This paper aims to examine the internal and external determinants of sharia banks profitability in Indonesia over the period 2010-2017. The bank profitability is measured by return on assets (ROA) as a function of bank-internal and external determinants. Using balances data set and fixed effect model, the empirical results have found strong evidence that both internal and external factors have a strong influence on the profitability. The internal factors of the bank i.e., capital adequacy, credit risk, and asset size have a significant and negatif effect on bank profitability, while liquidity have a positive and significant impact on banks profitability. However, the external factors only inflation has a significant and positive effect, while GDP has a negatif and significant effect on banks profitability. This result suggest that banks can improve their profitability through increasing banks liquidity, reinforce their capital structure, reduce their assets sizes and credit risk, in addition banks should be anticipate the external factors, thus sharia banks will be more competitive than conventional banks.

Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?  Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.Kata kunci: Akuntan, Etika profesi, Perilaku tidak etisAbstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.Keywords: Accountants, Professional ethics, Unethical behavior

The purpose of this study is to obtain information on the influence of teacher teaching skills and learning facilities on student learning motivation in Class XI OTKP SMK Nasional Bandung.The theory underlying this research is Maslow's self-actualization motivation theory. This research uses a quantitative approach with survey methods and instruments used in the form of questionnaires distributed class XI OTKP SMK Nasional Bandung as many as 105 respondents. Data analysis techniques use regression analysis. Research conducted on students of class XI OTKP SMK Nasional Bandung obtained the results that the condition of teaching skills, learning facilities against student learning motivation in the high category. The advice that can be given in this study is on the teacher's teaching skills variable to provide provision to educators with IHT, technical guidance and workshops that can improve the ability of teachers professionally as the most dominating variables. In the variables of learning facilities students in online learning can utilize gadgets and other facilities to create effective learning.

The purpose of this study was to obtain information about the mediating effect of sense of control on the influence of smartphone addiction on academic procrastination in students of SMK Pasundan 1 Cianjur majoring in accounting. The theory that underlies this research is the theory of gestalk cognitive psychology. This study uses a quantitative approach with a survey method and the instrument used is a questionnaire distributed to students of SMK Pasundan 1 Cianjur majoring in accounting with random sampling technique, and the sample collected is 123 respondents. The data analysis technique used an associative approach with a statistical measuring tool for path coefficients (parh analysis). Based on the results of research conducted on students of SMK Pasundan 1 Cianjur majoring in accounting, the results showed that smartphone addiction had no negative effect on sense of control, sense of control had a negative effect on academic procrastination, and smartphone addiction had a positive effect on academic procrastination. Smartphone addiction does not significantly affect academic procrastination through sense of control. The advice given in this study is on the smartphone addiction variable, students should reduce positive anticipation as the most dominating indicator. On the variable sense of control students must increase the ability to control attention as the lowest indicator, in addition to the academic variable procrastination students must reduce the level of personal initiative as the most dominating indicator

No abstract