Meninjau etika akuntan publik dalam filosofi singo mengkok
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Keywords:
public accounting, ethical, profession, singo mengkok
Abstract
The aim of this research is to internalize the ethics of public accountants singo mengkok's Philosophy which is known to be full of the meaning of the philosophy of life. This research uses a literature study method that examines scientific articles. The main Findings is internalization of public accounting ethics singo mengkok‘s philosophy creates a context for applying code of public accounting ethics profession in carrying out their professional services by always remember that all their behavior will be accounted to God, so they must be able to restrain their passions and balance with faith and sincerity. Singo Mengkok is a symbol of noble teachings with elements so that the internalization of public accounting ethics in the philosophy of Singo Mengkok becomes a new solution in accounting science, also become a strategy for public accountants to avoid ethical violations that have occurred.
References
REFRENSI
Budisusetyo, S. , & Subroto, B. (2012). “Teposliro” and “Semuci” among Publik Accountants: Do We Know, and Do We Care?. Jurnal Akuntan Publiksi Multiparadigma, 3(2), 210–218.
Burrell, G., & G. Morgan. (1979). Sociology paradigms and organizational analysis: elements of sociology of corporate life. Heineman Educational Books, Ltd.
Djasuli, M. (2018). Kontruksi Etika Maduraisme dalam Kode Etik Akuntan publik Profesional: Internalisasi Nilai “Gaik Bintang” dalam Etika Profesi Akuntan publik. Jurnal Bisnis Dan Akuntan Publiksi, 14(2), 126132.
Eka Rustiana Dewi, I. G. P. (2019). Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Jurnal Penjaminan Mutu, 5(1), 43.
Eltivia, N. (2013). Menguak “Pancer” Integritas Akuntan publik dengan Filosofi Jawa. Jurnal Riset Akuntan Publiksi Dan Keuangan. , 1(3), 174–181.
Kronologi Kasus Dugaan Suap Pejabat Kemendes PDTT dan Auditor BPK., (May 28, 2017).
Hamidah, & Anindita R. (2020). Akuntan publiksi Lingkungan Dalam Pitutur Luhur Kejawen. Jurnal Akuntan Publiksi Multiparadigma., 11(2), 278–296.
Harkaneri. (2013). Urgensi Etika dalam Akuntan publiksi Dilihat dari Sudut Pandang Islam. (Vol. 4). EL- RIYASAH.
Hendrapawoko, K. , Setiawaty, L. , Ernawan, R. , & Odata, R. D. (2021). Factors Affecting Online Shopping Behavior for Net-Generation in Jabodetabek. ASEAN Marketing Journal, 12(2), 69–82.
Hidayatullah, S. , Waris, A. , & Devianti, R. C. (2018). Perilaku Generasi Milenial dalam Menggunakan Aplikasi Go-Food. Jurnal Manajemen Dan Kewirausahaan, 6(2).
Iaiglobal.or.id. (2015, November 20). Akuntan publik Tingkatkan Kemakmuran Ekonomi Bangsa.
Iaiglobal.or.id. (2020, November 30). Tantangan Profesi Dan Ekonomi Indonesia Pasca Covid-19.
Institut Akuntan publik Indonesia (IAPI). (2021). Kode Etik Profesi Akuntan publik. Bagian 1. DSAK-IAI. Jakarta.
Ismurdiyahwati, I. , & Nasor, A. (2021). Through the Concept of Visual Language, Batik Motifs in the Northern Region of East Java, Have a Common Meaning. . Prosiding ISBI Bandung. .
Kim, Y. , Lee, M. , & Park, S. (2014). Shopping value orientation : Conceptualization and measurement. Journal of Business Research, 67(1), 2884–2890.
Kitchenham, B. , Pretorius, R. , Budgen, D. , Brereton, O. P. , Turner, M. , Niazi, M. , & Linkman, S. (2010). Systematic literature reviews in software engineering – A tertiary study. Information and Software Technology. 52(8), 792–805.
