Java Philosophy in Internal Control (Study on the Berkarya Foundation in Paiton)
Maharani Wahyuningtiyas *
Faculty of Economics and Business, University of Jember, Indonesia.
Agung Budi Sulistiyo
Faculty of Economics and Business, University of Jember, Indonesia.
Muhammad Miqdad
Faculty of Economics and Business, University of Jember, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
This study wants to explore in-depth Internal Control in Javanese Philosophy at the Berkarya Paiton Foundation, and to be contemplation for all of us so that we always remember the messages of our ancestors which are our provisions in living a noble life. With the spiritual-religious paradigm, the researcher uses a case study research design. The results of the study show that the Berkarya foundation implements its family and cultural system so that the concept of internal control is applied by the family of the foundation was: Berbudi bawa leksana, aja dumeh which emphasized simplicity, and setya wacana. It is common knowledge for all of us that simplicity is an attitude of Javanese life.
Keywords: Internal control, javanese philosophy, fraud