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All Journal Journal Communication Spectrum: Capturing New Perspectives in Communication Media Riset Akuntansi Jurnal Etika Respons Integritas: Jurnal Antikorupsi Journal of Entrepreneurship, Management and Industry (JEMI) Enrichment : Journal of Management Respons: Jurnal Etika Sosial CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Financial and Behavioural Accounting
Gunardi Endro
Universitas Bakrie
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Menyelisik Makna Integritas dan Pertentangannya dengan Korupsi Endro, Gunardi
Integritas : Jurnal Antikorupsi Vol. 3 No. 1 (2017): INTEGRITAS Volume 03 Nomor 1 Tahun 2017
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.025 KB) | DOI: 10.32697/integritas.v3i1.159

Abstract

Kata ‘integritas’ dipakai secara luas untuk menyatakan kompaknya atau utuhnya sesuatu, teridentifikasi dari reaksinya terhadap rangsangan dari lingkungannya. Penyelisikan makna hakiki integritas pada akhirnya berujung pada pemahaman tentang pentingnya dua proses yang berlangsung serentak, yaitu proses pengendalian internal dan proses partisipasi eksternal. Pada kasus manusia atau institusi yang dikendalikan manusia, proses pengendalian internal berkaitan dengan persoalan bagaimana membangun dan mempertahankan identitas diri, sedangkan proses partisipasi eksternal berkenaan dengan persoalan bagaimana mewujudkan keputusan dan tindakan yang baik berdasarkan identitas diri itu. Identitas diri seharusnya tidak terlepas dari keputusan dan tindakan yang baik. Meskipun kekuasaan dibangun dari kemampuan partikular, kekuasaan itu seharusnya dipergunakan demi kebaikan bersama. Oleh karena itu, integritas merupakan suatu keutamaan, suatu karakter baik manusia atau budaya baik organisasi, yang menimbulkan daya dorong bagi pemiliknya untuk mewujudkan keputusan dan tindakan bagi kebaikan bersama. Karakter atau budaya ini jelas bertentangan dengan korupsi, karena korupsi merupakan tindak penyalahgunaan kekuasaan dengan memanipulasi kebaikan bersama demi kepentingan pribadi tertentu. Jadi, karakter integritas dan budaya integritas secara langsung bertentangan dengan korupsi. Pengembangan karakter integritas dan budaya integritas mengandung keniscayaan logis menangkal korupsi.
FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS BAKRIE Lucyanda, Jurica; Endro, Gunardi
Media Riset Akuntansi Vol 2, No 2 (2012): Agustus
Publisher : Universitas Bakrie

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Abstract

The  study  aims  to  examine  some  factors  that  may  influence  ethical  attitude  of  accounting students  of Bakrie University. The factors used  in this study  are factors  of individual, namely : intellectual  intelligence,  emotional  intelligence,  spiritual  intelligence,  gender,  locus  of  control and  equity  sensitivity.  The  respondents  are  the  accounting  students  of  Bakrie  University  who have  attended  courses  in  Auditing.  Data  were  collected  using  survey  with  personally administrative  questionnaire  technique.  Total  number  of  samples  was  110  respondents.  Data analysis  used  multiple  regression  analysis.  The  result  shows  that  emotional intelligence  is the only  factor  that  affects  ethical  attitude  of  the  accounting  students  of  Bakrie  University.  The result  supports the argument  of Aristotelian  ethics that  emphasizes  the effect of  character and practical  wisdom  (emotional  intelligence)  on  ethical  attitude  of  individuals.  Thus,  the  result underlines  the  importance  of  building  moral  character  in  accounting  education. Keywords:  ethical  attitude,  intellectual  intelligence,  emotional  intelligence,  spiritual  intelligence,  gender,  locus  of  control,  equity  sensitivity.
APAKAH PENGGUNAAN TEKNOLOGI INFORMASI DALAM E-COMMERCE MEMENGARUHI FONDASI BISNIS? Marchianto, Rifki Fitri Arif; Endro, Gunardi
Journal of Entrepreneurship, Management and Industry (JEMI) Vol 1, No 3 (2018): September 2018
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.714 KB) | DOI: 10.36782/jemi.v1i3.1815

