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<![CDATA[ANALISIS FAKTOR YANG BERPENGARUH DALAM PENINGKATAN KEBERHASILAN USAHA MIKRO KECIL MENENGAH (UMKM) ]]>
<![CDATA[Putri Mauladin]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i1.5839
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji dampak kompetensi sumber daya manusia (SDM) serta penggunaan informasi akuntansi terhadap keberhasilan usaha melalui pengelolaan keuangan sebagai variabel intervening. Populasi yang difokuskan penelitian ini adalah Usaha Mikro, Kecil dan Menengah (UMKM) yang tersebar di lima daerah yaitu: Kota Cimahi, Kabupaten Bandung Barat, Kota Bandung, Kabupaten Bandung dan Kabupaten Sumedang. Sampel dalam penelitian ini yaitu UMKM di wilayah Bandung Raya. Metode analisis data menggunakan uji analisis jalur. Temuan dari penelitian ini yaitu kompetensi SDM dan penggunaan informasi akuntansi secara simultan mempunyai pengaruh positif terhadap keberhasilan usaha melalui pengelolaan keuangan sebagai variabel intervening. Dalam hal ini, diharapkan agar pelaku UMKM meningkatkan kompetensi, penggunaan informasi akuntansi dan pengelolaan keuangan dengan tujuan mencapai keberhasilan usaha. Hal ini penting agar UMKM mampu terus berkembang dalam rangka membangun perekonomian nasional.ABSTRACTThis study aims to examine the impact of human resource competence (HR) and the use of accounting information on business success through financial management as an intervening variable. The population that this research focuses on is Micro, Small and Medium Enterprises (MSMEs) spread across five regions, namely: Cimahi City, West Bandung Regency, Bandung City, Bandung Regency and Sumedang Regency. The sample in this study is MSMEs in the Greater Bandung area. Methods of data analysis using path analysis test. The findings from this study are that HR competence and the use of accounting information simultaneously have a positive influence on business success through financial management as an intervening variable. In this case, it is hoped that MSME actors will improve competence, use of accounting information and financial management with the aim of achieving business success. This is important so that MSMEs are able to continue to develop in order to build the national economy.]]>
<![CDATA[CAN THE REPUTATION OF PUBLIC ACCOUNTANTS MODERATE AUDIT DELAY? ]]>
<![CDATA[Enung Nurhayati]]>;
<![CDATA[Amir Hamzah]]>;
<![CDATA[Vikka Nurmunasyaroh]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i1.6754
<![CDATA[ABSTRACTThe aim of this study is to investigate and analyze empirical facts related to the factors that influence audit delay, with KAP’s reputation serving as a moderating variable. The research methods employed in this study were descriptive and affirmative, with the population consisting of 245 financial statements from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. A sample of 31 businesses was selected, and logistic regression was used for analysis. The findings of this study indicate that KAP’s reputation has both positive and negative effects on audit delay. This suggests that audit delay profitability can be moderated by KAP’s reputation. Additionally, the study revealed that dissolvability affects review delay, Organization size affects review deferral, and Benefit significantly affects review delay. KAP’s reputation can moderate the effect of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP’s reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. It is crucial to maintain a good reputation to mitigate the negative impact of audit delay that can help build trust with clients and increase the demand for their services.ABSTRAKThis study aims to analyze empirical facts related to the factors that influence audit delay, with KAP's reputation as a moderating variable. The research method used is descriptive and affirmative, with a population consisting of 245 financial reports from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. The selected sample is 31 companies. The analytical method uses logistic regression. The results of this study indicate that profitability, solvency, firm size have an effect on audit delay. In addition, KAP's reputation can moderate the influence of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. This shows that it is important to maintain a good KAP reputation to reduce the negative impact of delayed audits which can help build trust with clients and so on, increase the demand for their services.]]>
