Nama Penulis : 1. Asti Diah Maharani dan 2. Rahayu Dwi Lestari
Jurusan : Akuntansi C
Dosen Pengampu : Verra Rizki Amelia, S.E., M.ACC.
Mata Kuliah : Etika Bisnis dan Profesi Akuntansi
Abstract
This article explores the need of integrating ethics into an accounting strategy as a strategic approach to address issues of corruption and data manipulation. In the complex and high-risk world of finance, the primary role of ethics is to ensure transparency and integrity in financial transactions. This article discusses many practical approaches to integrating ethics into accounting, such as developing comprehensive ethics codes, providing specialized training for accounting professionals, independent internal audit systems, and providing anonymous accounting services. In addition, this article highlights the positive effects of ethical competition on corporate transparency and accountability, as well as how these practices contribute to the growth of stakeholder trust. This article highlights the importance of ethics in all aspects of strategy implementation, indicating that ethics integration is not only important for promoting ethical behavior but also for improving non-judgmental practice.
Introducing
In the age of globalization and digitalization, the problem of data manipulation in elections and corruption is becoming more widespread. Integrity in accounting is crucial for preventing fraud and ensuring the integrity of financial records. This article discusses how strong ethics can address the issue at hand as well as how they affect transparency and the reputation of the company.
Why ethics is important in accounting ?
- Accounting ethics serves as a moral guide that assists accountant in creating appropriate and correct decisions. Strong ethics code undermines non-etchics practices, such as data manipulation and authority usage. Without explicit explanation, there is a risk of increasing financial leverage and margin calls, which could harm the company and its stakeholders.
- Practical Guidelines for Etika Integration :
- Impact of ethical intergrity
- Integrating ethics into an audit strategy increases corporate transparency and accountability. By implementing e-check, internal audit, training, and anonymous payment systems, businesses can reduce the risk of fraud and data manipulation. Additionally, etism helps to build trust among stakeholders, including investors, customers, and the general public. This harms a company's reputation and ensures that its financial condition is not compromised.
Integrating ethics into an audit strategy is a crucial step in addressing the issue of corruption and data manipulation that can harm businesses and stakeholders. By using clear and comprehensive e-code, the company establishes acceptable performance standards and develops a framework for developing flexible and adaptable business plans. The implementation of the e-code should be accompanied by ongoing training to ensure that all of the accounting team members understand and apply the relevant e-principles. To improve practical knowledge, this lesson should include case studies, simulations, and written material.
In addition, an independent and unbiased internal auditing system is essential for identifying and thwarting unethical practices. Effective auditing assists in maintaining compliance with ethical standards and ensures that financial records reflect true financial status. As a crucial component of the e-banking system, anonymization provides employees with a means of expressing their opinions without fear of repercussions.
