Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik
Abstract
The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI.
Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.
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References
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Wirakusuma, M. T. M. G. (2013). Faktor-faktor yang memengaruhi ketepatwaktuan penyampaian laporan keuangan. E-Jurnal Akuntansi, 15-31.
AICPA, C. (2014). Globalne zasady rachunkowości zarządczej.
Al-Hufiy, A. M. (2000). Keteladanan Akhlak Nabi Muhammad SAW. Bandung: Pustaka Setia. doi: gggg
Albeksh, H. M. A. (2016). The crisis of the ethics of audit profession: collapse of enron company and the lessons learned. Open Access Library Journal, 3(11), 1-18.
Alfan, M. (2011). Filsafat Etika Islam. Bandung: Pustaka Setia.
Almoharby, D., & Neal, M. (2013). Clarifying Islamic perspectives on leadership. Education, Business and Society: Contemporary Middle Eastern Issues.
Alrabba, H. M. (2016). Measuring The Impact Of Code Of Ethics On The Quality Of Auditors’professional Judgment. Journal of Governance and Regulation/Volume, 5(4).
Amrizal. (2014) Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia, Jurnal Liquidity, Vol. 3 (1), 36-43
Ariani, A., & Ayu, A. (2010). Pengaruh Profesionalisme, Etika Profesi, Tingkat Pendidikan dan Pengalaman Kerja pada Kinerja Auditor Inspektorat diWilayah Provinsi Bali. Tesis, Fakultas Ekonomi Universitas Udayana: Denpasar.
Aziz, A. (2013). Etika Bisnis Perspektif Islam. Bandung: Alfabeta.
Bassam, A. b. A. A. (2019). Syarah Hadits Pilihan Bukhari-Muslim: Darul Falah.
Beekun, R. I. (2012). Character centered leadership: Muhammad (p) as an ethical role model for CEOs. The Journal of Management Development, 31(10), 1003-1020.
Bourdieu, P., & Nice, R. (1980). The production of belief: contribution to an economy of symbolic goods. Media, culture & society, 2(3), 261-293.
Candra, I. W., & Badera, D. N. (2017). Pengaruh Komitmen Organisasi, Gaya Kepemimpinan Demokratis, Etika Profesi dan Pengalaman Auditorpada Kinerja Auditor. E-Jurnal Akuntansi, 1206-1234.
Clayton, B. M., Van Staden, C. J., & Lynch, B. (2010). The impact of social influence pressure on professional accountants' ethical reasoning. Paper presented at the Proceedings of the Sixth Asia Pacific Interdisciplinary Research in Accounting Conference.
Creswell, J. W., & Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches: Sage publications.
Febriyanti, N. M. D., & Mertha, I. M. (2014). Pengaruh masa perikatan audit, rotasi kap, ukuran perusahaan klien, dan ukuran kap pada kualitas audit. E-Jurnal Akuntansi.
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169-193.
Guiral, A., Rodgers, W., Ruiz, E., & Gonzalo, J. A. (2010). Ethical dilemmas in auditing: Dishonesty or unintentional bias? Journal of Business Ethics, 91(1), 151-166.
Haroon, M., Zaman, H. F., & Rehman, W. (2012). The relationship between Islamic work ethics and job satisfaction in healthcare sector of Pakistan. International Journal of Contemporary Business Studies, 3(5), 6-12.
Haryani, J., & Wiratmaja, I. D. N. (2014). Pengaruh ukuran perusahaan, komite Audit, penerapan international financial reporting standards dan kepemilikan publik pada audit delay. E-Jurnal Akuntansi, 63-78.
Hp, N., & Payamta, P. (2002). Sikap Akuntan terhadap Advertensi Jasa Akuntan Publik. Jurnal Akuntansi dan Auditing Indonesia, 6(1).
Kode Etik Profesi Akuntan Publik efektif per 1 Juli 2019 (2019).
Indonesia, I. A. (2001). Standar profesional akuntan publik. Jakarta: Salemba Empat.
Ishak, S. (2011). Model Kepemimpinan Etika Berlandas Sirah Nabi Muhammad SAW (Ethical Leadership Model Based on Prophet Muhammad PBUH Biography). Jurnal Hadhari: An International Journal, 3(2), 23-44.
