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

Implementation of Javanese Cultural Values in the Professional Ethics of Public Accountants in Public Services

Muhammad Aras Prabowo (Universitas Nahdlatul Ulama Indonesia)
Brilliany Asa Dinasti Utomo Putri (Universitas Nahdlatul Ulama Indonesia)
Mariska Nur Hanifah (Indonesian Nahdlatul Ulama University)



Article Info

Publish Date
30 Aug 2025

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.

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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, ...