Articoli di riviste sul tema "Finanza etica"

Ripercorrendone la genesi e l'evoluzione nel corso degli anni Settanta e Ottanta, il saggio propone una rilettura originale del pensiero di Enrico Berlinguer sulla "questione morale". L'autrice mette in luce come la "questione morale" non riguardasse solamente il problema della corruzione dei partiti, ma investisse anche altri piani di analisi spesso trascurati. Il pri- mo riguarda la questione della divisione fra Nord e Sud del mondo e la crisi del modello di sviluppo capitalistico a fronte della quale Berlinguer propose una nuova "etica dello svilup- po". Il secondo riguarda la crisi del governo pubblico dell'economia e il problema della spe- sa pubblica, la cui dimensione per Berlinguer assunse la rilevanza di un problema "morale". Il terzo piano investe la "partitocrazia", cioè l'occupazione dello Stato da parte dei partiti. Su questo nodo l'autrice propone una riflessione che inquadra il discorso berlingueriano nel cre- scente clima di antipolitica che avrebbe caratterizzato tutti gli anni Ottanta mettendone in ri- levo le analogie e le differenze con il sentimento antipolitico odierno e di allora.

La reintroduzione in Italia di un meccanismo di finanziamento pubblico dei partiti politici, la cui entità venisse collegata direttamente e in via almeno prevalente a una percentuale significativa degli utili generati dalle partecipazioni statali, potrebbe determinare da parte dei leader politici una maggiore propensione alla scelta di management capace e l'adozione di un efficace sistema di verifica delle procedure di gestione di questo patrimonio pubblico. Si potrebbe ridimensionare drasticamente per questa via la piaga apparentemente endemica e cronica del clientelismo dei colletti bianchi di alto livello e realizzare contestualmente una gestione della proprietà pubblica più efficiente, di tipo finalmente privatistico, se proprio vogliamo assegnare a questa categoria una valenza cogente. Le riforme di politica economica introdotte negli ultimi decenni dai governi dei paesi più industrializzati sono state fortemente condizionate dalla dottrina del New Public Management, un approccio radicale, capace di compromettere l'integrità strutturale ed etica del settore pubblico subordinando la giustizia sociale all'efficienza economica, una trasformazione caratterizzata dal taglio della spesa pubblica che ha travolto anche un fondamentale istituto del sistema democratico, i partiti politici. Purtroppo i trascorsi delle imprese pubbliche hanno fortemente agevolato quelle riforme, in quanto per un certo periodo storico queste hanno mostrato una tendenza cronica alla bassa produttività, rispetto alle imprese private, anche a causa delle politiche clientelari e dell'uso intensivo del fattore lavoro. Poiché elementi di servizio pubblico ed elementi di business convivono soprattutto nel settore delle public utilities, potenzialmente capace di generare reddito, le imprese pubbliche possono rappresentare un'utile e prudente forma di diversificazione dei ricavi per la finanza pubblica, in grado di ridurre sensibilmente i rischi di liquidità, ancor di più in un contesto storico di crisi finanziarie ed economiche internazionali ricorrenti. Il finanziamento pubblico dei partiti politici è stato introdotto nel 1974 con la L. 195/1974 per contrastare le collusioni con i grandi poteri economici, già sorte negli anni precedenti. È stato completamente abolito con D.L. 149/2013, convertito in L. 13/2014, lasciando spazio ad una crescente attività di lobbying e finanziamento indiretto ai partiti. La domanda a cui questo elaborato cerca di rispondere è: può l'azienda pubblica essere gestita in modo efficiente dallo Stato, produrre entrate e servizi per la comunità, senza dare luogo a risultati di gestione cronicamente negativi e contribuire a finanziare il diritto costituzionalmente garantito di organizzarsi in partiti politici, finanziando il loro meccanismo?

This is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting competence program department of Surabaya Ten State Vocational High School students.The Research Instrument Test is done first before taking the data. It covers the validity test and the reliability one. The method of collecting data is documentation and questionnaire. Analysis Prerequisite Test which is done is normality test, multicolonirity test, and heterocedasticity test. The analysis done in this research is doubled linear regression one. The result of the research shows that there is positive and significant influence of ethical content in Finance Accounting Teaching to the student’s profession ethical perception. This is shown by t-count as many as 5.133 with the significant score of 0.000 under the determined significant score standard of 0.05. While student’s learning achievement does not influence significantly to the student’s profession ethical perception. This is shown by t-count as many as 0.765 with the significant score of 0.446 above the determined significant standard as many as 0.05. However, there is positive influence simultaneously of the ethical content in Finance Accounting Teaching and the student’s profession ethical perception.

Due to current major changes of the geopolitical climate studying of international practices of providing nancial environment, which di ers from ordinary nancial products of banks and non-banking nancial organizations, is becoming increasingly important. There is a need to focus special attention to the nancing based on etic standards of doing business, which are common for most countries of Middle East region. The exploration of one or another etic standards as well as its re ection in the domestic legal systems of such countries allows extending the legal boarders in order to create a strong fundamental basis for cooperation between the state and the society, as well as between the legal parties, keeping consistent the essential nature of the civil law. The analysis of the main characteristics of transactional models, which are consistent with the etic principles, is advisable to make on the basis of the transactions common for the countries of the Islamic region. This article shows the main distinctive feature of the legal and religious rules, as well as it shows the main idea of the Islamic law. This article also shows the legal environments for the implementation of the legal norms consistent with ethical standards into the legislation of the Russian Federation.

This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of education. The method used is a type of library research, namely research is carried out only from written works, both research results that have been published and those that have not. This study uses qualitative data collection using existing data, such as using data reduction and then drawing conclusions using logic, aesthetics, and ethics. This research was made by examining the acquisition of secondary data sourced from other parties.

Budgeting is an obligation for organizations in carrying out their operations, this study aims to look at the role of ethics and organizational commitment to budgetary slack. This research is quantitative with primary sources through questionnaires and secondary through library research. The location of this research is the Pekanbaru City Regional Apparatus Organization (OPD), the population of all employees at the Kuantan Singingi OPD and with a purposive sampling method through the criteria of All OPDs in the Pekanbaru City Government and echelon 3 and 4 officials because they have worked for at least 1 year, are considered to have experience and already know the conditions of development in the Pekanbaru City OPD which consists of the Head of the OPD, the Head of the Finance Section, and the Head of the Program Section who are assigned to the Pekanbaru City Regional Government Agencies from 43 OPD. The results of this study indicate that ethics has an important role in budgetary slack, in addition to organizational commitment it also influences budgetary slack..

Climate change will have as a consequence a more or less important rise of global sea levels. For some countries, this is likely to mean their total disappearance, if no measures are taken. Some of these measures might be too costly for the country to finance and its population will have no other choice but to migrate to another country. This contribution considers this kind of problem from the point of view of political philosophy. My arguments will rest on two fundamental assumptions. On the one hand, we find the state’s duty to protect its citizens against internal and external dangers, and on the other, the individual’s right not to have to migrate. Each state must protect its own citizens against foreign dangers. It will also be assumed that no state has a right to endanger the very existence of another state. The contribution aims to show some of the major consequences of these assumptions for the ethical problem of migration due to the consequences of human-induced climate change.

Abstract In questo scritto il problema del «free rider» viene presentato in relazione al concetto di beni pubblici, nell’ambito di una prospettiva di economia costituzionale.Si dimostra che il fenomeno del free rider non richiede la non escludibilità dal consume Il free riding è possibile, quindi, anche quando vige il principio di esclusione. Esso si ha, infatti, in tutti i casi in cui il comportamento non cooperativo non può essere oggetto di immediata sanzione.Il tema trattato costituisce un aspetto di una più ampia indagine su problemi di comportamenti cooperativi e non cooperativi all’interno di un’impostazione costituzionale. La tappa successiva dovrebbe approfondire la relazione tra l’ipotesi di free rider ed il cosiddetto problema «principale-agente».Infine, dopo aver esaminato il problema della cooperazione all’interno di una struttura di efficienza, l’analisi sarà estesa nella ancor più ampia area della cooperazione collettiva e della scelta tra criteri di equità e giustizia, affrontati nelle opere di scienza delle finanze e di etica.

