Abstract

<p><em>This article has objectives to concots values of madurese culture’s local wisdoms in order to build the concept of accounting profession’s code of ethics in Indonesia holitically. The main foundation of the holistic accounting profession’s code of ethics in Indonesia is the local wisdoms in which are taken from the madurese culture from the madura folk song entitled “Ghai’ Bintang”. Ghai’ Bintang lyrics are full with God’s value that is implemented in honesty value and this is one of the charasterics of madura people in their daily life. The holistic concept will be very important in this research as the foundation that will be internally fused in the building of the holisctic Indonesian Accountant Code of Ethics with the Ghai’ Bintang song. The Holistic approach is a way in a research in building new concept from the previous one. This research has produced the holisctic Indonesian Accountant Code of Ethics in which based on the values of knowledge principles, competence, defenselesness, grateful, and happiness. Those five principles must be covered with hinesty value as the spearhead of moral that has to be owned by each accountant. Those principles are part of the transformation of God Values that must be applied by every human being in the earth. Thus, this is also a responsibility for each accountant when they take action in their professional activities. Moreover, the implementation of Madura local culture ethical value may become a new foundation of the reformation of accounting profession’s code of ethics in Indonesia in this industry revolution era.</em><strong></strong></p>

Highlights

  • This article has objectives to concots values of madurese culture's local wisdoms in order to build the concept of accounting profession's code of ethics

  • the local wisdoms in which are taken from the madurese culture from the madura folk song entitled

  • Ghai' Bintang lyrics are full with God's value

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Summary

MEMBANGUN BATU BATA PERTAMA

Pendekatan penelitian ini menggunakan metode kualitatif dengan konsep holistik kode etik akuntan. Straus dan Corbin (2005:12) mengkualitatifkan peneliti sebagai intrumen paling penting dalam mengambil cara pandang terhadap sebuah penelitian. Metode kualitatif digunakan untuk mengungkap data dan pemahaman terhadap data dari sudut pandang peneliti. Penelitian kualitatif perlu subjektifitas peneliti dalam memberikan pemahaman terhadap situs penelitian yang dilakukan. Penelitian ini secara sederhana dibangun dari pendekatan kualitatif untuk mendiskripsikan sebuah konsep tata nilai kode etik akuntan secara holistik. Konsep holistik kode etik inilah sebagai cara untuk meramu konsep baru dari konsep lama. Penelitian ini mencoba menurunkan nilai-nilai budaya yang ada di nyanyian ghai’ bintang menjadi tatanan nilai yang mampu dipahami secara komprehensif. Makna “Ghai’ Bintang ya le’ ghagghar bulan”, itu sendiri didefinisikan sebagai pengetahuan. Makna “Pajhauna e lon alon” didefinisikan sebagai bersyukur. Makna “Liya lites, kembhang ates, tocca’ toccer” didefinisikan sebagai kebahagian

Sejarah orang Madura dalam konsep
Seorang Akuntan dalam menjaga kode etik
Etik Akuntan Profesional
Penerapan Sistem review Bertingkat Dalam
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