Main Article Content
Abstract
Abstract: Javanese Philosophy as a Foundation for Ethical Practices and Compliance on Audit Standards
Purpose: This study aims to explore the ethics and compliance practices in auditing standards from the perspective of Javanese script philosophy.
Method: The research uses a qualitative approach, including interviews and text analysis, to relate Javanese script values to auditing practices.
Results: The findings show that the ethical and spiritual values from the philosophy of the Javanese script provide moral and ethical guidance in enhancing compliance with Auditing Standards and auditor integrity.
Novelty: This article integrates local cultural values, particularly Javanese script philosophy, into the context of audit practices, which has not been discussed in the literature.
Contribution: This study contributes by integrating the ethical values of Javanese script philosophy to shape a more ethical and professional auditor character, which can strengthen compliance with Audit Standards.
Abstrak: Praktik Etika dan Kepatuhan dalam Standar Audit dari Perspektif Filosofi Aksara Jawa
Tujuan: Penelitian ini bertujuan untuk mengeksplorasi praktik etika dan kepatuhan dalam standar audit dari perspektif filosofi aksara Jawa.
Metode: Penelitian menggunakan pendekatan kualitatif dengan wawancara dan analisis teks untuk mengaitkan nilai aksara Jawa dengan praktik audit.
Hasil: Hasil penelitian menunjukkan bahwa praktik nilai-nilai etika dan spiritual dari filosofi aksara Jawa dapat memberikan panduan moral dan etis dalam meningkatkan kepatuhan terhadap Standar Audit dan integritas auditor.
Kebaruan: Artikel ini mengintegrasikan nilai budaya lokal, khususnya filosofi aksara Jawa, ke dalam konteks praktik audit yang belum dibahas dalam literatur.
Kontribusi: Penelitian ini memberikan kontribusi dengan mengintegrasikan nilai-nilai etika dari filosofi aksara Jawa untuk membentuk karakter auditor yang lebih etis dan profesional, yang dapat memperkuat kepatuhan terhadap Standar Audit.
Keywords
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Copyright (c) 2025 Sheva Nuura Azhima, - Ardianto
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References
- Urbano, D., Aparicio, S., & Audretsch, D. (2019). Twenty-five years of research on institutions, entrepreneurship, and economic growth: what has been learned?. Small business economics, 53, 21-49.
- Henrich, J. P., Boyd, R., Fehr, E., Bowles, S., Camerer, C., & Gintis, H. (Eds.). (2004). Foundations of human sociality: Economic experiments and ethnographic evidence from fifteen small-scale societies. Oxford University Press on Demand
- Henrich, J. (2000). Does culture matter in economic behavior? Ultimatum game bargaining among the Machiguenga of the Peruvian Amazon. American Economic Review, 90(4), 973-979.
- Wach, K. (2015). Role of culture in international business: A synthetic review. International Entrepreneurship, 1(2), 49-60.
- Fellner, A. (2008). Role of Culture in Economic Development: Case Study of China and Latin America. Theses and Dissertations Paper 236. University of South Florida Scholar Commons.
- Thu, P. A., & Khanh, T. H. T. (2022). Determinants of auditor choice in non-financial listed firms on the Vietnamese stock market. International Journal of Asian Business and Information Management (IJABIM), 13(2), 1-17
- Abdelrahim, A., & Al-Malkawi, H. A. N. (2022). The Influential Factors of Internal Audit Effectiveness: A Conceptual Model. International Journal of Financial Studies, 10(3), 71.
- Zou, J. (2019). On the role of internal audit in corporate governance. American Journal of Industrial and Business Management, 9(01), 63.
- Alzeban, A. (2015). The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 30(1), 57-77.
- Hilary, G. and Hui, K.W. (2010) Does Religion Matter in Corporate Decision Making in America? Journal of Financial Economics, 93, 455-473.
- Wu, T. (2019). A review of the impact of traditional culture on auditing. American Journal of Industrial and Business Management, 9(3), 780-788.