This paper examines the phenomena that occur in society, related to requests for donations to franchise businesses. What should have been change in the form of change was given to consumers, but in reality the cashier asked for the change to be donated, therefore this article was born so that people know and understand how to donate correctly according to Islamic law. This study uses a qualitative method of phenomenology. The research results show that; first, carrying out business activities must be in accordance with Islamic law guided by the Al-Qur'an and hadith. Second, in carrying out the activities of requesting donations, the franchise business lacks the application of Islamic ethical principles, the transaction actors also underestimate it because of the small nominal. Keywords: Islamic Business Ethics, Requests for Donations, Franchise Business

Ethics is the science that discusses the good and bad actions of human beings as far as the human mind can understand. Ethics in finance talks about financial behavior or activities that are ethically right or wrong. Islamic financial mechanisms run by financial institutions cannot be separated from sharia concepts that regulate product mechanisms and operations. The purpose of this study is to provide an explanation of what are the concepts of finance in Islam. In this research, the type of research we use is qualitative research with a descriptive approach through library research, which is a way of systematically analyzing existing literature such as articles, books, journals and documents related to the research theme and the author uses primary data sources in the form of al-Qur'an and hadith. Islamic financial management in this case the author concludes that in the Islamic treasures, the Qur'an and hadith should be used as the main source in all life activities. Likewise in financial management which is a very sensitive matter in an organization. Similarly, financial management is a very sensitive matter in an organization, especially in educational institutions. Thus, financial management must be organized as much as possible. Maximum financial management does not only depend on how to manage the finances.

The background of this article was the financial problems that occurred in the context of a clergy's life and ministries institution. There were court cases of clergies and church organizations due to legal disputes and asset issues. This article aimed to get ethical principles from biblical research according to the minister's life and how they related to money matters. The research question tried to answer was, what are the economic ethics principles for the ministers based on 1 Timothy 6:3-10? Method applied in this research was qualitative descriptive with a literature study approach. The authors used the exegetical method for some keywords in the focused text to elaborate and explain the text. The finance ethical principles for the ministers found are: not making a material gain as a purpose of the ministries, living with contentment, developing self-control, warding off materialism.

The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process.

Eksistensi dari lembaga yudisial tertinggi yang bertugas sebagai penegak konstitusi lahir sejak adanya amandemen pasca reformasi yang menentang semua tidak perilaku korupsi, nepotisme dan kolusi di antara para penyelenggara negara yang telah membenamkan negara ke titik nol demokrasi. Mahkamah Konstitusi semestinya tidak boleh dijadikan sebagai kendaraan penguasa. Tujuan artikel untuk mengetahui etika dan kewenangan hakim konstitusi yang bebas dan mandiri. Metode yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan serta pendekatan konsep. Kesimpulan dari penelitian ini adalah bahwa sebagai lembaga yudikatif yang bertugas menjunjung tegaknya supremasi hukum tidak boleh dipengaruhi oleh kepentingan kekuasaan dan pribadi. Bagi, mereka ancaman arus balik itu bisa terjadi sekalipun mereka memiliki prosedur formal untuk membatasi kekuasaan pemerintah. Caranya membuat para hakim menjadi tidak lagi independen terutama ketika mengadili perkara-perkara yang menyangkut kepentingan pemerintah. Poros keadilan sejatinya bertumpu pada Mahkamah Konstitusi sebagai the guardian of constitution, artinya segala produk yang dibuat oleh pembuat undang-undang dan apabila produk tersebut pertentang dengan nilai-nilai keadilan maka Mahkamah Konstitusi hadir untuk mengoreksi produk tersebut. Namun, apabila Mahkamah Konstitusi dijadikan sebagai kendaraan penguasa maka semakin tampak ketidakadilan di negeri ini.

Este articulo revisa la hipotesis de Max Weber sobre el papel del protestantismo en el desarrollo economico. Demuestra que el nacionalismo es crucial para la interpretación de la etica protestante de Weber y su comprobacion empirica. En el caso de Prusia de finales del siglo XIX, rechaza su sugerencia de que el protestantismo importaba debido a una “compulsion ascetica a ahorrar”. Ademas, encuentra que los niveles de ingreso, ahorro y tasas de alfabetizacion diferian entre alemanes y polacos, no entre protestantes y catolicos; y sugiere que este resultado se debe a la discriminacion contra Polonia.

The main objective of this paper is to demonstrate training requirement for human capital needed in the emerging field of Islamic Finance (IF) industry in Australisian region. It proposes the structure of the curriculum which can build bridges among multi-culture/faith communities based on sound understanding of finance and Shariah in the western democratic societies where Muslims are in minorities. It presents a case study of La Trobe University’s pioneering Master of Islamic Banking and Finance (MIBF) degree structure and an online six week’s e-learning short course on Islamic Finance Professional Development (IFPD) jointly with Ethica Institute in UAE. The course is then linked with various components of the professional bodies, like Masters’ in professional accounting (MPA), financial analysis (MFA), and MBA (restricted to electives only), CFA, GARP and then extension to PhD level education in IF. The paper addresses various aspects of IF education such as the significance of knowledge, curriculum design, procedures in acquiring support from within the University academic community, challenges in marketing the course and the needed research backing. It also reviews some illustrating statistics to support the need for the course in Australasian region and highlight statistical finding of our MIBF alumni. The paper closes with final remarks and recommendations to industry and policy makers.

Buying and Online selling is buying and selling activities online by utilizing internet technology. This form of marketing can be done by displaying the seller's product by uploading photos of the product so that communication between the seller and the buyer will be formed, but the buyer cannot see the desired item directly. Even though buying and selling online has various benefits, there are also problems that may arise, especially in uncertainty, namely whether the items in the photos match when they are received and the goods sent will actually be sent. Therefore, it requires a very high application of business ethics from online, namely a study that shows that trust in user acceptance of online buying and selling. So it is important to explore how to build trust in buying and selling online from an Islamic perspective. This research method is qualitative, using the field of literature review ( literature review ). The researcher collected data by gathering 14 selected relevant articles in the form of journals, books, and previous proceedings. The results of the literature review can be concluded that online buying and selling transactions in their application have tried to adapt to Islamic business ethics, but there is still some lack of understanding of good and correct online buying and selling business ethics according to an Islamic perspective. So it is necessary to have an understanding of business ethics from an Islamic perspective that includes ethical principles in a comprehensive manner.

Kajian tentang ekonomi Islam selalu menjadi hal menarik, karena konsep ekonomi Islam sebagai “jalan tengah” antara sistem ekonomi kapitalis dan sosialis. Dalam konteks sosial-ekonomi, ajaran Islam bersifat dinamis serta keberpihakannya pada keadilan sosial bersifat mutlak. Hal ini karena ketidakadilan bisa merusak tatanan sosial serta bertentangan dengan moralitas. Ajaran Islam tentang ekonomi merupakan bagian dari visi besarnya tentang etika universal. Islam menegaskan pentingnya refleksi keimanan, etika pada motivasi ekonomi manusia. Paradigma dalam ekonomi Islam menjadi penting sebagai landasan berfikir yang dijadikan model atau pola serta menjadi acuan dalam proses penelitian. Profesor Masudul Alam Choudhury adalah salah satu dari segelintir ulama akademik di bidang Ekonomi dan Keuangan Islam yang karyanya telah diakui di kedua Barat serta kalangan akademisi Muslim sebagai memainkan peran berpengaruh dalam menentukan disiplin Islamic Finance & Ekonomi. Paradigma universal menyajikan dunia sistem baru, baik secara konsep maupun aplikasi, lembaga serta masa depan yang berkelanjutan atau kesatuan hukum ilahi, yang disebut sebagai tauhid. Ekonomi, Keuangan, Masyarakat dan Science adalah sub-sistem dari komplementariti dalam sistem-dunia dalam tatanan Tawhidi String Relation (TSR). Masing-masing berinteraksi dalam mekanisme pembelajaran satu dengan yang lain, untuk mewujudkan sistem yang menyeluruh, yang sesuai dengan aturan-aturan dan instrumen-instrumen yang berasal dari epistemologi Tawhid.

Quality of service is very important in the business of financial services, including in it is a service business finance that is managed by sharia. One of the syariah financial institutions that do business financial services is Bank Muamalat Branch Jambi. Service quality is determined by many factors, two of which are an understanding of Islamic Business Ethics and Employee Work Motivation. This study examines the problems related to the influence of Understanding Islamic Business Ethics on Employee Motivation and Quality of Employee Services at Muamalat Bank Jambi Branch. The approach used is a quantitative approach by examining three variables, namely understanding Islamic business ethics, employee work motivation, and employee service quality.

