Title:
The Integrating Cultural Values: “Mikul Dhuwur Mendem Jero” Into Accountant Integrity Professional Ethics

Authors:
Primanita Setyono*, Falikhatun, Indonesia

Abstract:

This study explores the Javanese philosophical concept of mikul dhuwur mendem jero and its relevance to accounting professional ethics in contemporary practice. The phrase, literally meaning "to carry high and bury deep," represents a profound cultural value emphasizing the protection of family honor and organizational reputation while protecting sensitive information, historically guiding interpersonal relationships and social conduct in Javanese society. Through semi-structured interviews of Javanese accountants across diverse sectors (public accountants, management accountants, accountant educator and syariah accountants) in Central Java and Yogyakarta, this research demonstrates how local wisdom can enhance professional conduct, particularly in ethical decision-making, integrity practices, and organizational loyalty.

The findings suggest that mikul dhuwur mendem jero offers a culturally grounded framework as local wisdom that complements universal accounting ethics while addressing unique challenges in Indonesian business environments. Javanese accountants navigate these tensions by prioritizing professional standards, particularly integrity, transparency, and stakeholder interests, while incorporating cultural values in their communication approaches and relationship management. This study contributes to the growing literature on indigenous knowledge systems in professional practice and provides insights for developing culturally sensitive accounting education and ethical guidelines in diverse environments, advancing the discourse toward culturally pluralistic professional practices that are both globally competent and locally relevant.

DOI: https://doi.org/10.51505/IJEBMR.2026.1014