Kajian Filsafat Moral Kant Pada Kode Etik Auditor Internal Pemerintah

This study aims to analyze in depth the values of the code of ethics of government internal auditors (APIP) using moral philosophy studies. The research method used is a literature study of various types of research related to the code of ethics of APIP and study of moral philosophy in the last five years. This literature study uses research articles published in indexed journals on the Garuda portal and google scholar.  Data is collected using keywords, such as: “government internal auditors (APIP)”, “moral philosophy”, “APIP’s code of ethics”, and others. The results of research show that the study of Kant’s moral philosophy can provide a deeper understanding of the fundamental meanings of the APIP’s code of ethics. Kant’s moral philosophy introduces an ethical obligation to measure morality through an action or deed. In the context of APIP’s code of ethics it can be seen that APIP’s good deeds are reflected by the correct implementation of the code of ethics

Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately

The Spirituality Ethics on Accountant: An Islamic Moralities Perspective

Abstract The metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role. However, as professionalism in auditing has evolved, the focus on ethics has shifted, leading to dysfunctional behavior that undermines the auditor's trustworthiness and the integrity of the profession. To address this issue, this article proposes a reconstruction of the external auditor's code of conduct based on the neo-Aristotelian approach of Al-Farabi. By incorporating Al-Farabi's philosophical principles, the foundation of the auditor's existing code of ethics can be strengthened, and the profession can be revitalized. This study utilizes secondary sources such as Google Scholar, books, research articles, and scientific journals to explore Al-Farabi's thinking and apply it to the conceptual code of ethics for auditors. By doing so, this article aims to contribute to the existing literature on the external auditor's code of ethics and provide auditors with a framework for carrying out their professional duties and responsibilities. Keyword: Future Accountant Perspective, Al-Farabi Paradigm, Deconstructive study     Abstrak Metafora "Akuntan Masa Depan" dalam kepemimpinan dan profesionalisme auditor eksternal dipandang sebagai ekspresi yang menyiratkan nilai-nilai etika, jiwa kepemimpinan, dan spiritualitas moral yang ada di dalam auditor eksternal. Namun, perkembangan profesionalisme dalam pekerjaan auditor telah menggeser esensi etika, menyebabkan perilaku kode etik yang disfungsional yang dapat menyebabkan auditor menjadi tidak dapat dipercaya dalam memenuhi tanggung jawab profesinya. Oleh karena itu, artikel ini disusun untuk merekonstruksi kode etik auditor eksternal berdasarkan pemikiran Al-Farabi (pendekatan neo-Aristoteles), sehingga memperkuat dasar kode etik auditor yang ada. Pendekatan yang digunakan dalam studi literatur ini didasarkan pada data sekunder dan sumber yang diperoleh melalui google scholars, buku, penelitian sebelumnya, dan artikel ilmiah yang berkaitan dengan pemikiran Al-Farabi yang kemudian disusun berdasarkan kode etik konseptual auditor. Artikel ini diharapkan dapat menambah literatur review kode etik auditor eksternal dan menjadi pertimbangan utama auditor dalam melaksanakan tugas dan tanggung jawab profesionalnya. Kata kunci: Persfektif Akuntan Masa depan, Paradigma Al-Farabi, Studi Dekonstrukti

The effect of political connection and effectiveness of audit committee on audit fee

This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor

PERSEPSI MAHASISWA DAN DOSEN TERHADAP IMPLEMENTASI E-LEARNING

e-Learning meant to be used to assist Students to study through internet, applied Modull Programm, which successfully implemented in several University, also in Surabaya. The e-Learning Programm used in University ”X” have problem to implement because most of the students do not know about the Programm also the Lecturer do not want to use it after one semester. This Research was conduct to learn the factors which lead to the unused of this e-Learning. Research was use in depth interview conduct with Qualitative Exploratory Research Method, with population of 100 Students and four Lecturers. Result of this Research are the bandwith was under capacity during the time where the students should send their assignment paper, majority of the students do not aware that e-Learning is available at the Uni, that means that they need more aknowledge from the Uni. Other finding was, there no back up, mirroring data and no help desk that can support the users of this programm. This Programm need basic improvement which should be based on the need of each Faculty, Departement, Subject and class. The Students finds that the interface was dull and uninteresting, although the lecturers think that was reasonable to use a simple interface. When the Uni want the students used this Programm, its adviceable to redesign the interface to make it more interesting and easy to use. The bigest problem to be considered is cheatting during the test through internet, assignment paper done by other people not the student themself, some of the respondents mention about other people used as replacement for this lazy students. They suggest that e-Learning should be used together with conventional method, so the Lecturer getting to know their students and educate them not just lecturing. Also the students get to know each other and learn together