<pre><em>This study aims to form a model of work ethics for employees in the accounting department in organizational change at Islamic banks. Specifically, this study aims to investigate the implementation of the work ethic of employees in the accounting department in organizational change in the Islamic banking environment in the city of Semarang. In the second year, the research was continued to design a decision making model for the internal accountant of Islamic banks. The work ethic is measured by using parameters: cognitive ability, affective component, and behavioral component. The hypothesis is formulated as follows: (1) H1: Work ethic has a significant effect on the Cognitive dimension of the attitude of accounting employees in organizational change. (2) H2: Work ethic has a significant effect on the Affective dimension of the attitude of the accounting department employees in organizational change. (3) H3: Work ethic has a significant effect on the behavioral tendency dimension of accounting employees in organizational change. The sample of this research is the employees of the accounting or finance department of Islamic banks in the city of Semarang. Data was collected by means of a questionnaire sent to Islamic banks in the city of Semarang. The data was processed using SEM and PLS. The results of research on work ethics, in this case Islam, affect the cognitive, affective, and behavioral tendencies of employees in the accounting department in changing the organization of Islamic banks.</em><em></em></pre>

The rapid growth of illegal online loan services is also caused by the potential of the Indonesian people themselves to become a large enough market for online loan services. There are still many Indonesians who are not bankable, so many turn to illegal online loan services that are easier and faster. Currently, there are 105 illegal Fintechs that have been brought under control by the Investment Alert Task Force since 2018-2020. In terms of fintech dispute resolution, there is no dispute resolution agency that effectively resolves disputes. This is because the location of the parties is unclear, besides that the fintech lending administrator in the standard electronic contract clause does not specify a court. This research is a normative juridical research using the Systematic Literature Review Method which refers to Kitchenham (2019) with research stages using planning, implementation and reporting. The first stage begins with formulating the main objectives of this research. This is to identify what problems arise from the Peer to peer Lending industry. On November 13, 2020, OJK issued a draft regulation on P2P, which is planned to replace POJK 77, to provide legal certainty to the P2P business model and protect the public interest. Several provisions in the draft were adopted from OJK regulations that exist in other business sectors that are strictly regulated such as insurance, securities, and finance. The protection of peer to peer fintech lending business ethics has been stated in the AFPI 2020 special Code of Conduct Number 002/SK/COC/INT/V/2020. However, the rules of business ethics that have been made still have weaknesses which will have an impact on consumers' losses.

Catfish cultivation has great potential in this era because it is popular with the public, so quite a lot of new catfish cultivation businesses have emerged. This causes the world of catfish buying and selling business to have increasingly fierce competition, so it requires a good marketing strategy to be able to win the competition in the catfish farming business sector. Preliminary survey results found that implementing a marketing mix strategy was able to increase sales of Berkah Mandiri catfish. The purpose of this research is to describe the Marketing Strategy for the Berkah Mandiri Catfish Cultivation Business from an Islamic Business Ethics Perspective which is proven to be able to increase sales. This research uses a qualitative descriptive research type. Data collection techniques include interviews, observation and documentation, then data analysis is carried out. Data analysis which includes the stages of data condensation, data presentation and drawing conclusions. The results of the research found that the Berkah Mandiri catfish farming business succeeded in increasing sales with the 7P marketing mix strategy (product, price, place, promotion, people, processes and physical evidence) in the form of selling good quality and healthy catfish of various types, providing price based on fish quality and negotiable selling price, easy to reach location, opening a sales stand in the market, having a suitable environment for cultivation, promoting by word of mouth and social media (WhatsApp and Facebook), skilled human resources with a high work ethic , choosing superior catfish seeds, providing good catfish feed, paying attention to the quality of the pond water, handling pests and diseases, the fish harvesting process is in accordance with safe harvest procedures, the pond is cleaned once a week, the size of the pond is divided into several sizes ( according to the age of the fish) and the pond looks clean. There are 5 principles of Islamic Business Ethics that are applied, namely; honest and trustworthy, accurate in weighing and avoiding gharar, mutually beneficial, voluntary in buying and selling and not badmouthing other people's business. Keywords: Marketing Strategy, 7P Marketing Mix Strategy, Islamic Business Ethics

Islam justifies the buying and selling which includes also a business. But, of course, how a Muslim should strive in the business world in order to receive the blessings of Allah in this world and in the hereafter. Islamic business rules explained many things to be done by the businessmen Muslims and the business is expected to be developed and expanded rapidly due to always get a blessing from Allah SWT. Ensuring Islamic Business Ethics, both businessmen, business partners, consumers will each mutual benefit but many entrepreneurs/businesses that are no longer concerned with Islamic rules in business, in the sense that only the pursuit of worldly gain. Ignoring the ethics of business they are supposed to apply. However, there is one restaurant that comes with the concept of Islamic finance with Islamic nuance, namely retaurant Wong Solo. retaurant Wong Solo uses the concept of sharia-based business, for their work is jihad. It can be seen in several aspects such as employee, product quality and its leadership. The impact was very good, proven retaurant Wong Solo is in great demand not only domestic customers, but also abroad. Retaurant Wong Solo also received many awards in the field of culinary.Islam menghalalkan jual-beli yang termasuk juga bisnis. Namun, tentu saja sebagaimana seharusnya seorang muslim berusaha dalam dunia bisnis agar mendapatkan berkah dari Allah SWT di dunia maupun di akhirat. Aturan bisnis Islam menjelaskan berbagai hal yang harus dilakukan oleh para pebisnis muslim dan diharapkan bisnis tersebut akan maju dan berkembang lantaran selalu mendapat berkah dari Allah SWT. Etika Bisnis Islam Menjamin, baik pebisnis, mitra bisnis, konsumen masing- masing akan saling mendapatkan keuntungan, namun banyak para pelaku usaha/bisnis yang tidak lagi mementingkan aturan-aturan Islam dalam berbisnis, dalam artian hanya mengejar keuntungan duniawi semata. Mengabaikan etika-etika bisnis yang seharusnya mereka terapkan. Namun demikian, ada satu rumah makan yang hadir dengan konsep bisnis syariah dengan nuansa Islami, yaitu RM Wong Solo. RM Wong Solo menggunakan konsep bisnis berbasis syariah, bagi mereka bekerja adalah jihad. Hal ini dapat dilihat dari beberapa aspek seperti karyawan, kualitas produk dan kepemimpinannya. Dampak yang ditimbulkan pun sangat bagus, terbukti RM Wong Solo sangat diminati pelanggan tidak hanya dalam negeri, tapi juga luar negeri. RM Wong Solo juga mendapat banyak penghargaan dibidang kuliner.

En mayo del 2000, siendo comisionado de la Defensoría del Pueblo, visité por primera vez la comunidad nativa de Shintuya, en el departamento de Madre de Dios. Esta comunidad está integrada en su mayoría por indígenas de la etnica arambukt y se ubica en la zona de amortiguamiento del Parque Nacional del Manú; desde ahí se pueden tomar las embarcaciones para ingresar a otras comunidades más distantes.

This article presents the preliminary study of ten fragmentary strips of parchment recovered from Karlsruhe, Badische Landesbibliothek, Cod. Aug. pap. 119. The strips were cut from a bifolium that contained passages from a summary of and commentary on Aristotle's De anima and Ethica in their oldest Latin versions. An analysis of the content and the paleographical details clarifies the original state of the didactic text, which was previously known from a single manuscript.

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci: Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.

