<![CDATA[Abstract: The Role of Javanese Culture in Implementing Internal Control: a Case Study Purpose: To explore the role of Javanese culture in the implementation of internal control at CV BBI in East Java. Method: The paradigm of this research is interpretive. Information was obtained through semi-structured interviews, observations of operational activities in the company, and collection of company documents and then analyzed using qualitative methods. Results: Javanese culture which emphasizes respect and “sungkan”, “kekeluargaan”, “guyub’, “musyawarah” and “gotong royong” plays a role in the implementation of the five components of internal control Novelty: This study explains the role of Javanese culture in the implementation of COSO (Committee of Sponsoring Organization) version of internal control. Contribution: Business people can identify positive values from local culture and use them to support the implementation of internal control. Abstrak: Peran Budaya Jawa dalam Penerapan Pengendalian Internal: Studi Kasus Tujuan: Mengeksplorasi peran budaya Jawa dalam implementasi pengendalian internal pada CV BBI Metode: Paradigma penelitian ini adalah intepretif. Informasi diperoleh melalui semi-structured interview, observasi serta dokumen perusahaan dan dianalisis dengan metode kualitatif. Hasil: Budaya Jawa yang memberikan penekanan pada rasa hormat dan sungkan, keluargaan, guyub, musyawarah dan gotong royong berperan dalam implementasi lima komponen pengendalian internal Kebaruan: Penelitian ini menjelaskan peran budaya Jawa terhadap implementasi pengendalian internal versi COSO (Committee of Sponsoring Organization). Kontribusi: Pelaku bisnis dapat mengidentifikasi nilai positif dari budaya lokal setempat yang dianut dan memanfaatkannya untuk mendukung implementasi pengendalian internal.]]>
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