Abstract

As e-commerce has been considered a part of lifestyle, this reserach aims to prove whether the use of information technology influences or enriches the foundation of business. The research used a simple linear regression statistical method with a sample taken from Lazada Indonesia's online business consumers. If it were proven, the variables that represent the quality of the use of information technology would affect the variable of e-customer satisfaction. The result was in fact not proven. The variable of e-customer satisfaction was statistically affected by variables that represent the foundation of business only, namely security and fairness in transactions. Thus the use of information technology in e-commerce does not affect the foundation of business. The result suggests that the right online business strategy is a strategy that focuses on increasing the perceived  security and fairness in transactions through the development of features in the use of online technology.
THE PROBLEM OF DEEP COMMUNICATION IN CONTEMPORARY ETHICS EDUCATION Endro, Gunardi
Journal Communication Spectrum: Capturing New Perspectives in Communication Vol 12, No 1 (2022): February-July 2022
Publisher : Department of Communication Science, Bakrie University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/jcs.v12i1.2222

Abstract

Contemporary developments in the fields Nanotechnology, Biotechnology, Information Technology and Cognitive Sciences (NBIC) have brought about industrial revolution 4.0 and society 5.0 which promises prospect of dramatic progress in human life but also risks complicated ethical issues and ethical dilemmas. It is therefore important to know how future generations will address these ethical problems and ethical dilemmas. Ethics education for Millennial and Generation Z is currently at stake as they will be the ones who will be involved in the development and application of those sciences and technologies. This research article aims to explore how the problem of declining deep communication essentially occurs in contemporary ethics education. To reach the aim, a traditional literature review in conjunction with qualitative meta-synthesis method was applied. The result shows that effective ethics education requires ethical discussions that take the form of deep communication to link its participants’ value systems. However, rapid development and frenzied use of digital information and communication technology (ICT) tend to influence Millennial and Generation Z more outward-oriented, accustomed to shallow communication, and eventually drown into weakened ability for deep communication. Recommendation to anticipate the problem is to intensively deploy creativity in using the digital information and communication technology (ICT) to provoke the emergence of the power of inward orientation through intrapersonal communication and self-reflection. To cite this article (7th APA style): Endro, G. (2022). The problem of deep communication in contemporary ethics education. Journal Communication Spectrum: Capturing New Perspectives in Communication, 12(1), 1-10. http://doi.org/10.36782/jcs.v12i1.2222 
Etika Dalam Pengajaran Etika di Masyarakat Majemuk Gunardi Endro
Respons: Jurnal Etika Sosial Vol 22 No 01 (2017): Respons: Jurnal Etika Sosial
Publisher : Center for Philosophy and Ethics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/respons.v22i01.446

Abstract

ABSTRAK: Dalam perspektif pendidikan akhlak/moral, pengajaran etika di masyarakatmajemuk yang peserta didiknya memeluk agama dan menghayati kebudayaanlokal yang berbeda-beda memiliki suatu tantangan yang tidak ringan. Misi daripendidikan akhlak/moral secara singkat dapat dirumuskan sebagai suatu upayauntuk meningkatkan kemauan dan kemampuan peserta didik untuk berbuat baik.Masalahnya, etika sebagai refleksi kritis-filosofis seringkali dianggap menawarkanalternatif standar moral ideologis yang bersaing dengan standar moral yang sudahterlebih dahulu diyakini peserta didik melalui penghayatan agama dan kebudayaanlokalnya. Disini diajukan argumen bahwa, meskipun pengajaran etika diperlukanuntuk membuat pendidikan akhlak/moral efektif mencapai tujuannya, peranetika sebaiknya tidak mengambil alih peran agama dan kebudayaan lokal dalampendidikan akhlak/moral. Peran etika dan peran agama dan kebudayaan lokalseharusnya saling melengkapi. Peran etika lebih pada pengembangankemampuanpeserta didik untuk berbuat baik, sementara peran agama dan kebudayaanlokallebih pada penguatan kemauan peserta didik untuk berbuat baik. Dengan adanyaketerbatasan peran etika itu, pengajaran etika di masyarakat majemuk memerlukanetika tersendiri untuk menjaga sinergi antar peran sehingga pendidikan akhlak/moral efektif mencapai tujuannya. Enam prinsip etika diajukan disini sebagaipegangan dalam mengajarkan etika, yaitu otonomi, tanggung jawab, transparansi,keadilan, kepedulian, dan profesionalisme.KATA KUNCI: pendidikan moral, pengajaran etika, agama, kebudayaan lokal, etika pengajaranABSTRACT: In the perspective of moral education, teaching of ethics in a pluralistic society whose learners embrace various different religions and live up to various different localcultures has a serious challenge. Te mission of moral education can briefly be definedas an effort to develop the will and the ability of learners to do good. Te problem isthat ethics as a critical-philosophical reflection is often perceived to offer an alternativeideological moralstandard in competition with moral standards which have been firstlybelieved by thelearners through appreciation of their religions and local cultures. This paper provides an argument that, though teaching of ethics is indeed required to makemoral education effectively achieve its objective, the role of ethics ought not to take overthe role of religions and local cultures within the framework of moral education. Ethics,religion, and local culture should complement each other. Te role of ethics should bemore on developing the learners’ ability to do good, while the role of religions and localcultures should be more on strengthening the will of the learners to do good. Given thelimited role of ethics, teaching of ethics in a pluralistic society requires ethics of its own tomaintain a synergy between the two roles so that moral education effectively achieves itsobjective. Six ethical principles are here proposed as a guide in teaching ethics, namely:autonomy, responsibility, transparency, justice, caring, and professionalism.KEY WORDS: moral education, teaching of ethics, religion, local culture, ethics ofteaching
Tinjauan Filosofis Praktik Gotong Royong Gunardi Endro
Respons: Jurnal Etika Sosial Vol 21 No 01 (2016): Respons: Jurnal Etika Sosial
Publisher : Center for Philosophy and Ethics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/respons.v21i01.526

