Accounting Ethics in the Era of Globalization: A Betawi Cultural Perspective

Muhammad Aras Prabowo (Universitas Nahdlatul Ulama Indonesia)
Kafka Nafisah Maulidiyah (Indonesian Nahdlatul Ulama University)
Habsyah Fitri Aryani (Universitas Nahdlatul Ulama Indonesia)

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

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.