Ethical Work Climate and Moral Awareness during Covid-19 – A case study

It is not easy to detect irregularities committed by employees in the Agency of Culture and Tourism of East Kutai Regency with actions for personal gain that can harm the agency. The current study offers an overview of the Agency of Culture and Tourism of East Kutai Regency employees' moral awareness in terms of ethical work climate and moral awareness during Covid-19. The study sample was supported by 149 informants through questionnaires. With the OLS method, the empirical findings presented that friendship, team play, personal morality, and rules and procedures positively affect moral awareness because the probability achievement is below 5%. On the one hand, two variables (company interest and self-interest) posed a negative influence. The policy implications that can be applied are the need for close supervision and support from superiors, academics, practitioners, and the public with an accurate system to increase their moral awareness. The study presents discussion and implications to guide future studies.

Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants. Keywords: Solution; Budgetary Slack; Management Accountant Ethics.

Pengaruh Kepercayaan Manajerial, Orientasi Jangka Pendek, dan Iklim Kerja Etis Terhadap Senjangan Anggaran

The research aims to examine the effect of managerial trust, short-term orientation, and ethical work climate on budgetary slack. Budgetary slack is the difference between budgeted revenues and expenses with estimates that can be obtained. The location of the study was conducted at the Office of Labor and Energy of Mineral Resources in Bali Province. The sampling method used is nonprobability sampling by census or total sampling. Data collection methods used survey methods by distributing questionnaires with 80 respondents. The data analysis technique used is multiple linear regression analysis. The results obtained are managerial trust negatively affect budgetary slack, short-term orientation has a positive effect on budgetary slack, and ethical work climate has no effect on budgetary slack. Keywords: Managerial Trust; Short-term Orientation; Ethical Work Climate; Budgetary Slack.

Ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB)

Purpose This paper aims to propose and test a moderated mediation model examining the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB). Design/methodology/approach Numerous regression analyses were performed using PROCESS (version 2.13), a macro for SPSS developed by Hayes (2017) to test this moderated mediation model. Findings The analytical results showed that organizational identification mediates the positive relationship between an ethical work climate and OCB. The analytical results also showed that LMX moderates the direct effect of ethical work climate on organizational identification and that LMX also moderates the indirect effect of ethical work climate on OCB via organizational identification. Practical implications This study provides numerous valuable implications for hotels to develop effective strategies to promote employees’ OCB and improve their organizational identification. Originality/value This study was the first attempt to propose and test a moderated mediation model that explores the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and OCB.