Nilai Tradisi Peusijuek Aceh Sebagai Upaya Resolusi Konflik Audit

Abstract

This research aims to construct the value of the peusijuek tradition in Acehnese society as an effort to resolve conflict audits. The Nusantara paradigm is the worldview in this research with a qualitative–literature study approach. The primary findings of this research reveal that Western-style audit conflict resolution is based on philosophical values of egoism and materialism, which have implications for the massive cases of ethical violations and audit scandals that occur. The peusijuek tradition, which originates from the essence of Islamic values, views the auditor-client relationship as a single entity that wants to uphold divine values and the common good. By resolving the peusijuek audit conflict, the aspect of religiosity is expected to be able to maintain a pure audit process and not get caught up in pragmatism for mere interests.