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"ABSTRACTThe profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions."

"Ethical decision making for auditor is needed to achieve a public confidence for this function field quality. Ethical decision become complicated to be valued especially there are imperfect rules that can be an instrument for ethical decision."

"Penelitian ini membahas tentang dimensi etis (etika makanan/food ethics) terhadap pola perilaku makan yang muncul dalam kehidupan sehari-hari. Pola makan seseorang ternyata dibentuk dari latar belakang budaya yang dimilikinya dengan berbagai perubahan sosial- budaya yang terjadi (gaya hidup, rekayasa bio-teknologi, ekpresi simbolik, masuknya ideologi). Hasil penelitian ini menunjukan bahwa perilaku makan seseorang berkaitan dengan dimensi etis dalam melihat tentang ?yang baik? dan ?buruk? pada proses pembuatan dan pemasaran makanan dan berdampak pada munculnya masyarakat konsumtif.

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This research described that the ethical dimensions (food ethics) of the food?s pattern of human beings is coming from their lifes. So, the food?s pattern of human beings was also built and constructed from their culture with many social culture changes, for example, life style, bio-technology, symbolic expression, and ideologies. The results shows that the eating habitat has ethical dimensions about ?the good? and ?the bad? in the processing and the marketing of food and making issues of the consumer society by implication."

"Karyawan terkadang menghadapi situasi dilematis dalam pelaksanaan tugas di tempatkerja, sehingga mendorong untuk terlibat dalam mengambil keputusan etis. Perilakupengambilan keputusan etis karyawan dapat diprediksi oleh intensinya. Penelitian initerdiri dari 2 studi yaitu studi penelitian korelasional (studi 1) dan studi penelitian terapan (studi 2). Studi 1 bertujuan mengeksplorasi faktor yang berperan terhadap intensi pengambilan keputusan etis dari perspektif Teori Perilaku Terencana. Selanjutnya, studi 2 bertujuan untuk melihat efektivitas intervensi dalam meningkatkan intensi pengambilan keputusan etis. Survei dilakukan pada 250 orang Karyawan di Organisasi X dengan menggunakan metode analisis korelasi dan regresi linear berganda. Pada studi 1 digunakan alat ukur Skala Ajzen dan Fishbein, serta diperoleh hasil bahwa sikap terhadap pengambilan keputusan etis dapat memprediksi intensi untuk mengambil keputusan etis (r = .42, β = .42, p < .05, signifikan pada l.o.s 0,05), sedangkan norma subyektif dan kendali perilaku tidak dapat memprediksi intensi mengambil keputusan etis. Pada studi 2 diajukan intervensi Manajemen Sumber Daya Manusia yaitu dalam bentuk pelatihan, coaching dan mentoring. Intervensi yang telah dilakukan adalah pelatihan daring, sedangkan coaching dan mentoring secara tatap muka merupakan intervensi lanjutan yang direkomendasikan pada Organisasi X. Pelatihan daring bertujuan untuk memberi pengetahuan dan pemahaman tentang pengambilan keputusan etis, yang diharapkan menjadi langkah awal untuk mengubah sikap karyawan menjadi semakin positif terhadap pengambilan keputusan etis. Pelatihan daring diikuti 27 orang karyawan yang memiliki skor terendah pada variabel sikap dan menerapkan metode pre test dan post test. Ditemukan bahwa pelatihan efektif menambah pengetahuan dan pemahaman peserta tentang pengambilan keputusan etis. Pembelajaran yang diperoleh peserta setelah pelatihan dilihat dari nilai rata-rata post test yang lebih tinggi dari nilai rata-rata pre test, yang dievaluasi melalui uji paired sample t-test dan uji wilcoxon sign rank test.

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Employees sometimes face dilemma situations in carrying out their duties in the

workplace, thus encouraging them to be involved in making ethical decisions. Employees' ethical decision-making behavior can be predicted by their intention. This research consists of 2 studies, namely correlational research studies (study 1) and applied research studies (study 2). Study 1 aims to explore the factors that contribute to ethical decisionmaking intention from the perspective of the Theory of Planned Behavior. Furthermore, Study 2 aims to look at the effectiveness of the intervention in increasing ethical decisionmaking intention. The survey was conducted on 250 employees in Organization X using the method of correlation analysis and multiple linear regression. In Study 1, the Ajzen and Fishbein Scale measuring instruments were used, and the results obtained that attitudes towards ethical decision making can predict the intention to make ethical decisions (r = .42, β = .42, p < .05, significant at 0.05), while subjective norms and

