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All Journal Horizon: Indonesian Journal of Multidisciplinary International Journal Of Synergi In Law, Criminal And Justice
Bibella Rosyanti Kristiani Hutasoit
Universitas Mandiri Bina Prestasi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Student Character Building Based on Honesty Values and Academic Ethics Through Anti-Corruption Education Zufarnesia, Zufarnesia; Bibella Rosyanti Kristiani Hutasoit
International Journal of Synergy in Law, Criminal, and Justice Vol. 3 No. 1 (2026): Vol. 3 No. 1 (2026): SLP-IJSLCJ
Publisher : PT. Sinergi Legal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70321/ijslcj.v3i1.167

Abstract

Corruption within educational institutions, manifesting in forms such as plagiarism, proxy attendance, and the abuse of organizational power, poses a serious challenge to the role of students as a moral force. This research aims to analyze the contribution of anti-corruption education in shaping student character based on the principles of honesty and academic ethics. Utilizing a descriptive qualitative methodology and an empirical legal approach, this study examines the phenomena within the Accounting Study Program at Mandiri Bina Prestasi University for the 2024 and 2025 periods. Data were collected through closed-ended questionnaires from 50 respondents and analyzed using triangulation techniques to ensure the validity of the findings. The results indicate that anti-corruption education has a significant positive impact on internalizing the Corruption Eradication Commission's (KPK) nine integrity values, particularly through the alignment of materials with real campus issues, such as the rejection of academic fraud and the misuse of technology. However, its effectiveness still faces challenges, specifically the discrepancy between normative values and structural reality, referred to as the "institutional ethics gap." This study concludes that strengthening character with integrity requires a comprehensive integration of honesty values into the curriculum, alongside the support of exemplary role models from educators, to realize a corruption-free educational ecosystem
Peran Assurance atas Sustainability Disclosure dalam Meningkatkan Kredibilitas Informasi Akuntansi dan Nilai Perusahaan pada Emiten Non-Keuangan di Indonesia Berlin Barus; Bibella Rosyanti Kristiani Hutasoit; Harlen Silalahi; Dumariani Silalahi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6599

Abstract

The issue of sustainability disclosure is increasingly important in the capital market because it is used by investors to assess a company's long-term performance. However, the narrative, voluntary, and minimally standardized nature of disclosure raises doubts about the credibility of the information presented. This situation drives the need for an assurance mechanism to increase trust and reduce information asymmetry. Based on these issues, this study aims to analyze the role of assurance on sustainability disclosure in enhancing the credibility of accounting information and firm value in non-financial issuers in Indonesia. The study uses a quantitative approach with panel data of non-financial issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined through purposive sampling and analyzed using fixed-effect panel data regression with robust standard errors. The results show that sustainability disclosure has a positive effect on the credibility of accounting information and firm value. Furthermore, assurance has been shown to have a positive effect and strengthen this relationship. These findings indicate that the market considers not only the extent of sustainability disclosure but also the existence of external assurance. This study confirms the role of assurance as a mechanism for increasing trust and the value relevance of sustainability information in investment decisions.
Co-Authors Berlin Barus HARLEN SILALAHI SILALAHI, DUMARIANI Zufarnesia