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Abstract

Abstract: The Role of Javanese Culture in Implementing Internal Control: a Case Study


Purpose: To explore the role of Javanese culture in the implementation of internal control at CV BBI in East Java.


Method: The paradigm of this research is interpretive. Information was obtained through semi-structured interviews, observations of operational activities in the company, and collection of company documents and then analyzed using qualitative methods.


Results: Javanese culture which emphasizes respect and “sungkan”, “kekeluargaan”, “guyub’, “musyawarah” and “gotong royong” plays a role in the implementation of the five components of internal control


Novelty: This study explains the role of Javanese culture in the implementation of COSO (Committee of Sponsoring Organization) version of internal control.


Contribution: Business people can identify positive values from local culture and use them to support the implementation of internal control.


Abstrak: Peran Budaya Jawa dalam Penerapan Pengendalian Internal: Studi Kasus


Tujuan: Mengeksplorasi peran budaya Jawa dalam implementasi pengendalian internal pada CV BBI


Metode: Paradigma penelitian ini adalah intepretif. Informasi diperoleh melalui semi-structured interview, observasi serta dokumen perusahaan dan dianalisis dengan metode kualitatif.


Hasil: Budaya Jawa yang memberikan penekanan pada rasa hormat dan sungkan, keluargaan, guyub, musyawarah dan gotong royong berperan dalam implementasi lima komponen pengendalian internal


Kebaruan: Penelitian ini menjelaskan peran budaya Jawa terhadap implementasi pengendalian internal versi COSO (Committee of Sponsoring Organization).


Kontribusi: Pelaku bisnis dapat mengidentifikasi nilai positif dari budaya lokal setempat yang dianut dan  memanfaatkannya untuk mendukung implementasi pengendalian internal.

Keywords

Budaya Jawa Budaya Organisasi Pengendalian Internal

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Copyright (c) 2023 Ivan Tanujaya Sutanto, Yenny Sugiarti

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