MENINGKATKAN IDEALISME DAN KNOWLEDGE LEVEL TERHADAP PERSEPSI ETIS CREATIVE ACCOUNTING

Indonesia

Abstract

This community service aims to help students understand the ethical perception of the practice of Creative Accounting which is based on Idealism and Relativism. Where many Creative Accounting practices argue that this is a natural thing and is allowed as long as it does not violate and remains within the rules of Accounting Principles and the law. The phenomenon of Creative accounting is indeed a debate among researchers both in terms of definition, application and in terms of ethics. This debate is influenced by the idealism and relativism of each individual which is based on the knowledge level to understand how Creative Accounting actually practices. In addition to idealism, knowledge level regarding creative accounting must be increased, because knowledge level is the basis for understanding and can further strengthen whether the practice of creative accounting is feasible or not. The targets in this service activity are students of the Accounting Department who have taken Professional and Business Ethics courses with the aim of producing graduates who are able to be professional, ethical and religious in responding to things or phenomena such as the practice of Creative Accounting, especially in making financial reports on company business activitiesKeywords: religion, fiqh, youth.