<![CDATA[SUSTAINABILITY ACCOUNTING DALAM BENTUK MODEL BIAYA DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN ]]>
<![CDATA[Haqi Fadillah]]>;
<![CDATA[Mutiara Puspa Widyowati]]>;
<![CDATA[Yan Noviar Nasution]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
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DOI: 10.34204/jiafe.v9i1.7240
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menghasilkan sebuah model perhitungan biaya dan pengungkapan akuntansi lingkungan di PT Sarinda Karya Nugraha. Penelitian ini merupakan penelitian kualitatif dengan merancang sebuah model biaya dan pengungkapan akuntansi lingkungan. Model yang dihasilkan berupa teknik analisis untuk mengidentifikasi dampak lingkungan yang kemudian dijabarkan dalam beberapa poin biaya dari model Hansen dan Mowen dipadukan dengan model Fekrat untuk pengungkapan akuntansi lingkungan dan dikombinasikan dengan peraturan lingkungan yang ada di Indonesia. Dari penyusunan model biaya dan pengungkapan akuntansi lingkungan, terlihat bahwa perusahaan belum menganggarkan biaya kegagalan eksternal. Dari penyusunan model tersebut, tentunya ini memberi kontribusi bagi perusahaan untuk untuk menilai keberlanjutan usaha dalam mengatasi dampak lingkungan, sebagai alat pengambilan keputusan manajemen secara strategis, serta untuk menjaga dan meningkatkan nama baik atau reputasi perusahaan.ABSTRACTThis study aims to produce a cost calculation model and environmental accounting disclosures at PT Sarinda Karya Nugraha. This research is qualitative research by designing a cost model and environmental accounting disclosures. The resulting model is an analytical technique to identify environmental impacts which is then translated into several cost points from the Hansen and Mowen model combined with the Fekrat model for environmental accounting disclosures and combined with existing environmental regulations in Indonesia. From the preparation of the cost model and environmental accounting disclosures, it appears that the company has not budgeted for external failure costs. The preparation of this model, of course contributes to the company to assess business sustainability in overcoming environmental impacts, as a strategic management decision-making tool, as well as to maintain and enhance the good name or reputation of the company]]>
<![CDATA[HUBUNGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE, GREEN PRODUCT INNOVATION, ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE ]]>
<![CDATA[Felicia Zaneta]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Ranti Nugraheni]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
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DOI: 10.34204/jiafe.v9i1.6134
<![CDATA[ABSTRAKStudi ini bertujuan untuk menguji secara empiris hubungan Environmental, Social, and Governance (ESG) Disclsoure, Green Product Innovation, Environemntal Management Accounting terhadap Firm Value. Populasi dalam studi ini merupakan perusahaan sektor manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang dipilih yaitu perusahaan sektor manufaktur dan pertambangan yang secara berturut-turut menerbitkan sustainability report dan mengadopsi GRI Index Standards selama tahun penelitian. Metode penelitian kuantitatif dipakai dalam penelitian ini dengan menggunakan Analisis Regresi Berganda melalui aplikasi IBM SPSS Statistics 25. Diperoleh hasil studi bahwa environmental disclosure dan social disclosure tidak berpengaruh signifikan negatif terhadap firm value. Sedangkan, green product innovation dan environmental management accounting berpengaruh signifikan positif terhadap firm value. Implikasi dari studi ini yaitu diharapkan bagi perusahaan dan regulator bahwa penerapan inovasi hijau terhadap sebuah produk mampu meningkatkan efisiensi biaya. Selanjutnya, ESG dan environmental management accounting mampu menjadi sinyal yang baik untuk investor.ABSTRACTThis study aims to empirically examine the relationship between Environmental, Social, and Governance (ESG) Disclosure, Green Product Innovation, and Environmental Management Accounting on Firm Value. The population in this study is the manufacturing and mining sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The samples are the manufacturing and mining sector companies that successively publish sustainability reports and adopt the GRI Index Standards during the research year. The quantitative research method is used in this study using Multiple Regression Analysis with IBM SPSS Statistics 25. The results of the study show that environmental disclosure and social disclosure do not have a significant negative effect on firm value. Meanwhile, green product innovation and environmental management accounting have a significant positive effect on firm value. The implication showed to corporate and regulators for the application of green innovation to some products is able to improve cost efficiency. Furthermore, ESG and environmental management accounting can be a good signal for investors.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL STATEMENTS ]]>
