Abstract Progres Seminar Akuntansi

KONTRIBUSI KEPERCAYAN MARAPU TERHADAP MORAL DAN

PERILAKU ETIS DALAM PENCAPAIAN PROFESIONALITAS

PENYAJIAN LAPORAN KEUANGAN

Ampe Daryanti

10800113162/Akuntansi D

Fakultas Ekonomi dan Bisnis Islam

Universitas Islam Negeri Alauddin Makassar

2016

ABSTRACT

This paper aims to determine the influence of religion in particular moral beliefs Marapu against accountants in their profession. Marapu trust is a trust that is embraced by the people of Sumba which is manifested in the form of traditional rituals implied therein pasola the moral messages of life for the believer, especially for professionals ter accountants in the execution of their duties. This belief is also implied in any of ethical behavior into the ethics of accountants, it will generate motivation for an accountant to do a good job with the aim to be accountable to God and fellow human beings.

Keywords: Religion, Moral, Marapu Belief, Pasola Ritual, Ethical Behavior