Mohd Rushdan Yasoa
Universiti Malaysia Kelantan

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Puppet Accountant Muhammad Aras Prabowo; Dewi Nisaul Mukaromah; Mariska Nur Hanifa; Windu Mulyasari; Mohd Rushdan Yasoa
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.2024.020

Abstract

This research examines the application of accounting principles to Javanese cultural values ​​reflected in wayang art, as well as the importance of maintaining and implementing cultural codes of ethics in preserving this valuable cultural heritage. This approach is carried out through a literature review in a systematic process to identify and synthesize relevant research on the topic. The results of the literature review show the character values ​​found in wayang. Analyzing various related documents to understand Javanese cultural values ​​and wayang characters. This research identifies five wayang values ​​in Javanese society to strengthen the guidelines for the code of ethics for accountants. These values ​​include: (1) Responsibility (tanggung jawab) (2) Mutual cooperation (Gotong royong) (3) Be careful (Ati-ati) (4) Be firm (Teges) (5) Be wise (sikap wicaksana). These five values ​​can strengthen the implications of this research, including efforts to increase public understanding of the values ​​of Javanese wayang culture.