- Hidayat, A. (2021). Revitalization of ancient Indonesian characters and the maintenance efforts in past 10 years. LADU: Journal of Languages and Education, 1(4), 179-186.
- Diab, A. L., Pabbajah, M., Nurina Widyanti, R., Muthalib, L. M., & Fajar Widyatmoko, W. (2022). Accommodation of local wisdom in conflict resolution of Indonesia’s urban society. Cogent Social Sciences, 8(1), 2153413.
- Dahliani, D. (2015). Local Wisdom Inbuilt Environment in Globalization Era. Local Wisdom Inbuilt Environment in globalization Era, International Journal of Education and Research, 3(6).
- Sari, F. K. (2020). The Local Wisdom in Javanese Thinking Culture within Hanacaraka Philosophy. Diksi, 28(1).
- Ricci, R. (2015). Reading a History of Writing: heritage, religion and script change in Java. Itinerario, 39(3), 419-435.
- Awalin, F. R. N. (2017). Dunia Batin Jawa: Aksara Jawa Sebagai Filosofi dalam Memahami Konsep Ketuhanan. Kontemplasi: Jurnal Ilmu-Ilmu Ushuluddin, 5(2), 289-309.
- Karimah, A. (2022). Aksara Jawa: Do the Javanese Students can Read and Write It?. Tradition and Modernity of Humanity, 2(2), 28-32.
- Sari, F. K., Suwandi, S., & Supana, S. (2018). Character Education Values in Semiotic Meaning of Legend of Javanese Script. Komposisi: Jurnal Pendidikan Bahasa, Sastra, Dan Seni, 19(1), 47-63
- Widiyono, Y., Setyowati, H., & Aryanto, A. (2022). Strategi transliterasi untuk meningkatkan kemampuan membaca dan menulis aksara Jawa bagi mahasiswa. Jurnal Pendidikan Surya Edukasi (JPSE), 8(1).
- Setiawan, B., Wibowo, P., Azzahrah, F., Harjani, P., & Saddhono, K. (2019, October). Study of Javanese Script Writing Learning in Senior High Schools in Boyolali Regency. In Proceedings of the 2nd International Conference on Local Wisdom, INCOLWIS 2019, August 29-30, 2019, Padang, West Sumatera, Indonesia
- Gillo, M. D. (2021). Fundamentals of hermeneutics as a qualitative research theoretical framework. European Journal of Education and Pedagogy, 2(3), 42-45.
- Creswell, J. W., & Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches. Sage publications.
- Rahardjo, M. (2020). Hermeneutika: Menggali Makna Filosofis Teks. Malang: Intrans Publishing.
- Santiago, E. A., Brown, C., Mahmoud, R., & Carlisle, J. (2020). Hermeneutic phenomenological human science research method in clinical practice settings: An integrative literature review. Nurse Education in Practice, 47, 102837.
- Ghasemi, A., Taghinejad, M., Kabiri, A., & Imani, M. (2011). Ricoeur’s theory of interpretation: A method for understanding text (course text). World applied sciences journal, 15(11), 1623-1629
- Boell, S. K., & Cecez-Kecmanovic, D. (2014). A hermeneutic approach for conducting literature reviews and literature searches. Communications of the Association for information Systems, 34(1), 12
- Verwey, I. G., & Asare, S. K. (2022). The joint effect of ethical idealism and trait skepticism on auditors’ fraud detection. Journal of Business Ethics, 176(2), 381-395.
- Forsyth, D. R. (1992). Judging the morality of business practices: The infuence of personal moral philosophies. Journal of Business Ethics, 11, 461–470.
- Henle, C. A., Giacalone, R., & Jurkiwicz, C. L. (2005). The role of ethical ideology in the workplace deviance. Journal of Business Ethics, 56(1), 219–230.
- Forsyth, D. R. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social Psychology, 39, 175–184.
- Hung, P. H. (2023). The influence of cultural, legal and institutional factors on auditors' roles, responsibilities and perceptions of audit quality. European Journal of Theoretical and Applied Sciences, 1(5), 1131-1145.
