This article aims to explore the poetical value "Ilir-Ilir", has a Javanese culture style, to be articulated in the development of accounting education. The phenomenon of accounting practices in Indonesia that deviates from propriety and goodness, should make academics and accounting practitioners aware of the solution. Data is collected through reading the literature to explore the value of poetry "ilir-ilir". Data analysis uses Self as the main analysis tool with the help of Barthes Semiotics research method. The analysis is carried out through two levels of significance, namely denotation analysis and connotation, myth and symbol analysis. This research succeeded in uncovering the value of the poetry "Ilir-Ilir", so that concepts and principles can be identified that should smear accounting education in Indonesia.
This study aims to reveal the professional commitment of auditor in local wisdom perspective of the Kaili ethnic community. Qualitative approaches through data reduction and interpretation are used as data analysis. Source triangulation through the case which related to auditor professional commitment was implemented to get a total comprehension. The elaboration result of auditor professional commitment with the local wisdom of Kaili ethnic indicates that auditor professional commitment will be faded by the individual behaviour which are nevadai, nenavusaka, and nebagiu. In contrary, the auditor professional commitment can be maintained if the auditor adheres to the Kaili’s cultural values of local wisdom in doing good that relates to daily life, namely ane mamate rai nembali, pakadoli gau nemo mabali (to always doing good in life, do not bother it with wickedness), ane raja madago, maria rasi (good favor brings many benefits), belo raporia belo rakava (good deeds will be rewarded with good deeds).
This study aims to reveal the independent auditor's way in applying personal ethics value and profession ethics code to the performance of auditing in two points between the right and wrong or similar to not stuck in the choices that destructive. Two cultures of Bali, Kain Poleng and Mulat Sarira, are used as a perspective to reveal how the auditors working in the good and bad spectrum as described by Kain Poleng which is still showed the identity. This study used qualitative approach with personal as a tool of analysis through data reduction and reflection methods. Triangulation data source was conducted on cases relating to the ethics auditor in order to get sufficient understanding. The interview result shows that the auditor who internalizes the concept of Kain Poleng and Mulat Sarira is stronger to face temptation from the outside because they are afraid of God reprisal which resulted in the application of responsible profession ethics code. KEY WORDS Ethics, auditor, kain poleng, mulat sarira. This article is the result of study about the auditors ethics which uses qualitative approach by interviewing the informant and analyze by reflective analysis in the perspective of Bali spiritual culture, namely Kain Poleng and Mulat Sarira. Auditor ethics becomes crucial to be studied considering the auditor is important position in economic activity and the susceptibility to the deviating action. As a professional public accountant, the auditor's work become the basis of decision-making of various parties that concerned with the other companies or organisations. Accountants actually have the useful role for the public (Mardiasmo, 2014). The public believes on the auditor's work and relies on it, therefore the auditors are required to work ethicaly and professional with no particular interest. Therefore one of the most important aspects of the auditor's work is attitude and independent action (Ludigdo, 2007). At the same time, the independence is related to the ethics besides the auditor have to work based on the professional standard staged it. The auditor's position and performance could cause susceptibility to irregularities and breach of ethics.The phenomenon of ethics breach by the auditor is not only micro but also macroscale. Some of the ethics breach that can be found from the case of the international company namely "Enron" and the big five accounting firm, "Arthur Anderson" are accounting irregularities and auditing as well (Benston dan Hartgraves, 2002). The case is breach of ethics which done by cooperating. Some of the breach ethics in Indonesia can be found in the case of PT. Telkom, in one of the Public Accounting Office (KAP) and frozen bank cooperatives and business activities that involving 10 and several large Public Accounting Office (KAP). Suprisingly, the auditors suggest the clients to bribe government officials (Ludigdo, 2007). In addition, the collaboration of auditor and client interest in making audit reports becomes the object to be traded (Sinaga, 2015). Actually, after the large cases and
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