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"Penelitian ini mencoba memaparkan mengenai persepsi mahasiswa dan dosen tentang pendidikan etika profesi akuntansi. Tujuan dilakukannya penelitian ini adalah untuk memberikan bukti empiris mengenai perbedaan persepsi tentang pendidikan etika profesi akuntansi antara mahasiswa dan dosen. Penelitian ini menggunakan metode survei dengan kuesioner. Kuesioner disebarkan kepada 134 dosen dan mahasiswa akuntansi di tiga universitas di Jakarta. Pengujian dilakukan dengan menggunakan uji beda (Independent samples t-test). Hasil dari penelitian ini adalah terdapat perbedaan persepsi antara mahasiswa dan dosen, dosen menganggap pendidikan etika profesi akuntansi lebih penting dibandingkan mahasiswa.

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This paper examines whether accounting stundents' perception on accounting ethics education are different from the perception of accounting lecturers. The purpose of this paper is to provide evidence about accounting students' and lecturers' perception on the importance of accounting ethics education. This study uses a survey instrument to elicit student and lecturer responses to various questions concerning accounting ethics education and analysed using Indepent-Samples T-Test. The results of this study conclude that there is a significant difference between students' and lecturers' perceptions about accounting ethics education, lecturers consider accounting ethics education more important than students."

"Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dan dosen akuntansi tentang Etika Profesi Akuntan dan Prinsip Etika Bisnis apabila dilihat berdasarkan status, usia, jenis kelamin, tingkat pendidikan dan lama pengalaman kerja. Hasil analisis pertama dalam penelitian ini menunjukkan bahwa tidak terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dengan dosen akuntansi tentang etika profesi akuntan dilihat berdasarkan usia, jenis kelamin, tingkat pendidikan dan lama pengalaman kerja. Sedangkan hasil analisis kedua dalam penelitian ini menunjukkan bahwa bila dilihat berdasarkan status, usia dan tingkat pendidikan terakhir maka terdapat perbedaan persepsi tentang prinsip etika bisnis.

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The purpose of this study was to discover the perception differences between accounting student and lecturer about Professional Ethics and Principles of Business Ethics based on their status, age, gender, academic background (educational level) and working experience. The first result of the analysis in this study shows that there is no perception difference between student and lecturer about professional ethics, viewed by age, gender, academic background and working experience. The second result of this research shows that based on status, age and academic background level, there is perception difference about business ethical principle between student and lecturer."

"The problem -- Roman Catholic penance -- The "scrupulous disease" -- Business scruples -- Medieval morality and business -- The notary-bookkeeper -- The rhetoric of double-entry bookkeeping -- Confession and bookkeeping."

"Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations."

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Abstrak

Penelitian ini menguji signifikansi  dari kritik kapitalisme industri yang digagas para pemikir ekonomi politik dalam kasus transformasi kapital industri media cetak di Indonesia kurun waktu dua dasa warsa (1998-2018) terakhir. Fokus kajian ini terkait dengan bagaimana struktur teknokapitalisme mendeterminasi sekaligus melahirkan  berbagai kontradiksi industrial. Perspektif dan model analisis ekonomi politik berlandaskan pada konsepsi teori surplus nilai Marx (1867/1992), Kellner (1989), Knoche (1999; 2015), Suarez-Villa (2009, 2015), dan Fuchs (2014, 2016) menjadi landasan. Analisis  kualitatif yang dilakukan secara berjenjang (multy level analysis) menjadi kerangka pijakan. Kajian bercorak instrumental case study ini dilakukan pada Grup korporasi surat kabar berskala nasional (Jawa Pos, Kompas Gramedia), grup media lokal (Kedaulatan Rakyat, Waspada, Suara Merdeka, Pikiran Rakyat, Pos Kota, Bali Post, dan Analisa), dan grup media cetak khusus (Tempo Inti Media dan Femina). Hasil kajian menunjukkan kontinuitas format kapitalisme dalam praktik transformasi industri media cetak di Indonesia melahirkan berbagai kontradiksi. Dalam liberalisasi ekonomi dan politik serta arus perubahan teknologi yang menjaminkan kebebasan,  justru struktur pasar oligopolistik terbentuk. Keterancaman penciptaan surplus nilai dan akumulasi kapital berlangsung. Dekapasitasi kendali kapital, alienasi dan resistensi pekerja media, hingga disorientasi fungsi ekonomi dan sosial menyertai langkah transformasi kapital industri media cetak.

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Abstract

The study is to verify the significance of criticisms of industrial capitalism as it was presented by  political economy scholars  in response to cases of print  media capital transformation (1998-2018).  The focus of this study related to the structures of technocapitalism have determined and created industrial contradictions. The political economy analysis model which are based on Marxs Theory of Surplus values, Kellner (1989), Knoche (1999;2015), Suarez-Villa (2009, 2015) and Fuchs (20014, 2016) are the premises of  this study. Qualitative multilevel Analysis has also become  the framework of  the study. This instrumental case study is related to the cases of  media corporation such as Jawa Pos, Kompas Gramedia, and local media group newspapers (Kedaulatan Rakyat, Waspada, Suara Merdeka, Pikiran Rakyat, Pos Kota, Bali Post, dan Analisa), and other print media groups (Tempo Inti Media dan Femina) which are in ongoing industrial transformation. The results of the study show that the continuity of capitalism format in the print media transformation practices in Indonesia have sparked contradiction. In the context of economic liberalization and politics as well as technology changes which guarantee freedom, even these have created oligopolistic   market structures.  There have been challenges to the creation of surplus value and the accumulation of capital. Incapacity of capital control, alienation and resistance among media workers as well as economic function disorientation have become part of the transformation of capital.

