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Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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Penerapan Etika Profesi Dalam Meningkatkan Kualitas Pelayanan Pada Perusahaan Bank Rakyat Indonesia (BRI) Dito Aditia Nasution; Ardyn Sari Sinaga; Lusi Winda Silaban; Kartika Novelia Nababan; Bella Cyintia Maramis; Alya Ramadhani; Andryan Gandung
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6911

Abstract

Bank BRI has its own written and unwritten rules for conducting its business activities. Another important component the company upholds is professional ethics. Professional ethics are outlined in a code of ethics established by professional organizations to ensure each member acts professionally, fairly, and responsibly. Professional ethics not only regulates individual behavior but also maintains integrity, responsibility, and public trust in a profession. Implementing a professional code of ethics can certainly improve the quality of Bank BRI's service to customers. The case of PT Bank Rakyat Indonesia, Tbk demonstrates that weak integrity and accountability can be detrimental to many parties. The impact not only reduces the company's credibility but also undermines stakeholder trust in banking in Indonesia. The case at PT Bank Rakyat Indonesia, Tbk reflects a crisis in professional ethics involving integrity, independence, and competence.
Etika Penanganan Perkara Yang Melibatkan Tokoh Publik: Tantangan Dalam Menjaga Netralitas Dan Interpendensi Dito Aditia Darma; Tomi Kusmanto Gulo; Abrich H; Rijal Mahmuda Phona; Serdiani Munthe; Fauzi Aulia Akbar; Dativa Dionisa Barus
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6936

Abstract

Penanganan perkara yang melibatkan tokoh publik merupakan tantangan serius bagi aparat penegak hukum karena tingginya tekanan politik, sosial, dan opini publik yang berkembang melalui media massa dan media sosial. Kondisi ini berpotensi mengganggu objektivitas, netralitas, serta independensi dalam proses penegakan hukum apabila tidak diimbangi dengan integritas dan profesionalisme yang kuat. Penelitian ini bertujuan untuk menganalisis peran etika, netralitas, dan independensi dalam penanganan perkara tokoh publik serta dampak pelanggaran terhadap kepercayaan masyarakat. Metode yang digunakan adalah penelitian pustaka dengan menganalisis berbagai jurnal ilmiah dan sumber hukum yang relevan. Hasil penelitian menunjukkan bahwa pelanggaran etika dapat memicu korupsi peradilan, menurunkan kualitas putusan, serta merusak legitimasi institusi hukum. Selain itu, lemahnya netralitas dan independensi membuka peluang terjadinya intervensi politik dan konflik kepentingan dalam proses hukum. Oleh karena itu, penguatan kode etik, perlindungan terhadap independensi institusional, serta pembinaan profesionalisme aparat penegak hukum menjadi strategi utama dalam menjaga integritas sistem peradilan dan mempertahankan kepercayaan publik terhadap penegakan hukum.
Etika Profesi Hukum di Bawah Tekanan Kepentingan Politik dan Ekonomi Yusril Fahri; Dito Aditia Darma Nasution; Dhira Ahzara Permata; Rika Armayanti; Fazru Muwazir Siregar; Andreas Nainggolan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7146

Abstract

Penelitian ini mengkaji peran etika profesi hukum dalam konteks tekanan dari kepentingan politik dan ekonomi. Penelitian ini menyoroti dilema etika yang dihadapi oleh praktisi hukum, seperti pengacara dan hakim, yang sering kali harus menyeimbangkan antara menjaga keadilan dan merespons tuntutan eksternal. Pengaruh kekuatan politik dan ekonomi dapat mengancam integritas dan objektivitas profesional hukum, yang berpotensi menyebabkan konflik kepentingan dan pelanggaran etika. Makalah ini menekankan pentingnya mematuhi kode etik dan menjaga kemandirian profesional sebagai strategi untuk mengatasi tekanan tersebut. Pada akhirnya, makalah ini mengemukakan pentingnya landasan etika yang kuat dalam profesi hukum untuk memastikan kepercayaan publik dan keadilan dalam masyarakat.
The Effects of Budget Transparency, Human Resource Quality, and Information Technology on Village Financial Management in All Villages of Batang Serangan District Langkat Regency Agustin, Khairani; Nasution, Dito Aditia Darma; Rizkina, Miftha
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.533

Abstract

This study aims to examine the influence of budget transparency, human resource quality, and information technology on village financial management in Batang Serangan District Langkat Regency. This study is a causal associative research using a quantitative approach. The sample in this study consisted of 62 village officials from 7 villages in Batang Serangan District. The data collection technique used a questionnaire measured with a Likert scale. This study used multiple linear regression analysis techniques with the help of IBM SPSS Statistics Version 31 software. The research results indicate that partially, budget transparency has a positive and significant effect on village financial management (significance value 0.0150.05). Human resource quality partially has a positive and significant effect on village financial management (significance value 0.009 0.05). Similarly, information technology partially has a positive and significant effect on village financial management (significance value 0.007 0.05) and becomes the most influential variable with an Adjusted R Square of 0.792 or 79.2%. Simultaneously, budget transparency, the quality of human resources, and information technology have a positive and significant effect on village financial management (significance value ,0010.05).
The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange Dito Aditia Darma Nst; Najwa Rahmadini; Jessica Dwi Yolanda Pandiangan; Annisa Ramadhani; Iin Sri Ayu Sihotang
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1118

Abstract

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.
Analysis of Factors Causing Professional Ethics Violations among Civil Servants (ASN): A Systematic Literature Review (SLR) Approach Nst, Dito Aditia Darma; Renaldi Panjaitan; Dinar Rizki; Muhammad Arifin Harahap; Mahza Sitorus; Ika Agustina Siahaan; Khairunnisa
Journal of Scientific Insights Vol. 3 No. 1 (2026): February
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v3i1.669

Abstract

This study aims to analyze the factors causing professional ethics violations among Civil Servants (ASN) through a Systematic Literature Review (SLR) approach. A total of 27 articles published between 2020 and 2025 were reviewed from Google Scholar, Scopus, DOAJ, and Sinta databases. The thematic synthesis revealed four main factors contributing to ethical violations: weak individual moral awareness, permissive organizational culture, weak supervision systems, and socio-political pressures. This analysis integrates the Theory of Planned Behavior, Virtue Ethics, and Agency Theory to explain the roots of unethical behavior among civil servants from both individual and structural perspectives. Theoretically, this study maps the dynamics of ethical behavior among civil servants, while practically offering recommendations for strengthening ethical leadership, integrity training, and value-based internal control systems. The findings emphasize the importance of professional ethics as the foundation of an integrity-driven and accountable public bureaucracy.
Analysis of Factors Affecting Public Sector Audit Quality in Indonesia Nst, Dito Aditia Darma; Dinar Rizki; Khairunisa; Mahza; Ika Agustina Siahaa
Journal of Scientific Insights Vol. 3 No. 1 (2026): February
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v3i1.670

Abstract

Public sector auditing plays a crucial role in ensuring accountability and transparency in the management of state finances. However, the quality of audits across government institutions remains uneven and is influenced by auditor competence, independence, understanding of audit standards, and the effectiveness of internal supervision. This study aims to identify issues in public sector auditing and analyze the factors affecting audit quality. The method employed is a literature review of relevant studies and regulations. The findings indicate that auditor competence and independence are the most decisive factors in improving the quality of public sector audits.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Agustin, Khairani Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Rizkina, Miftha Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Whildan witjaksana Wiwik Handayani Yani, Isbet Yerisma Welly Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat