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Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.

Phenomenology is precisely this deepening of self consciousness, this restless search for what lies back of the objects in which we ordinarily and scientifically lose our attention, or as we now call it our intention. Phenomenology is not merely the theory that this is so, but the putting it into practice, the urge to explore its interminable vistas. As a discipline, it is distinct from but related to other keys in philosophy: such as ontology, epistemology, logics, and ethics. The discipline of phenomenology is defined by its domain of study, its methods, and its main results. This paper globally makes a try at exploring the history and varieties of phenomenology. Phenomenology has been practiced in various guises for centuries, but it came into its down in the early 20th century in the works of Husserl, Heidegger, Merleau-Ponty and others. Phenomenological issues of intentionality, consciousness, and first-person perspective have been prominent in recent philosophy of mind.Fenomenologi lebih tepatnya ialah pendalaman kesadaran-diri, pencarian yang gelisah ini terhadap sesuatu di balik objek-objek yang di dalamnya kita --biasanya dan secara ilmiah-- mengalahkan perhatian kita, atau seperti yang kita sekarang menyebutnya tujuan. Fenomenologi bukan hanya teori bahwa ini adalah begitu, tapi menempatkan dalam praktiknya, dorongan untuk mengeksplorasi pandangan-pandangan yang tak berkesudahan. Sebagai satu disiplin, ia berbeda dari dan terkait dengan kunci-kunci lain dalam filsafat: seperti ontologi, epistemologi, logika, dan etika. Tulisan ini secara umum akan mencoba mengeksplorasi sejarah dan varietas fenomenologi. Fenomenologi telah berurat-akar selama berabad-abad, namun berbunga pada karya-karya Husserl, Heidegger, Merleau-Ponty dan lain-lain. Isu-isu fenomenologis mengenai intensionalitas, kesadaran, dan perspektif orang-pertama cukup menyolok pada filsafat pikiran akhir-akhir ini.

This study aimed to feel the subtle vibrations of a “project” of the ASEAN Economic Community (AEC), the human dimension and its culture. However AEC becomes part of the life history of the nations of Southeast Asia, particularly in the visible measures, such as economic growth, the economic stability of the region or the increasing of intra-regional trade volume. It means, that we feel it in the materialist dimension, or “vibrations” a “rough”. Besides, this study attempted to feel the euphoria of the other aspects. This paper will track a bit more deeply about Indonesian and its culture. Also there will be an effort to seek traces (perhaps disguised) in regional sublimation materialism “project” by AEC. Strive to be this insight led to the discovery that regional sublimation Reviews their materialism, for the next attempt to pave the way consciousness. Also, how sublimation material, it is not exactly cornered people and cultures. Another invention is the reification of culture, which it is the manifestation, in the form of Materialization on social relations, by considering it as a thing freely. Similarly, it is forgetting the historical trail of goods/services. Search back on local wisdom, seems to be one way that can be taken.

This paper aims to provide a correct understanding of the importance of quality and professionalism of Hindu religious teachers in education. A teacher of religion, especially Hindu religious teachers is not just a job assigned to transfer knowledge but also served to instill the values of the teachings of Hinduism to the learners. Hindu religious teachers are professional positions, hence a teacher demanded to carry out their duties professionally. The professionalism of a teacher can be seen from how to run any of the duties is always productive, innovative, efficient and effective and independentTo be a Hindu religious teacher who is able to carry out their duties in a professional manner, the necessary efforts both from its own consciousness and on the government's efforts. In an effort to become a Hindu religious teachers qualified and professional, then a Hindu religious teachers is not enough to just rely on what the government has programmed as with training, workshops, competition research, as well as awards in the form of allowance teacher certification, and seminars, but a Hindu religious teachers are required to understand the teachings of Hinduism as a whole and want to fill themselves with the knowledge and responsiveness to changing times and technological advances. Thus, the material being taught will always correspond with the times and the material can be innovative, efficient and effective in their delivery in the classroom.Finally the success of a teacher of religion in their profession will appear on the character and attitude of the learners who become responsible, religious and good behavior.