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.

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.

ABSTRACT The title of this research is An Analysis of Acehnese Morality in the Authority of Local Party as Reflected in the Novel Tanah Surga Merah By Arafat Nur. This novel was published in 2016 and the problems of the research are: 1) How does the author describe the potrait of Acehnese morality as reflected in novel Tanah Surga Merah by Arafat Nur; 2) How does the author describe the authority of local party in Aceh as reflected in novel Tanah Surga Merah by Arafat Nur. The objective of this research are: 1) to describe and analyse the potrait of Acehnese morality as reflected in novel Tanah Surga Merah by Arafat Nur; 2) to describe and analyse the authority of local party in Aceh as reflected in novel Tanah Surga Merah by Arafat Nur. Tanah Surga Merah is a novel that tells us about morality and authority of local party in Aceh. The authority of local party is the power of the local party in influencing the society to achieve a goal. Authority of local party have some influence to the country and society. Acehnese morality is refer to attitudes, ethics,and the way of Acehnese how they judge good or bad. Acehnese morality here is closely related to the authority of local party. The authority of local party contributes to the formation of acehnese morality. The authority of a good local party will form a good acehnese morality, as well as otherwise. The methodology used in this research is library research. It is a kind of research where the data taken from the collection of books, and some other sources. The way of collecting data consist of two forms of sources; from primary data and secondary data. Primary data is the main data that taken from the novel, and secondary data taken from another books or through the desk observation (internet) that also related with the problem. The way of data analysis followed the three components consisted of data reduction, data display and data verification. The result of the research for first problem are consist of: 1) An analysis of Acehenese Morality; a) Acehnese ...