Abstract

This research aims to directly interpret the relationship between the accounting profession and the application of core values in companies using a phenomenological approach to prevent management irregularities in state-owned companies. This study uses a qualitative method with an approach carried out as internal phenomenology with accounting division employees using documentation and interviews. Data analysis uses noema, epoche, noesis, intentional reduction, and eidetic reduction. The results showed that carrying out a position as an accounting professional will uphold the values set by the company in the AKHLAK core value (Amanah, Kompetensi, Harmonis, Loyalitas, Adaptif, and Kolaboratif), which goes hand in hand with the accountant code of ethics that IAI has set in the design used to prevent and suppress irregularities that someone can commit. If a company wishes to operate within societal norms, customs, and values, the accounting profession must adhere to ethical standards that serve as the foundation for its work. It means they must follow the Accountant's Code of Ethics regulations.

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