Abstract

Gotong royong adalah ungkapan yang menyatakan saling membantudan sudah menjadi kebiasaan dalam kehidupan masyarakat Indonesia. Gotongroyong menyatakan apa yang dipahami sebagai solidaritas dan kesatuan makadiangkat dan dikembangkan menjadi pandangan hidup bangsa Indonesia.Pancasila merupakan kristalisasi jiwa dan semangat gotong royong tersebut dalammembangun solidaritas dan kesatuan bagi perwujudan kejayaan Indonesia. Kinikebutuhan mengenai solidaritas dan kesatuan tidak bisa lagi diperlakukan samadengan lazim dalam kehidupan tradisional. Oleh sebab itu, paper ini bertujuanmemberi jalan keluar bagi penguatan semangat dan jiwa gotong royong berdasarkanfilsafat Aristoteles mengenai pertemanan sedemikian rupa sehingga dalam kontekskekinian Indonesia mampu berhadapan dengan globalisasi tanpa harus kehilanganidentitas nasionalnya.
Teori Filosofis Revolusi Mental Gunardi Endro
Respons: Jurnal Etika Sosial Vol 25 No 02 (2020): Respons: Jurnal Etika Sosial
Publisher : Center for Philosophy and Ethics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/respons.v25i02.2466

Abstract

Human mentality grows from the functioning of affective, cognitive and conative abilities in such an integrative, accumulative and directional way that its boundary is recognized by itself. It implies a trichotomy framework of human realms, consisting of physical realm, mental realm and metaphysical realm, on which human mentality development should be based. The problem is that the mentality that grows among the victims of colonialism and imperialism tends to be deformative, thus fostering a cultural system that in turn continues to breed a deformative mentality. The failure of the inward-oriented function (synthesis) makes the vicious circle of the growth process of deformative mentality difficult to break. The solution is a mental revolution through political intervention to restore the power of synthesis (inward). The realization is by reversing the growth pattern to be more in favor of the growth of the power of synthesis (inward) rather than the power of analysis (outward) so that in the end a balanced systemic and systematic growth of mentality is established.
Etika Dalam Pengajaran Etika di Masyarakat Majemuk Gunardi Endro
Respons: Jurnal Etika Sosial Vol 22, No 01 (2017): Respons
Publisher : Respons: Jurnal Etika Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.691 KB)