<![CDATA[Aulia Hafiida Ade Yolandra]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
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DOI: 10.34204/jiafe.v9i1.6683
<![CDATA[ABSTRACTThis study aims to analyze the effect of managerial ownership and financial distress on the integrity of financial statements. The data used is secondary data from the financial reports of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2021 of 80 companies with 37 samples. The results of the study show that managerial ownership has no effect on the integrity of financial statements. Conversely, financial distress has a negative and significant effect on the integrity of financial reports. Managerial ownership that is too high can also create conflicts of interest and reduce the transparency of financial reports. Therefore, companies need to regulate the level of managerial ownership in a balanced way to maintain the integrity of financial reports.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2021 sebanyak 80 perusahaan dengan 37 sampel. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan. Sebaliknya, financial distress memiliki pengaruh negatif dan signifikan terhadap integritas laporan keuangan. Kepemilikan manajerial yang terlalu tinggi juga dapat menyebabkan konflik kepentingan dan menurunkan transparansi laporan keuangan. Oleh karena itu, perusahaan perlu mengatur tingkat kepemilikan manajerial secara seimbang untuk menjaga integritas laporan keuangan.]]>
<![CDATA[DETERMINAN PEMILIHAN KARIR MAHASISWA AKUNTANSI DI BIDANG PERPAJAKAN ]]>
<![CDATA[Yefni Yefni]]>;
<![CDATA[Meliza Putriyanti Zifi]]>;
<![CDATA[Oscar Yenas]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i1.6750
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji determinan pemilihan karir mahasiswa untuk berkarir di bidang perpajakan. Determinan tersebut adalah persepsi mahasiswa, motivasi sosial, kemampuan diri, dan ekspektasi karir di bidang perpajakan. Selain itu, penelitian ini juga menggunakan brevet pajak sebagai variabel intervening. Data dalam penelitian ini diperoleh melalui kuesioner yang disebar kepada mahasiswa jurusan akuntansi yang menjadi relawan pajak di Provinsi Riau tahun 2021. Selanjutnya data yang diperoleh diuji dengan menggunakan analisis regresi linear berganda. Jumlah responden dalam penelitian ini adalah 50 responden. Hasil penelitian menunjukkan bahwa hanya dua variabel yang berpengaruh signifikan yaitu kemampuan diri dan ekspektasi karir. Selain itu, seluruh variabel yang diuji tidak berpengaruh signifikan terhadap pilihan berkarir di bidang perpajakan dengan menggunakan brevet pajak sebagai variabel intervening. Penelitian ini diharapkan dapat menjadi masukan bagi regulator ataupun perguruan tinggi agar bidang perpajakan menarik bagi masyarakat sehingga meningkatkan minat masyarakat di bidang perpajakan.ABSTRACTThis study aims to examine the determinants of student career choices for careers in the field of taxation. These determinants are student perceptions, social motivation, self-ability, and career expectations in the field of taxation. In addition, this study also uses tax certificates as an intervening variable. The data in this study were obtained through questionnaires distributed to tax volunteers in Riau Province in 2021. Then the data obtained was tested using multiple linear regression analysis. The number of respondents in this study were 50 respondents. The results showed that only 2 variables had a significant effect, namely self-efficacy and career expectations. In addition, all variables tested have no significant effect on career choices in taxation by using tax brevets as intervening variables. This research is expected to be input for regulators or universities so that the field of taxation is attractive to the public so as to increase public interest in the field of taxation.]]>
<![CDATA[OTHER FACTORS THAT AFFECTED THE CORPORATE VALUE (POV: TAX MATTERS) ]]>
<![CDATA[Marota, Rochman]]>;
<![CDATA[Khaq, Akhsanul]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v10i1.9956
