Perception of Post Graduate Accounting Students on Semar Spiritual Philosophy in Building Accounting Knowledge

• Main Author: Whedy Prasetyo
• Format: Article
• Language: English
• Published: University of Brawijaya 2012-08-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: spiritual characterization of semar; spiritual accounting
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/182/175

The study explains the description of and the meaning attribution to spiritual philosophy of Semar character from wayang, as perceived by students of post graduate program of accounting, Brawijaya University. The existence of spiritual characterization of Semar will provide spiritual value that transforms accounting into knowledge in which God is perceived as base of soul. Consequently, accountants will generate value of truthfulness in accounting analysis and can reduce the corrupting practice and violation to reach the value serenity of fi nancial report that shows values such as honest, responsible, discipline, fast and accurate, fairness, visionary, empathy and gratitude.