Jelic, M. (2012). THE IMPACT OF ETHICS ON QUALITY AUDIT RESULTS. International Journal for Quality Research, 6(4).
Juliyani, E. (2016). Etika Bisnis dalam Perspektif Islam. Jurnal Ummul Qura, 7(1), 63-74.
Kasinath, H. (2016). Understanding and using qualitative methods in performance measurement. MIER Journal of Educational Studies, Trends and Practices, 3(1).
Kung, F. H., & Huang, C. L. (2013). Auditors' moral philosophies and ethical beliefs. Management Decision.
Ladewi, Y. (2014). The role of Islam values (ethics) in accounting practice and impact of accounting information quality: A library study. International Journal of Economics, Commerce and Management, 2(12).
Mahdavikhou, M., & Khotanlou, M. (2012). New approach to teaching of ethics in accounting “introducing Islamic ethics into accounting education”. Procedia-Social and Behavioral Sciences, 46, 1318-1322.
Mahfudz, A. (2006). Geneologi Negara Islam (Studi Terhadap Konstitusi Madinah Masa Kepemimpinan Rasulullah Saw). Jurnal Pemikiran Keislaman, 15(2).
Pomeranz, F. (1997). The accounting and auditing organization for Islamic financial institutions: An important regulatory debut. Journal of International Accounting, Auditing and Taxation, 6(1), 123-130.
Rahmina, L. Y., & Agoes, S. (2014). Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia-Social and Behavioral Sciences, 164, 324-331.
Rakhmawati, A. (2020). Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana. E-Jurnal Akuntansi, 30(2), 474-489.
Ritonga, A. R. (2018). Keteladanan Rasulullah dalam PendidiKan Berkarakter. ALHURRIYAH: Jurnal Hukum Islam, 14(1), 1-12.
Roza, H., Suhernita, S., & Yohana, D. (2019). Unintentional Bias dan Opini Audit Going Concern. Jurnal Akuntansi dan Governance Andalas, 2(2), 77-88.
Sakdiah, S. (2016). Karakteristik Kepemimpinan Dalam Islam (Kajian Historis Filosofis) Sifat-Sifat Rasulullah. Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah, 22(1).
Salin, A., Kamaluddin, N., & Manan, S. K. A. (2011). Unstoppable Fraud, Scandals and Manipulation–An Urgent Call for an Islamicbased Code of Ethics. Paper presented at the 2011 International Conference on Sociality and Economics Development. Singapore.
Sam, D. F., Sumarlin, M., & Suhartono, M. (2019). Islamic religiosity integration in maintaining auditor professional ethics. Paper presented at the 16th International Symposium on Management (INSYMA 2019).
Setiawan, E. (2012). Kamus Besar Bahasa Indonesia (KBBI). Badan Pengembangan dan Pembinaan Bahasa, Kemdikbud (Pusat Bahasa), 2016.
Shawver, T. J., & Clements, L. H. (2015). Are there gender differences when professional accountants evaluate moral intensity for earnings management? Journal of Business Ethics, 131(3), 557-566.
Sugiono, P. D. (2015). Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Svanberg, J., & Öhman, P. (2017). Does charismatic client leadership constrain auditor objectivity? Behavioral Research in Accounting, 29(1), 103-118.
Thohiri, M. K. (2019). Radikalisme Islam dan Moderatisme Islam di Sekolah Menengah (Kontestasi Ideologi, Aktor dan Jejaring Sosial). Paper presented at the Proceedings of Annual Conference for Muslim Scholars.
Tooranloo, H. S., & Azizi, P. (2018). An analysis of causal relationships of ethical values in auditing from Islam’s perspective. International Journal of Ethics and Systems.
Widjaya, A. (1991). Etika pemerintahan: Bumi Aksara.
Wirakusuma, M. T. M. G. (2013). Faktor-faktor yang memengaruhi ketepatwaktuan penyampaian laporan keuangan. E-Jurnal Akuntansi, 15-31.
Published
2020-05-25
How to Cite
AZIS, Ilhamda.
Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1142 - 1156, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58637>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i05.p06.
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