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"Drawing on converging evidence from neuroscience, social science, biology, law, and philosophy, Moral Markets makes the case that modern market exchange works only because most people, most of the time, act virtuously. --from publisher description."

"Masalah pemilahan sampah di Indonesia masih belum tuntas. Salah satu faktor yang diduga berperan dan belum banyak diteliti adalah peranan moral. Penelitian ini bertujuan  mengkaji peranan berbagai jenis fondasi moral, yaitu fondasi moral Care/Harm, Fairness/Cheating, Loyalty/Betrayal, Authority/Subversion, dan Sanctity/Degradation, terhadap perilaku memilah sampah. Berbagai penelitian sebelumnya yang menyatakan bahwa moral memiliki peranan besar dalam memprediksi perilaku pro-lingkungan. Penelitian ini menggunakan metode korelasional dan regresi. Partisipan penelitian ini meliputi mahasiswa yang berdomisili di Jabodetabek, terkhusus mahasiswa dari universitas yang memiliki fasilitas Tempat Sampah Terpilah (TST) di lingkungan kampusnya. Hasil dari penelitian ini menunjukan tidak adanya korelasi antara seluruh jenis fondasi moral dengan perilaku memilah sampah yang diukur secara self-report (p > 0.05). Namun, fondasi moral Care/Harm mampu memprediksi secara signifikan perilaku memilah sampah yang diukur melalui pengetahuan kategorisasi sampah (µR2 = 0.017; µF(1, 225) = 3.937; p < 0.05). Pengetahuan kategorisasi sampah diketahui juga memprediksi perilaku memilah sampah secara self-report (I² =0.146, t(230) = 2.236, p < 0.1). Implikasi dari penelitian ini adalah pentingnya pengetahuan kategorisasi sampah yang tepat dalam memprediksi perilaku memilah sampah.

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The waste sorting problem in Indonesia has not been resolved yet. One factor presumed to have a role and has not been widely studied is morals. This research was conducted to determine the role of Care/Harm, Fairness/Cheating, Loyalty/Betrayal, Authority/Subversion, and Sanctity/Degradation moral foundations towards waste sorting behavior. Previous studies had indicated that morals were a strong predictor of pro-environmental behavior. This study used correlational and regression methods. Participants in this study included students who lived in the Greater Jakarta area, especially students from universities that had Segregated Waste Bins facilities in their campus environment. The results of this study indicated that there was no correlation among all types of moral foundations and self-reported waste sorting behavior (p >.05). However, Care/Harm foundation was significantly predicting waste sorting behavior measured by knowledge of waste categorization (µR2 = 0.017; µF(1, 225) = 3.937; p <.05). Waste sorting behavior measured through knowledge of waste categorization also significantly predicted the self-reported waste sorting behavior (I² =0.146, t(230) = 2.236, p <.1). The implication of this research was the importance of knowledge of proper waste categorization in predicting waste sorting behavior."

"Tulisan ini berkontribusi dalam mengkaji moral entrepreneurs di masyarakat, bahwa ada kelompok tertentu berusaha menegaskan nilai moralnya ke masyarakat. Isu mengenai LGBT tahun 2016 sempat menjadi topik utama di media massa. Isu LGBT berakar pada sebuah organisasi intra kampus Support Group and Resource Center Sexual Studeis Universitas Indonesia atau SGRC UI. Salah satu media yang memberitakan secara intens adalah Media X. Media X yang memiliki ideologi dan kepentingan kelompok tertentu berusaha melakukan penegasan moral ke masyarakat. Perannya dalam mengkonstruksi realitas sosial sangat mungkin untuk mendefinisikan kelompok tertentu sebagai penyimpang moral masyarakat. Media X melalui framing berita berusaha memarjinalkan SGRC UI sebagai kelompok menyimpang karena dianggap mengancam nilai moral masyarakat. Untuk memperkuat argumen akan dilakukan analisis framing dari beberapa karya ilmiah lainnya.

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This paper contribute for reviewing moral entrepreneurs in society, there are certain groups trying to assert their moral values to the community. The issue of LGBT in 2016 has become a major topic in the mass media. The LGBT issue is rooted in an intra-campus organization of the Support Group and Resource Center of Sexual Studies University of Indonesia or SGRC UI. One of the media that preaches intensely is Media X. Media X has ideology and their own interest where they want to give moral affirmation to the people. Their role in constructing social reality might be define certain groups as a moral deviation of society. Through news framing, Media X trying to marginalize SGRC UI as a deviant group as it is considered threatening moral values of society. To strengthen the argument, this paper will involve framing analysis of several other scientific works."