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The Importance of the Code of Ethics in Preventing Fraud for the Professional Accountant Andri Goklas; Arifin Hasudungan Manurung
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.244

Abstract

The development of accounting science which aims to present company financial information can turn out to be fraudulent. Cases of corporate financial scandals, such as KAP Andersen and Enron and KPMG-Siddharta & Harsono, manipulated by accountants can cause losses to much parties Research with literature study is research that uses sources and data collection methods by taking data in the library, then reading, taking notes, and processing research materials. For this reason, the code of ethics in the accounting profession is important. This study discusses the importance of a code of ethics in preventing fraud in the accounting profession with a literature study approach. The results show that the code of ethics is important because it can embed professional values and ideals and increase public trust.
The Study of Human Resources Management Practice on Corporate Social Responsibility Arifin Hasudungan Manurung; Setyo Riyanto; Hisar Pangaribuan; E. Nurzaman AR; Denok Sunarsi
Jurnal Ilmiah Ilmu Administrasi Publik Vol 11, No 1 (2021)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v11i1.21849

Abstract

The topic of corporate social responsibility and human resource strategy has developed together in the study as well in practice in a business environment. Both have become very powerful tools within the company to achieve sustainable growth for the company. Corporate social responsibility deals with labor-related issues, such as human rights, labor practices, health care, and the environment, and others, while implementing a good human resource strategy will support the practice of corporate social responsibility to be more effective, meaning that there is a mutual relationship among them. Companies that implement corporate social responsibility properly will pay attention to efforts to work legality at the company and improve company performance and more adequate business sustainability. This research has shown that adequate human resources management practice would significantly increase the company's corporate social responsibility.