Analysis of the Application of Profit Sharing Method from A Javanese Cultural Perspective in South Sumatera

Muhammad Aras Prabowo (Indonesian Nahdlatul Ulama University)
Baeby Aulia Frisca Yanti (Indonesian Nahdlatul Ulama University)
Habsyah Fitri Aryani (Indonesian Nahdlatul Ulama University)

Innovation Business Management and Accounting Journal
Vol. 4 No. 3 (2025): Financial Crime in Digital Era

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.