<![CDATA[Artificial intelligence (AI) is an essential component of higher education's digital revolution. But its application unlocks a chain of ethics issues that must be resolved in an organized manner. This study uses mapping between United Nations Educational, Scientific, and Cultural Organization (UNESCO) and Organisation for Economic Co-operation and Development (OECD) guidelines and illustrates whether both guidelines can actually be implemented by Indonesian universities. In this study, a literature review and analysis of the content of the AI policy framework at the international level were conducted which were then applied to understand the operating environment in higher education. The findings in this study emphasize eight contextually meaningful ethical norms such as fairness, transparency, accountability, data protection, sustainability, inclusion, AI literacy, and ethical governance. Each of these values is combined with real-world practices such as algorithmic audits, multidisciplinary coordination, regulations for data encryption, and the formation of an AI ethics committee. In addition, this study produces a strategic narrative that can serve as a guide for universities in Indonesia when developing AI systems. The contribution of this study is the creation of a framework that can be applied to provide information to stakeholders on how to align AI-based applications with international standards while remaining oriented towards local values and laws in Indonesia.]]>
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