Kode Etik Profesi Akuntan Publik Ditinjau dari Perspektif Islam

Febi Annuri  Jayasi

doi:10.19105/sfj.v2i1.5980

Febi Annuri Jayasi IAIN Madura

https://doi.org/10.19105/sfj.v2i1.5980

Abstract views: 944 ,

PDF downloads: 1073

Keywords: KEPAP, PUBLIC ACCOUNTANT, ISLAMIC TEACHING

Abstract

This study aims to analyze the Code of Ethics of the Public Accountant Profession from an Islamic Perspective. This research is a qualitative research with library research. This type of library research uses the texts of the Qur'an and Hadith or more often called the study of revelational texts. For the method of analysis using the Content Analysis Method. Understanding the five principles of professional ethics for Public Accountants From an Islamic perspective based on the Qur'an and hadith, a Public Accountant with integrity built from spiritual and emotional intelligence is objective in making decisions or judgments about a matter by being fair and careful with full consideration , encourage to be careful about work, have a trustworthy nature and maintain the confidentiality of information. Therefore, Islamic teachings provide instructions for public accountants to always understand and obey orders and stay away from Allah's prohibitions.

Downloads

Download data is not yet available.

References

Ali, Nor Aishah Mohd, Shahida Shahimi, and Zurina Shafii. “Knowledge, Skills and Characteristics Requirements for Shari‟ah Auditors.” Asian Journal of Accounting and Governance, May 9, 2018, 171–85.
Al-Jazairi, S. A. “Tafsir Al-Quran Al-Aisar (Jilid 3) (Suratman,Penerj.).” Darus Sunnah Press, 2010.
Asian Muslim. “Memahami Makna Hadits: Hati-Hati Dari Alloh Dan Tergesa-Gesa Dari Setan.” Asian Muslim (blog), n.d.
Asmara, Chandra Gian. “BANYAK KAP KENA SANKSI, ADA MASALAH STANDAR AKUNTANSI.” CNBC Indonesia (blog), August 12, 2019. https://www.cnbcindonesia.com/market/20190812102534-17-91271/banyak-kap-kena-sanksi-ada-masalah-standar-akuntansi.
wakalahmu. “Hadits Tentang Amanah dalam Islam,” December 15, 2021. https://wakalahmu.com/artikel/dunia-islam/hadits-tentang-amanah-dalam-islam.
Hamzah, Amir. METODE PENELITIAN KEPUSTAKAAN. Malang: Literasi Nusantara abadi, 2019.
Harahap, Sofyan S. AUDITNG DALAM PERSPEKTIF ISLAM. Jakarta: Pustaka Kuantum, 2002.
risalahmuslim. “HR. Bukhari: 4789 – Tentang Setiap Kalian Adalah Pemimpin,” n.d. https://risalahmuslim.id/setiap-kalian-adalah-pemimpin/.
kumparan. “Hukum Menuntut Ilmu Menurut Pandangan Islam,” August 19, 2020. https://kumparan.com/berita-hari-ini/hukum-menuntut-ilmu-menurut-pandangan-islam-1u1zeSK4R5Z/3.
IAPI, IAMI, and IAI. KODE ETIK AKUNTAN PROFESI AKUNTAN PUBLIK 2021 (2021).
Ibrahim, M. Subhi, and Dhea Dayuranggi Meghatruh. “INTEGRITAS PERSPEKTIF ISLAM,” n.d. http://repository.paramadina.ac.id/251/1/M.%20Subhi-INTEGRITAS%20PERSPEKTIF%20ISLAM.pdf.
Kusumaningtyas, Dian. “RELIGIUSITAS PADA MOTIVASI DAN ETIKA PROFESI AKUNTAN DALAM PRESPEKTIF ISLAM” 4, no. 3 (2016): 11.
Leonardo J. Brooks, and Paul Dunn. ETIKA BISNIS DAN PROFESI UNTUK DIREKTUR, EKSEKUTIF DAN AKUNTAN. 5th ed. 1. Jakarta: Salemba Empat, 2011.
Lubis, Zulkarnain. “Makna Integritas Hakim Dalam Persfektif Islam.” Mahkamah Syariah Aceh (blog). Accessed February 15, 2022. https://ms-aceh.go.id/berita-artikel-galeri/artikel/2335-drs-zulkarnain-lubis-m-h-makna-integritas-hakim-dalam-persfektif-islam.html.
Mardisar, Diani, and Ria Nelly Sari. “Pengaruh Akuntabilitas Dan Pengetahuan Terhadap Kualitas Hasil Kerja Auditor.” Simposium Nasional Akuntansi X Universitas Hasanuddin Makassar, 2007, 1–25.
Mulyadi. Auditing. 6th ed. Jakarta: Salemba Empat, n.d.
Noer, Yulfi Alfikri. “Profesionalisme Kerja Dalam Perspektif Islam.” metrojambi (blog), December 6, 2017. https://metrojambi.com/read/2017/12/21/27368/profesionalisme-kerja-dalam-perspektif-islam.
PPPK. “LIST SANKSI.” Pusat Pembinaan Profesi Keuangan (blog), 2021. https://pppk.kemenkeu.go.id/in/sanksi.
Quran in Word. Q.S. Al Anam Ayat 152, n.d.
———. Q.S. Al A’raf Ayat 176, n.d.
———. QS. Al Isra Ayat 36, n.d.
———. Q.S. Al Mujadalah Ayat 11, n.d.
———. Q.S. Al Muthaffifin Ayat 1-6, n.d.
———. Q.S. Al Qashash Ayat 26, n.d.
———. Q.S. AnNisa Ayat 58, n.d.
———. Q.S. Fusilat Ayat 30, n.d.
Ramadan, Taufik. “ETIKA PROFESI AKUNTANSI DI INDONESIA.” Satuan Pengendalian Internal UPI (blog), March 10, 2021. http://spi.upi.edu/2021/03/10/eti: KEPAP, Public Accountant, Islamic Teachings ka-profesi-akuntansi-di-indonesia/.