perceived behavioral control can not predict ethical decision-making intention. In study 2, human resource management interventions were proposed, namely training, coaching and mentoring. The intervention that has been carried out is online training, while faceto-face coaching and mentoring are further interventions recommended for Organization X. The online training aims to provide knowledge and understanding of ethical decision making, which is expected to be the first step to change employees’ attitude to become more positive towards ethical decision making. The online training was attended by 27 employees who had the lowest score on the attitude variable and it applied the pre-test and post-test methods. It was found that the training was effective in increasing the participants' knowledge and understanding of ethical decision making. The learning gained by the participants after the training was seen from the post-test average value which was higher than the pre-test average value, which was evaluated through the paired sample t-test and the Wilcoxon sign rank test."

"Penelitian ini membahas tentang dimensi etis (etika makanan/food ethics) terhadap pola perilaku makan yang muncul dalam kehidupan sehari-hari. Pola makan seseorang ternyata dibentuk dari latar belakang budaya yang dimilikinya dengan berbagai perubahan sosial- budaya yang terjadi (gaya hidup, rekayasa bio-teknologi, ekpresi simbolik, masuknya ideologi). Hasil penelitian ini menunjukan bahwa perilaku makan seseorang berkaitan dengan dimensi etis dalam melihat tentang "yang baik" dan "buruk" pada proses pembuatan dan pemasaran makanan dan berdampak pada munculnya masyarakat konsumtif.

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This research described that the ethical dimensions (food ethics) of the food's pattern of human beings is coming from their lifes. So, the food's pattern of human beings was also built and constructed from their culture with many social culture changes, for example, life style, bio-technology, symbolic expression, and ideologies. The results shows that the eating habitat has ethical dimensions about 'the good" and "the bad" in the processing and the marketing of food and making issues of the consumer society by implication."

"The purpose of this research is to give a better insight of ethical consumption in fashion. Although buyers are urging for more responsibility from companies to act ethically, it is arguable if buyers are willing to give up their individual needs to defend ethically made garments. In order to find out the buyer's standpoint and behaviour regarding ethical affairs in fashion production and its influence on purchasing behaviour, focus group discussions are carried out in Indonesia and Australia as a method to collect primary data. This research shows minor evidence that ethical considerations have an impact on buyers’s purchase behaviour in fashion. Buyers are primarily influenced to prioritize the need to purchase clothes over ethical problems. Consumers often face difficulties when they try to shop ethically. Hence they want proper guidance so they would be able to have a better ethical understanding. Ethical fashion brands also have to communicate it more actively.

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Tujuan penelitian ini adalah untuk berkontribusi pada pemahaman yang lebih baik tentang konsumsi mode yang etis. Meskipun konsumen menuntut perusahaan untuk bertindak lebih etis,, timbul sebuah keraguan, apakah konsumen akan mengorbankan kebutuhan pribadi mereka untuk mendukung penggunaan pakaian yang diproduksi secara etis. Untuk memahami sudut pandang dan perilaku pembeli mengenai etika dalam produksi fesyen dan pengaruhnya terhadap perilaku pembelian, dilakukan focus group discussion di Indonesia dan Australia sebagai metode pengumpulan data primer. Temuan dari penelitian ini menunjukkan sedikitnya bukti bahwa masalah etika berpengaruh pada perilaku pembelian fesyen konsumen. Kebutuhan pribadi adalah hal yang memotivasi konsumen untuk membeli pakaian, dan hal ini lebih diutamakan dibandingkan permasalahan etika. Konsumen sering menghadapi kesulitan ketika mereka mencoba berbelanja secara etis. Oleh karena itu, mereka menginginkan panduan yang tepat sehingga mereka dapat memiliki pemahaman mengenai etika dalam mode yang lebih baik. Merek fashion yang berpegangan pada standar mode etis juga perlu mengkomunikasikan hal ini secara lebih aktif."

"The life of the Indonesian community that was plural and heterogeneous could cause and have an impact the view emergence that was positive or the negative towards that. The plurality and heterogeneity preferably should be not seen as two different poles but preferably that was responded to with the wise attitude. The phenomenon of Indonesia culture that was bipolar could be responded to with the human attitude through the studying process in understanding multiculturalism and education for the younger generation. Through multiculturalism and ethics consciousness, the person could learn to minimise the conflict that happened in Indonesia."