Muzakki, A. W. , Joebagio, H. , & Akhyar, M. (2017). Raden Qosim’s Religious Humanism Approach of Javanese Islamization Process. International Journal of Multicultural and Multireligious Understanding, 4(5).
Rahman, Y., Noholo, S., & Santoso, I. R. (2019). KONSEP AKUNTANSI SYARIAH DALAM BUDAYA MAHAR. Jurnal Akuntansi Multiparadigma, 10(1). https://doi.org/10.18202/jamal.2019.04.10005
Reraja F., & Sudaryati E. (2019). Etika Akuntan publik Dalam Filosofi Adigang Adigung Adiguna. . Jurnal Akuntan Publiksi Multiparadigma, 10(3), 482–501.
Rukhayatin. (2014). Batik “Drajat” Singo Mengkok.
Sitohang, K. (2016). In Etika Profesi Akuntan publiksi . PT Kanisius.
Steenkamp, J. B. E. M. , & ter Hofstede. (2002). International market segmentation: Issues and perspective. International Journal of Research in Marketing, 19(3), 185–213.
Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). CV Alfabeta.
Sukmawati, N. L. G. , Herawati, N. T. , & Sinarwati, N. K. (2014). Pengaruh etika profesi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap opini auditor. E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1).
Surabaya, U., Ngagel, J., Selatan, J., 169, N., & Gubeng, S. (2015). Sujoko Efferin. Jurnal Akuntansi Multiparadigma JAMAL, 6, 341–511. https://doi.org/10.18202/jamal.2015.12.6037
Thamrin, G. , Bernarto, I. , & Kawata, Y. (2020). The influence of trust, satisfaction, value, and brand image on loyalty. BISMA (Bisnis Dan Manajemen), 12(2), 168–185.
Tjun Tjun, L. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntan , 4(1), 34.
Urumsah D., & Wicaksono A. (2018). Pentingkah Nilai Religiusitas Dan Budaya Organisasi Untuk Mengurangi Kecurangan? Jurnal Akuntan Publikasi Multiparadigma, 9(1), 156–172.
Winata, S. , & Khomsiyah, K. (2018). Dampak Kode Etik Pada Pengaruh Filosofi Etis Dan Intensitas Etis Terhdadap Pengambilan Keputusan Etis Akuntan Publik. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(2), 259–278.
Budisusetyo, S. , & Subroto, B. (2012). “Teposliro” and “Semuci” among Publik Accountants: Do We Know, and Do We Care?. Jurnal Akuntan Publiksi Multiparadigma, 3(2), 210–218.
Burrell, G., & G. Morgan. (1979). Sociology paradigms and organizational analysis: elements of sociology of corporate life. Heineman Educational Books, Ltd.
Djasuli, M. (2018). Kontruksi Etika Maduraisme dalam Kode Etik Akuntan publik Profesional: Internalisasi Nilai “Gaik Bintang” dalam Etika Profesi Akuntan publik. Jurnal Bisnis Dan Akuntan Publiksi, 14(2), 126132.
Eka Rustiana Dewi, I. G. P. (2019). Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Jurnal Penjaminan Mutu, 5(1), 43.
Eltivia, N. (2013). Menguak “Pancer” Integritas Akuntan publik dengan Filosofi Jawa. Jurnal Riset Akuntan Publiksi Dan Keuangan. , 1(3), 174–181.
Kronologi Kasus Dugaan Suap Pejabat Kemendes PDTT dan Auditor BPK., (May 28, 2017).
Hamidah, & Anindita R. (2020). Akuntan publiksi Lingkungan Dalam Pitutur Luhur Kejawen. Jurnal Akuntan Publiksi Multiparadigma., 11(2), 278–296.
Harkaneri. (2013). Urgensi Etika dalam Akuntan publiksi Dilihat dari Sudut Pandang Islam. (Vol. 4). EL- RIYASAH.
Hendrapawoko, K. , Setiawaty, L. , Ernawan, R. , & Odata, R. D. (2021). Factors Affecting Online Shopping Behavior for Net-Generation in Jabodetabek. ASEAN Marketing Journal, 12(2), 69–82.
