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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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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.
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.
Analysis of Betawi Culture from the Perspective of Professional Ethics in Public Accountants Muhammad Aras Prabowo; Fauzan Hasim; 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.2024.019

Abstract

This inquiry points to growing Betawi social values with the code of morals for bookkeepers to extend the polished skill and compliance of bookkeepers with the code of morals. The research method utilized could be a written survey utilizing clear information examination. The writing sources utilized are inquiries about results that are suitable to the inquiry about a point. The comes about gotten within the investigate uncover that there are five Betawi social values that have keenness to strengthen the accountant's code of morals. These values. among others, (1) Legitimate (Betawi workers' ethos is nice and legitimate), (2) Firm (immovable in their position and not effectively affected), (3) Agile (able to work rapidly and productively), (4) Ajer ( slick, careful, grinning), (5) Kitchen insider facts (firm in keeping privileged insights). These five elective values are utilized to reinforce polished skills and uphold the laws and directions of the accountant's code of morals, Particularly with a Betawi social foundation.
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.
Analysis of The Influence of Digitalization of The Book Industry on The Performance of Traditional Traders Muhammad Aras Prabowo; Muchtar Ahmad Yasin; Sintia Nur Afifah; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v4i4.338

Abstract

The advancement of digital technology has caused a significant shift in the book industry, altering the way consumers access and purchase literature. This study explores the impact of book digitalization on the performance of traditional book vendors in Indonesia. Digitalization, encompassing e-books and digital distribution platforms, offers convenience and lower costs, leading to a decline in the demand for physical books and challenging traditional business models. This research employs a qualitative approach with a literature review methodology. Data were collected from relevant literature, industry reports, and previous studies to analyze the changing trends in the book industry and their effects on traditional vendors. Descriptive analysis is used to interpret how digitalization impacts the demand for physical books and the adaptation strategies employed by book vendors. The findings reveal that book digitalization has led to a significant decline in the sales of physical books at traditional bookstores. Consumers now prefer the convenience and lower cost of digital books, resulting in reduced revenue and operational challenges for physical book vendors. While digitalization offers efficient solutions for book distribution and procurement, it also requires traditional vendors to adapt. The implications of this study highlight the need for traditional book vendors to adopt digital strategies, such as developing e-commerce platforms and integrating technology, to maintain their relevance in the evolving market. The study suggests that book vendors explore product and service diversification to meet the needs of increasingly digital consumers and invest in innovation to remain competitive in the digital age.
Co-Authors Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Afifah, Sintia Nur 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, Cucu Defita Rahma Desiana, Fitria Auldry Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Fadjerini, Lina Noviana Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanifah, Mariska Nur Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti Khusnul Khotimah khusnul khotimah Krisna Rendi Awalludin Kurnia Syafa Salsabila 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 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 Muid N, Abd. Munir, Ahmad Misbakhul Munthazah, Shabrina Mu’minin, Saeful Naif, Naif Nasaruddin Umar, Nasaruddin Noviyanti 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 Raya, Ahmad Thib Razik, Muhammad Ashlyzan Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Sabri, Nur Ain Ayunni Saenong, Farid F. 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, Syahrullah 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 Yasoa, Mohd Rushdan Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana