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This paper compares and analyzes the Catholic Social Teaching, Puritan work ethic and Islamic ethic of medieval Muslim Ahi Brotherhood of Anatolia in terms of business ethics. A high level of similarity can be found between Catholic social teaching (CST) and a branch of the Islamic work ethic of Ahi movement. Islamic Ahi work ethic has also significant similarities with the historical Protestant work ethic. This similarity reveals the opportunity to cooperate and to foster a more humanitarian workplace, particularly in multi-cultural organizations both for Christians and Muslims. We can argue that many ethical problems arise in organizations as a result of a violation of ethical values and virtues. Corruption, sexual harassment, mobbing, nepotism, are direct results of the lack of such virtues. Therefore, it is possible to merge Catholic, Protestant and Islamic values to create a more humane workplace.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

This paper compares and analyzes the Catholic Social Teaching, Puritan work ethic and Islamic ethic of medieval Muslim Ahi Brotherhood of Anatolia in terms of business ethics. A high level of similarity can be found between Catholic social teaching (CST) and a branch of the Islamic work ethic of Ahi movement. Islamic Ahi work ethic has also significant similarities with the historical Protestant work ethic. This similarity reveals the opportunity to cooperate and to foster a more humanitarian workplace, particularly in multi-cultural organizations both for Christians and Muslims. We can argue that many ethical problems arise in organizations as a result of a violation of ethical values and virtues. Corruption, sexual harassment, mobbing, nepotism, are direct results of the lack of such virtues. Therefore, it is possible to merge Catholic, Protestant and Islamic values to create a more humane workplace.

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.