Suchergebnisse

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.

The Indonesian government launched a new people's business credit program as part of a package of economic policy and deregulation. The interest rate is set lower than the average of the current loan interest rates, especially when compared with rural bank interest rates. To capture the social spatial aspects, quota sampling is applied to ten areas that divided based on the social culture. Further, the method utilized in this research is logit models, which designed to analyse the determinants of asymmetric information particularly on the rural bank and small micro enterprises. The study was conducted in East Java as the province with the largest number of rural banks in Indonesia. Based on the estimation of asymmetric information model to the respondent of rural banks and small businesses, the result shows that adverse selection can be avoided by strengthening the information about prospective borrowers. Regarding moral hazard, rural banks and small businessmen argued that the imposition of the collateral to the debtor has an important role to avoid moral hazard. Rural bank respondents stated that the KUR program with low-interest rates has affected their business development. The results implied the need of broadening the collaboration schemes between this people's business credit program and rural banks.

A lack of proper interpretation of Decentralisatie Van Het Onderwijs or education decentralization in practice has led to confusion in understanding the legal aspects of education decentralization to oversee the targeted acculturation of Indonesian citizens. Decentralisation Van Het Onderwijs, a Dutch education reform law, was the impetus for this study, which seeks to shed light on the role that decentralization plays in the process of cultural assimilation. Through an examination of the decentralization concept associated with Law No. 23 of 2014 concerning regional government, the legal meaning of education decentralization is determined. Of primary importance is creating an educational framework, which includes teaching student's values such as morality and respect for others. This framework can only be established through a well-resourced educational system. When it comes to education, moral training, character development, and social responsibility are all part of formal education. Only traditional religious schools, such as pesantren, can provide all of this information.

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.

The research has purposed to empirical improve factors influence behavior personality tax payer not compliance in register on KPP Pratama Padang and Bukittinggi. On the research useful 188 personality tax payable in register on KPP Pratama Padang and Bukittinggi. Data has using for the research is primary, and collecting the data with questionnaire. In general can two category variable have using in the research. First dependent variable is non compliance personality tax payer. The second variable is independent. This variable consist of perception for system justice, morale norm, religious and punishment. For the solved the problem used statistical tool with multiple regression and t-statistic test. The process of the test has doing with SPSS. The base of the result founding tax payer perception, system justice and morale norm have significant effect on the personality tax payer not compliance. The deep of the result also founding religious have not significant effect on the personality tax payer not compliance in KPP Pratama Padang and Bukittinggi. Keyword Perception on system justice, Morale Norm, Religious and Punishment