Innovation Business Management and Accounting Journal
Vol. 3 No. 2 (2024): April - June

Analysis of the Values of Shadow Puppet Art in Strengthening the Code of Ethics for Accountants

Sintia Nur Afifah (Universitas Nahdlatul Ulama Indonesia)
Mariska Nur Hanifah (Universitas Nahdlatul Ulama Indonesia)
Fitria Auldri (Universitas Nahdlatul Ulama Indonesia)
Hudri Ahmad Hudori (Nahdlatul Ulama University Indonesia)
Asep Alfarizi Yulianto (Nahdlatul Ulama University Indonesia)
Muhammad Aras Prabowo (Nahdlatul Ulama University Indonesia)
Fitriah Ulfah (Nahdlatul Ulama University Indonesia)
Lusiana Putri Ahmadi (Nahdlatul Ulama University Indonesia)



Article Info

Publish Date
13 Jun 2024

Abstract

This research is a literacy study (literature review study) which is a description of several theories, evidence, and other research from various sources (Hasibuan, 2007). The data analysis method is also used in this research, which is descriptive analysis with stages of accumulating data from various previous studies, both national and international research, analyzing the information, and then providing explanations and descriptions of Javanese cultural values, one of which is shadow puppet culture which can function as reinforcement. Accountant's code of ethics. The results of this research show that the Code of Ethics for Accountants adopted from Western culture cannot solve problems in Indonesia. Therefore, the accounting profession currently in Indonesia must understand that foreign culture is very different from the ethical rules that can be adapted to the ethical principles of accountants in Indonesia. Community culture is considered more appropriate for implementing the code of ethics in Indonesia and can be the basis for proposals for developing ethical accounting principles based on local culture, one of which is shadow puppetry.

Copyrights © 2024






Journal Info

Abbrev

ibmaj

Publisher

Subject

Description

Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Innovation Business Management and Accounting Journal published four times in year: January-March, ...