Ramadhani Sardiman

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Ethical Issues in Advanced Accounting

This part discusses individual understanding of ethical discourse and praxis. Although in the end this
understanding should emphasize the aspect of praxis, but in the analysis process can not
immediately separate it with the domain of individual thinking on ethics. For this understanding, this
material highlights the case of Drs. Madia Subakti in his KAP.

Material Benefits (Money) Not the Main Purpose

Accountant professionalism requires an element of ethics, skill, and knowledge, in which

consciousness to behave ethically arises through the whole process of accumulating the life
experiences of accountants as human beings.

More on Madia now, as a materially and well-established professional, her lifestyle does not fully
reflect modernity like any other professional. Madia also made the academic world the harbor of her
highest professional career. Madia expressed a view:

"Getting the fortune must be in a good way. Working is not just looking for money, because if only
because of it, then that is obtained is just money "

Controversial Physique Phenomenon

Madia figure is very controversial in the view of academics and accounting practitioners in Malang.
This is because of his personal attitude that has implications on how to handle professional work
done and developed dikantorya. For how to run a business, had also caused a discordant voice in
many circles. This KAP is considered to be a "daring" KAP in accepting assignments, providing audit
opinions, and providing audit fees, as well as on other services. Suarasumbang reached its peak
when Madia and his KAP were sanctioned by IAI and MOF.

Spotlight on KAP performance can not be separated from the personality of personality, either
positive or negative. Many people judge Madia is a hard man and known inconsistent. Even the
imagery takes place over an infinite period of time, in which Madia has actually tried to be a
moderate figure. He feels born in a hard life, with a common family background will be thicker
peasant, which actually seeds of virtue grow in the culture. The process of Madia's life can be
described in Marx's expression, "Man really changes throughout history, he develops himself,
transforms it in the dirt, and he is the product of history." From the introduction of Madia's
transformation process, he was originally a phrase, "Man does not want to be fully good or fully
evil," transformed into, "Man who is wholly good and wants no evil." Madia undergoes a historical
process leading to good personal awareness.
"Helping Clients" as Virtues

Madia often considers the social side of life to help clients by receiving fees that are
considered relatively low. By observing that most of Madia's clients are small and medium-sized
companies, that condition has its own meaning in business relationships. Madia feels that small and
medium entrepreneurs need to be helped.

The Trace of Ethical Awareness on Others

Dodo, a professional staff, feels there is often a dilemma in getting the job done. He caught the
expectation gap between accountant and client. Dodo also said that there is a correlation between
fee and audit quality. Low fees result in low audit quality as well. To issue an adverse opinion or
disclaimer takes time and a lot of funds. As a result, to be safe, the auditor issues an unqualified
opinion. Manurut Dodo, in the end that is done audotir is the implementation of the audit is limited
to the minimum compliance of existing standards.