Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to investigate the effect of organizational ethical culture through personal values and moral philosophy on auditor actions and acceptance for dysfunctional behaviour and effect of personal auditor value on his moral philosophy. By using structural equation modeling technique from survey result 52 auditor resulted that auditor which tend to have moral philosophy of idealism and not relativism is auditor having personal value of conservatism and self-enhancement. While auditor who tend to relativism is auditor who have a personal value of openness to change. Auditor who have a moral philosophy of relativism will tend to accept dysfunctional behavior, while the idealism auditor will tend to reject such behavior. Organizational ethical culture and personal value of self-enhancement are found have an effect on the auditors acceptance for dysfunctional behavior. Only an ethical culture is an ethical environment that affects auditor dysfunctional action. The personal value of conservatism through the moral philosophy of idealism founded have an effect on auditor acceptance for dysfunctional behavior, but not for organizatonal ethical culture through personal value and moral philosophy.
Distance learning through a student exchange program will maximize its results by combining its activities with other independent studies (called MBKM) programs, namely independent study activities. Independent projects can realize students' ideas in developing creative, innovative products and improve student achievement in solving problems based on their knowledge. By implementing this program, the foundation for the transformation of Higher Education will be achieved, or what is known as the Main Performance Indicators (IKU) of Higher Education. The study aims to explore students' opinions on distance learning by using Project-based Learning. There were 31 students involved in the credit earnings program from 4 other High Learning Institutions. They are from
This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.
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