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All Journal Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan
mujairimi, mujairimi
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Etika Bisnis Dan Profesi Akuntansi Di Indonesia: Studi Literatur Antara Fakta Atau Harapan Mujairimi, Mujairimi; Safriliana, Retna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1720

Abstract

Penelitian ini bertujuan untuk mengetahui etika bisnis dan profesi akuntan di Indonesia, antara fakta atau harapan. Metodelogi penelitian menggunakan metode kualitaif dengan pendekatan studi literature. Sumber data yang peneliti ambil bersumber dari jurnal ilmiah yang telah dipublikasikan. Hasil penelitian menunjukkan bahwa terjadi pelanggaran etika pada akuntan di Indonesia. Hal ini menjadi fakta bahwa etika tidak diterapakan dengan baik, dan etika hanya menjadi harapan untuk diterapkan dalam dunia bisnis. Ada empat  konsep  etika  profesi akuntansi yang dilanggar yaitu, objektivitas, integritas, kehati-hatian dan  perilaku profesional, dan kompetensi kode etik. Disamping itu, terjadi pelanggaran prinsip-prinsip etika bisnis seperti kejujuran, transparansi, dan tanggung jawab sosial, serta bertentangan dengan kode etik profesi akuntan yang mencakup integritas, objektivitas, kehati-hatian profesional, dan perilaku professional. Baik perusahaan maupun profesi akuntan merupakan satu kesatuan yang tak terpisahkan, sehingga pelanggaran dapat terjadi diantara keduanya.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
Co-Authors Abd. Syakur Bella Ayu, Roro Prihat Assih Retna Safriliana