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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Innovation Business Management and Accounting Journal Jurnal Ekonomi dan Akuntansi Media Ilmiah Akuntansi
Habsyah Fitri Aryani
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Innovation Business Management and Accounting Journal

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Concept of Accountant Ethics Based on Javanese Cultural Values Fitriah Ulfah; Muhammad Aras Prabowo; Habsyah Fitri Aryani; Taufik Hidayadi; Siti Danila Hanipa
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.63

Abstract

This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics to increase the professionalism and compliance of accountants with the code of ethics. The research method used is a literature review using descriptive data analysis. The literature sources used are in the form of books, journals, and research results that are appropriate to the research topic. The results of the study reveal that nine Javanese cultural values have integrity for strengthening the accountant's code of ethics.These values include (1) Ojo Dumeh (not selfish), (2) Alon-alon asal kelakon (be wise and careful), (3) Bahasa Jawa Kromo Inggil (communicate politely and politely), (4) Ewuh-pakewuh (Shyness), (5) Unggah-ungguh (Be respectful and polite), (6) Eling lan waspodo (careful and alert), (7) Sungkan (respect), (8) Mangan ora mangan sing penting kumpul (Togetherness), and (9) Rukun agawe (be cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.
Co-Authors Arif Alamsyah Devi Nurmah Wani Ersyafdi, Ilham Ramadhan Fariha Ikhwana Fitriah Ulfah Hanif Allaudza’i Hidayani Hidayani Hululudin Hululudin Jaka Isgiyarta Muhammad Aras Prabowo Nurul Fauziyyah Ruli Bestari Siti Danila Hanipa Taufik Hidayadi