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All Journal JEB17 : Jurnal Ekonomi dan Bisnis SINERGI: Jurnal Ilmiah Ilmu Manajemen Management and Economics Journal (MEC-J) Media Mahardhika Procuratio : Jurnal Ilmiah Manajemen Studi Kasus Inovasi Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Community Service ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Bussman Journal : Indonesian Journal of Business and Management Journal of Office Administration : Education and Practice Jurnal Ekobismen Media Bina Ilmiah Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Dinamika Bisnis KENDALI: Economics and Social Humanities West Science Business and Management Jurnal Pengabdian Masyarakat Jurnal Medika: Medika Jurnal Cendekia Ilmiah
Hakim, Adi Lukman
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Budaya Kerja Toxic dan Diskriminasi: Etika SDM yang Gagal Menciptakan Lingkungan Kerja yang Adil Fasihah, Firyal; Safitri, Yulistia Natasya; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132790

Abstract

ABSTRACT Negative work culture and discrimination are two interrelated issues that have a significant impact on employee mental health and performance. This paper aims to explore how a lack of ethics in human resource management contributes to the rise of an unhealthy work culture, and how policies and moral norms can be used as solutions to create a just and humane work environment. This research use qualitative methods with literature analysis from various national and international publications. The result show that the ineffective application of the principles of fairness, openness, and respect for individual dignity can lead to discrimination and injustice within organizations, the sustainable application of ethics in human resource management, which includes anti-discrimination policies, empathy training, and open communication, has been proven to reduce detrimental work cultures and improve employee well-being. Therefore, strengthening human resource ethics is a strategic approach to building sustainable and socially just organizations
TINJAUAN SISTEMATIS TENTANG PENERAPAN PRINSIP ETIKA BISNIS PADA UMKM DI DIGITALISASI Rokhmawati, Miftahqul Mauliddia; Ramadhan, Ach Fariz Surya; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132791

Abstract

This research aims to understand the implementation of business ethics in MSMEs in the era of globalization. Micro, Small, and Medium Enterprises (MSMEs) play an important role in every country, including Indonesia, as they drive the economy and contribute to national development in this era of globalization. Based on the research results, many business actors still lack the implementation of business ethics such as honesty, fairness, and responsibility when selling products directly. This study identifies "How Business Ethics Are Implemented in the Digitalization Era." With increasingly advanced technology, business actors should be able to adapt, as technology is one of the methods that can support the development of a business. This can be realized in the form of promotion and sales through social media, as it will be more effective in increasing consumer attraction, and consumers have ample time to learn about products anytime and anywhere. Using a literature approach and secondary data analysis from national reports, this study found that the implementation of ethical principles such as transparency, honesty, and social responsibility positively impacts reputation and consumer loyalty, which ultimately enhances sales performance. The results of this study are expected to serve as a strategic reference for MSME actors in developing sustainable and ethical digital businesses.Keywords: Digitalization, Business Ethics, and SMEs
Gangguan Digital dan Evolusi Budaya Organisasi: Menguraikan Dinamika Teknologi Kerja Jarak Jauh Ismail, Junita Sari; Dermawati, Rubah Indah; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132797

Abstract

Organizational culture change has become a critical issue in the digital disruption era, which demands rapid adaptation to new technologies and virtual work patterns. This article reviews literature on how digital transformation drives cultural evolution by integrating two theoretical frameworks: Kotter’s eight-step model (1996) and complexity theory (Stacey, 2000). The hybrid model combines strategic direction (top-down) with adaptive emergence (bottom-up), aligned with Indonesia’s collectivist cultural context. Using a systematic literature review and thematic synthesis of 25 relevant articles, findings reveal that digital-era cultural change is non-linear and emerges through intertwined technological and social interactions. The proposed hybrid model provides a contextualized framework for managing sustainable organizational culture change. Keywords: organizational culture, digital disruption, complexity theory, Kotter model, organizational change
ANALISIS KONTRIBUSI ETIKA BISNIS DALAM MENCEGAH PRAKTIK KECURANGAN PADA FUNGSI KEUANGAN Alfina, Rina Nur; Himmah, Chusnun Niswah Tamamul; Hakim, Adi Lukman
Procuratio : Jurnal Ilmiah Manajemen Vol. 13 No. 4 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i4.5584

