Peran Budaya Jawa dalam Implementasi Pengendalian Internal: Sebuah Studi Kasus

Sutanto, Ivan Tanujaya and Sugiarti, Yenny (2023) Peran Budaya Jawa dalam Implementasi Pengendalian Internal: Sebuah Studi Kasus. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 6 (3). pp. 279-292. ISSN 2443-3381; E-ISSN 2443-1419

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Abstract

The Role of Javanese Culture in the Implementation of Internal Control: A Case Study Tanggal masuk 26-01-2023 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 an interpretive. Information was obtained through semi-structured interviews, observations of operational activities in the company and collecting company documents and then analyzed using qualitative method. 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.

Item Type:	Article
Uncontrolled Keywords:	Budaya Jawa; Budaya Organisasi; Pengendalian Internal
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HM Sociology
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	YENNY SUGIARTI, S.E., M.Ak., QIA - 202003- 31117
Date Deposited:	21 Dec 2023 05:47
Last Modified:	21 Dec 2023 05:47
URI:	http://repository.ubaya.ac.id/id/eprint/45493

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