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Auditors' Perception on Ethical Responsibility in Auditing: A Qualitative Study Wijaya, Ari; Suryani, Bella; Pratama, Cindy; Permadi, Dito; Putri, Eka
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.360

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.
Implementation of Green Supply Chain Management Toward Utilization of Palm Oil Waste Suryani, Bella; Zaqy, Sandi Yudha Barri
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Green Supply Chain Management is a supply chain business model that involves an economic and sustainablebusiness practice through environmental-friendly plants. This model is seen to improve the performance of an industry byreducing environmental risks and impacts, efficiency of ecology. Palm oil industry is considered as a big business but hasgenerated a large volume of waste. This research was aimed to discover how to become more sustainable in managing andutilizing the palm oil industry waste. This research used a literature review method and the data is sourced from secondarydata. This research found that the waste of the palm oil industry can promote waste management and convert from an evilto a necessity to maintaining the environment and sustainable economic development.
PERAN PENDIDIKAN AGAMA ISLAM DALAM MENCEGAH PERUNDUNGAN (BULLYING) DI LINGKUNGAN SMP NEGERI 5 KOTA BENGKULU Natalia, Desti Fitriani; Putra, Edon Sholeh; Melati, Rima; Zakirah, Fadilah Nur; Suryani, Bella
Jurnal Pendidikan dan Profesi Keguruan Vol 4, No 2 (2025): Jurnal Pendidikan dan Profesi Keguruan
Publisher : Fakultas Teknik Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/progresif.v4i2.72398

Abstract

Perundungan (bullying) merupakan salah satu permasalahan sosial yang berdampak serius terhadap perkembangan psikologis dan sosial peserta didik. Penelitian ini bertujuan untuk menganalisis peran pendidikan agama Islam dalam mencegah perundungan di lingkungan SMP Negeri 5 Kota Bengkulu. Pendekatan yang digunakan adalah pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data meliputi observasi, wawancara mendalam, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pendidikan agama Islam berperan penting dalam menanamkan nilai-nilai moral seperti kasih sayang, toleransi, empati, dan tanggung jawab sosial kepada siswa. Nilai-nilai tersebut terbukti mampu mengurangi perilaku perundungan di sekolah. Selain itu, keterlibatan guru, orang tua, dan lingkungan sekolah dalam memperkuat pendidikan karakter berbasis agama juga menjadi faktor pendukung dalam menciptakan atmosfer belajar yang aman dan harmonis. Penelitian ini menyimpulkan bahwa pendidikan agama Islam tidak hanya berperan sebagai pengajaran ibadah, tetapi juga sebagai fondasi penting dalam membangun karakter siswa yang berakhlak mulia dan menjunjung tinggi nilai kemanusiaan.
Perencanaan Jadwal Distribusi Produk Radio Ke Wilayah Eropa dengan Metode Distribution Requirement Planning (DRP) di PT. X Suryani, Bella; Mazwan, Mazwan; Zaqy, Sandi Yudha Barri
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 4 (2025): October
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i4.51433

Abstract

This study aims to analyze the distribution schedule planning of radio products to the European region using the Distribution Requirement Planning (DRP) method at PT. X. The main problem faced by the company is the high distribution costs due to the suboptimal delivery schedule. The study was conducted from February to May 2025 using a quantitative descriptive approach with primary data in the form of observations and interviews and secondary data including product demand, inventory, lead time, and logistics costs. The results of the analysis show that the DRP method is able to produce a more efficient distribution schedule with a total cost of Rp14,236,002, compared to the previous method of Rp29,764,423, or a savings of 52%. Thus, the implementation of DRP is proven to increase cost efficiency, optimize container capacity, and support the smoothness of the company's international distribution.
Auditors' Perception on Ethical Responsibility in Auditing: A Qualitative Study Wijaya, Ari; Suryani, Bella; Pratama, Cindy; Permadi, Dito; Putri, Eka
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.360

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.