PERAN KAPABILITAS INOVASI TERHADAP PERBAIKAN PRODUK USAHA KECIL MENENGAH (UKM) DENGAN TEKANAN LINGKUNGAN DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada UKM di Kabupaten Purbalingga)

Abstract

This research is entitled “Ethical Intervention and Moral Development of
Students”. The purpose of the study is to compare the moral development of students
from Accounting Departments with students of other departments at Economic Faculty
Unsoed. The instrument used to measure the moral development of business students
was defining issue test (DIT). Research findings indicate that students who have
attended ethical class have better moral development as compared to those who have
not taken the course. Moreover Accounting students have better moral development as
compared to students from other departments. Based on the findings, it is
recommended that ethics should be offered to business students since it appears to
affect students moral development. In addition, the inclusion of Ethics as a course
must be offered to other departments too, as the case of accounting course. Lectures
should provide simulation as a method of teaching in class in order to give better
impact on students.