Innovation Business Management and Accounting Journal
Vol. 2 No. 3 (2023): July - September

Concept of Accountant Ethics Based on Javanese Cultural Values

Fitriah Ulfah (Universitas Nahdlatul Ulama Indonesia)
Muhammad Aras Prabowo (Universitas Nahdlatul Ulama Indonesia)
Habsyah Fitri Aryani (Universitas Nahdlatul Ulama Indonesia)
Taufik Hidayadi (Universitas Nahdlatul Ulama Indonesia)
Siti Danila Hanipa (Universitas Nahdlatul Ulama Indonesia)



Article Info

Publish Date
20 Aug 2023

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.

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Journal Info

Abbrev

ibmaj

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. ...