Nur Ika Mauliyah
Sharia Accounting Departement, Faculty of Islmamic Economics and business, UIN KHAS Jember

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A Conceptual Model of Ethical Integrity for Accountant Educators Based on Sunan Ampel's Aphorisms Nur Ika Mauliyah; Abdul Ghafar Ismail
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects. Background Problems: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects.Research Methods: A qualitative approach was employed using an in-depth literature review of primary and secondary sources. Finding/Results: The aforisms of Sunan Ampel, such as honesty, humility, and social responsibility, directly support the development of integrity among accounting educators. These values enhance the internalization of ethics through a contextual, spiritual, and locally wisdom-based approach. The resulting conceptual model emphasizes that integrity ethics education is not only normative but also encompasses moral, spiritual, and social dimensions, shaping accounting educators who consistently behave honestly, fairly, and responsibly. Conclusion: Provide conclusion(s) and implication(s) of your research. What conclusions did you get and what are the implication(s)? What is the main take-home message?