<![CDATA[This research examines the application of accounting principles to Javanese cultural values reflected in wayang art, as well as the importance of maintaining and implementing cultural codes of ethics in preserving this valuable cultural heritage. This approach is carried out through a literature review in a systematic process to identify and synthesize relevant research on the topic. The results of the literature review show the character values found in wayang. Analyzing various related documents to understand Javanese cultural values and wayang characters. This research identifies five wayang values in Javanese society to strengthen the guidelines for the code of ethics for accountants. These values include: (1) Responsibility (tanggung jawab) (2) Mutual cooperation (Gotong royong) (3) Be careful (Ati-ati) (4) Be firm (Teges) (5) Be wise (sikap wicaksana). These five values can strengthen the implications of this research, including efforts to increase public understanding of the values of Javanese wayang culture.]]>
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