Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective
DOI:
https://doi.org/10.54408/jabter.v3i2.221Keywords:
Religiosity, Ethics, Accounting Profession, ShariaAbstract
This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties
Downloads
References
AAOIFI. (2022). About AAOIFI. https://aaoifi.com/about-aaoifi/?lang=en
Aila, B., Filipe, M., Alfeu, V., Emidio, M., Anatolia, M., Júlio, M., & Octávio, M. (2020). Analysis of the level of compliance with the code of ethics in the accounting profession. Journal of Accounting and Taxation, 12(3), 108–117. https://doi.org/10.5897/jat2020.0397
Anifa, F., Fadhila, N., Farida, I., Prawira, A., Nasim, A., & Indonesia, U. P. (2021). ANALISIS ETIKA PROFESI AKUNTAN DALAM STANDAR. 16, 74–84.
Aprin, A., & Mimin Nur Aisyah. (2019). Pengaruh pengetahuan Etika, Religiusitas, dan Sensitivitas Etis terhadap Persepsi Mahasiswa Akuntansi Mengenai Praktik Creative Accounting the Effect of Ethical Knowledge , Religiosity and Ethical Sensitivity on the Accounting Student ’ S. Profita Kajian Ilmu Akuntansi, 7(3), 1–16.
Budiman, S. A. (2018). Analisis Etika Profesi Akuntansi Perspektif Al-Quran. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(1), 68–81. http://openjournal.unpam.ac.id/index.php/JIA/article/view/1204
Haitam, R. I., & Ardiansyah, M. (2022). Adopsi Kode Etik Internasional AAOIFI bagi Akuntan Islam Indonesia. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(2), 684–703. https://doi.org/10.47467/alkharaj.v5i2.1282
Hasanah, F. (2019). Pengaruh Tingkat Religiusitas, Pengetahuan, Kualitas Produk Dan Kualitas Pelayanan Terhadap Preferensi Menabung Mahasiswa Universitas Muhammadiyah Palembang Pada Bank Syariah. BALANCE Jurnal Akuntansi Dan Bisnis, 4(1), 485. https://doi.org/10.32502/jab.v4i1.1815
Hidayah, D. M., Widiasmara, A., & ... (2022). Pengaruh Penalaran Moral, Sensivitas Etika Dan Love of Moneyterhadap Persepsi Mahasiswa Tentang Krisis Etika Akuntan Dengan …. … , Bisnis, Dan Akuntansi, September. http://prosiding.unipma.ac.id/index.php/SIMBA/article/view/3509%0Ahttp://prosiding.unipma.ac.id/index.php/SIMBA/article/viewFile/3509/2792
IAPI. (2021). Kode Etik Profesi Akuntan Publik 2021. In Standar Profesional Akuntan Publik.
Indonesia, P. R. (n.d.). INDONESIA, UNDANG-UNDANG REPUBLIK 1954, NOMOR 34 TAHUN TENTANG PEMAKAIAN GELAR “AKUNTAN” (“ACCONTANT”). Retrieved June 4, 2023, from https://jdih.kemenkeu.go.id/fulltext/1954/34TAHUN~1954UU.htm
Kiradoo, G. (2020). Ethics in accounting: Analysis of current financial failures and role of accountants. International Journal of Management, 11(2), 241–247. https://doi.org/10.34218/IJM.11.2.2020.025
Kusumaningtyas, D. (2016). RELIGIUSITAS PADA MOTIVASI DAN ETIKA PROFESI AKUNTAN DALAM PRESPEKTIF ISLAM Oleh. Jurnal Ilmiah Cendekia Akuntansi, 4(3), 116–126.
Latifah., M. A. R. A. P. Z. I. M. M. E. (2023). STUDI ANALISIS AKUNTANSI SYARIAH DENGAN AKUNTANSI KONVENSIONAL: PERSAMAAN DAN PERBEDAAN. Journal Economics Technology and Entrepreneur, 02(01), 406–416. http://azramedia-indonesia.azramediaindonesia.com/index.php/ecotechnopreneur/article/view/509
Matnin, M. (2018). Tinjauan Teori atas Rekonstruksi Etika Profesi Akuntan Berdasarkan Nilai-nilai Islam. Jihbiz : Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 2(2), 93–116. https://doi.org/10.33379/jihbiz.v2i2.770
Meilisa, F., & Ludigdo, U. (2010). Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya. Jurnal Akuntansi Multiparadigma, 223–238. https://doi.org/10.18202/jamal.2010.08.7091
Muhadis, A., & Serly, V. (2022). Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi. Jurnal Eksplorasi Akuntansi, 4(4), 698–711. https://doi.org/10.24036/jea.v4i4.552
Pravitasari, D. (2015a). PEMAHAMAN KODE ETIK PROFESI AKUNTAN. An-Nisbah: Jurnal Ekonomi Syariah, 1(2), 85–110. https://doi.org//10.21274/an.2015.1.2.85-110
Pravitasari, D. (2015b). Pemahaman Kode Etik Profesi Akuntan Islam Di Indonesia. An-Nisbah: Jurnal Ekonomi Syariah, 1(2). https://doi.org/10.21274/an.2015.1.2.85-110
Presiden Republik Indonesia. (2011). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK. In Indonesia. http://www.ainfo.inia.uy/digital/bitstream/item/7130/1/LUZARDO-BUIATRIA-2017.pdf
Rizaty, M. A. (2023). Mayoritas Penduduk Indonesia Beragama Islam pada 2022. Dataindonesia.Id. https://dataindonesia.id/ragam/detail/mayoritas-penduduk-indonesia-beragama-islam-pada-2022
Sarwo Edi. (2015). Radikalisme Dan Etika Bisnis Islam. E-Jurnal Akuntansi, 15(1), 52–64.
Tanelab, G., Ekonomi, F., & Cendana, U. N. (2022). Analisis Etika Dan Profesionalisme Akuntan Serta Dampaknya Terhadap Lingkungan Sosial-Ekonomi: Sebuah Literatur Review Gracia Tanelab. JAPP: Jurnal Akuntansi, Perpajakan, Dan Portofolio, 02(01), 46–55. http://journal.umpo.ac.id/index.php/JAPP
Umar Sidiq, M. M. C. (2019). Metode Penelitian Kualitatif di Bidang Pendidikan. In M. A. Dr. Anwar Mujahidin (Ed.), Journal of Chemical Information and Modeling (Cetakan Pe, Vol. 53, Issue 9). CV. NATA KARYA. http://repository.iainponorogo.ac.id/484/1/METODE PENELITIAN KUALITATIF DI BIDANG PENDIDIKAN.pdf
Widaningsih, S. (2017). Etika Profesi Akuntansi Dalam Pembentukan Karakter Bangsa. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 5(1), 11–20. https://doi.org/10.38204/jrak.v5i1.373
Wijayanti, D. M., Kasingku, F. J., & Rukmana, R. (2017). Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi. Jurnal Dinamika Akuntansi Dan Bisnis, 4(2), 159–172. https://doi.org/10.24815/jdab.v4i2.6750
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Syefira Ramadhani, Kurnia Ekasari , Kartika Dewi Sri Susilowati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
