Business and professional ethics are very important aspects in the era of globalization. Technological developments in the era of globalization have caused competition in certain businesses and professions to be more stringent and competitive. Competition in a business and a tight profession is likely to lead to unethical actions from business people who engage in certain professions to gain profits and win the competition. This unethical behaviour will harm various parties including consumers, competitors, and even for the business people themselves related to the sustainability of their business and profession in the future. So to avoid this from happening, it is necessary to apply a business and professional ethics. The Master Programme in Accounting at Universitas Pendidikan Ganesha has one business and professional ethics course in the perspective of local wisdom, namely Tri Hita Karana. Business Ethics and Tri Hita Karana Professional Perspective has very universal values ??to achieve theological harmony, social harmony, and ecological harmony in a business or the implementation of certain professions, especially those related to accounting. The theories regarding Business Ethics and Tri Hita Karana Professionals Perspective have been taught in a complete and systematic way in lectures, but to complement these methods, lectures with practitioner lecturers are needed to complement the theories obtained with actual practices in the world of work.

Based on this, to increase knowledge in business ethics courses and the Tri Hita Karana perspective, the Master Programme in Accounting Study Program at Universitas Pendidikan Ganesha in collaboration with Hotel H Sovereign Bali held a joint teaching in the even semester of 2020/2021 academic year, namely on June 26, June 28 , and July 5, 2021 with a duration of 3 lecture meetings. With education and training by industry lecturers, students will be provided with additional knowledge regarding the implementation of business ethics and the Tri Hita Karana perspective in the world of work.

In the joint teaching activity, it was carried out online through the zoom application which was taught by Dr. (C) I Made Ramia Adnyana, SE., MM., CHA. Joint teaching activities in each meeting were carried out with material presentation, then followed by discussion. At the end of the meeting, students presented the results of their review of accounting articles from international journals.

The parties involved in joint teaching activities with industrial lecturers in the business ethics and Tri Hita Karana professional perspective course were the Master Programme in Accounting Study Program, Universitas Pendidikan Ganesha as the organizer of the activity and Hotel H Sovereign Bali as a coach who provided assistance for educators (non-permanent lecturers) ). The joint teaching activity with industrial lecturers in the business ethics and Tri Hita Karana professional perspective course was attended by second semester students of the Master Programme in Accounting Study Program, Universitas Pendidikan Ganesha and industrial lecturer from Hotel H Sovereign Bali who filled the course, Mr. Dr. (C) I Made Ramia Adnyana, SE., MM., CHA.

Students of the Master Programme in Accounting Study Program as participants had additional knowledge and insight related to business ethics courses and the Tri Hita Karana perspective delivered by industry lecturers from Hotel H Sovereign Bali, namely Dr. (C) I Made Ramia Adnyana, SE., MM., CHA, so that students knew the real implementation of business and professional ethics from the tri hita karana perspective in the world of work.