Hidayatullah, S. , Waris, A. , & Devianti, R. C. (2018). Perilaku Generasi Milenial dalam Menggunakan Aplikasi Go-Food. Jurnal Manajemen Dan Kewirausahaan, 6(2).
Iaiglobal.or.id. (2015, November 20). Akuntan publik Tingkatkan Kemakmuran Ekonomi Bangsa.
Iaiglobal.or.id. (2020, November 30). Tantangan Profesi Dan Ekonomi Indonesia Pasca Covid-19.
Institut Akuntan publik Indonesia (IAPI). (2021). Kode Etik Profesi Akuntan publik. Bagian 1. DSAK-IAI. Jakarta.
Ismurdiyahwati, I. , & Nasor, A. (2021). Through the Concept of Visual Language, Batik Motifs in the Northern Region of East Java, Have a Common Meaning. . Prosiding ISBI Bandung. .
Kim, Y. , Lee, M. , & Park, S. (2014). Shopping value orientation : Conceptualization and measurement. Journal of Business Research, 67(1), 2884–2890.
Kitchenham, B. , Pretorius, R. , Budgen, D. , Brereton, O. P. , Turner, M. , Niazi, M. , & Linkman, S. (2010). Systematic literature reviews in software engineering – A tertiary study. Information and Software Technology. 52(8), 792–805.
Muzakki, A. W. , Joebagio, H. , & Akhyar, M. (2017). Raden Qosim’s Religious Humanism Approach of Javanese Islamization Process. International Journal of Multicultural and Multireligious Understanding, 4(5).
Rahman, Y., Noholo, S., & Santoso, I. R. (2019). KONSEP AKUNTANSI SYARIAH DALAM BUDAYA MAHAR. Jurnal Akuntansi Multiparadigma, 10(1). https://doi.org/10.18202/jamal.2019.04.10005
Reraja F., & Sudaryati E. (2019). Etika Akuntan publik Dalam Filosofi Adigang Adigung Adiguna. . Jurnal Akuntan Publiksi Multiparadigma, 10(3), 482–501.
Rukhayatin. (2014). Batik “Drajat” Singo Mengkok.
Sitohang, K. (2016). In Etika Profesi Akuntan publiksi . PT Kanisius.
Steenkamp, J. B. E. M. , & ter Hofstede. (2002). International market segmentation: Issues and perspective. International Journal of Research in Marketing, 19(3), 185–213.
Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). CV Alfabeta.
Sukmawati, N. L. G. , Herawati, N. T. , & Sinarwati, N. K. (2014). Pengaruh etika profesi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap opini auditor. E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1).
Surabaya, U., Ngagel, J., Selatan, J., 169, N., & Gubeng, S. (2015). Sujoko Efferin. Jurnal Akuntansi Multiparadigma JAMAL, 6, 341–511. https://doi.org/10.18202/jamal.2015.12.6037
Thamrin, G. , Bernarto, I. , & Kawata, Y. (2020). The influence of trust, satisfaction, value, and brand image on loyalty. BISMA (Bisnis Dan Manajemen), 12(2), 168–185.
Tjun Tjun, L. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntan , 4(1), 34.
Urumsah D., & Wicaksono A. (2018). Pentingkah Nilai Religiusitas Dan Budaya Organisasi Untuk Mengurangi Kecurangan? Jurnal Akuntan Publikasi Multiparadigma, 9(1), 156–172.
Winata, S. , & Khomsiyah, K. (2018). Dampak Kode Etik Pada Pengaruh Filosofi Etis Dan Intensitas Etis Terhdadap Pengambilan Keputusan Etis Akuntan Publik. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(2), 259–278.
Published
2023-03-11
How to Cite
Putri , D., Afanillah, H., & Dwi Rahmawati, L. (2023). Meninjau etika akuntan publik dalam filosofi singo mengkok. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(1), 31-44. https://doi.org/10.29407/jae.v8i1.19465
Section
Volume 8 No 1 Tahun 2023
Copyright (c) 2023 Diana Putri , Hafif Afanillah, Linda Dwi Rahmawati
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