Abstract

ABSTRAK: Dalam perspektif pendidikan akhlak/moral, pengajaran etika di masyarakatmajemuk yang peserta didiknya memeluk agama dan menghayati kebudayaanlokal yang berbeda-beda memiliki suatu tantangan yang tidak ringan. Misi daripendidikan akhlak/moral secara singkat dapat dirumuskan sebagai suatu upayauntuk meningkatkan kemauan dan kemampuan peserta didik untuk berbuat baik.Masalahnya, etika sebagai refleksi kritis-filosofis seringkali dianggap menawarkanalternatif standar moral ideologis yang bersaing dengan standar moral yang sudahterlebih dahulu diyakini peserta didik melalui penghayatan agama dan kebudayaanlokalnya. Disini diajukan argumen bahwa, meskipun pengajaran etika diperlukanuntuk membuat pendidikan akhlak/moral efektif mencapai tujuannya, peranetika sebaiknya tidak mengambil alih peran agama dan kebudayaan lokal dalampendidikan akhlak/moral. Peran etika dan peran agama dan kebudayaan lokalseharusnya saling melengkapi. Peran etika lebih pada pengembangankemampuanpeserta didik untuk berbuat baik, sementara peran agama dan kebudayaanlokallebih pada penguatan kemauan peserta didik untuk berbuat baik. Dengan adanyaketerbatasan peran etika itu, pengajaran etika di masyarakat majemuk memerlukanetika tersendiri untuk menjaga sinergi antar peran sehingga pendidikan akhlak/moral efektif mencapai tujuannya. Enam prinsip etika diajukan disini sebagaipegangan dalam mengajarkan etika, yaitu otonomi, tanggung jawab, transparansi,keadilan, kepedulian, dan profesionalisme.KATA KUNCI: pendidikan moral, pengajaran etika, agama, kebudayaan lokal, etika pengajaranABSTRACT: In the perspective of moral education, teaching of ethics in a pluralistic society whose learners embrace various different religions and live up to various different localcultures has a serious challenge. Te mission of moral education can briefly be definedas an effort to develop the will and the ability of learners to do good. Te problem isthat ethics as a critical-philosophical reflection is often perceived to offer an alternativeideological moralstandard in competition with moral standards which have been firstlybelieved by thelearners through appreciation of their religions and local cultures. This paper provides an argument that, though teaching of ethics is indeed required to makemoral education effectively achieve its objective, the role of ethics ought not to take overthe role of religions and local cultures within the framework of moral education. Ethics,religion, and local culture should complement each other. Te role of ethics should bemore on developing the learners’ ability to do good, while the role of religions and localcultures should be more on strengthening the will of the learners to do good. Given thelimited role of ethics, teaching of ethics in a pluralistic society requires ethics of its own tomaintain a synergy between the two roles so that moral education effectively achieves itsobjective. Six ethical principles are here proposed as a guide in teaching ethics, namely:autonomy, responsibility, transparency, justice, caring, and professionalism.KEY WORDS: moral education, teaching of ethics, religion, local culture, ethics ofteaching
The Role of Business Ethics and Religiosity in Student Ethical Decision Making Jurica Lucyanda; Gunardi Endro
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the role of business ethics and religiosity in student ethical decision-making. The business ethics literature explains that ethical decision-making is influenced by internal factors of an individual nature and external factors of a situational nature. This research tried to fill the gap in the previous research that has been done. This study used two independent variables: business ethics and religiosity variables, and the independent variable is ethical decision-making. This study used experimental methods to test the hypotheses. Participants involved in this study are undergraduate economics and business students from a private university in Jakarta. The data analysis technique in this study used analysis of variance (ANOVA). The result found that business ethics courses and religiosity influence the students' ethical decision-making. Moreover, the results found that the interaction of gender and religiosity did not affect students' ethical decision-making. This research contributes to behavioral research and business ethics literature, especially in ethical decision-making.
WITH GRC AS A MODERATING VARIABLE, HOW DOES COMPANY SIZE AND AGE AFFECT FIRM VALUE? Sula Yosege Sembiring Kembaren; Gunardi Endro
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 3 (2022): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v2i3.133

Abstract

Public companies aim to increase the firm’s value because it is the primary indicator by investors in considering their decisions. The increase in the company's value attracts potential investors because the company's value is identical to the shareholders' welfare. This study examines the effect of firm size and age on firm value with GRC as moderating. The population uses companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. Data collection using the purposive sampling method obtained 376 samples. Secondary data in the form of annual reports and financial reports. This study uses GRC as a moderator of the relationship between firm size and age on firm value. The analysis technique used is Moderated Regression Analysis (MRA). The analytical tool used in SPSS 26 with multiple linear regression testing. The results showed that the size and age of the company partially and simultaneously can affect the firm’s value. The GRC variable can be a moderator that strengthens the interaction between company size and age on a firm’s value. Companies listed on the IDX should carefully consider complementing the GRC component because it can strengthen competitive advantages such as company size and age, thereby increasing the firm’s value.
Co-Authors Jurica Lucyanda Marchianto, Rifki Fitri Arif Okder Pendrian Sula Yosege Sembiring Kembaren Sula Yosege Sembiring Kembaren