{"title":"会计实践中的道德","authors":"H. Hermanto","doi":"10.53565/pssa.v7i1.292","DOIUrl":null,"url":null,"abstract":"ABSTRACT \n \nHERMANTO. Ethics in Financial Accounting Practices. \nThis study aims to examine the theoretical study of ethics in financial accounting practice. The data used in this study is qualitative data about ethical violations in financial accounting practices that occurred at PT Tiga Pilar Sejahtera Food Tbk. From this data, a theoretical study was carried out with qualitative research methods for the theory applied or not by the entity. The results of this study indicate that PT Tiga Pilar Sejahtera Food Tbk committed ethical violations in the practice of financial accounting in the presentation of its financial statements. \n \nKeywords: Ethics, financial statements, financial accounting.","PeriodicalId":34373,"journal":{"name":"Qalamuna","volume":"23 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Etika Dalam Praktik Akuntansi Keuangan\",\"authors\":\"H. Hermanto\",\"doi\":\"10.53565/pssa.v7i1.292\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT \\n \\nHERMANTO. Ethics in Financial Accounting Practices. \\nThis study aims to examine the theoretical study of ethics in financial accounting practice. The data used in this study is qualitative data about ethical violations in financial accounting practices that occurred at PT Tiga Pilar Sejahtera Food Tbk. From this data, a theoretical study was carried out with qualitative research methods for the theory applied or not by the entity. The results of this study indicate that PT Tiga Pilar Sejahtera Food Tbk committed ethical violations in the practice of financial accounting in the presentation of its financial statements. \\n \\nKeywords: Ethics, financial statements, financial accounting.\",\"PeriodicalId\":34373,\"journal\":{\"name\":\"Qalamuna\",\"volume\":\"23 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Qalamuna\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53565/pssa.v7i1.292\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qalamuna","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53565/pssa.v7i1.292","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
抽象HERMANTO。财务会计实务中的道德规范。本研究旨在检视财务会计实务中伦理的理论研究。本研究中使用的数据是关于PT Tiga Pilar Sejahtera Food Tbk发生的财务会计实践中道德违规的定性数据。从这些数据出发，采用定性研究的方法对该实体是否应用理论进行了理论研究。本研究结果表明，PT Tiga Pilar Sejahtera Food Tbk在财务会计实务中在财务报表的列报中存在道德违规行为。关键词:道德，财务报表，财务会计。
ABSTRACT
HERMANTO. Ethics in Financial Accounting Practices.
This study aims to examine the theoretical study of ethics in financial accounting practice. The data used in this study is qualitative data about ethical violations in financial accounting practices that occurred at PT Tiga Pilar Sejahtera Food Tbk. From this data, a theoretical study was carried out with qualitative research methods for the theory applied or not by the entity. The results of this study indicate that PT Tiga Pilar Sejahtera Food Tbk committed ethical violations in the practice of financial accounting in the presentation of its financial statements.
Keywords: Ethics, financial statements, financial accounting.
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