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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Accounting Research Unit (ARU JOURNAL)
Muhamad Rahman Al Akbar
Universitas Muhammadiyah Malang
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Pengaruh Budaya Organisasi Perilaku terhadap Etis dalam Akuntansi Manajerial Muhamad Rahman Al Akbar; Masiyah Kholmi
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp1-9

Abstract

Budaya organisasi memiliki peran yang signifikan dalam membentuk perilaku etis dalam akuntansi manajerial. Seiring dengan meningkatnya kasus manipulasi laporan keuangan dan penyimpangan etika dalam dunia bisnis, pemahaman mengenai bagaimana budaya organisasi mempengaruhi keputusan etis akuntan manajerial menjadi semakin penting. Penelitian ini bertujuan untuk menganalisis hubungan antara budaya organisasi dan perilaku etis dalam akuntansi manajerial, mengevaluasi peran regulasi dan pengawasan dalam memperkuat budaya organisasi, serta memberikan rekomendasi bagi perusahaan dalam membangun sistem pengelolaan yang berorientasi pada nilai etika. Penelitian ini menggunakan metode studi literatur dan kajian pustaka dengan menganalisis berbagai sumber dari jurnal internasional bereputasi, jurnal nasional terakreditasi, serta buku referensi yang membahas budaya organisasi, etika bisnis, dan akuntansi manajerial. Analisis dilakukan dengan metode kualitatif deskriptif menggunakan teknik analisis isi dan analisis tematik, yang mencakup reduksi data, kategorisasi, serta interpretasi hasil berdasarkan temuan penelitian terdahulu. Hasil penelitian menunjukkan bahwa budaya organisasi yang kuat berkontribusi dalam meningkatkan kepatuhan terhadap standar akuntansi dan mengurangi insentif untuk melakukan praktik manipulatif dalam laporan keuangan. Kepemimpinan etis, sistem penghargaan berbasis kepatuhan etika, serta transparansi dalam pengambilan keputusan menjadi faktor utama yang membentuk perilaku etis akuntan manajerial. Selain itu, regulasi eksternal yang ketat hanya efektif jika didukung oleh internalisasi nilai-nilai etika dalam organisasi. Implikasi penelitian ini memberikan wawasan bagi perusahaan untuk memperkuat budaya organisasi yang berbasis etika guna meningkatkan transparansi dan akuntabilitas dalam akuntansi manajerial.
OPTIMIZING REGIONAL ASSET MANAGEMENT THROUGH RISK-BASED ACCOUNTING STRATEGIES: BOMBANA REGENCY PUBLIC WORKS AND SPATIAL PLANNING DEPARTMENT Muhamad Rahman Al Akbar; Mohammad Jihadi; Rizki Febriani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18872377

Abstract

This study aims to analyze the optimization of regional asset management through a risk-based accounting strategy at the Public Works and Spatial Planning (PUPR) Office of Bombana Regency. The background of the study stems from common problems in regional asset management such as inconsistencies in recording, suboptimal utilization, and weak internal control systems, which are often audit findings. The risk-based accounting approach becomes relevant following the issuance of the Minister of PUPR Circular Letter No. 12/SE/M/2024 concerning guidelines for implementing risk management, which emphasizes the integration of corruption, legal, SPBE, and service risks into organizational governance. This study uses a descriptive qualitative method with data collection techniques through in-depth interviews, observation, and documentation studies. The results show that asset management at the PUPR Office of Bombana is still administratively oriented and has not fully implemented risk management principles in asset planning, recording, utilization, and maintenance. However, awareness of the importance of risk-based management is starting to grow through internal policies and improvements to the information system. In conclusion, the implementation of a risk-based accounting strategy has the potential to increase accountability, efficiency, and the economic value of regional assets if supported by an integrated information system and adequate human resource capacity.
Co-Authors Masiyah Kholmi Mohammad Jihadi Rizki Febriani