Etika Dalam Praktik Akuntansi Keuangan

ABSTRACT HERMANTO. Ethics in Financial Accounting Practices. This study aims to examine the theoretical study of ethics in financial accounting practice. The data used in this study is qualitative data about ethical violations in financial accounting practices that occurred at PT Tiga Pilar Sejahtera Food Tbk. From this data, a theoretical study was carried out with qualitative research methods for the theory applied or not by the entity. The results of this study indicate that PT Tiga Pilar Sejahtera Food Tbk committed ethical violations in the practice of financial accounting in the presentation of its financial statements. Keywords: Ethics, financial statements, financial accounting.

The ethical and medico-legal challenges of telemedicine in the coronavirus disease 2019 era: A comparison between Egypt and India

Background In the coronavirus disease 2019 era, doctors have tried to decrease hospital visits and admissions. To this end, telemedicine was implemented in a non-systematic manner according. The objective of this study was to assess the current knowledge and attitudes of physicians in Alexandria, Egypt, and Punjab, India, toward telemedicine and its ethical and medico-legal issues. Method A cross-sectional study was implemented using an anonymous self-administered questionnaire carried out over two months (July and August 2020). A four-point Likert scale was used to collect data about background knowledge, training in telemedicine and ethical and medico-legal issues in telemedicine practice. Results The questionnaire was completed by 175 Egyptian and 51 Indian physicians from different specialties. A significantly higher percentage of Indian physicians practiced telemedicine than Egyptian physicians during the coronavirus disease 2019 era. Although most physicians had no specific training or licensing to practice telemedicine, most of them practiced telemedicine through their social media accounts. Ethical violations involving waiving patient consent were detected. Significant ethical violations to doctors, for example, blackmail, defamation, hate speech, accusations in a court and violations of privacy, were observed. Indian physicians (39.2%) and Egyptian physicians (24%) thought the penalties should be lower in telemedicine than in traditional practice. Finally, most participants would like to continue using telemedicine after the coronavirus disease 2019 era but with improvements. Conclusions Coronavirus disease 2019 changed the acceptance of telemedicine by physicians. Many ethical and legal issues need to be addressed and clarified using formal training before implementation and standardization of telemedicine services.

Poverty, Exploitation, Mere Things and Mere Means

I argue that, alongside the already well-established prohibition against treating persons as mere means, Kant’s Formula of Humanity requires a prohibition against treating persons as mere things. The former captures ethical violations due to someone’s (perceived) instrumental value, e.g. exploitation, the latter captures cases in which I mistreat others because they have no instrumental value to me. These are cases in which I am indifferent and complacent towards persons in need; forms of mistreatment frequently suffered by the world’s poorest. I explain why we need the category of treating others as mere things and what the prohibition against such treatment entails. Prohibitions against treating as mere means and as mere things are both essential for understanding the specific nature and extent of our duties to the world’s poorest.

‘Shock tactics’, ethics and fear: an academic and personal perspective on the case against electroconvulsive therapy

Despite extensive evidence for its effectiveness, electroconvulsive therapy remains the subject of fierce opposition from those contesting its benefits and claiming extreme harms. Alongside some reflections on my experiences of this treatment, I examine the case against electroconvulsive therapy and find that it appears to rest primarily on unsubstantiated claims about major ethical violations, rather than clinical factors such as effectiveness and risk.

Upholding ACM's principles

Repeated ethical violations ends with membership revocation and ban.

A “Talent Agency” refers children for research: A case study

Objective Ethical standards state research participation must be voluntary and free of coercion and undue influence, but what if a third party appears to engage in research-relevant coercion, without the researchers’ knowledge? This case study describes this type of situation and its resolution. Methods We are engaged in a randomized clinical trial evaluating pedestrian safety with 7- and 8- years old. Depending on children's rate of learning, families receive up to $1275 for their time. We recently learned a third-party “talent agency,” a firm placing children in modeling and acting jobs, was referring families to our research with the expectation that families would share 20% of study reimbursements. Results We sensed clear impropriety, but identified no ethical violations on our part as researchers. Once paid a study reimbursement, participants can spend funds how they wish. We were concerned, however, that the third-party was exploitatively coercing families to participate. Conclusions We pursued four avenues to resolve the issue. First, we documented the situation to our university Institutional Review Board. Second, we contacted the talent agency and requested they stop referring families to our research. They agreed. Third, we retained children engaged in our study who were referred from the talent agency; removing them partway through the clinical trial could impact study results. In doing so, we explained that we were unaware of the talent agency referral and that they were not obligated by us to offer a portion of the study reimbursement to the talent agency. Last, we asked newly enrolled families about their referral source.

