THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES
Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan Pancasila Tujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila. Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia j...
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2022-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1767 |
| _version_ | 1827986919130136576 |
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| author | Rafida Az-Zahra Ihyaul Ulum Dwi Irawan |
| author_facet | Rafida Az-Zahra Ihyaul Ulum Dwi Irawan |
| author_sort | Rafida Az-Zahra |
| collection | DOAJ |
| description | Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan Pancasila
Tujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila.
Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia jasa akuntan. Teknik analisis data menggunakan nilai Al-Baqarah dan Pancasila.
Temuan Utama – Kondisi kebebasan nilai pada kualitas etika akuntan saat ini tidak memiliki kecondongan pada keserakahan duniawi. Hal tersebut mendorong pentingnya pemahaman utuh seorang manusia untuk menyelaraskan keilmuan dan tindakannya dengan hati. Penelitian ini mengusulkan konsep prinsip dasar etika yang berlandaskan Al-Baqarah dan Pancasila sebagai suatu alternatif.
Implikasi Teori dan Kebijakan - Penelitian ini menemukan perspektif spiritual dan pancasila saling utuh dan berkorelasi. Kedua nilai tersebut dapat posisi untuk mengakomodir kualitas etika akuntan.
Kebaruan Penelitian – Landasan agama dan Pancasila dikombinasikan untuk menjadi prinsip dasar etika akuntan yang utuh.
Abstract – The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila Perspectives
Main Purpose – This study seeks to develop the basic principles of ethical accounting with religious values and Pancasila.
Method – This study uses interviews with accounting academics and accounting service providers. The data analysis technique uses the values of Al-Baqarah and Pancasila.
Main Findings – The condition of value freedom on the ethical quality of accountants currently does not tend towards worldly greed. This condition encourages the importance of a complete understanding of a human being to harmonize his knowledge and actions with the heart. This study proposes the concept of basic ethical principles based on Al-Baqarah and Pancasila as an alternative.
Theory and Practical Implications - This study finds that spiritual and Pancasila perspectives are integral and correlated. Both of these values can be positioned to accommodate the ethical quality of accountants.
Novelty – Religious foundations and Pancasila are combined to become the basic principles of accounting ethics. |
| first_indexed | 2024-04-09T23:38:58Z |
| format | Article |
| id | doaj.art-fb6d82b5fe094156bedf50f1800a68d6 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-04-09T23:38:58Z |
| publishDate | 2022-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-fb6d82b5fe094156bedf50f1800a68d62023-03-20T02:19:52ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792022-08-0113233735110.21776/ub.jamal.2022.13.2.25651THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVESRafida Az-Zahra0Ihyaul Ulum1Dwi Irawan2Universitas Muhammadiyah MalangUniversitas Muhammadiyah MalangUniversitas Muhammadiyah MalangAbstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan Pancasila Tujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila. Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia jasa akuntan. Teknik analisis data menggunakan nilai Al-Baqarah dan Pancasila. Temuan Utama – Kondisi kebebasan nilai pada kualitas etika akuntan saat ini tidak memiliki kecondongan pada keserakahan duniawi. Hal tersebut mendorong pentingnya pemahaman utuh seorang manusia untuk menyelaraskan keilmuan dan tindakannya dengan hati. Penelitian ini mengusulkan konsep prinsip dasar etika yang berlandaskan Al-Baqarah dan Pancasila sebagai suatu alternatif. Implikasi Teori dan Kebijakan - Penelitian ini menemukan perspektif spiritual dan pancasila saling utuh dan berkorelasi. Kedua nilai tersebut dapat posisi untuk mengakomodir kualitas etika akuntan. Kebaruan Penelitian – Landasan agama dan Pancasila dikombinasikan untuk menjadi prinsip dasar etika akuntan yang utuh. Abstract – The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila Perspectives Main Purpose – This study seeks to develop the basic principles of ethical accounting with religious values and Pancasila. Method – This study uses interviews with accounting academics and accounting service providers. The data analysis technique uses the values of Al-Baqarah and Pancasila. Main Findings – The condition of value freedom on the ethical quality of accountants currently does not tend towards worldly greed. This condition encourages the importance of a complete understanding of a human being to harmonize his knowledge and actions with the heart. This study proposes the concept of basic ethical principles based on Al-Baqarah and Pancasila as an alternative. Theory and Practical Implications - This study finds that spiritual and Pancasila perspectives are integral and correlated. Both of these values can be positioned to accommodate the ethical quality of accountants. Novelty – Religious foundations and Pancasila are combined to become the basic principles of accounting ethics.https://jamal.ub.ac.id/index.php/jamal/article/view/1767accountantethicshumanityknowledge |
| spellingShingle | Rafida Az-Zahra Ihyaul Ulum Dwi Irawan THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES Jurnal Akuntansi Multiparadigma accountant ethics humanity knowledge |
| title | THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES |
| title_full | THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES |
| title_fullStr | THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES |
| title_full_unstemmed | THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES |
| title_short | THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES |
| title_sort | basic principles of accountant ethics al baqarah and pancasila perspectives |
| topic | accountant ethics humanity knowledge |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1767 |
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