GEMI, NASTITI, NGATI-ATI: SEBUAH TINJAUAN ETIKA AKUNTAN MANAJEMEN DALAM KONTEKS KEBERLANJUTAN

Authors

DOI:

https://doi.org/10.37932/ja.v11i1.520

Keywords:

etika, akuntan manajemen, filosofi jawa, keberlanjutan, etika akuntan

Abstract

Akuntan manajemen memiliki peran yang sangat besar dalam merespon isu keberlanjutan. Oleh karena itu, akuntan manajemen harus mengembangkan sikap yang berpedoman pada etika akuntan manajemen. Salah satu sikap yang dapat dikembangkan adalah gemi, nastiti, ngati-ati, yang merupakan konsep dari filosofi Jawa yang berkaitan dengan isu keberlanjutan. Tujuan artikel ini adalah untuk mengeksplorasi lebih jauh konsep gemi, nastiti, ngati-ati dari perspektif etika akuntan manajemen dari perspektif keberlanjutan. Penelitian ini menggunakan pendekatan library research dengan mengumpulkan berbagai macam literatur terkait filosofi gemi, nastiti, ngati-ati dan dielaborasikan dalam etika akuntan manajemen dalam konteks keberlanjutan perusahaan. Secara singkat, hasil penelitian ini menunjukkan bahwa jika dikaitkan dengan etika akuntan manajemen, Gemi dapat dicerminkan bahwa akuntan manajemen harus dapat menilai dengan tujuan ekonomis apa yang mereka maksud dan apa yang seharusnya. Lebih lanjut, Nastiti, akuntan manajemen harus mengandalkan kompetensi profesional dan kehati-hatian dalam melaporkan informasi, terutama informasi mengenai keberlanjutan perusahaan. Dan terakhir, Ngati-ati, selain etika kehati-hatian profesional, dalam kaitannya dengan falsafah Jawa ini, akuntan manajemen juga harus memperhatikan etika kerahasiaan, integritas, dan juga perilaku profesionalnya dalam menyikapi isu-isu keberlanjutan. Secara keseluruhan, keterlibatan akuntan manajemen di masa depan dalam akuntansi dan pelaporan keberlanjutan akan bergantung pada kemampuan mereka untuk memperluas domain keahlian yang ada/tradisional dengan memperoleh pengetahuan dan mengembangkan keterampilan dan kompetensi baru yang secara tradisional terkait dengan bidang keahlian lainnya.Management accountants have a very big role in responding to sustainability issues. Therefore, management accountants must develop an attitude that is guided by the ethics of management accountants. One attitude that can be developed is gemi, nastiti, ngati-ati, which are concepts from Javanese philosophy related to sustainability issues. The purpose of this article is to explore further the concept of gemi, nastiti, ngati-ati from the perspective of management accountant ethics from a sustainability perspective. This study uses a library research approach by collecting various kinds of literature related to the philosophy of gemi, nastiti, ngati-ati and elaborated on management accountant ethics in the context of corporate sustainability. Briefly, the results of this study indicate that when it is associated with management accountant ethics, Gemi can be reflected that management accountants must be able to judge with economical objectives what they mean and what they should be. Furthermore, Nastiti, management accountants must rely on their professional competence and prudence in reporting information, especially information regarding company sustainability. And lastly, Ngati-ati, in addition to the ethics of professional prudence, in relation to this Javanese philosophy, management accountants must also consider the ethics of confidentiality, integrity, and also their professional behavior in responding to sustainability issues. Overall, it appears that management accountants' future involvement in sustainability accounting and reporting will depend on their ability to expand existing/traditional domains of expertise by acquiring knowledge and developing new skills and competencies that are traditionally related to other areas of expertise.

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Published

2022-04-30