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PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Vero, M. Adnan; Miharja, Kasmanto; Rizqi, M. Awwallu; Ramadhan, Fikri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2074

Abstract

The research aims to analyze the role of audit in corporate governance of PT Industri Jamu and Farmasi Sido Muncul Tbk by using observation methods and related literature study methods. The results of the research above state that internal and external audits provide accountability reports and verify that financial reports are in accordance with generally accepted accounting principles and international financial reporting standards to ensure that financial reports provide a fair and correct picture of the company's financial condition.Keywords: Audit; Internal Audit; External Audit; Corporate Governance
PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Vero, M. Adnan; Miharja, Kasmanto; Rizqi, M. Awwallu; Ramadhan, Fikri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2156

Abstract

The research aims to analyze the role of audit in corporate governance of PT Industri Jamu and Farmasi Sido Muncul Tbk by using observation methods and related literature study methods. The results of the research above state that internal and external audits provide accountability reports and verify that financial reports are in accordance with generally accepted accounting principles and international financial reporting standards to ensure that financial reports provide a fair and correct picture of the company's financial condition.Keywords: Audit; Internal Audit; External Audit; Corporate Governance
The Role of Communication Ethics in Addressing Social Differences and Relational Challenges in the Digital Era Pratama, Andiga; Rahmayani, Kiki; Abduh Isma, Muhammad; Ramadhan, Fikri; Raziq, Ahmad Habbib
OPINI: Journal of Communication and Social Science Vol. 2 No. 1 (2025): OPINI: Journal of Communication and Social Science
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/ppzw0q07

Abstract

This study explores how ethical principles—such as honesty, empathy, responsibility, and dialogic respect—can address the growing challenges of online polarization, interpersonal conflict, and cultural fragmentation. Employing a qualitative literature review approach, this paper synthesizes insights from interdisciplinary sources spanning communication studies, media ethics, sociology, and digital literacy. The findings reveal that ethical communication is not only a theoretical construct but a practical necessity in digital ecosystems marked by anonymity, algorithmic bias, and declining civility. In particular, ethical frameworks rooted in dialogic theory and communicative action offer valuable strategies for navigating social differences and mitigating hostility. While challenges such as reduced empathy, shallow engagement, and institutional gaps persist, emerging opportunities exist through ethical platform design, digital education, and professional ethical leadership. Communication ethics, when embedded into policy, pedagogy, and everyday discourse, can transform online interaction into a space for inclusion, recognition, and relational healing. This study concludes that fostering ethically literate digital citizens is fundamental to achieving democratic engagement and sustainable peace in a digitally connected world. Communication must move beyond information transmission to become a vehicle for dignity, coexistence, and shared responsibility.