There are three main types of atonement, namely the ‘classic’ type where Christ is a Victor, the ‘Latin’ type where Christ is satisfaction and the type of ‘humanism’ in which God is Love. These three types contain language of violence. However, the most striking language of violence is the ‘Latin’ type, where God is seen as the Angry one, who is thirsty for blood and asking to be satisfied. The sacrifice of redemption is seen as the idea of ‘bribe to (...) God’. Some theologians reject this idea and look for other alternatives. This article aims to find other alternatives while maintaining the idea of redemption sacrifice. The author uses a Jewish perspective in reading the Bible. From the entire Bible metanarrative, the authors construct the theory of atonement by focusing on the idea of Besorat Hageulah, the Gospel of redemption. On the cross is the sacrifice for redemption that expresses God’s justice and love. The bloodshed on the cross is not to satisfy God, who is angry, but as a sign of God’s love for humans according to the demands of justice ‘life shall go for life’ (KJV, Dt 19:21).Contribution: This article is interdisciplinary in the sense that it touches on issues such as redemption, mercy and peace. In this article, the author has shown how redemption brings peace and love. The implication is in the life of the nation and state as God’s creatures. (shrink)

Suffering is often experienced by those who obey God, while happiness is experienced by those who do not know God. This study aims to re-examine theodicy about disasters and calamities and tries to provide alternative thoughts regarding the relationship between God, accidents and humans, based on the story of Job. This research methodology is a qualitative approach through library research, by reading books and journals and investigating related books. Hermeneutic principles are also used to understand the meaning of the signs (...) and symbols in the text. The results of this study indicate that the concept of anthropodicy stands as a complement to the idea of theodicy, which can help humans - especially believers - to understand the meaning of suffering and their vocation in a world full of uncertainty while still having faith in God, who is sovereign over all.Contribution: This article contributes to providing an understanding of anthropodicy from Job’s perspective, so that humans see suffering as God’s sovereignty and as something that God allows in order to see God’s omnipotence. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...) findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle. The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior. (shrink)

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...) of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; online social media channels are customers’ preferred means of whistleblowing; the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

The ethnic-Chinese business is often characterised by a central role of the family both in the structure of the firm and in its corporate culture. This has political, social as well as cultural reasons. The centrality of the family in business has its advantages and disadvantages. On the one hand, it enables a fast, efficient and flexible process of decision-making. On the other hand, it often contradicts modern business professionalism. The younger generation of ethnic-Chinese business actors tend to preserve crucial (...) elements of such family-centred characteristics. Yet, globalisation drives them to transform their business style, lessening its dependence on family resources and adopting more-modern professional ideas. Changes in current political situation, religious-cultural trend, demography and education contribute to making possible the transformation. (shrink)

Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...) affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: PST reduces individuals’ intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals’ intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. (shrink)

Whistleblowers have significantly shaped the state of contemporary society; in this context, this research sheds light on a persistently neglected research area: what are the key determinants of whistleblowing within government agencies? Taking a unique methodological approach, we combine evidence from two pieces of fieldwork, conducted using both primary and secondary data from the US and Indonesia. In Study 1, we use a large-scale survey conducted by the US Merit Systems Protection Board (MSPB). Additional tests are conducted in Study 1, (...) making comparisons between those who have and those who do not have whistleblowing experience. In Study 2, we replicate the survey conducted by the MSPB, using empirical data collected in Indonesia. We find a mixture of corroboration of previous results and unexpected findings between the two samples (US and Indonesia). The most relevant result is that perceived organizational protection has a significant positive effect on whistleblowing intention in the US sample, but a similar result was not found in the Indonesian sample. We argue that this difference is potentially due to the weakness of whistleblowing protection in Indonesia, which opens avenues for further understanding the role of societal cultures in protecting whistleblowers around the globe. (shrink)

Criticism of Qur'an hermeneutics method by Averroës, an Islamic philosopher.