- Rönkkö, J., Lilja, M., & Oulasvirta, L. (2023). Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland. Public Money & Management, 43(3), 277-284.
- Bongcales, T. E., Balunan, A., Igot, L., Laude, J. M., Mojados, J. J., & Uy, K. J. (2022). Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles. Recoletos Multidisciplinary Research Journal, 10(2), 1-17.
- Audika, B., & Widoretno, A. A. (2023). Analysis of Cultural Aspects and Their Influence on Internal Audit Effectiveness: A Literature Review. In Proceeding of National Conference on Accounting & Finance, 500-506.
- Rahardjo, M. (2020). Hermeneutika: Menggali Makna Filosofis Teks. Malang: Intrans Publishing.
- Susetya, W. (2019). Dharmaning Satriya. Elex Media Komputindo
- Reiter, S. A., & Williams, P. F. (2004). The philosophy and rhetoric of auditor independence concepts. Business Ethics Quarterly, 14(3), 355-376.
- Carey, J. L. 1969. The Rise of the Accounting Profession: From Technician to Professionals 1896–1936 (New York: AICPA).
References
Urbano, D., Aparicio, S., & Audretsch, D. (2019). Twenty-five years of research on institutions, entrepreneurship, and economic growth: what has been learned?. Small business economics, 53, 21-49.
Henrich, J. P., Boyd, R., Fehr, E., Bowles, S., Camerer, C., & Gintis, H. (Eds.). (2004). Foundations of human sociality: Economic experiments and ethnographic evidence from fifteen small-scale societies. Oxford University Press on Demand
Henrich, J. (2000). Does culture matter in economic behavior? Ultimatum game bargaining among the Machiguenga of the Peruvian Amazon. American Economic Review, 90(4), 973-979.
Wach, K. (2015). Role of culture in international business: A synthetic review. International Entrepreneurship, 1(2), 49-60.
Fellner, A. (2008). Role of Culture in Economic Development: Case Study of China and Latin America. Theses and Dissertations Paper 236. University of South Florida Scholar Commons.
Thu, P. A., & Khanh, T. H. T. (2022). Determinants of auditor choice in non-financial listed firms on the Vietnamese stock market. International Journal of Asian Business and Information Management (IJABIM), 13(2), 1-17
Abdelrahim, A., & Al-Malkawi, H. A. N. (2022). The Influential Factors of Internal Audit Effectiveness: A Conceptual Model. International Journal of Financial Studies, 10(3), 71.
Zou, J. (2019). On the role of internal audit in corporate governance. American Journal of Industrial and Business Management, 9(01), 63.
Alzeban, A. (2015). The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 30(1), 57-77.
Hilary, G. and Hui, K.W. (2010) Does Religion Matter in Corporate Decision Making in America? Journal of Financial Economics, 93, 455-473.
Wu, T. (2019). A review of the impact of traditional culture on auditing. American Journal of Industrial and Business Management, 9(3), 780-788.
Hidayat, A. (2021). Revitalization of ancient Indonesian characters and the maintenance efforts in past 10 years. LADU: Journal of Languages and Education, 1(4), 179-186.
Diab, A. L., Pabbajah, M., Nurina Widyanti, R., Muthalib, L. M., & Fajar Widyatmoko, W. (2022). Accommodation of local wisdom in conflict resolution of Indonesia’s urban society. Cogent Social Sciences, 8(1), 2153413.
Dahliani, D. (2015). Local Wisdom Inbuilt Environment in Globalization Era. Local Wisdom Inbuilt Environment in globalization Era, International Journal of Education and Research, 3(6).
Sari, F. K. (2020). The Local Wisdom in Javanese Thinking Culture within Hanacaraka Philosophy. Diksi, 28(1).
Ricci, R. (2015). Reading a History of Writing: heritage, religion and script change in Java. Itinerario, 39(3), 419-435.
Awalin, F. R. N. (2017). Dunia Batin Jawa: Aksara Jawa Sebagai Filosofi dalam Memahami Konsep Ketuhanan. Kontemplasi: Jurnal Ilmu-Ilmu Ushuluddin, 5(2), 289-309.