Abstract Abstrak. Sistem pengendalian yang kurang baik seringkali dimanfaatkan oleh pihak-pihak yang memiliki wewenang dalam suatu organisasi untuk melakukan kecurangan sehingga memiliki dampak yang buruk bagi organsasi tersebut. Nilai etika dan moral perorangan harus muncul sebagai aturan etika organisasi dan setiap organisasi bertanggung jawab untuk mengembangkan suatu perilaku organisasi yang mencerminkan kejujuran dan etika yang dikomunikasikan secara tertulis dan dapat dijadikan pegangan oleh seluruh pegawai. Dalam islam prinsip dan konsep kehidupan bukan sekedar agar manusia baik di dunia dan akhirat tetapi Islam juga mengatur tata nilai kehidupan manusia dan membatasi gerak langkah manusia agar tidak terjadi beturan kepentingan manusia satu dengan yang lain. Dalam hal ini islam sangat mendukung kondusifitas dalam dunia usaha dan jangan ada kecurangan yang sangat fatal terkait gaji dan lain-lain maka, perlu kesadaran dari kita semua bahwa suap, korupsi, dan kebohongan serta perbuatan melawan hukum atas keuangan, ekonomi maupun akuntansi itu harus dihindari karena akan merusak tatanan sosial, ketidakadilan dan laknat Allah SWT didunia dan diakhirat.Kata Kunci : Akuntansi forensic, kecurangan, kejahatan akuntansiAbstract Poor control systems are often used by parties who have the authority in an organization to commit fraud so that it has a bad impact on the organization. Individual ethical and moral values must emerge as organizational ethical rules and each organization is responsible for developing a behavior an organization that reflects honesty and ethics that is communicated in writing and can be used by all employees. in Islam the principles and procedures for the concept of life are not just so that humans are good in the world and the hereafter but Islam also regulates the values of human life and limits the human steps so that there is no conflict between human interests with one another. In this case Islam is very supportive of conduciveness in the business world and there must be no fatal fraud related to salaries and so on, it is necessary to realize from all of us that bribery, corruption, and lies and acts against the law on finance, economics and accounting must be avoided because it will damage the social order, injustice and the curse of Allah SWT in the world and the hereafter.Keywords: Forensic accounting, fraud, accounting crime

The market is a certain place for the meeting of people who carry out trading activities (buying and selling) of goods and services. Jombang is an area that has the nickname as "Santri City", which in accordance with the expectations of the nickname is the creation of the behavior of a good trader and away from bad deeds and will affect satisfaction. However, not all traders in the market reflect this, there are several influencing factors, namely Islamic work ethics and service quality. The application of good work ethics in Islam is very important, because in it will create muamalah activities that are maslahah. Thus, this study aims to analyze the effect of Islamic work ethics and the quality of merchant services on customer satisfaction in the Pon Jombang market. The research method used is descriptive quantitative research with multiple linear regression analysis with SPSS 25 analysis tools. The sample used was 100 respondents through a questionnaire with predetermined criteria. The results of the study state that there is an influence of Islamic work ethics and service quality on customer satisfaction. This research is expected to be able to bring benefits to readers in order to add insight and traders are able to apply Islamic law in buying and selling activities.

Już pierwsze etnografie społeczności internetowych realizowały narracyjny model opowieści o osobistym doświadczeniu. Dziś to podejście nadal reprezentuje wielu badaczy cyberkultury, coraz częściej uprawiających autoetnografię metodologicznie świadomą i intencjonalnie wpisaną w korpus technik etnograficznych. Artykuł przedstawia charakterystykę, historię i dorobek tak rozumianej autoetnografii Internetu – umocowanej teoretycznie i metodologicznie w tradycji jakościowych badań społecznych, poszukującej równowagi między emic i etic w narracyjnej warstwie tekstu etnograficznego i stawiającej w centrum swojego zainteresowania relację pomiędzy podmiotem a przedmiotem badania.

This research aims to answer the problem formulation in this research, namely how the production process of white oyster mushroom cultivation "Sari Kayu", and how to apply Islamic business ethics in the production of white oyster mushroom cultivation "Sari Kayu", Jetis District, Mojokerto Regency. The research methodology used in the research conducted on the cultivation of white oyster mushrooms “Sari Kayu” uses a descriptive qualitative approach. As for this study using field research methods and based on primary data and secondary data. The technique of collecting data is by means of observation, interviews, and documentation. The research results obtained from this research are that the production process is in accordance with the production process in Islam, and the overall production activity has met the principles of Islamic business ethics and applies the principles of production in Islamic Economics

This study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that 1) Professional Ethics has a positive and significant effect on Auditor Performance, 2) Experience The auditor has no significant effect on the performance of the auditor, 3) Independence has a significant effect on the performance of the auditor, 4) Independence has a positive and significant effect on the performance of the auditor and professional ethics, experience of the auditor and independence simultaneously and has a significant effect on the performance of the auditor.

Kegiatan Adiwiyata merupakan suatu program yang dirancang oleh Kementrian Negara Lingkungan Hidup sebagai perwujudan tempat yang baik, nyaman, serta ideal dimana siswa mampu memperoleh ilmu pengetahuan serta berbagai nilai-nilai etika sebagai landasan dasar untuk menjadi manusia yang dapat menuju cita-cita pembangunan yang berkelanjutan serta terciptanya kesejahteraan hidup. Oleh karena itu kegiatan pengabdian ini diarahkan pada siswa dalam rangka mewujudkan profil pelajar Pancasila. Metode pelaksanaan kegiatan dilaksanakan secara luring melalui sosialisasi dan praktik. Kegiatan ini terlaksana sesuai dengan rencana, dimana siswa mampu mengenal jenis-jenis sampah organik dan anorganik, terlihat keaktifan dan antusisame siswa dalam menjawab games, semua siswa mampu memilih sampah organik dan anorganik, dan siswa memiliki kesadaran untuk mengurangi sampah dengan memahami pengelolaan daur ulang sampah. Kepala sekolah juga mendukung keberlanjutan kegiatan ini untuk Implementasi Program Adiwiyata dalam upaya mewujudkan Profil Pelajar Pancasila di SDN 047 Tarakan.

ABSTRAKTechnological development is able to break the old way (disruption) by combining technology and modern finance. The emergence of financial technology or can be called financial technology. Financial Technology is the use of technology in a financial system that produces new products, services, technology and / or business models and can have an impact on monetary stability, financial system stability, and / or the efficiency, smoothness, security and reliability of payment systems. One of the start-ups of financial technology that emerged in the field of fund transfer is Flip. Flip gave rise to new innovations in the field of fund transfers in the form of applications as intermediaries to free the burden of administrative costs that apply to banks. The purpose of this study was to determine the implementation of financial technology transfer of different bank funds without administrative costs through the Flip application and to find out an overview of Islamic business ethics of the transfer of different bank funds without administrative costs through the Flip application. From this study the researchers found the results that the implementation of different bank fund transfers without administrative costs through the Flip application have not fully met the criteria in PBI No. 19 / 12 / PBI / 2017 regarding the Implementation of Financial Technology and Flip has not provided consumer protection if an error occurs due to Flip continues the transfer of funds to the destination account, and there is still business behavior that is not recommended by Islam. Among them are the two processes and a longer time in implementing the transfer of different bank funds without administrative costs and the still unclear (gharār) with the unique code given by Flip and the tyranny in business ventures between startups based on fund transfers.Keywords: Flip Applications; Implementation of Financial Technology; Islamic Business Ethics. ABSTRAKPerkembangan teknologi mampu mendobrak cara lama (disruption) dengan memadukan teknologi dan keuangan modern. Munculah teknologi keuangan atau bisa disebut teknologi finansial. Teknologi Finansial adalah penggunaan teknologi dalam sistem keuangan yang menghasilkan produk, layanan, teknologi, dan/atau model bisnis baru serta dapat berdampak pada stabilitas moneter, stabilitas sistem keuangan, dan/atau efisiensi, kelancaran, keamanan, dan keandalan sistem pembayaran. Salah satu start-up teknologi finansial yang muncul pada bidang transfer dana yaitu Flip. Flip memunculkan inovasi baru dalam bidang transfer dana berupa aplikasi sebagai perantara untuk membebaskan beban biaya administrasi yang berlaku pada bank. Tujuan dilakukan penelitian ini adalah untuk mengetahui penyelenggaraan teknologi finansial transfer dana beda bank tanpa biaya administrasi melalui aplikasi Flip dan untuk mengetahui tinjauan etika bisnis Islam terhadap transfer dana beda bank tanpa biaya administrasi melalui aplikasi Flip. Dari penelitian ini peneliti menemukan hasil bahwa pelaksanaan transfer dana beda bank tanpa biaya administrasi melalui aplikasi Flip belum sepenuhnya sesuai dengan kriteria dalam PBI No.19/12/PBI/2017 tentang Penyelenggaraan Teknologi Finansial dan Flip belum memberikan perlindungan konsumen apabila terjadi kesalahan yang diakibatkan oleh Flip dalam meneruskan transfer dana ke rekening tujuan, serta masih terdapat perilaku bisnis yang tidak dianjurkan oleh Islam. Di antaranya adanya dua kali proses serta waktu yang lebih lama dalam pelaksanaan transfer dana beda bank tanpa biaya administrasi dan masih adanya ketidak jelasan (gharār) dengan adanya kode unik yang diberikan Flip serta adanya kezaliman dalam usaha bisnis antar startup berbasis transfer dana.Kata kunci: Aplikasi Flip; Etika Bisnis Islam; Penyelenggaraan Teknologi Finansial.

