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

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.