Reflection on the Ethics of Educator Accountants in the Concept of Life Philosophy of Ki Hajar Dewantara

Abstract

This study aims to test the suitability of educator accountant ethics with Ki Hajar Dewantara's philosophy of life. The method of literature study by harmonizing the concept of Ki Hajar Dewantara's philosophy of life with the Indonesian Accountant Code of Ethics. The type of data used comes from secondary data obtained from various print and digital literature. Data collection techniques are carried out using documentation. The data analysis method used in this study is a content analysis by checking between and rereading libraries. The results of this study show that the concept of Ki Hajar Dewantara's philosophy of life in the form of Trihayu is realized when the educator's accountant can maintain self-safety both soul and mind so that he will have strong integrity in his work, the Trisakti Jiwa concept is carried out in the form of developing creativity, creativity and being able to understand the sense of being able to build motivation for his work, Next concept Trilogy Leadership can take the form of providing a good example for prospective accountants later, and the last concept in the form of Tripantangan can prevent educator accountants from unethical actions, and the concept is by the Indonesian accountant code of ethics.

Keywords

• Accountant Educator
• Ethics
• Ki Hajar Dewantara