Accounting Practices In Cultural Ethics Siri’na Pacce: Auditor Perceptions Of Palopo City Inspectorate

Abstract

The aim of this research is to analyze accounting practices related to Siri'na Pacce Cultural Ethics at the Palopo City Inspectorate, with a focus on Auditors at the Palopo City Inspectorate. The method used is qualitative research with an ethnographic approach. Siri'na Pacce culture has a positive impact on aspects of work discipline, work ethics, work commitment and work integrity within the Palopo City Inspectorate environment. Siri'na Pacce is the basis for maintaining discipline, high morality and commitment to work quality. In the context of work discipline, this culture strengthens the basic duties and functions of each individual, making discipline not only related to time but also quality. Work ethics are reflected in the implementation of Siri'na Pacce, ensuring honesty and prudence in preparing financial reports according to accounting standards. Work commitment is realized through a high commitment to work quality and integrity, creating a positive work environment. Work integrity, which is the basis of Siri'na Pacce, shapes the character of accountants to maintain independence and prevent fraudulent practices. This culture makes a positive contribution to achieving the goals of the organization, employees and society.