<![CDATA[ABSTRACTThis research study aims to examine and analyze the effect of tax planning, deferred tax burden, and corporate governance mechanisms on firm value through earnings management mediation. The sample was chosen using a purposive sampling method, and 12 textile and garment sub-sector companies were found in 2022. The data is cross-sectional and time series. Data analysis using Path Analysis. The study results show that tax planning and corporate governance affect earnings management, but deferred tax expense has no significant effect. Tax planning, deferred tax expense, and earning management affect firm value, but corporate governance does not. Earnings management does not intervene in the relationship between tax planning and company value; earnings management moderates the relationship between deferred tax expenses and firm value variables; earning management does not moderate the relationship between corporate governance and corporate values. Corporate governance mechanisms could protect the interests of investors. Management and inventors could follow the best lessons and experiences in calculating corporate value.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan mekanisme tata kelola perusahaan terhadap nilai perusahaan melalui mediasi manajemen laba. Pemilihan sampel dilakukan dengan metode purposive sampling, dan terdapat 12 perusahaan subsektor tekstil dan garmen periode 2022. Data penelitian adalah cross-sectional dan time series. Analisis data menggunakan Analisis Jalur. Hasil penelitian menunjukkan bahwa perencanaan pajak dan tata kelola perusahaan berpengaruh terhadap manajemen laba, namun beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba. Perencanaan pajak, beban pajak tangguhan, dan manajemen laba berpengaruh terhadap nilai perusahaan, namun tata kelola perusahaan tidak. Manajemen laba tidak melakukan intervensi terhadap hubungan antara perencanaan pajak dan nilai perusahaan; manajemen laba memoderasi hubungan antara variabel beban pajak tangguhan dan nilai perusahaan; manajemen laba tidak memoderasi hubungan antara tata kelola perusahaan dan nilai-nilai perusahaan. Mekanisme tata kelola perusahaan dapat melindungi kepentingan investor. Manajemen dan inventor dapat mengambil pelajaran dan pengalaman terbaik dalam menghitung nilai perusahaan.]]>
<![CDATA[FACTORS AFFECTING GOING CONCERN AUDIT OPINION IN HOSPITALITY COMPANIES IN INDONESIA ]]>
<![CDATA[Winarta, Wiwiek]]>;
<![CDATA[Kuntadi, Cris]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i2.7990
<![CDATA[ABSTRACTThis study aims to determine the factors influencing going concern audit opinion on the emphasis of the matter paragraph. The factors studied were 7 (seven) variables: size, growth, liquidity, solvability, asset turnover, working capital turnover, and company profitability. This study uses a quantitative research method using secondary data from hospitality companies in the consumer cyclical sector listed on the Indonesia Stock Exchange. The population of this research data uses 29 companies during the Covid-19 pandemic in 2020-2021. The purposive sampling technique resulted in 23 companies as samples. The number of observations was 46 companies for 2 (two) years. The data analysis method uses logistic regression. The data analysis result shows that only 1 (one) variable, namely the working capital turnover, significantly has a negative effect on the probability of getting going concern audit opinion on the emphasis of the matter paragraph. This study implies that working capital turnover is an early warning signal from the auditor in assessing the company's sustainability during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi opini audit going concern pada paragraf emphasis of matter. Faktor-faktor yang diteliti sebanyak 7 (tujuh) variabel, yaitu: ukuran, pertumbuhan, likuiditas, solvabilitas, perputaran aset, perputaran modal kerja, dan profitabilitas perusahaan. Metode penelitian dilakukan secara kuantitatif menggunakan data sekunder perusahaan perhotelan di sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia. Populasi data penelitian ini sebanyak 29 perusahaan pada masa pandemi Covid-19 tahun 2020-2021. Teknik purposive sampling menghasilkan 23 perusahaan sebagai sampel dan jumlah amatan sebanyak 46 perusahaan selama 2 (dua) tahun. Metode analisis data menggunakan regresi logistik. Hasil analisis data menunjukkan bahwa hanya terdapat 1 (satu) variabel, yaitu perputaran modal kerja yang secara signifikan berpengaruh negatif terhadap peluang mendapatkan opini audit going concern pada paragraf emphasis of matter. Implikasi dari penelitian ini adalah perputaran modal kerja merupakan sinyal peringatan dini dari auditor dalam menilai keberlanjutan perusahaan pada masa pandemi COVID-19.]]>
