Akuntansi sektor publik dalam potret khazanah budaya melayu

Authors

  • Bobby Briando Universiti Utara Malaysia, Sintok, Kedah, Malaysia, 06010 Author

Keywords:

Local Wisdom, Public Sector, Malay Culture

Abstract

This article is a form of criticism of IFRS-oriented public sector accounting standards. The adoption by the accounting standards board related to public accounting standards is not in accordance with the spirit and identity of the Indonesian people, especially Malay culture. This paper is to create awareness of the treasures of Malay culture which is very thick with divine values and local wisdom. The results show that the adoption of plenary standards related to public accounting standards is not in accordance with the spirit and repertoire of Malay culture.

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Published

2026-07-09