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Research and theory on the role of personal values in morality have received significant attention in the last years. In this study, we observe the tendency of individuals acting within organizations to create budgetary slack given their personal values and social reality. Specifically, we interview with the four undergraduate students in Accounting. We observe the ethical dilemma of the students as a representative of youth who ever involved in the budget-setting process. Recent studies in empathy-related responses to the individual ethical dilemma are also discussed. We find that all the participants have different responses to slack the budget after being pressured by their social environment. All the participants tend to create a budget slack by adding unexpected costs in their budgets. They use the "relativist" ideology and feel a sense of empathy towards the sustainability of their organization. However, the participants still prioritize their rationality over the social reality concerning the budgetary slack phenomena. The results suggest that personal values and social reality play a role in determining how individuals should react to the moral reasoning of budgetary slack.

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This study aimed to determine the response of farmers and perceived barriers in adopting organic rice farming.The study was conducted in three subaks in the Banyumala River Basin, Buleleng Regency.The three subaks were selected purposively based on considerations of upstream, middle and downstream agroecosystems. Data were collected from key informants consisting of field agricultural extension workers, subak head and selected farmers, using field observations and in-depth interviews. Data analysis was carried out using qualitative descriptive techniques through the stages of reduction, presentation, interpretation and conclusions.The response of farmers to the adoption of organic farming is negative. Cognitive response is better than attitude response, while the worst response is behavioral response.The response of farmers in the upstream agroecosystem is better than the response of the farmers in the middle and downstream agroecosystems.The obstacles that cause farmers to be unresponsive to the adoption of organic rice farming stem from government policies and programs that are not yet optimal, a market environment that does not benefit farmers, farmers' internal constraints and the ineffective role of subak.

High economic growth can encourage income distribution and can reduce poverty. One important factor that needs to be considered is that the skills and competencies of human resources must be consistently improved according to the needs of the growing labor market. The article is going to reveal the role of banks in implementing rural community empowerment to overcome trickle-down effect through financial inclusion policies towards the industrial revolution 4.0 and the role of banking in encouraging financial inclusion policies to move the real sector of rural communities in overcoming poverty trickle-down effect and overcome the difficulties of the industrial revolution 4.0. A descriptive qualitative approach was implemented. Badung Regency, Mengwi District, was the setting to collect data. The results showed the banking sector has collaborated with the Tri Eka Bina Artha Mulia Cooperative to utilize a powerful banking product, namely one-handed transactions with the aim of making it easier for the public or customer to obtain banking services. Source of funding for various community activities to improve the welfare of the community in Badung Regency, Mengwi District. Through financial inclusion, the banking sector in facing the 4.0 industrial revolution, building from the periphery, making the process of transaction and developing business easier, one-handed transactions help customers or people who live in villages to be able to transact both in the form of deposits, deposits and credit through Bank Negara Indonesia 46 agents, Bank Rakyat Indonesia Link and Automated Teller Machines as well as providing monthly payment services for consumer obligations such as payments for electricity, water, cellular phone credit, electricity credit, insurance, Social Security Administering Body.