<![CDATA[MORAL DISENGAGEMENT AND UNETHICAL BEHAVIOR: SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Sulistyowati, Sulistyowati]]>;
<![CDATA[Ahmar, Nurmala]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i2.8474
<![CDATA[ABSTRACTThe purpose of this study is to map research topics, research methods, and research subjects from journals determined by researchers, namely moral disengagement and unethical behavior. The journals collected from Google Scholar are 20 from 2008 - 2022. The most widely used method is the questionnaire, while the subjects are students and employees. This research uses the systematic literature review method. Many cases of violation of the code of ethics still occur frequently in Indonesia and various countries, and one of the factors causing it is unethical behavior and Moral disengagement. Moral disengagement and unethical behavior are important concepts in the field of ethics and organizational behavior. Moral disengagement refers to the psychological process by which an individual justifies or removes their guilt for unethical actions. In the context of organizational behavior, it refers to the tendency of individuals to ignore ethical principles when making decisions or performing actions that harm others or the organization.ABSTRAKTujuan penelitian ini yaitu untuk memetakan topik penelitian, metode penelitian, dan subjek penelitian dari jurnal yang ditentukan peneliti yaitu moral disengagement dan unethical behaviour. Jurnal yang terkumpul dari google scholar yaitu sebanyak 20 dari tahun 2008 - 2022. Metode yang paling banyak digunakan adalah kuesioner, sedangkan subjek yaitu student dan karyawan. Penelitian ini menggunakan metode Systematic Literature Review. Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia maupun di berbagai negara, salah satu faktor penyebabnya adalah perilaku tidak etis dan penurunan moral. Penurunan moral dan keputusan yang tidak etis merupakan konsep yang penting dalam bidang etika dan perilaku organisasi. Penurunan moral mengacu pada proses psikologis di mana seseorang membenarkan atau menghilangkan rasa bersalah mereka terhadap tindakan yang tidak etis. Dalam konteks perilaku organisasi, ini mengacu pada kecenderungan individu untuk mengabaikan prinsip-prinsip etis saat mengambil keputusan atau melakukan tindakan yang merugikan orang lain atau organisasi.]]>
<![CDATA[DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCATION AND STUDENT RELIGIOSITY ]]>
<![CDATA[Maulana, Fadhlan]]>;
<![CDATA[Laela, Sugiyarti Fatma]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024) ]]>
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DOI: 10.34204/jiafe.v10i1.9549
<![CDATA[ABSTRACTThis study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using a questionnaire instrument which was distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results show that Islamic accounting education has a positive impact on ethical behavior represented in their daily life. However, the religiosity level does not affect ethical behavior. The implication of the study is the importance of integrating religious values into learning. The values of Islam are universal, such as honesty, trustworthiness, and professionalism, and can be applied to individuals from any religious background. In addition, these values must be internalized. As a result, religion is not just ritual worship, but also has an impact on social piety.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh pendidikan akuntansi Islam dan tingkat religiusitas terhadap perilaku etis. Seluruh variabel diukur menggunakan instrumen kuesioner yang dibagikan kepada 53 mahasiswa S1 jurusan akuntansi syariah yang berlokasi di Pulau Jawa. Hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pendidikan akuntansi Islam mempunyai dampak positif terhadap perilaku etis responden yang direpresentasikan dalam kehidupan sehari-hari. Namun tingkat religiusitas tidak mempengaruhi perilaku etis. Implikasi dari penelitian ini adalah pentingnya mengintegrasikan nilai-nilai agama ke dalam pembelajaran. Nilai-nilai Islam bersifat universal, seperti kejujuran, amanah, profesionalisme dapat diterapkan pada individu dari latar belakang agama apa pun. Selain itu, nilai-nilai tersebut harus diinternalisasikan sehingga, agama bukan sekadar ibadah ritual, namun juga berdampak pada kesalehan sosial.]]>
