The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field. Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing. ABSTRAKTujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pihak manajemen dalam sumber daya manusia yang berkualitas dan menyusun berbagai strategi yang mampu mengembangkan faktor-faktor yang mempengaruhi tindakan whistleblowing serta untuk pengembangan ilmu akuntansi di bidang auditing. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada auditor internal pada industri perbankan yang menjadi responden di Kabupaten Banyumas yang sekaligus merupakan populasi. Penelitian ini bertujuan untuk menguji anteseden yang terdiri atas profesional auditor dan etika kerja yang mempengaruhi tindakan melakukan whistleblowing para auditor.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sensus. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 25.00 dengan program regresi linier berganda. Hasil penelitian menunjukkan penerimaan terhadap hipotesis yang diajukan yaitu variabel profesional auditor dan etika kerja terbukti mempengaruhi tindakan melakukan whistleblowing para auditor. Kata kunci: profesional audit, etika kerja, audit internal, tindakan whistleblowing

Consumption is the main activity in human life. Allah created everything in this universe to be managed which in the end humans also consume it. For this reason, it is important to discuss consumption patterns so that someone is always on the path of Islamic consumption as the example of the Prophet Muhammad SAW. The level of consumption in the month of Ramadan generally increases significantly, so it is necessary to conduct research on consumption patterns that lead to maslahah and Islamic consumption preferences. So, this study aims to find out how the concept of maslahah and Islamic consumption preferences during the month of Ramadan in Indonesia. This research is a library research with a qualitative descriptive approach. The results showed that the recovery in household consumption in the first quarter grew in the range of 4.12% and will continue into the second quarter. Likewise on the side of money circulation, where based on the amount of money in circulation, consumption credit grew by 6% in March 2022. Furthermore, the correlation formed in the relationship between maslahah and preferences is that maslahah has an effect on Islamic consumption preferences. The higher the level of maslahah, the closer the individual will be to falah, for that consumption preferences are expected to reach falah immediately as part of the aspect of maximizing maslahah.