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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Share: Jurnal Ekonomi dan Keuangan Islam Journal of Mathematics Instruction, Social Research and Opinion Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Syaiful Ali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Self-Concept as a Determinant of Ethical Behavior in Organizational Professional Practice Yanti, Intan Ratna Sari; Ali, Syaiful
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1259

Abstract

The development of modern organizations requires individuals not only to possess professional competence but also to demonstrate ethical behavior in carrying out their professional responsibilities. However, many organizations still face challenges related to inconsistent ethical behavior among professionals, indicating a gap between ethical standards and actual practice; therefore, this study aims to examine the role of self-concept as a determinant of ethical behavior in professional settings. Ethical behavior in organizations is influenced not only by external regulations such as professional codes of conduct but also by internal psychological factors within individuals. One of the most important internal factors is self-concept, which reflects how individuals perceive and understand themselves in relation to their roles and responsibilities in the workplace. This research employs a qualitative approach, using in-depth interviews and documentation to obtain comprehensive insights into individual perceptions and experiences of ethical behavior in professional settings. Purposive sampling is used, and the data are analyzed through thematic analysis. The results indicate that individuals with a clear and positive self-concept tend to demonstrate stronger moral awareness, greater responsibility, and more consistent ethical decision-making, with key themes including self-awareness, moral responsibility, ethical consistency, and organizational support. Furthermore, organizational culture and ethical leadership reinforce the development of self-concept that supports ethical behavior. This study provides empirical insight into the psychological basis of ethical behavior and offers practical implications for strengthening organizational integrity.
Evaluasi Peran Pemberian Konsultansi Inspektorat Daerah: Studi Kasus Pada Kabupaten Padang Lawas Utara Herubawa, Dio Agung; Ali, Syaiful
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.04 KB) | DOI: 10.20961/jab.v19i1.293

Abstract

Government Regulation Number 60 of 2008 concerning the Government's Internal Control System has implications for the implementation of the role of the regional inspectorate as the Government Internal Supervisory Apparatus (APIP). The role of the APIP, which previously was only a giver of assurance, then increased its role in terms of providing consultancy. This study aims to evaluate the new role and identify the factors that become obstacles in its implementation. The study was conducted from March to April 2018 and involved nine participants from six agencies in North Padang Lawas District, North Sumatera. Evaluation of the role of providing optimal consultancy must be able to fulfill four assessment criteria following the Internal Audit Capability Model (IACM) method. Of the four assessment criteria, the North Padang Lawas Inspectorate District only meets one of the criteria so that the role of the consultancy provider is not optimal. The results of the study also revealed factors that were an obstacle for the North Padang Lawas Inspectorate in implementing the role of consultants. These factors are the lack of the number of auditor personnel, limited HR competence, communication between the inspectorate and the object of examination that is less effective, inadequate facilities and infrastructure, and customs that are still strong.  Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Internal Pemerintah berimplikasi terhadap pelaksanaan peran inspektorat daerah sebagai Aparat Pengawas Internal Pemerintah (APIP). Peran APIP yang sebelumnya hanya pemberi keyakinan saja, kemudian bertambah peran dalam hal pemberian konsultansi. Studi ini bertujuan untuk mengevaluasi peran baru tersebut dan mengidentifikasi faktor-faktor yang menjadi kendala dalam pelaksanaanya. Studi ini dilakukan pada bulan Maret hingga April tahun 2018 dan melibatkan sembilan partisipan dari enam instansi di Kabupaten Padang Lawas Utara, Sumatera Utara. Evaluasi terhadap peran pemberian konsultansi yang optimal harus dapat memenuhi empat kriteria penilaian sesuai dengan metode Internal Audit Capability Model (IACM). Dari empat kriteria penilaian tersebut, Inspektorat Kabupaten Padang Lawas Utara hanya memenuhi satu kriteria yang ada sehingga peran pemberi konsultansi yang dilakukan belum optimal. Hasil penelitian juga mengungkapkan faktor-faktor yang menjadi kendala bagi Inspektorat Padang Lawas Utara dalam pelaksanaan peran pemberi konsultansi. Faktor-faktor tersebut adalah kurangnya jumlah personel auditor, kompetensi SDM yang terbatas, komunikasi antara inspektorat dengan objek pemeriksaan yang kurang efektif, sarana dan prasarana yang belum memadai, dan adat istiadat yang masih kuat.
Co-Authors Azmi, Achmad Faizal Dhiona Ayu Nani Dina Natasari FADILAH - Faiz Zamzami Herubawa, Dio Agung Izza Ashsifa Jogiyanto Hartono Khusna, Zayyinatul Mutiara Sakina Nur Restu Amalia Salam Putratama, Surya Handika Renta, Muhammad Prans Panca Sakina, Mutiara Santos Marianus SIGIT WIJANARKO Surya Handika Putratama Yanti, Intan Ratna Sari Zayyinatul Khusna