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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi: Media Pengabdian Kepada Masyarakat Bubungan Tinggi: Jurnal Pengabdian Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Wisanggeni : Jurnal Pengabdian Masyarakat International Journal of Applied Business and International Management Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA Aktsar: Jurnal Akuntansi Syariah Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Universitas Nahdlatul Ulama Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Application of the Principles of Accounting Ethics in Java culture Muhammad Aras Prabowo; Rismawati; Vita Aulia; Mariska Nur Hanifah
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.2024.012

Abstract

This research examines the application of ethical accounting principles in Javanese culture as well as the noble values of Javanese culture that can support the application of accounting ethics with a focus on Indonesian society. This approach is carried out through a literature review that studies the relationship between Javanese cultural values and the accountant's code of ethics. Accounting ethical theory, Javanese culture, and the Indonesian Accounting Code of Ethics (KEAI) are the focus of this research. The results of the literature review show that Javanese culture has noble values such as bener (honesty), ngrasa (openness), responsibility (responsibility), gotong royong (gotong royong), isin/sungkan (shame), deliberation (deliberation), tepo seliro (mutual respect), rahayu (hope for goodness), ojo angkuh (don't be arrogant), and mergawe seng temenan (work hard). consistent with ethical accounting principles of integrity, objectivity, and accountability. The application of Javanese cultural values in accounting practices can help ensure that accountants carry out their duties with integrity, honesty, and high responsibility while still paying attention to the interests of society.
Analysis of Betawi Cultural Values on Accounting Decision Making in MSMEs in Kota Bambu Selatan District, Jakarta Nurmala Savitri; Muhammad Aras Prabowo; Nur Ain Ayunni Sabri
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.2024.013

Abstract

The aim of this research is to find out how Betawi cultural values ​​influence accounting decisions made by MSMEs in Jakarta. Integrity (Honest), Religiosity (Religious or Pious), Objectivity (Fair), Mutual Cooperation (Devotional Work), Courage (Brave), and Politeness (Manners) are values ​​in Betawi culture. The people of Kota Bambu Selatan believe that these values ​​influence their actions and business practices. To conduct this research, we collected literature and interviews with owners of small and medium enterprises (MSMEs) in the Jakarta area who have a Betawi cultural background. The research results show that Betawi cultural values ​​significantly influence accounting decision making; MSMEs tend to prioritize transparency and honesty in arranging their finances, and they strongly believe in social responsibility. Collective decision making and teamwork are other examples of the value of mutual cooperation. Researchers found that understanding and applying local cultural values ​​can improve the quality of accounting decisions made by MSMEs. They also show how important it is to incorporate cultural values ​​into accounting education and training for MSME players.
Implementation of Javanese Cultural Values in the Professional Ethics of Public Accountants in Public Services Muhammad Aras Prabowo; Brilliany Asa Dinasti Utomo Putri; Mariska Nur Hanifah
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.2024.014

Abstract

Indonesia, as a diverse country with a rich array of ethnic groups, cultures, and languages, includes Javanese as a significant component in daily social interactions. The preservation of Javanese culture, which encompasses values such as guyub rukun, toto kromo, and gotong royong, plays a crucial role in the ethics of public accounting professions. This study aims to integrate Javanese cultural values into the ethics of public accountants and explore their impact on the quality and integrity of public service. The research employs a qualitative approach using case studies to analyze the application of Javanese cultural values in accounting ethics. The findings indicate that these values can strengthen key ethical principles in accounting professions, such as integrity, objectivity, competence, professionalism, and confidentiality. The integration of Javanese cultural values into public accounting practices enhances service quality and builds public trust. The study suggests that incorporating Javanese cultural values into the professional ethics code can foster a harmonious and professional work environment, ensuring fair and high-quality public service. Therefore, it is crucial to continue promoting these ethical values to strengthen public governance and improve service quality in the future.
Accounting Ethics in the Era of Globalization: A Betawi Cultural Perspective Muhammad Aras Prabowo; Kafka Nafisah Maulidiyah; 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.2024.015

Abstract

This research examines the interpretation and application of accounting ethics in the Betawi community amidst the influence of globalization. Using the literature review method, this study explores how Betawi cultural values such as honesty, integrity, and social responsibility influence local accounting practices. The findings show that despite the pressure to adopt international accounting standards such as IFRS and GAAP, Betawi accounting practitioners try to maintain a balance between global standards and their local cultural values. This research underscores the importance of understanding accounting ethics in the context of local culture to strengthen sustainable accounting practices in Indonesia.
Analysis of Inaccuracy in Social Assistance Recipients: A Literature Study on the Effectiveness of Government Programs Muhammad Aras Prabowo; Tasya Rahma Dita; Vita Febria Mutia Zein
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.2024.016

Abstract

This study highlights the issue of inaccuracies in the distribution of Social Assistance (Bansos) in Indonesia during the COVID-19 pandemic, emphasizing the factors that contribute to the misallocation of aid. From the literature analysis, it was found that the main errors lie in inaccurate recipient data and a lack of coordination between government agencies. The failure to update data regularly has led to aid being given to individuals who no longer meet the criteria, while those who genuinely need it are overlooked. The politicization of Bansos distribution is also a significant factor, where aid is often used as a political tool, leading to inequities in its distribution. A weak verification system further exacerbates this situation. This study recommends regular data updates, improved coordination between agencies, and the use of information technology to enhance the accuracy of Bansos distribution. Community involvement in the distribution process and monitoring of aid is also considered crucial to ensure that Bansos reaches those who truly need it. These findings provide guidance on improving the effectiveness and fairness of the Bansos program in Indonesia, which is expected to have a positive impact on the welfare of communities affected by the pandemic.
Implementation of Accountant Ethics in Sundanese Cultural Perspective Muhammad Aras Prabowo; Siti Nurul` Hikmah; Vita Febria Mutia Zein
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.2024.017

Abstract

Ethics in accountants are better known to many people, especially for an accountant, which is the basis for the purpose of conducting this research. One of them is due to the lack of ethical awareness of an accountant. The accountant profession cannot be separated from the basic ethical principles of an accountant, an ethic should not be separated from everyday life either in carrying out activities or in work. The ethics of the accountant profession can be implemented in Sundanese culture. Sundanese culture that highly upholds the value of politeness or 'someah' in social matters. the concept of local education silih asah, silih asih, and silih asuh has a relationship with the ethics that are carried out in social life as well as in carrying out the profession as an accountant. The attitude of courtesy can be influenced by parental upbringing and environmental factors. The method applied in this research is literature. The literature method was chosen because it allows the author to gain an in-depth understanding of the title discussed. This research uses observation techniques, and document analysis to collect the necessary data. Documents in the form of journals were obtained from internet access which already contained related research journals.
Co-Authors Abd. muid N Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Ahmad Thib Raya Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Aryani, Habsyah Fitri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asiroch Yulia Agustina Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati Defita Rahma Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitria Auldry Desiana Fitriah Ulfah Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Ilham Ramadhan Ersyafdi Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti khusnul khotimah Khusnul Khotimah Kurnia Syafa Salsabila Lina Noviana Fadjerini Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lutfa, Asna M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohammad Zuhdi Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Munir, Ahmad Misbakhul Mu’minin, Saeful Naif Naif Nasaruddin Umar Noviyanti Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Saifuddin Zuhri Shabrina Munthazah Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti Khomsatun Siti khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yasik, Fatkhu Yuliana Yuliana Zakiyatun, Amita Zulva, Indana