Five Basic Principles of Professional Ethics for Accountants
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Thursday (29/11), the Center for Accounting and Regulatory Studies (PAKAR), Accounting Laboratory, Accounting Department, Faculty of Economics and Business, Gadjah Mada University (FEB UGM) held a Seminar with Experts (SEMAR) with the topic "Business Ethics and the Accountant Profession: Theory, Cases and Research". This seminar began with remarks by the Head of the Accounting Department Rusdi Akbar, M.Sc., Ph.D., Ak., CA. Then continued with remarks by the chairman of the Indonesian Institute of Accountants (IAI) for the Special Region of Yogyakarta, Dr. Hardo Basuki, M.Soc.Sc., CSA., CA.
This Business Ethics Seminar was followed by a Brief Explanation by the IAI Congress, director of the YKPN Accounting Academy (AA YKPN) polytechnic, Drs. Sururi M.B.A., Ak., CA., CPA. After a brief explanation, the seminar continued with a Material Presentation Session moderated by Taufikurrahman, M.A., CEPA., CA., a Lecturer at FEB UGM. The seminar was continued with a presentation by Prof. Mahfud Sholihin, M. Acc., Ph.D. Prof. Mahfud Sholihin examines the theory of business ethics, the ethics of the accounting profession and their values, and the study of business ethics related to the accounting profession in general. Prof. Mahfud explained the framework of the Basic Principles of Ethics (Section 110) which consists of five aspects: Integrity (subsection 111), Objectivity (Subsection 112), Competence and Professional Due Care (Subsection 113), Confidentiality (Subsection 114), and Professional Behavior (Subsection 114). Subsection 115). Prof. Mahfud then explained in detail about two types of ethics, namely normative ethics and descriptive ethics.
In the case study, Prof. Mahfud also explained about ethical issues, moral reasoning, as well as survey studies and research. Furthermore, Prof. Mahfud also explained about future research, as well as related journals such as The International Journal of Management Education. Prof. Mahfud also explained the connection and relevance of business ethics and accounting professional ethics with the Sustainable Development Goals (SDGs). The Business Ethics Seminar ended with a discussion with both offline and online audiences. Offline audiences are allowed to ask questions and have direct discussions, while online audiences are allowed to onmic or send messages containing discussions and questions.
Reportage: Hayfaza Nayottama