Karimah, A. (2022). Aksara Jawa: Do the Javanese Students can Read and Write It?. Tradition and Modernity of Humanity, 2(2), 28-32.
Sari, F. K., Suwandi, S., & Supana, S. (2018). Character Education Values in Semiotic Meaning of Legend of Javanese Script. Komposisi: Jurnal Pendidikan Bahasa, Sastra, Dan Seni, 19(1), 47-63
Widiyono, Y., Setyowati, H., & Aryanto, A. (2022). Strategi transliterasi untuk meningkatkan kemampuan membaca dan menulis aksara Jawa bagi mahasiswa. Jurnal Pendidikan Surya Edukasi (JPSE), 8(1).
Setiawan, B., Wibowo, P., Azzahrah, F., Harjani, P., & Saddhono, K. (2019, October). Study of Javanese Script Writing Learning in Senior High Schools in Boyolali Regency. In Proceedings of the 2nd International Conference on Local Wisdom, INCOLWIS 2019, August 29-30, 2019, Padang, West Sumatera, Indonesia
Gillo, M. D. (2021). Fundamentals of hermeneutics as a qualitative research theoretical framework. European Journal of Education and Pedagogy, 2(3), 42-45.
Creswell, J. W., & Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches. Sage publications.
Rahardjo, M. (2020). Hermeneutika: Menggali Makna Filosofis Teks. Malang: Intrans Publishing.
Santiago, E. A., Brown, C., Mahmoud, R., & Carlisle, J. (2020). Hermeneutic phenomenological human science research method in clinical practice settings: An integrative literature review. Nurse Education in Practice, 47, 102837.
Ghasemi, A., Taghinejad, M., Kabiri, A., & Imani, M. (2011). Ricoeur’s theory of interpretation: A method for understanding text (course text). World applied sciences journal, 15(11), 1623-1629
Boell, S. K., & Cecez-Kecmanovic, D. (2014). A hermeneutic approach for conducting literature reviews and literature searches. Communications of the Association for information Systems, 34(1), 12
Verwey, I. G., & Asare, S. K. (2022). The joint effect of ethical idealism and trait skepticism on auditors’ fraud detection. Journal of Business Ethics, 176(2), 381-395.
Forsyth, D. R. (1992). Judging the morality of business practices: The infuence of personal moral philosophies. Journal of Business Ethics, 11, 461–470.
Henle, C. A., Giacalone, R., & Jurkiwicz, C. L. (2005). The role of ethical ideology in the workplace deviance. Journal of Business Ethics, 56(1), 219–230.
Forsyth, D. R. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social Psychology, 39, 175–184.
Hung, P. H. (2023). The influence of cultural, legal and institutional factors on auditors' roles, responsibilities and perceptions of audit quality. European Journal of Theoretical and Applied Sciences, 1(5), 1131-1145.
Rönkkö, J., Lilja, M., & Oulasvirta, L. (2023). Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland. Public Money & Management, 43(3), 277-284.
Bongcales, T. E., Balunan, A., Igot, L., Laude, J. M., Mojados, J. J., & Uy, K. J. (2022). Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles. Recoletos Multidisciplinary Research Journal, 10(2), 1-17.
Audika, B., & Widoretno, A. A. (2023). Analysis of Cultural Aspects and Their Influence on Internal Audit Effectiveness: A Literature Review. In Proceeding of National Conference on Accounting & Finance, 500-506.
Rahardjo, M. (2020). Hermeneutika: Menggali Makna Filosofis Teks. Malang: Intrans Publishing.
Susetya, W. (2019). Dharmaning Satriya. Elex Media Komputindo
Reiter, S. A., & Williams, P. F. (2004). The philosophy and rhetoric of auditor independence concepts. Business Ethics Quarterly, 14(3), 355-376.
Carey, J. L. 1969. The Rise of the Accounting Profession: From Technician to Professionals 1896–1936 (New York: AICPA).