<p><em>Penelitian ini bertujuan menjelaskan apakah pelanggaran etika menjadi penyebab fraud dan kegagalan bank yang terjadi pada Bank Perkreditan Rakyat (BPR) di Indonesia menurut perspektif auditor yang pernah melakukan penugasan audit di bank dalam likuidasi. Penelitian ini mengambil sampel 9 (Sembilan) auditor yang memiliki kompetensi dan kapabilitas untuk memberikan informasi dan fakta-fakta yang terjadi sesuai hasil audit yang dilakukan di BPR dalam likuidasi. Metodologi yang digunakan dalam penelitian ialah metode kualitatif dengan pendekatan deskriptif analisis. Berdasarkan hasil penelitian ini disimpulkan bahwa</em><em> Prosedur audit utama yang dilakukan auditor dalam audit neraca penutupan (NP) yang dapat mengetahui dan/atau membuktikan adanya pelanggaran etika di Bank Perkreditan Rakyat adalah prosedur konfirmasi. Sedangkan pelanggaran etika menjadi penyebab utama terjadinya kegagalan bank adalah buruknya tata kelola BPR. Pelanggaran etika yang bersifat administratif maupun bukan administratif menjadi penyebab yang kuat terjadinya fraud dan kegagalan bank. Namun demikian pelanggaran etika bukan penyebab langsung terjadinya fraud di BPR, karena pelanggaran etika dapat bersifat administratif yang tidak menyebabkan terjadinya fraud. Fraud muncul tidak semata-mata karena pelanggaran etika namun dapat disebabkan hal lain yang bukan termasuk pelanggaran etika. </em></p><p><strong>Kata Kunci</strong>: Etika, Kegagalan bank, Audit Bank Dalam Likuidasi</p>

The tourism sector is an essential part of the coastal area. Therefore, there is a need for sustainable maintenance so that the tourism sector is maintained. The development of a sustainable tourism sector can be implemented through the green economy. In practice, the implementation of this green economy can also be used to increase solidarity among communities. This research then aims to see how green economy initiatives can increase social solidarity in the tourism sector in coastal areas. This research will be carried out using a descriptive qualitative approach. The data used in this study come from different research results and previous studies, which still have relevance to the contents of this research. The study results then found that the tourism sector in coastal areas has various challenges and obstacles. However, this problem can be solved by implementing a green economy. Through environmentally friendly practices, this can provide economic and social benefits that are more equitable to local communities. Then community involvement can be increased in managing the tourism sector, thereby strengthening environmental awareness and local culture. This, in turn, can increase social solidarity in society.

Penelitian ini bertujuan menjelaskan pencatatan provisi yang dilakukan oleh otoritas penjamin simpanan sesuai standar akuntansi keuangan guna mengakui adanya kewajiban seperti klaim penjaminan simpanan nasabah penyimpan dan/atau gugatan hukum oleh nasabah/pihak terkait dalam rangka pelaksanaan tugas dan fungsi otoritas tersebut sebagai penjamin simpanan nasabah dan resolusi bank. Penelitian ini mengambil Lembaga Penjamin Simpanan sebagai otoritas penjamin simpanan di Indonesia menjadi objek studi melalui wawancara kepada dua orang praktisi akuntansi yang membantu LPS dalam menyusun kebijakan akuntansi LPS dan satu orang pegawai LPS yang menangani fungsi akuntansi. Metodologi dalam penelitian ini adalah kualitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Berdasarkan penelitian ini disimpulkan bahwa pencatatan akuntansi LPS dalam pembayaran klaim nasabah mengacu kepada PSAK dan memenuhi syarat untuk mencatat provisi sepanjang seluruh kondisi yang disyaratkan oleh PSAK telah terpenuhi. Provisi yang dicatat LPS tidak menggunakan PSAK 62: Kontrak Asuransi namun berdasarkan pada PSAK 57: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi. Provisi diakui LPS untuk mencatat: (1) Pembayaran klaim Penjaminan nasabah bank yang dilikuidasi dan (2) gugatan  hukum kepada LPS yang berpotensi besar (probable) menimbulkan provisi karena kemungkinan besar terjadi  sumber daya  keuangan yang keluar pada masa mendatang (dalam waktu 12 bulan kedepan)

The hybrid learning model, also called "mixed learning," is a way to move towards an efficient new normal. Hybrid learning includes both in-person and online meetings that are planned ahead of time so that learning goals can be communicated directly during face-to-face learning. So, the goal of this study was to look at how the hybrid learning model could be used as a way to get post-pandemic students interested in learning and improve their understanding when using full distance learning mode. This was a descriptive, qualitative study that used an open-ended survey method with a Google Form questionnaire that was sent out online through a WhatsApp social media group. There were 126 students from the 11th grade at a state senior high school in Denpasar who took part. The results showed that when the mixed learning method was used to get students interested in learning Indonesian, math, and religion, and when it was used in the learning process in class, the average learning outcomes changed for the better. This is because of a new way of learning called "hybrid learning," which makes it easier for students to catch up if they miss class for some reason. The distance to school saves a lot of time because they don't have to go every day. This can make students more interested in learning.

This study aims to empirically examine the effect of auditor professionalism, auditor experience and professional ethics on the consideration of the materiality level of financial statement audits. This research method uses a causal descriptive method and the primary data source is obtained by distributing questionnaires to auditors at public accounting firm (KAP) located in DKI Jakarta area using convenience sampling technique. Data analysis was performed using multiple linear regression method and hypothesis testing using SPSS ver.23 program. The results of this study indicate that auditor professionalism, auditor experience and professional ethics have a positive effect on the consideration of the level of audit materiality in financial statements. Auditors in improving a high professionalism attitude must have a lot of audit experience so that it will be appropriate to determine the determination of the materiality level of the financial statements. In carrying out an audit of financial statements, the auditor cannot provide absolute assurance to clients or other users of financial statements that the audited financial statements are free from material misstatement. Keywords :Auditor Professionalism, Auditor Experience, Professional Ethics, and Materiality Levels