Implementasi etika bisnis untuk meningkatkan profesionalisme akunting

Abstract

Aspects of the development of individual life can not be separated from the rules and
morals. Basically the attitude of human behavior is based on positive moral values. When
the development of the world of accountants is experiencing a moral crisis due to the rapid
pace of competitors to realize what they want in the form of demands for professionalism
and large profits, this will override the value of honesty and truth. The purpose of this
study is to improve the morality aspect for accounting who has a role in developing
business in the accounting field. This research method uses qualitative-descriptive
methods to collect data through the main informant owner Andalus City Cirebon,
supporting informants 3 employees. Observation data collection techniques, interviews,
Based on the results of the study suggest that there is a main role of an expert in the
accounting profession in developing services in the financial sector based on personality
aspects based on the values of honesty, exemplary, and increasing scientific and
technological insight, thus helping accountants to increase their potential as well as
increasing the value of thoroughness in acting, being able to express the right honesty in
making wise decisions because accounting has more potential for service development, as
an effort to achieve the target size of challenges at the national and international level.