The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing: Case of Asset and Finance Management Body of Bali Province.The purpose of this research is 1) To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. 2) To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali 3) To know the positive influence of Ethical Sensitivity on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Data collection techniques using questionnaires. The sample in this research were 167 employee of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, descriptive statistic, determination, f-test, and t-test by software SPSS for windows. The results of the study found that 1) Professionalism has positive and significant effect on Intensity in doing Whistleblowing. 2) Organizational Commitment has positive and significant effect on Intensity in doing Whistleblowing. 3) Ethical Sensitivity has positive and significant effect on Intensity in doing Whistleblowing. Keywords: Professionalism, organizational commitment, ethical sensitivity, intensity in doing whistleblowing

Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat perbedaan penilaian etis mengenai manajemen laba dari seorang manajer pengamat yang mempunyai nilai etis yang berbeda, yaitu idealis dan realis terhadap manajer agen yang dikenal maupun tidak dikenalnya secara pribadi. Penelitian ini menggunakan metode eksperimen dengan melibatkan 106 responden yang dibagi kedalam empat kuadran, yaitu (1) manajer pengamat idealis yang mengenal baik manajer agen, (2) manajer pengamat idealis yang tidak mengenal baik manajer agen, (3) manajer pengamat realis yang mengenal baik manajer agen, (4) manajer pengamat realis yang tidak mengenal baik manajer agen. Untuk melihat apakah terdapat perbedaan penilaian mengenai manajemen tersebut, para responden diminta untuk memberikan respon terhadap kasus manajemen laba yang disajikan dalam bentuk kuisioner. Hasil analisis data penelitian menunjukkan bahwa tidak ditemukan perbedaan tersebut. Penelitian ini diharapkan memberikan wawasan yang bermanfaat tentang hubungan antara nilai etika individu dan penilaian etis yang tidak hanya bergantung pada hubungan dekat tetapi juga faktor-faktor terkait lainnya seperti latar belakang pribadi, sosial, dan lingkungan.

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak.

Penelitian ini memiliki tujuan untuk mengkaji Konsep Perpajakan dari Perspektif Budaya Siri’ Na Pacce, dengan mengambil studi kasus di Wilayah Kota Makassar. Penelitian ini bersifat kualitatif, dengan metode pengambilan data menggunakan wawancara kepada 3 Wajib Pajak sebagai informan. Teknik analisis data yang diterapkan adalah induktif, di mana peneliti mengevaluasi fakta-fakta empiris dan mencocokkannya dengan dasar yang telah ada. Oleh karena itu, dalam penelitian ini, pendekatan induktif digunakan untuk menyajikan dan menggambarkan fakta konkrit mengenai konsep perpajakan, yang kemudian dijelaskan dalam kesimpulan umum berdasarkan teori mengenai nilai-nilai siri’ na pacce. Hasil penelitian menunjukkan bahwa pemahaman prinsip "siri na pacce" dalam konteks penerapan konsep perpajakan secara umum melibatkan keterlibatan, pendidikan, dan keterbukaan warga dalam proses perpajakan. Hal ini juga mencerminkan semangat "siri na pacce" dalam upaya menciptakan sistem perpajakan yang berkesinambungan dan adil. Nilai-nilai "siri na pacce" yang mendasari sistem perpajakan ini, seperti "Siri’Masiri’", mengindikasikan semangat untuk saling berkontribusi dan bekerja menjalankan kewajiban perpajakan demi kesejahteraan bersama. "Siri’mate siri’" mendorong individu untuk mempertimbangkan ulang tindakan dan mematuhi kewajiban perpajakan. "Siri Ripakasiri’" menciptakan budaya perpajakan berlandaskan etika, saling menghormati, dan berlaku adil. "Siri’siri’" merupakan dorongan untuk patuh dan mematuhi kewajiban perpajakan, sementara "Siri’siri’" memotivasi seseorang untuk berperilaku secara etis dan adil dalam transaksi perpajakan

Penelitian ini bertujuan untuk mengetuahui pengaturan hukum mengenai suap di sector swasta, factor-faktor terjadinya suap dan mencegah serta memberantas tindak pidana korupsi. Penelitian ini menggunakan metode hukum normatif dengan mempergunakan pendekatan yuridis normatif (Legal Reseach) untuk mendapatkan data sekunder dilakukan penelitian dengan cara riset dan wawancara, untuk memperoleh data primer melalui bahan-bahan pustaka dan perundang-undangan., berdasarkan indikator adalah sebagai berikut: Pertama, Dalam pembukaan United Nations Convention against Corruption (UNCAC) dinyatakan bahwa negara-negara pada Konvensi tersebut prihatin atas keseriusan masalah dan ancaman yang ditimbulkan oleh korupsi terhadap stabilitas dan keamanan masyarakat yang merusak lembaga-lembaga dan nilai-nilai demokrasi, nilai-nilai etika dan keadilan serta mengacukan pembangunan yang berkelanjutan dan penegakan hukum. Kedua, Penyalahgunaan kewenangan, kesempatan dan sarana khusus yang dimiliki penyelanggaraan negara memiliki andil yang cukup besar dalam melatarbelakangi terjadinya korupsi. Menyalahgunakan kewenangan berarti menyalahgunakan kewajiban yang dibebankan atau yang melekat pada jabatan dan kedudukan seseorang sebagai subjek hukum di tempat dia berada dan bekerja. Menyalahgunakan kesempatan berarti menaylahgunakan waktu yang seharusnya dipergunakan untuk menjalankan kewajiban sesuai dengan jabatan dan kedudukan yang telah dibebankan kepadanya, dan penyalahgunaan sarana merupakan penyalahgunaan alat dan sarana yang melekat padanya yang dipergunakan dalam menjalankan jabatan dan kewajiban sesuai dengan tugas pokok dan fungsi institusi. Ketiga, Penanganan tindak pidana melalui pendekatan peraturan perundang-undangan dikenal dengan upaya penal (represif) yaitu dengan memberikan sanksi bagi siapa saja yang melakukan tindak pidana sehingga memberikan sanksi terhadap tindak pidana suap merupakan reaksi atas perbuatan suap yang telah dilakukan.

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Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal Akuntansi Dan Auditing, 9(2), 199–225. https://doi.org/10.14710/jaa.v9i2.5994 Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761 Tuanakotta, T. M. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat. Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8 Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. Zakaria, N. B., Yahya, N., & Salleh, K. (2013). Dysfunctional Behavior among Auditors : The Application of Occupational Theory. Journal of Basic and Applied Scientific Research, 3(9), 495–503.

AbstractThe purpose of this paper is to investigate the influence of national culture on organizational resilience, the effects of which are analyzed for companies from the North American Free Trade Agreement (NAFTA) region. This paper utilizes an etic approach to study this relationship and has an empirical design with a sample of N = 464. The direct effect of national culture on organizational resilience is investigated. To measure national culture, this paper relies on the dimensions of Hofstede. A multiple regression analysis is applied to answer the hypotheses. Results show that the dimensions of power distance, individualism, uncertainty avoidance, and indulgence have a significant direct effect on an organization’s resilience. This paper confirms the necessity for reflecting upon the importance of national cultures to globally-working organizations. Organizations that are dedicated to proactive development in their organizational resilience must understand the cultural circumstances that might hinder resilience development. Indeed, cultural influences play a significant role in human resource trainings, choices of location, leadership styles, and managing stakeholders and external alliances to improve organizational resilience. This paper is the first to quantitatively study the relationship of national culture on organizational resilience.

