Abstract

Education: Honesty, Discipline, Patience, and Ethics as Media in Implementing Government Financial Accounting in Samarinda, Indonesia

Highlights

  • The reason the author chose the title of education, honesty, discipline, and patience, and ethics as a media, because without good accounting education, honesty, discipline, patience, and ethics, the implementation of local government financial accounting is chaotic

  • The honesty can be achieved if it started with good intentions (Bustami, Syafruddin, & Afriani, 2018; Priyanto, Aunnurahman, & Aswandi, 2019). Both definitions indicate that intention comes from faith and the faith of the regional government apparatus comes from the obedience formed by their obedience to the Divine Omnipotence

  • The results showed that accounting education, honesty, discipline and patience well as good ethics are the keys to success in the implementation of local government financial accounting because the five components constitute an integrated whole

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Summary

Introduction

The reason the author chose the title of education, honesty, discipline, and patience, and ethics as a media, because without good accounting education, honesty, discipline, patience, and ethics, the implementation of local government financial accounting is chaotic. The honesty can be achieved if it started with good intentions (Bustami, Syafruddin, & Afriani, 2018; Priyanto, Aunnurahman, & Aswandi, 2019) Both definitions indicate that intention comes from faith and the faith of the regional government apparatus comes from the obedience formed by their obedience to the Divine Omnipotence. The ability to spread the economic information, which is, in essence, the enforcement of ethical values and morality of the regional government apparatus. 1) found with reference to tourism industries in Bali, there are at least there are five parties, namely (1) government, (2) educational institution, (3) industries, (4) traditional local village (desa pakraman), and (5) mass media to educate people ethical values and wisdom. Irrespective various channels may be utilized, either formal or non-formal or informal, or mix of them, the matter of ways to spread profiting modern means is worth to think for successful ethical education in tourism

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