THE SPIRIT OF PANCASILA IN REVOLUTION OF ACCOUNTING EDUCATION

Authors

  • Nurul Kompyu Rini Trunojoyo University
  • Anis Wulandari

Abstract

Purpose — Almost all corruption problems occur, one of the actors is an accountant. Why do many accountants, especially in Indonesia, get caught up in these cases? So far, the accounting profession in Indonesia has continued to improve in order to align itself with the world accounting profession.Design/methodology/approach — This research study about the pillars of nationality in Pancasila as the foundation to analyze the cause of financial fraud. Findings — Accounting affects all parties; those who are directly involved or not. For those who are directly involved it is possible to secure their welfare, while those who are not directly involved will feel their contribution in the form of facilities that have been regulated by the provisions of the internal (company) and external (government). Practical implications — From the pillars of nationality in Pancasila, it is expected to be used as a foundation for the accounting profession in carrying out life and obligations as professional accountants who develop science, while still having an Indonesian heart and soul.Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity. Keywords — Pancasila, accounting education, accountant, financial fraud Paper type — Research Paper

Published

2022-04-30

How to Cite

Rini, N. K., & Wulandari, A. (2022). THE SPIRIT OF PANCASILA IN REVOLUTION OF ACCOUNTING EDUCATION. The International Journal of Accounting and Business Society, 30(1). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/393