The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0

Research aims: This study aims to provide a perspective on the professional ethics of a millennial accountant in applying blockchain technology to improve his professionalism, and discusses the issue of blockchain ethical challenges for an accountant's professionDesign/Methodology/Approach: A research approach is a qualitative approach with interviews with the millennial accountants, namely millennial corporate accountants, millennial research accountants, and millennial internal auditors.Research findings: The study results indicated that a millennial accountant in the 4.0 revolution era is required to adapt to technology. The blockchain technology extends the ethical approach to utilitarianism to a broader social level with decentralization in serving stakeholders’ information needs. Blockchain changes the task of millennial accountants who previously produced information into information evaluators. Millennial accountants must change their mindset to absorb the essence of the accountant's code of ethics and harmonize ethical values. It is the basis for acting ethically to avoid the moral dilemma of technological adaptation.Theoretical contribution/Originality: The contribution of this research for accountants is to build a moral-ethical perspective in adopting blockchain technology that prevents potential impacts on business and society and to describe the challenges that the accounting profession will face in adopting blockchain in the industrial revolution 4.0.Practitioner/Policy implication: The implications of this study illustrate that the blockchain can change perspectives in real-time accounting to reduce practitioners' mistakes from the accounting profession by considering the ethical and moral aspects of a millennial accountant.Research limitation/Implication: The limitation of this study is the first; it has not yet deepened the three challenges faced by millennial accountants in the revolutionary 4.0 era. Secondly, millennial educator accountants have not yet to be involved as interviewees

AKUNTANSI DALAM ERA URBAN BERDASARKAN PERSPEKTIF PANCASILA DAN AL-QURAN

Urban society is a group of social creatures that need each other in a common life called the community. Accounting as a science is used every day and every moment in human life. Pancasila is also proved to have a meaning related to that has been written in the Quran as the holy book of Muslims. This paper will discussed about accounting in the urban era based on the point of view of Pancasila and Al-Quran. This research is based on the ontology aspect of the relitas that occurs in Indonesian urban society

Pengaruh Karakteristik Manajemen Kinerja Terhadap Kinerja Aparatur Pemerintah

The decline or low public confidence in government institutions is a fundamental problem in Indonesia as well as in developed countries. The decline of trust occurred among others due to the rampant corruption cases conducted by public officials and non-conformity of services provided to the expectations of the community. To overcome this it is necessary to make efforts by the government to restore public confidence in government institutions. Implementation of performance management system can be one of the efforts to improve the performance of the apparatus and restore public confidence in government institutions. An effective performance management system should be supported by the characteristics of a good performance management system. This study focuses on the characteristics of performance management system activities and structure of performance management systems. This research uses explanatory quantitative method with sample of 116 employees who work in the Agency of Financial and Development Supervision. The results of the analysis show that the performance management system activities and structure of performance management systems have a significant and positive effect on the performance of the apparatus

Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality

Mentally of Accounting in the Era of Indonesia Urban Soceity

This paper aims to analyze and research the experts’ thoughts which are spread in books, articles, documents, etc, about mental accounting in Indonesian urban society. In facing the rapid change of modernization, Indonesian society might need to redevelop mental accounting with re-addressing the national principle through interpreting accountancy with Pancasila as the national principle. Based on the result of the research on each precept, it can be obtained a conclusion that the definition of accounting in the perspective of Pancasila is human responsibility to God through humanizing human beings in the midst of the development of urbanization in Indonesia; creating a fraternal spirit among people in it; elevating people to an unqualified justice for anyone in the country; as well as balancing the physical and spiritual needs of human beings in terms of financial and economic activities that can advance the nation's life to be better and prosperous for all communities in it. Accounting in the perspective of Pancasila does not only emphasize the material element alone