Effectiveness of Accounting Education in Fostering Self-Control and Professional Ethics: An Analysis Using the SAD RIPU Concept

Abstract

Modern accounting practices are often trapped in materialism, placing the accounting  profession urgent need for strong ethics in the face of increasing cases of ethical violations in  the business and financial world. The objective of this research underscores the importance of  accounting education that not only emphasizes technical skills, but also hones self-control and  develops professional ethics as a fundamental value in individuals. This study will use a  quantitative approach with survey data collection techniques using questionnaires. The  population in this study is all accounting lecturers who are Hindu with sample determination  using purposive sampling. The data analysis technique uses SEM PLS. The results of the study  show that accounting education plays a significant role in developing self-control, which in  turn has a positive impact on professional ethics. This education not only instills the principles  of integrity, objectivity, confidentiality, and professional competence, but it also helps  individuals manage emotional impulses and maintain flexibility in thinking to conform to  expected ethical standards. The study also found that Sad Ripu – emotional weaknesses such  as kama (desire) and krodha (anger) – can moderate the relationship between self-control and  professional ethics. In other words, an individual's ability to behave ethically is influenced by  how they deal with and manage these emotional weaknesses. These findings confirm that  accounting education needs to pay attention to spiritual and emotional aspects, so that it can  help build professionals who are not only technically intelligent, but also have moral and  spiritual resilience in carrying out their profession.