The purpose of this research was to know the description of hosters work profesionalism of children day care center at Yogyakarta. The research subjected 8 hosters who had work up to one year. The data was collected by Interview, test of child developmental knowledge, and observation. Hoster work profesionalism was measured from the understanding of child developmental knowledge, ability to apply their knowledge, ethics, and responsibility at worked. The result showed that hosters can understand about child developmental knowledge, good enough. (...) Hosters ability to apply their knowledge was good enough eventhough almost all of the hosters just gave care service to children and not maximally in applying their knowledge. Almost all of the hosters had good enough responsibility about all that happened in workplace. Almost all of hosters not too understand about profession ethics, their just use social norms and rules of their workplace. (shrink)

Early on in Specters of Marx, the first sentence in Exordium reads: ‘Someone, you or me, comes forward and says: I would like to learn to live finally’. In the last paragraph of the last chapter, Derrida gives the injunction: ‘If he loves justice at least, the “scholar” of the future, the “intellectual” of tomorrow should learn it and from the ghost’. The ghost is the gift Derrida leaves us, yet, what can ghosts teach us about justice and how may (...) we (dare we) learn from them? Derrida invokes Levinas's name for the only time in Specters of Marx, with the line ‘The relation to others – that is to say, justice, writes Levinas’. From ‘Violence and Metaphysics’ to ‘At This Very Moment in This Work Here I Am’, the spectral relation between Derrida and Levinas already performs spectral justice. How do we say ‘J'accepte’ to spectral justice – justice that we cannot rightly possess? The figure and logic of the ghost serve not merely rhetorical purposes but, in its non-presence and presence, the ghost becomes the trace of the justice that we can neither own nor disown, but need to learn to live with, even if, in politics and in life, the fear of ghosts remains. (shrink)

Microgames are rapidly gaining increased attention and are highly being considered because of the technology-based media that enhances students’ learning interests and educational activities. Therefore, this study aims to develop a new construct through confirmatory factor analysis, to comprehensively understand the factors influencing the use of microgames in mathematics class. Participants of the study were the secondary school teachers in West Java, Indonesia, which had a 1-year training in microgames development. We applied a quantitative approach to collect the data via (...) online questionnaires through google form. Structural Equation Modelling with AMOS software was used to analyze the proposed model. Empirical results confirmed the perceived easy to use and subjective norm influence relationship with teachers’ microgame usage behaviors and intentions. In this condition, SN was found to have the initial significant influence on behavioral intention, as attitude, BI, and facilitating conditions also correlated with the actual use of microgames. Furthermore, the largest influential factor was BI, with the results subsequently showing that TPACK had no significant influence on the actual use of microgames. This report is expected to help bridge the gap across several previous studies, as well as contribute to the explanation and prediction of the factors influencing the teachers’ mathematical utilization of the study’s program. Besides this, it also helps to increase the use of microgames in teaching and learning activities. (shrink)

Academic leaders in management from all over the world—including recent calls by the Academy of Management Shaw (Academy of Management Journal 60(3): 819–822, 2017)—have urged further research into the extent and use of questionable research practices (QRPs). In order to provide empirical evidence on the topic of QRPs, this work presents two linked studies. Study 1 determines the level of use of QRPs based on self-admission rates and estimated prevalence among business scholars in Indonesia. It was determined that if the (...) level of QRP use identified in Study 1 was quite high, Study 2 would be conducted to follow-up on this result, and this was indeed the case. Study 2 examines the factors that encourage and discourage the use of QRPs in the sample analyzed. The main research findings are as follows: (a) in Study 1, we found the self-admission rates and estimated prevalence of business scholars’ involvement in QRPs to be quite high when compared with studies conducted in other countries and (b) in Study 2, we found pressure for publication from universities, fear of rejection of manuscripts, meeting the expectations of reviewers, and available rewards to be the main reasons for the use of QRPs in Indonesia, whereas (c) formal sanctions and prevention efforts are factors that discourage QRPs. Recommendations for stakeholders (in this case, reviewers, editors, funders, supervisors, chancellors and others) are also provided in order to reduce the use of QRPs. (shrink)