This study aims to see the development of Luhut Binsar Panjaitan based on #Pecatluhut through social media Twitter. This research focuses on developing Luhut Binsar Panjaitan on pricing polymerase chain reaction (PCR) tests. This study seeks to answer the question of the substance of the development of the Luhut case studied from November 1, 2021, to November 10, 2021. The research uses the Q-DAS (Qualitative Data Analysis Software) approach with the Nvivo 12 Plus software analysis tool. The research data is Twitter content, namely the hashtag #Pecatluhut. The results of the study show that there is harmful public sentiment towards the policy stipulation made by Minister Luhut Binsar Panjaitan regarding the changing PCR prices and makes the public, not respect and disappointed with his policy, seen from the percentage class that shows performance; very negative (15.05%), moderately negative (45.69%), moderately positive (38.31%), and very positive (0.94%). The percentage that has the highest number is 45%. The hashtag #pecatluhut is complemented by various stories of residents being disappointed by the policies set by minister hut. By analyzing the most frequent words, the researcher took 20 words from #pecatluhut. The content contains a form of public criticism that often disappoints people and has no respect for the performance and pricing of PCR by Minister Luhut Binsar Panjaitan.Keywords: Trending topic, Twitter, #Pecatluhut, political ethics ABSTRAKPenelitian ini bertujuan untuk melihat perkembangan kasus Luhut Binsar Panjaitan berdasarkan #Pecatluhut melalui media sosial Twitter. Fokus penelitian ini untuk mengetahui perkembangan kebijakan yang ditetapkan oleh luhut binsar panjaitan terhadap penetapan harga tes polymerase chain reaction (PCR). Penelitian ini berupaya menjawab pertanyaan substansi perkembangan kasus luhut yang diteliti mulai dari tanggal 1 november 2021 hingga 10 november 2021. Metode penelitian menggunakan pendekatan QDAS (Qualitative Data Analysis Software) dengan alat analisis software Nvivo 12 Plus. Data penelitian ini adalah konten Twitter yaitu tagar #Pecatluhut. Hasil penelitian menunjukkan bahwa adanya sentimen negatif masyarakat terhadap penetapan kebijakan yang dibuat oleh Menteri Luhut Binsar Panjaitan terhadap harga PCR yang berubah-ubah dan membuat masyarakat tidak respect dan kecewa atas kebijakannya, terlihat dari kelas persentase yang menunjukkan kinerja; sangat negatif (15.05%), cukup negatif (45.69%), cukup positif (38.31%), dan sangat positif (0.94%). Presentase yang memiliki jumlah paling tinggi 45%. Tagar #pecatluhut dilengkapi dengan berbagai cerita warga yang dikecewakan oleh kebijakan yang ditetapkan oleh menteri luhut. Melalui analisis kata yang paling sering muncul peneliti mengambil 20 kata dari #pecatluhut. Konten tersebut berisi bentuk kritikan masyarakat yang sering membuat masyarakat kecewa dan tidak respect terhadap kinerja dan penetapan harga PCR yang dilakukan oleh Menteri Luhut Binsar Panjaitan.Kata Kunci: Trending topic, Twitter, #Pecatluhut, etika politik

The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality. Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality. References: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. 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Background and context: Research has revealed two large problems in the Malaysian breast cancer control context. First, a large disparity existed in diagnostic stages of Malaysian patients during first presentation; with a large percentage of patients presenting in Stage 3 or 4. Second, patients presenting in later stages of disease were revealed to be of lower socioeconomic backgrounds. Shortcomings are thus thought to exist in the capability of women from lower socioeconomic groups to access breast cancer screening. To address these gaps, the National Cancer Society of Malaysia conceptualized and put together a multistakeholder collaborative project. Aim: The aim of this project was to build, finance and implement a free mammography program for underprivileged Malaysian women. Strategy/Tactics: To ensure geographic equity in provision of this program, 14 individual private hospitals in 10 different states in peninsular Malaysia were negotiated with and agreed to provide the mammogram at highly competitive prices. To address transport and other costs which may have acted as a barrier for patients to attend their screening, transportation costs for groups going for their screening was also subsidized. Additional stakeholders' engaged were nongovernmental organizations (NGOs) especially those working with the economically underprivileged such as religious and other community NGOs. They were roped in as partners to spread the message, identify eligible participants and schedule visits. Some NGOs carried this out as part of their own outreach activities; reserving specific days at the screening centers for themselves. Program/Policy process: The program consisted of a free mammogram provided to Malaysian women above 40 years of age who were determined to be underprivileged; defined for this program as those having a monthly household income below the poverty line (RM5000). If the mammogram was found to be suspicious, a confirmatory breast ultrasound was also performed sans payment. Once conceptualized, the program was successfully pitched by NCSM to ETIQA Insurance, a large Malaysian insurer, who agreed to fund this project as part of their sustainable corporate social responsibility (CSR) initiative. In total, the program funded mammograms for 5000 women over a period of 1 year from July 2017 to July 2018. NCSM advertised the program through various channels; including traditional media, social media, and at various outreach programs and events. Outcomes/What was learned: The program has run for 8 months and has already screened 3550 women nationwide. The multistakeholder collaborative effort has been highly successful at creating awareness on breast cancer screening and providing accurate breast cancer screening for a large number of underprivileged women, some for the first time in their lives.

