Article Per Year (5 Year)
p-Index From 2021 - 2026
0.961
P-Index
This Author published in this journals
All Journal Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Indonesian Nahdlatul Ulama University

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Perspective of the Accountant's Code of Ethics on Weton Market Characteristics According to Cultural Beliefs Habsyah Fitri Aryani; Siti Nur Hanifa; Muhammad Aras Prabowo
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.004

Abstract

This research aims to find out and understand the accounting code of ethics. The accounting code of ethics is a set of principles and standards designed to serve as guidelines for accountants to behave professionally and responsibly in carrying out their duties. The accounting code of ethics consists of five accounting principles. including objectivity, integrity, confidentiality and professional behavior, competence and professional prudence. These five basic principles can be internalized into the character of market days according to Javanese cultural beliefs. The market day consists of five days, namely legi, pahing, pon, wage, and kliwon. The five market days have different characteristics. The characteristics of each market day can be used as role models for an accountant in carrying out professional duties and responsibilities. This research uses a literature review study with an explanation of each basic principle of accounting professional ethics which is then internalized into the weton character of Javanese cultural market days.
Harmonization of Accountant Professional Ethics with Local Javanese Cultural Wisdom Muhammad Aras Prabowo; Khusnul Khotimah; Lusiana Putri Ahmadi
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.007

Abstract

This research aims to explore and understand how the values of local Javanese cultural wisdom can be harmonized with the ethics of the accounting profession. Accountant professional ethics are usually based on international standards, but this time the author tries to relate them to local Javanese cultural wisdom. Through various literature studi and understanding the attitudes of Javanese society, this journal can be completed. The research results show that Javanese cultural values play a role in shaping the ethical behavior of accountants. Integrating of these values with international accounting ethical standrads can improve integrity and professional performance in the local context. It is hoped that this journal will be able to help create more ethical and contextual accounting practices in Indonesia.
Analysis of the Application of Profit Sharing Method from A Javanese Cultural Perspective in South Sumatera Muhammad Aras Prabowo; Baeby Aulia Frisca Yanti; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.008

Abstract

This study aims to analyze the application of the accountant’s codeof ethics in the Javanese cultural profit-sharing method in SouthSumatera. This study uses a literature study, or literature review,and analyzes data with a descriptive qualitative approach. Theliterature sources used include journal articles that are relevant tothe research topic. This study reveals that there are three thingsrelated to profit-sharing including (1) maro or paron, (2) farmlaborers, (3) wong tani. These three values strengthen theapplication of the accountant’s code of ethics in the profit-sharingmethod.
Environmental Accounting Analysis of the Increase of Raw Materials in the Government Sector Muhammad Aras Prabowo; Kurnia Syafa Salsabila; Sintia Nur Afifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.010

Abstract

The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information. The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information.
Analysis of the Code of Ethics of the Five Pandawa Character Perspective Accountants Muhammad Aras Prabowo; Emilia Rachmi Muntaha; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.011

Abstract

This study explores the use of "five" metaphors from the Mahabharata epic to describe five fundamental principles in accountant ethics. Each Pandavas character is associated with core principles that guide the professional behavior of accountants. This research method uses the literature method. The results of the discussion containing character and its history, Yudhishthira symbolizes integrity, emphasizing the importance of honesty and justice. Bhima reflects professional and caution competence, calling for strength in knowledge and skills. Arjuna describes objectivity, where accountants must maintain neutrality and not favor in decision making. Nakula is associated with the principle of confidentiality, emphasizing the importance of maintaining confidential information. Finally, Sahadeva symbolizes professional behavior, which requires accountants to act ethically and in accordance with professional standards. By using this analogy, this research offers a new way to understand and teach the principles of accountant ethics through the merging of cultural values ​​and professionalism.
Integration of The Accountant's Code of Ethics Perspective of Betawi Cultural Values Muhammad Aras Prabowo; Muhamad Hasan Syadzily; Sintia Nur Afifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.018

Abstract

This research aims to integrate Betawi cultural values ​​with accountant ethics. This research uses a literature review method with descriptive data analysis. Data sources are journals, books and references related to the code of ethics for accountants and Betawi culture. The research results show integration between the accountant's code of ethics and Betawi cultural values. These values ​​include; (1) honest (our people, don't lie too much), (2) tough (firm in his stance and not easily influenced by people), (3) enthusiastic (able to work seriously), (4) agile (careful and neat), (5) kitchen secret (able to keep secrets). These five values ​​are a code of ethics for accountants based on Betawi culture. It is hoped that further research will deepen Betawi cultural values ​​by integrating the accountant's code of ethics, for example using phenomenological or ethnographic methods.
Co-Authors Baeby Aulia Frisca Yanti Emilia Rachmi Muntaha Habsyah Fitri Aryani Khusnul Khotimah Kurnia Syafa Salsabila Lusiana Putri Ahmadi Muhamad Hasan Syadzily Sintia Nur Afifah Siti Nur Hanifa