KESELARASAN ETIKA KEJAWEN TERHADAP ETIKA PROFESI AKUNTAN ( Studi kualitatif pada akuntan “M” di KAP “X” di Malang )

Abstract

Ethics is a concept which requires an individual to behave correspondingly to the existing norms and rules. In the accounting context, ethic is described as a form of a standard in which every accountant must comply to behave as a professional accountant. With ethics, hopefully an accountant’s professionalism can be maintained because even a single violation can destroy an accountant’s professionalism. As described above, there is a need of an ethic code that is capable of controlling the behaviors every professional individual. In this research, the writers tries to find the harmony between an accountant’s professional ethics and ethics that is contained in the local culture. The writer discovered that the local wisdom of the Javanese Culture, both directly and indirectly is capable of being synchronized into the accountant’s professionalism ethics. This research is subjective, in the belief of what is applied on X Public Accountant Office might not be able to be applied on other PAO. Furthermore, the perception and appliance of ethics in each individual differs because of different backgrounds of each accountant. The result of this research, states that there are some local wisdom ethics, especially in the Kejawen in which a few of them are sepi ing pamrih rame ing gawe (less talk do more) and sapa ingsun. Both, directly and indirectly can be synched into the accountant professional ethics.