Enron, Olympus dan Toshiba merupakan jajaran perusahaan yang tersandung dalam kasus penipuan oleh pihak internal perusahaan yaitu oleh pimpinan perusahaan (Okezone, 2015). Prasetya (2014) menyatakan bahwa pemimpin harus memiliki integritas dalam diri karena pemimpin merupakan panutan bagi bawahan. Kasus tersebut menunjukkan bahwa tenaga kerja profesional berkualitas tidak selalu menjunjung tinggi kode etik profesi.

This study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach. The type of case study was multiple-case conducted on Student Organizations at State University X. Data were obtained through interviews, observations, and documentation of relevant data related to Student Organizations' financial reporting practices. The data was then analyzed by the fraud pentagon theory. The research findings indicate that the practice of public fraud was caused by elements of the pentagon fraud. There are similarities and differences in the types of pentagon fraud elements encountered by the management committee. This is due to the existence of different policies in each community in a campus.

Prior research has explored qualitative studies in relation to the paradigms used. This paper enriches the literature by investigating the quality of qualitative studies in relation to the data collection method and participants' selection. In this study, we collected SNA qualitative paper proceedings from 2007 to 2017. Guided by the minimum criteria of the data collection method described in the literature review sections, we analyze those proceedings. We found the three most common methods used in the studies: interview, observation, and documentation. The majority of the paper clearly stated their data collection method. However, only a minority of them provides a clear description of how the data were collected and how to obtain participants/data used in their studies and why invite dthem in the research. Thus, it is suggested that researchers provide a detail explanation of their methods to show the rigour of the study that they conducted

This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.

Research-Based Learning as a form of educational technology innovation can be applied to facilitate the teaching of 21 st -century skills such as critical thinking, communication, creativity, and collaboration. This study applies research-based learning to business ethics subjects. The focus of research integration in learning is to prioritize content and research results. Learning is enriched with the results of the latest research related to ethical decision making. This study found that Research-Based Learning can improve students' critical thinking skills in studying business ethics. The results of statistical tests show that there is a significant difference in the average final test results of students as measured by indicators of critical thinking between research-based learning and learning with the group presentation method. In addition to having benefits in improving students' critical thinking skills, research-based learning also shows that students are not only important to have strong knowledge but also have the skills needed in the 21 st -century. The application of research-based learning is in line with the efforts of the State University of Malang as "The Learning University" which focuses on the excellence of learning innovation and competition. Having excellence in learning innovation can produce graduates who have high competitiveness in the realm of knowledge, attitudes, skills, and character (soft competence).