ABSTRAKDigitalisasi perbankan dilakukan demi pemanfaatan teknologi sehingga melahirkan mobile banking yang dapat memperluas jangkauan layanan keuangan dan Inklusi keuangan menjadi penting untuk menunjukan seberapa besar jasa layanan keuangan yang telah dipakai dan digunakan oleh masyarakat. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh mobile banking dan keuangan inklusif terhadap kinerja keuangan bank Syariah di Indonesia. Penelitian ini memakai 11 sampel Bank Umum Syariah dan diuji menggunakan Regresi Data Panel dengan variable independent keuangan inklusi yang diukur dengan ROA, ROE, dan BOPO. Hasilnya didapatkan bahwa mobile banking berpengaruh terhadap kinerja keuangan bank Syariah dan keuangan inklusi berpengaruh terhadap kinerja keuangan yang di proksikan dengan Dana Pihak ketiga dan Jaringan kantor namun Pembiayaan tidak berpengaruh terhadap kinerja keuangan. Bagi Regulator, agar menedukasi atau memberikan penyuluhan tentang literasi dan inklusi keuangan untuk masyarakat Indonesia agar masyarakat merasakan manfaat dari layanan keuangan perbankan. Bagi bank umum Syariah, agar memperluas jaringan mobile banking secara maksimal sehingga dapat meningkatkan kinerja keuangan bank Syariah di Indonesia dan menjadi pertimbangan bagi para manajemen untuk melakukan investasi di mobile banking untuk meningkatkan profitabilitas bank Syariah secara jangka Panjang. Kata Kunci: Mobile Banking, Keuangan Inklusi, Kinerja Keuangan. ABSTRACTDigitalization of banking is done for the use of technology so as to give birth to mobile banking that can expand the reach of financial services and financial inclusion becomes important to show how much financial services have been used and used by the public. This study aims to test and analyze the influence of mobile banking and inclusive finance on the financial performance of Sharia banks in Indonesia. This study used 11 samples of Sharia Commercial Banks and tested using Regression Data Panel with independent financial inclusion variables as measured by ROA, ROE, and BOPO. The result was obtained that mobile banking affects the financial performance of Sharia banks and financial inclusion affects the financial performance proxies with third party funds and office networks but financing has no effect on financial performance. For regulators, in order to educate or provide counseling on financial literacy and inclusion for the people of Indonesia so that the public can feel the benefits of banking financial services. For Sharia commercial banks, in order to expand the mobile banking network to the maximum so as to improve the financial performance of Sharia banks in Indonesia and be a consideration for management to invest in mobile banking to improve the profitability of Sharia banks in the long term. Keywords: Mobile Banking, Financial Inclusion, Bank Performance. 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ABSTRAKSaat ini wisata syariah yang biasa dikenal dengan wisata religi sedang menjamur, khususnya di Jawa Timur. Sosok yang dianggap wali oleh sebagian orang itu berada di Surabaya, Gresik, dan Tuban, namun saat ini berkembang di kabupaten Jombang, yakni makam Presiden ke-4 Abdurrahman Wahid yang disebut Gus Dur. Penelitian ini bertujuan untuk mengetahui pemahaman masyarakat dalam memanfaatkan peluang wisata religi makam Gus Dur dalam meningkatkan perekonomian masyarakat sekitar pondok pesantren Tebuireng khususnya di dusun Jalan Seblak gang III. Penelitian ini dapat dicermati melalui perubahan kehidupan ekonomi, pemanfaatan peluang usaha dan faktor penghambat bagi kepentingan usaha. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa masyarakat setempat mengalami perubahan ekonomi dengan memanfaatkan peluang untuk membangun warung di atas tanah mereka dan menyewakannya kepada pedagang luar. Ini memberikan nilai ekonomi tambahan. Namun, penjualan warung-warung tersebut dinilai tidak mencukupi, sehingga mengharuskan mereka untuk membuka usaha sampingan. Terdapat peluang yang sangat baik bagi masyarakat untuk memilih menyewakan lapaknya karena faktor penghambat yaitu keluarga, tenaga kerja, permodalan, dan rasa empati yang tinggi terhadap pedagang pendatang. Saran bagi Pemerintah Kabupaten Jombang adalah memfasilitasi masyarakat dengan pengetahuan kewirausahaan dengan mengadakan seminar agar memiliki pengetahuan dan motivasi yang tinggi untuk menjalankan bisnis.Kata Kunci: Wisata Religi Makam Gus Dur, Peningkatan Ekonomi, Peluang Usaha. ABSTRACTCurrently, sharia tourism, commonly known as religious-friendly tourism is proliferating, especially in East Java. The figure, who is considered a guardian by some people, is located in Surabaya, Gresik, and Tuban but currently developing in the Jombang district, namely the tomb of the 4th President Abdurrahman Wahid, who is called Gus Dur. This study aims to determine the understanding of the community in taking advantage of religious tourism opportunities in Gus Dur's tomb in improving the community's economy around the Tebuireng Islamic boarding school, especially in the hamlet of Street Seblak street alley III. This study can be observed through changes in economic life, utilization of business opportunities and inhibiting factors for business interests. This study uses a qualitative descriptive method with interview and documentation data collection techniques. The results of this study show that the local community is experiencing economic changes by taking advantage of the opportunity to build a warung on their land and rent it out to outside traders. It provides added economic value. However, the sales of the stalls are considered insufficient, so they require them to open a side business. There is an excellent opportunity for the community to choose to rent out their stalls because of the inhibiting factors, namely family, labour, capital, and a high sense of empathy for migrant traders. The suggestion for the Jombang Regency Government is to facilitate the community with entrepreneurial knowledge by holding seminars to have high knowledge and motivation for business interests.Keywords: Religion Tourism of Gus Dur Tomb, Economic Improvement, Business Opportunity. REFERENCESAbdi, M. K., & Febriyanti, N. (2020). Penyusunan strategi pemasaran islam dalam berwirausaha di sektor ekonomi kreatif pada masa pandemi covid-19. El Qist - Journal of Islamic Economics and Business, 10(2), 160–179.Abduh, M. (2019). The role of Islamic social finance in achieving SDG Number 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture. 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Le concezioni e le prassi di responsabilitŕ sociale d'impresa (CSR, corporate social responsibility) che si sono affermate sino a tempi molto recenti riflettono prevalentemente una logica reattiva, incentrata sulla necessitŕ delle aziende di rilegittimarsi nei confronti dei loro stakeholder corrispondendo alla richiesta di riduzione e prevenzione dei costi sociali legati all'attivitŕ d'impresa (degrado ecologico, disoccupazione conseguente a ristrutturazioni, ecc.). Tuttavia l'attuale periodo, anche per le incertezze e questioni poste dalla crisi economica, rappresenta una fase singolarmente feconda per andare oltre questo approccio adattivo e raccogliere la sfida di una visione piů avanzata della dimensione sociale dell'agire d'impresa come innovazione sostenibile. Tale modello si basa sulla valorizzazione di beni, risorse ed esigenze di significato sociale ed č indirizzato alla creazione di valore integrato - economico, umano-sociale e ambientale - nel lungo termine. La caratteristica centrale di questo profilo d'impresa č la tendenza a operare in maniera socialmente proattiva, sviluppando un'attitudine a cogliere o persino anticipare le direzioni del cambiamento sociale con i suoi bisogni e problemi emergenti e facendo sě che l'integrazione di obiettivi economici e socio-ambientali nei processi strategico-produttivi si traduca in fattore di differenziazione dell'offerta di mercato e in una reale fonte di vantaggio competitivo. Nel presente lavoro si indica la praticabilitŕ di un simile modello riferendosi ai risultati di una recente indagine condotta su un campione di dieci imprese italiane, eterogenee per dimensioni, collocazione geografica, fase del ciclo di vita e settori di attivitŕ, che si estendono da comparti tradizionali (come quelli alimentare, edilizio, sanitario, dell'arredamento e della finanza) a campi di piů recente definizione e a piů elevato tasso di cambiamento tecnologico (quali l'ingegneria informatica, la comunicazione multimediale, il controllo dei processi industriali e il risanamento ambientale). La logica di azione di queste organizzazioni sembra ruotare intorno a una duplice dinamica di "valorizzazione del contesto": da un lato, l'internalizzazione nella strategia d'impresa di richieste e al contempo di risorse sociali orientate a una maggiore attenzione per l'ambiente naturale, per la qualitŕ della vita collettiva nei territori, per i diritti e lo sviluppo delle persone dentro e fuori gli ambienti di lavoro; dall'altro lato, la capacitŕ, a valle dell'attivitŕ di mercato, di produrre valore economico e profitti generando anche valore per la societŕ. Nei casi analizzati č presente la valorizzazione delle risorse ambientali, che si esprime mediante la riprogettazione di prodotti e processi e politiche di efficienza energetica di rifornimento da fonti di energia rinnovabile, raccordandosi con nuove aspettative sociali rispetto alla questione ecologica. Č coltivato il valore umano nel rapporto spesso personalizzato con i clienti e i partner di business ma anche nella vita interna d'impresa, attraverso dinamiche di ascolto e coinvolgimento che creano spazi per la soddisfazione di svariati bisogni e aspirazioni che gli individui riversano nella sfera lavorativa, aldilŕ di quelli retributivi. C'č empowerment del "capitale sociale" dentro e intorno all'organizzazione, ravvisabile specialmente quando le condotte d'impresa fanno leva su risorse relazionali e culturali del territorio e si legano a meccanismi di valorizzazione dello sviluppo locale. Troviamo inoltre il riconoscimento e la produzione di "valore etico" per il modo in cui una serie di principi morali (quali la trasparenza, il mantenimento degli impegni, il rispetto di diritti delle persone) costituiscono criteri ispiratori dell'attivitŕ di business e ne escono rafforzati come ingredienti primari del fare impresa. E c'č, naturalmente, produzione di valore competitivo, una capacitŕ di stare e avere successo nel mercato che si sostiene sull'intreccio di vari elementi. Uno di essi coincide con l'uso della leva economico-finanziaria come risorsa irrinunciabile per l'investimento in innovazione, piuttosto che in un'ottica di contenimento dei costi relativi a fattori di gestione - come la formazione - che possono anche rivelarsi non immediatamente produttivi. Altrettanto cruciali risultano una serie di componenti intangibili che, oltre alla gestione delle risorse umane, sono essenzialmente riconducibili a due aspetti. Il primo č lo sviluppo di know-how, in cui la conoscenza che confluisce nelle soluzioni di business č insieme tecnica e socio-culturale perché derivante dalla combinazione di cognizioni specializzate di settore, acquisite in virtů di una costante apertura alla sperimentazione, e insieme di mappe di riferimento e criteri di valutazione collegati alla cultura aziendale. L'altro fattore immateriale alla base del valore competitivo consiste nell'accentuato posizionamento di marchio, con la capacitŕ di fornire un'offerta di mercato caratterizzata da: a) forte specificitŕ rispetto ai concorrenti (distintivi contenuti tecnici di qualitŕ e professionalitŕ e soprattutto la corrispondenza alle esigenze dei clienti/consumatori e al loro cambiamento); b) bassa replicabilitŕ da parte di altri operatori, dovuta al fatto che le peculiaritŕ dell'offerta sono strettamente legate alla particolare "miscela" degli altri valori appena considerati (valore umano, risorse relazionali, know-how, ecc.). Ed č significativo notare come nelle imprese osservate questi tratti di marcata differenziazione siano stati prevalentemente costruiti attraverso pratiche di attenzione sociale non modellate su forme di CSR convenzionali o facilmente accessibili ad altri (p.es. quelle che si esauriscono nell'adozione di strumenti pur importanti quali il bilancio sociale e il codice etico); ciň che si tratti - per fare qualche esempio tratto dal campione - di offrire servizi sanitari di qualitŕ a tariffe accessibili, di supportare gli ex-dipendenti che avviano un'attivitŕ autonoma inserendoli nel proprio circuito di business o di promuovere politiche di sostenibilitŕ nel territorio offrendo alle aziende affiliate servizi tecnologici ad alta prestazione ambientale per l'edilizia. Le esperienze indagate confermano il ruolo di alcune condizioni dell'innovazione sostenibile d'impresa in vario modo giŕ indicate dalla ricerca piů recente: la precocitŕ e l'orientamento di lungo periodo degli investimenti in strategie di sostenibilitŕ, entrambi favoriti dal ruolo centrale ricoperto da istanze socio-ambientali nelle fasi iniziali dell'attivitŕ d'impresa; l'anticipazione, ovvero la possibilitŕ di collocarsi in una posizione di avanguardia e spesso di "conformitŕ preventiva" nei confronti di successive regolamentazioni pubbliche in grado di incidere seriamente sulle pratiche di settore; la disseminazione di consapevolezza interna, a partire dai livelli decisionali dell'organizzazione, intorno al significato per le strategie d'impresa di obiettivi e condotte operative riconducibili alla sostenibilitŕ; l'incorporamento strutturale degli strumenti e delle soluzioni di azione sostenibile nei core-processes organizzativi, dalla ricerca e sviluppo di prodotti/ servizi all'approvvigionamento, dall'infrastruttura produttiva al marketing. Inoltre, l'articolo individua e discute tre meccanismi che sembrano determinanti nei percorsi di innovazione sostenibile osservati e che presentano, per certi versi, alcuni aspetti di paradosso. Il primo č dato dalla coesistenza di una forte tradizione d'impresa, spesso orientata sin dall'inizio verso opzioni di significato sociale dai valori e dall'esperienza dell'imprenditore-fondatore, e di apertura alla novitŕ. Tale equilibrio č favorito da processi culturali di condivisione e di sviluppo interni della visione di business, da meccanismi di leadership dispersa, nonché da uno stile di apprendimento "incrementale" mediante cui le nuove esigenze e opportunitŕ proposte dalla concreta gestione d'impresa conducono all'adozione di valori e competenze integrabili con quelli tradizionali o addirittura in grado di potenziarli. In secondo luogo, si riscontra la tendenza a espandersi nel contesto, tipicamente tramite strategie di attraversamento di confini tra settori (p.es., alimentando sinergie pubblico-private) e forme di collaborazione "laterale" con gli interlocutori dell'ambiente di business e sociale; e al contempo la tendenza a includere il contesto, ricavandone stimoli e sollecitazioni, ma anche risorse e contributi, per la propria attivitŕ (p.es., nella co-progettazione dei servizi/prodotti). La terza dinamica, infine, tocca piů direttamente la gestione delle risorse umane. Le "persone dell'organizzazione" rappresentano non soltanto uno dei target destinatari delle azioni di sostenibilitŕ (nelle pratiche di selezione, formazione e sviluppo, welfare aziendale, ecc.) ma anche, piů profondamente, il veicolo fondamentale della realizzazione e del successo di tali azioni. Si tratta, cioč, di realtŕ organizzative in cui la valorizzazione delle persone muove dagli impatti sulle risorse umane, in sé cruciali in una prospettiva di sostenibilitŕ, agli impatti delle risorse umane attraverso il loro ruolo diretto e attivo nella gestione dei processi di business, nella costruzione di partnership con gli stakeholder e nei meccanismi di disseminazione interna di una cultura socialmente orientata. In tal senso, si distingue un rapporto circolare di rinforzo reciproco tra la "cittadinanza nell'impresa" e la "cittadinanza dell'impresa"; vale a dire, tra i processi interni di partecipazione/identificazione del personale nei riguardi delle prioritŕ dell'organizzazione e la capacitŕ di quest'ultima di generare valore molteplice e "condiviso" nel contesto (con i clienti, il tessuto imprenditoriale, le comunitŕ, gli interlocutori pubblici, ecc.). In conclusione, le imprese osservate appaiono innovative primariamente perché in grado di praticare la sostenibilitŕ in termini non solo di responsabilitŕ ma anche di opportunitŕ per la competitivitŕ organizzativa. Questa analisi suggerisce quindi uno sguardo piů ampio sulle implicazioni strategiche della CSR e invita a riflettere su come le questioni e i bisogni di rilievo sociale, a partire da quelli emergenti o acuiti dalla crisi economica (nel campo della salute, dei servizi alle famiglie, della salvaguardia ambientale, ecc.), possano e forse debbano oggi sempre piů situarsi al centro - e non alla periferia - del business e della prestazione di mercato delle imprese.

