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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Pustaka Indonesia
Rizal Bakti
Universitas Global Jakarta
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Mapping Intercultural Dialogue Networks In Multicultural Schools: A Social Network Analysis Of Teachers, Students, And Community Actors Agustina Tri Wijayanti; Taryatman Taryatman; Zaenal Abidin; Husni Thamrin; Rizal Bakti
JPI: Jurnal Pustaka Indonesia Vol. 6 No. 2 (2026): May-August (In Press)
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpi.v6i2.2122

Abstract

Intercultural dialogue in multicultural schools is sustained by relational ties among teachers, students, school leaders, and community actors, yet its structural configuration remains insufficiently mapped in Indonesian school contexts. This study addresses this gap by applying a hybrid Systematic Literature Review and Social Network Analysis (SLR-SNA) approach to identify central actors, brokers, communities, and structural vulnerabilities in intercultural dialogue networks. Literature was retrieved from Scopus and Google Scholar using database-specific search strings on intercultural dialogue, multicultural schooling, school actors, and network relations. Following PRISMA-compliant screening of publications from 2020 to 2025, 32 articles were retained. Actor-programme relationships were extracted through a predefined codebook and transformed into a two-mode matrix comprising 55 nodes and 161 undirected, unweighted edges. The network was analysed in Gephi 0.10.1 using degree, betweenness, closeness, bridging coefficient, and Louvain modularity. Results: Four communities emerged: Teacher Actors (C0), Student Actors (C1), Community Actors (C2), and School Leadership (C3). School Leadership occupied the most dominant brokerage position, with the School Principal recording the highest degree (17) and betweenness centrality (102.40). Student actors showed the strongest intercommunity connectivity, whereas community actors had high bridging coefficients but low integration, indicating unrealised bridging potential. The network density was 0.109 and modularity reached Q = 0.524, indicating a sparse and fragmented dialogue ecosystem. These findings reveal a leadership-dominated, student-intermediated, and community-marginalised network architecture. Strengthening intercultural dialogue therefore requires institutionalising community participation, distributing student bridging roles, and reducing excessive dependence on school leadership.
Co-Authors Agustina Tri Wijayanti Annisa Annisa Heirunissa Heirunissa Husni Thamrin Rio Eldianson Taryatman Taryatman Wahjuny Djamaa ZAENAL ABIDIN