We examine the role of religiosity on the financing activities in both Islamic and conventional banks in Indonesian provinces by using five different measures of religiosity: number of Islamic schools, hajj application, number of Islamic seminary schools, number of Mosques, and number of certified halal products. Based on regression analysis, the results show that both Islamic and conventional banks provide more financing in religious provinces. Religiosity also helps in reducing the volume of non-performing financing. Our the results are still qualitatively (...) valid after taking into account endogeneity issue that emanates from omitted variables (i.e., unobservable beliefs, ideas, and attitudes), and possible reverse causality between religiosity and the total amount of financing at the province level. (shrink)

Abstrak: Artikel ini menguraikan penggunaan konsep teologis “Trinitas sosial” oleh empat teolog yang secara khusus menyoroti isu-isu ekonomi. Secara umum para teolog itu menyatakan bahwa teologi ekonomik yang berdasarkan “Trinitas sosial” menolak model ekonomi individualistik yang memertaruhkan komunitas. Mereka memberi gambaran yang berbeda-beda tentang model ekonomi yang layak ditolak itu. Meeks dan Boff melihat praktik ekonomi pasar yang berlaku saat ini maupun praktik ekonomi sosialis yang pernah dijalankan di negara-negara komunis sebagai wujud-wujud dari model ekonomi semacam itu. Novak menolak praktik (...) sosialisme dan memandang kapitalisme yang bersifat demokratik sebagai model ekonomi yang trinitaris. Higginson menilai model ekonomi yang individualistik itu tersirat dalam “etos Protestan”nya Max Weber dan seringkali tercermin dalam cara pengelolaan perusahaan. Saya melanjutkan teologi ekonomik yang berdasarkan Trinitas Sosial itu dengan menjadikan secara spesifik keluarga sebagai wujud konkret komunitas. Saya berpendapat bahwa “Trinitas keluarga” dapat menjadi dasar bagi pengembangan teologi ekonomik yang responsif terhadap konteks ekonomi Indonesia dan Asia pada umumnya, di mana keluarga menjadi bukan hanya model hubungan sosial tetapi juga acuan etis. Kata-kata Kunci: Trinitas sosial, teologi ekonomik, ekonomi kekeluargaan. Abstract: This article explores the use of the theological concept of “social Trinity” by four theologians focusing on economic issues. In general, those theologians suggest that the concept of “social Trinity” implies an economic theology resisting the individualistic economy model, which puts the community at stake. They disagree on which economic system exactly they consider worth rejecting. For Meeks and Boff, that economic model includes both the existing market economy and socialism as had been practiced in the communist countries. Novak rejects the economic system of socialist countries whilst insisting that “democratic capitalism” is consistently Trinitarian. Higginson argues that the individualistic economy is implied in Weber’s “Protestant ethic” and often reflected in the management of corporations. Subscribing to the economic theology based on “social Trinity,” and, at the same time, responding specifically to the characteristics of the Indonesian context, I suggest the family as a concrete form of community. I argue that “familial Trinity” would serve as a foundation for developing an economic theology in response to the situation of Indonesian economy and Asian economy in general, where the family is not only a model of social relations, but also an ethical reference. Keywords: Social Trinity, economic theology, familial economy. (shrink)

This article focuses on the relevance of religious traditions of self-restraint, particularly Sabbath and Nyepi, in the context of the COVID-19 pandemic. From an economic perspective, the pandemic interrupts a lifestyle marked by an unceasing process of production and consumption that affects almost all aspects of life. Such a lifestyle, known as ‘productivism’, has been confronted with ‘anti-productivism’ promoted by groups of Marxism-inspired intellectuals and activists. Employing the method of public theology, this study reveals that religious traditions of self-restraint prepare (...) humanity to anticipate interruptions of regularity, such as a pandemic, in a way that is critical of productivism yet distinct from anti-productivism. From a spiritual perspective, the pandemic and religious traditions of self-restraint should be perceived as synergistic appeals to a balanced lifestyle that is socially, economically, and ecologically harmonious. (shrink)