ABSTRAKIndustri halal dinilai memiliki peluang menjanjikan seiring meningkatnya gaya hidup halal dikalangan masyarakat. Dimana saat ini industri halal telah mencakup semua perspektif diberbagai bidang kebutuhan individu. Pemanfaatan barang halal sudah meluas baik bagi muslim maupun non-muslim yang peduli akan gaya hidup sehat, karena halal telah mencakup unsur kebersihan, keselamatan, dan keamanan. Hal ini berdampak pada tingginya minat konsumen terhadap produk halal baik itu barang ataupun jasa, sekaligus dapat menjadi peluang bisnis bagi produsen untuk mulai berkonsentrasi pada pembuatan produk halal guna memenuhi permintaan pasar. Tujuan penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi keputusan pengusaha dalam memilih bisnis. Metode penelitian yang digunakan yaitu Analitical Hierarchy Process (AHP) dengan menggunakan alat analisis Expert Choice 11. Pemilihan metode analisis ini untuk mengetahui faktor terkuat yang mempengaruhi keputusan pengusaha berbisnis fashion muslim di Kota Semarang. Data yang bersifat kualitatif diperoleh melalui wawancara dengan bantuan kuesioner yang diajukan kepada 5 pengusaha fashion muslim di Kota Semarang. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi keputusan berbisnis fashion muslim setelah diurutkan yaitu Religiusitas (51,4%), Efikasi Diri (22,0%), Halal Lifestyle (15,5%), Motif Ekonomi (11,1%).Kata Kunci: Keputusan, Bisnis, Pengusaha Muslim, Fashion Muslim. ABSTRACTThe halal industry is considered have promising opportunities as the halal lifestyle increases among the community. Where now the halal industry has covered all perspectives in various fields of individual needs. The use of halal goods has expanded both for Muslims and non-Muslims who care about a healthy lifestyle, because halal includes elements of cleanliness, safety, and security. This has impact on high consumer interest in halal products, both goods and services, as well as a business opportunity for producers to start concentrating on making halal products to meet market demand. The purpose of this study to find out what factors influence the decision of entrepreneurs in choosing business. The research method used is Analytical Hierarchy Process (AHP) using Expert Choice 11 analysis tool. The selection of this analysis method is to determine the strongest factors that influence the decisions of Muslim fashion business entrepreneurs in Semarang City. Qualitative data were obtained through interviews with the help of questionnaires submitted to 5 Muslim fashion entrepreneurs in the city of Semarang. 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ABSTRACT This study aims to investigate and analyze e the effect of Operating Expenses Operating Income (BOPO), capital adequacy ratio (CAR), financial slack, sustainability officer, and sustainability committee on green banking disclosure in Islamic banks registered with the Financial Services Authority (OJK) during the period 2017-2021. In this study, panel data regression data analysis techniques were used with the help of Eviews 10 software. The results of this study show that partially the variables Operating costs in operating income (BOPO), capital adequacy ratio (CAR), financial slack, and sustainability officer have no effect on green banking disclosure. While the variable Sustainability Committee has a positive and significant effect on Green Banking disclosure. At the same time, the variables BOPO, CAR, Financial Slack, Sustainability Officer, and Sustainability Committee have a significant effect on Green Banking disclosure. The implication of this research for science is to contribute to the literature related to the factors that influence green banking disclosure. In addition, this research is also expected to help banks in improving their governance, and for the government is expected to help in making policies related to green banking disclosure. Keywords: Operating Expenses on Operating Income, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh dari Biaya Operasional Pendapatan Operasional (BOPO), Rasio Kecukupan Modal (CAR), Financial Slack, Sustainability Officer, dan Sustainability committee terhadap pengungkapan green banking pada bank syariah yang terdaftar di OJK selama periode 2017-2021. Teknik sampling yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga sampel didapat sebanyak 45 data dari 9 Bank syariah yang sesuai kriteria. 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