Suchergebnisse

This study investigates the contribution of Islamic banks and Islamic windows to the growth of the Nigerian economy. Data were obtained using structured questionnaires. 379 copies of questionnaires were administered based on the sample size obtained via the use of Taro Yamane formula. 367 questionnaires were successfully retrieved. Variables such as deposit activities, loan activities, and perception of bank employees were also adopted as explanatory or independent variable and dependent variable respectively. To support the study hypothesis were also formulated. For the analysis, measures of central tendency (tables, frequency and percentages) and inferential statistics (Logit Regression) were used. The result revealed that the variables (i.e. deposit and loan activities) have a positive impact on the growth of Nigeria's economy because the probability values of the variables (P=0.003 and 0.019) were less than alpha (α =0.05) level of significance. In other words, this implies that Islamic banks and windows have largely supported private consumption, business investments of its customers, aid government spending via sharia bonds (sukuk) to fund developmental projects of its customers. The study concludes that Islamic banks and windows have contributed towards the growth of the Nigeria's economy. Furthermore, the study recommends that there is need for creating the necessary legal framework to ensure its smooth operations, intensify efforts on creating public awareness, rolling out more sharia compliant products that can take care of the peculiarities that exist in business environment and training and retraining of staff on effective Islamic banking.

Government Internal Auditor Apparatus (GIAA), as a professional organization of government internal auditors, consists of Indonesia's National Government Internal Auditor (BPKP) and Inspectorate on the level of local government and has a very important role in creating clean, fair, transparent, and accountable governance. Nevertheless, in running its responsibilities and functions, GIAA often faces audit conflicts that lead to a dilemma situation. The audit conflict will become an ethical dilemma when GIAA faces ethical and unethical choices that determine an auditor's decision-making (Windsor et al., 1995). GIAA as a professional organization is required to be able to make appropriate conclusion from the audit findings based on the applicable code of ethics in the constitution and profession. Ethical decision is a publicly acceptable conclusion, both legally and morally ( Jones, 1991; Trevino, 1986). Several previous studies suggest that there are significant individual and situational factors that influence a person in making decisions ethically (Trevino, 1986). The individual factor that influences one's determination in facing ethical dilemmas is spiritual and ethical orientation, whereas the situational factor that supports in ethical decision-making is personal ethical judgment. Based on the aforementioned explanation, this study aims to examine the effect of ethical orientation on ethical decision, either directly or through ethical judgement at GIAA of Financial and Development Supervisory Board (BPKP) and Inspectorate East Java Local Government. Test results show that ethical orientation has a significant positive effect on ethical decision; ethical orientation has a significant positive effect on ethical judgment; ethical judgment has a significant positive effect on ethical decision; and ethical judgment mediates the relationship between ethical orientation and ethical decision.

Health as one of the elements of general welfare must be realized through various health efforts in the context of comprehensive and integrated health development supported by a national health system. Health workers who will carry out health services to the community must have a STR (Surat Tanda Registrasi/Registration Certificate) issued by the government as the person in charge of public health services. Physicians as one of the health workers are responsible for providing health services in accordance with applicable legislation namely Law Medical Practice and Doctor's Code of Ethics. Doctors who practice health services to the community at the hospital are bound by the Doctor's Code of Ethics and are also bound by the Hospital By Laws as an internal provision of the hospital.

The global war on terror has raised debates between liberals and realists on the position of ethics in intelligence operations. On the one hand, liberal ethicists insist that the conduct of intelligence gathering to counter terrorism must not violate the security rights of citizens. On the other hand, proponents of realism consider national security to be of greater importance than ethical principles governing individual freedom. This article tries to present an alternative point of view by examining the consequence of ethical criticisms of intelligence activities on the Indonesian government's counterterrorism measures. It proposes two approaches to understanding the connection between ethics and intelligence: examining the nature of the terror threat, and looking at the sociopolitical situations which affect the role of the state's security agencies. Arguably, securitizing intelligence by enforcing an ethical reconceptualization of intelligence roles increases the challenges facing Indonesia's intelligence operatives and damages the effectiveness of the government's counterterrorism policy.