Abstract

This study aims to analyze the contribution of business ethics in preventing fraudulent practices in the financial function through a Systematic Literature Review (SLR) approach. The study reviewed twenty scientific articles published between 2020 and 2025 and searched through Google Scholar as the main database. Selection was carried out using inclusion criteria in the form of scientific articles in Indonesian or English, focusing on business ethics, financial functions, as well as journal articles, while non-article publications, irrelevant articles, or articles published outside the specified time frame were axcluded. Twenty articles passed the PRISMA screening stage and wewe evaluated using methodological quality assessment. The results of the analysis show that business ethics function as a foundation of values and a system of social control. They have the ability to direct organizational policies and individual behavior towards honesty, integrity, and accountability. It has been proven that moral principles such as loyalty, professionalism, transparency, and ethical leadership can help reduce the possibility of errors in financial reporting. However, implementation still faces challenges, particularly poor ethical culture, inconsistent leadership, and lack of protection for whistleblowers. Several studies also emphasize the importance of improving Good Corporate Governance (GCG), ethics training, sustainability, and the use of forensic audit technology as successful methods for improving the application of business ethics. The novelty of this research lies in its comprehensive mapping of the relationship between business ethics, internal control systems, and GCG in the context of financial fraud prevention, as well as the identification of gaps in the implementation of ethics that have rarely been discussed in previous studies. Overall, the study suggests that business ethics can serve as a moral standard and a means of prevention to maintain the credibility and reliability of a company's financial system. Penelitian ini bertujuan untuk menganalisis kontribusi etika bisnis dalam mencegah praktik kecurangan pada fungsi keuangan melalui pendekatan Systematic Literature Review (SLR). Kajian dilakukan terhadap dua puluh artikel ilmiah yang terbit antara tahun 2020 hingga 2025 dan ditelusuri melalui Google Scholar sebagai basis data utama, seleksi dilakukan menggunakan kriteria inklusi berupa artikel ilmiah berbahasa Indonesia atau inggris, fokus pada etika bisnis, kecurangan keuangan, dan fungsi keuangan, serta berbentuk artikel jurnal, sementara publikasi non-artikel, tidak relevan, atau terbit di luar rentang tahun dikeluarkan. Dua puluh artikel memenuhi tahap penyaringan PRISMA dan dievaluasi menggunakan penilaian kualitas metodologi. Hasil analisis menunjukan bahwa etika bisnis bekerja seperti landasan nilai dan sistem pengendalian sosial. Mereka memiliki kemampuan untuk mengarahkan kebijakan organisasi dan perilaku individu ke arah kejujuran, integritas, dan akuntabilitas. Terbukti bahwa prinsip moral seperti loyalitas, profesionalisme, transparansi, dan kepemimpinan etis dapat membantu mengurangi kemungkinan kesalahan dalam laporan keuangan. Namun, implementasi masih menghadapi tantangan, terutama budaya etika yang buruk, inkonsistensi kepemimpinan, dan kurangnya perlindungan bagi pelapor pelanggaran. Beberapa penelitian juga menekankan betapa pentingnya meningkatkan Good Corporate Governance (GCG), pelatihan etika, berkelanjutan, dan penggunaan teknologi audit forensic sebagai metode yang berhasil untuk meningkatkan penerapan etika bisnis. Kebaruan penelitian ini terletak pada pemetaan komperehensif hubungan etika bisnis, sistem pengendalian internal, dan GCG secara terpadu dalam konteks pencegahan fraud keuangan, serta identifikasi kesenjangan implementasi etika yang jarang dibahas pada studi-studi sebelumnya. Secara keseluruhan, penelitian mengatakan etika bisnis dapat berfungsi sebagai standar moral dan cara pencegahan untuk menjaga kredibilitas dan keandalan sistem keuangan perusahaan.
Co-Authors Abdul Ghofur Adzani, Masita Agustine, Yohana Ayu Aini Nurul Alfina, Rina Nur Andan Sari, Rateh Aprilia, Ade Sabrina Ayu Astuti, Suryani Yuli Bait, Jennifer Farihatul Basyah, Muh Ali Basyah, Muhammad Ali Berliana, Tri Gita Darojat, Ilma Dede Sri Rahayu Dermawati, Rubah Indah Dheo Rimbano Doeri, M. Dovan Yulian Agasta B. Elisa, Siti Nur Faaikoh, Aisy Fais Wahidatul Arifatin Faizah , Erna Nur Faizah, Erna Nur Fajri, Mega Barokatul Farihatul Bait, Jennifer Farisa, Sofi Alya Fasihah, Firyal Febrianti, Devi Firmansyah, Arya Zaky Haris, Farid Nur Hasan, Fahrur Rizal Himmah, Chusnun Niswah Tamamul Indriana, Silvia Dwi Ira Megasyara Ismail, Junita Sari Judijanto, Loso Kirani, Septya Ninda Maknuna, Yuni Furoida Maura, Ikrana Shafa Miswaty, Titik Ceriyani Moch Herdin Batistuta Akbar Muttaqin, Ganda Puji Adzhar Nafiz Annas Nensytazamalik, Agies Perimiari Nujulah, Firdausi Nurna Dewi, Nuning Octavianunisa, Widuri Ramadhan, Ach Fariz Surya Risca, Rindi Rizky Wahyudha Rosiawan Rokhmawati, Miftahqul Mauliddia Rosiawan, Rizky Wahyudha Rosid, Muhammad Abdul Rudi Wibowo Rudi Wibowo Safitri, Yulistia Natasya Siregar , Azijah Tussolihah Sono, Mohammad Gifari Suyitno Suyitno Syaiful, Rizal Fahmi Ulwiyyah, Avivatul Fitri Ulya, Yusrotul Utama , Andi Putra Utama, Andi Putra Widati, Meiliya Wihandaru, Wihandaru Wulandjani , Harimurti