Social workers’ perceptions of their peers’ unprofessional behavior

Summary This article explores social workers’ perceptions of their colleagues’ professional mistakes, and the influences of those opinions. Vignettes in a factorial survey helped to determine whether certain variables related to the social worker or the situation influenced the perception of others’ professional errors and ethical violations. The changed variables included personal characteristics of the offending social worker such as perceived race, gender, and sexual orientation of the social worker, and characteristics of the situation, such as the length of time involved in unprofessional behavior. Findings Licensed social workers in six U.S. states ( n = 5596) read vignettes based on real cases brought before licensing boards ( n = 22,127) and assigned levels of seriousness and importance to discipline. The vignettes rated most highly involved perceived harm to a client or other vulnerable individual. Those on the lower end of seriousness and importance to discipline were those violations against the profession of social work. Analysis of changed variables indicated respondents’ ratings were influenced by several situational factors, but not by personal characteristics of the social worker involved in the vignette. Applications Our findings provide some insight into the decision-making factors important to social workers. The results may be helpful to licensing boards considering the contextual factors of unprofessional behavior and whether to discipline certain actions.

THE SYNCHRONIZATION NECESSARY OF NOTARY SUPERVISION BY NOTARY SUPERVISORY AND HONOUR COUNCIL

In line with the Notary's accountability for his authority, and compliance with that authority, legal certainty must be guaranteed with a continuous and effective supervision and guidance. There are currently two notary supervision and guidance institutions in Indonesia, namely the Notary Supervisory Council and the Notary Honorary Council. This study uses a normative juridical approach, which is a research that is focused on examining the application of norms or norms in positive law. Article 67 paragraph (2) of Act No. 2 of 2014 states that the Notary Supervisory Council shall supervise notaries including the behavior of the notary and the implementation of office by the notary. Meanwhile, the Honorary Council itself only provides guidance and supervision to the extent that it violates ethics. What must be remembered is that the authority possessed by the Notary Supervisory Council looks so 'broad'. This is because the Notary Supervisory Council is not only authorized to carry out guidance and supervision of notaries who violate the provisions of the law. However, the Notary Supervisory Council also provides guidance and supervision of ethical violations as carried out by the Honorary Council. The conclution of this reseach is Synchronization of Notary Supervision by the Notary Supervisory Council and guidance by the Notary Honorary Council in law enforcement is very necessary.

Pelanggaran Etika Birokrasi dalam Pemerintahan di Indonesia

In government ethics, there is a prevailing assumption that through the appreciation of good ethics, an apparatus will be able to build a commitment to make himself an example of goodness and maintain government morality. Good government officials and have high morals, will always guard themselves in order to avoid disgraceful acts, because they are called to maintain the mandate given, through imaging the behavior of daily life. Within the scope of the government profession, for example, there are certain values ​​that must be upheld in order to maintain the image of a government capable of carrying out its duties and functions. Trends or symptoms that arise today, many bureaucratic apparatus in carrying out their duties often violate the rules of the game that have been set. Cases related to ethical violations in the government bureaucracy such as corruption and gratification (bribery) involve many professions in violating ethics such as state administration officials, regional heads, legislators, prosecutors, judges, police, tax officials, and so on. Bureaucratic Ethics is part of the rules of the game in the Bureaucracy or Civil Service organization which structurally has regulated the rules of the game, which we know as. Code of Ethics for Civil Servants, which has been regulated by the Civil Service Act. To be more effective in delivering the code of ethics, the code of ethics can be read together -the same on certain occasions which is sometimes followed by a discourse from a ceremonial leader called a ceremonial inspector, the intention is to create favorable moral conditions in experienced organizations and to cultivate the necessary mental attitude, as well as to create good morals. The Code of Ethics is usually read in flag ceremonies, monthly ceremonies or ceremonies anniversary of the organization concerned, and national ceremonies. In order to create a more ethical Bureaucratic Apparatus according to the above expectations, it is necessary to make efforts and training in that direction as well as to enforce strict and clear sanctions for those who violate the code of ethics regardless of their rank and position. Anyone who violates the code of ethics, whether it's superiors or subordinates, must be dealt with firmly to create a deterrent effect. Therefore, in relation to the Code of Ethics for Civil Servants, it must really animate, appreciate and implement the employment rules that have been determined or set as the rules of the game for the Bureaucratic apparatus. Keywords: bureaucratic ethics, government