Interactive Whiteboard has recently been used to replace the TWB, with many of its features being observed to help teachers in educational activities. This is based on effectively and efficiently increasing the teacher-student interaction. Therefore, this study aims to analyze the determinants of Behavioral Intention and the use of interactive whiteboards by K-12 teachers, in remote and rural Chinese areas. The Modified-Unified Theory of Acceptance and Use of Technology 2 model was used in this analysis, as a learning medium to (...) deliver the subject matter to students. The sample and population were also the teachers in the Guangxi Zhuang Autonomous Region, China, where 171 voluntary respondents participated in this study. Furthermore, the obtained data were processed using a Structural Equation Model approach, through the Smart-PLS software. The results showed that Habit and Hedonic Motivation had a significant influence on the Behavioral Intention of teachers, toward the utilization of IWB in remote and rural areas. Besides this, Facilitating Conditions and BI also had a significant positive effect on Usage Behavior. Based on these results, important information was provided to school principals, local governments, and teachers for education quality improvement, regarding the patterns of increasing IWB utilization in remote and rural areas. (shrink)

Calling is a very important concept in Christianity. In the medieval era, calling was restricted to ecclesiastical work alone, a devotion to the life of contemplation. Ordinary work or physical labour was not considered qualified to be a calling. Martin Luther was the one who taught that the ordinary work of the ordinary people was also God’s calling and equally spiritual as the ecclesiastical work. However, Miroslav Volf, a Croatian theologian, criticised Luther that his view of calling was too static (...) and irrelevant to the modern context where people often choose to quit a job because of its negative effects and some people have to do multiple jobs in order to make ends meet. While recognising the validity of Volf’s critique, this article seeks to demonstrate that even in the modern context, calling is still a very important theological concept to reflect upon work. Luther’s vocational view of work could be retrieved in discussing the theology of work by putting it in dialogue with Calvin, Kuyper, and other theologians.Contribution: This article seeks to show that the concept of calling is indispensable in constructing a sound theology of work for the modern context. By understanding work as calling, Christian workers are enabled to see how they are participating in God’s redemptive work through their jobs. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

BackgroundEmergency separation of conjoined twins is performed when one twin is already dead or dying and threatens the survival of the other. The particular decision to perform an emergency separation of conjoined twins provides an ethical dilemma that needs special attention. Adding to the complexity of surgical and postsurgical management in emergency separation, ethical and sociocultural aspects further complicate decision-making.Case presentationFrom 1987 to 2022, 18 conjoined twin separations were performed in our centre. This paper describes three conjoined twin emergency separations. (...) In the first case of thoracoomphalopagus babies at nine days of age, one baby was diagnosed with necrotizing enterocolitis with frequent desaturation and seizures, and the other baby was healthy. Emergency separation was performed on the twelfth day of age; unfortunately, neither baby survived the surgery. In the second case, emergency separation was performed on the 110th day of life due to sepsis in one baby. The nonseptic twin passed away six hours after surgery, while the septic twin died 12 days after surgery due to wound dehiscence and abdominal sepsis. The third case was of an omphalopagus conjoined twin with a parasitic twin. The healthy baby was deemed nonviable but found to be healthy upon birth. Immediate emergency separation was performed at 2 h of age. The living baby survived the surgery but passed away two months later.ConclusionsWhen separation is deemed necessary to save one twin, it becomes difficult to apply standard ethical medical reasoning. The decision to separate results in most cases in very high-risk surgeries with poor outcomes during surgery and postsurgery. Compounded by the complexity of the case, sociocultural and religious aspects further add to the dynamics of decision-making. A multidisciplinary team must work together with a health ethics committee and navigate through this ethical conundrum with the patient and family at its decision-making centre to decide on the best plan of care. (shrink)