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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Jurnal of Applied Business and Banking (JABB) Takuana: Jurnal Pendidikan, Sains, dan Humaniora Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian
Nursanty, Ida Ayu
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Jejak Spiritualitas Islam dalam Konstruksi Etika Akuntan Publik Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Wardani, Rosyia; Jumaidi, Lalu Takdir; Prathama, Baiq Desthania
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.226

Abstract

This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality. Using a spiritualist paradigm and a spiritualist research design, the study seeks to develop an ethical concept grounded in Islamic spirituality. Through zikr (remembrance of God), prayer, and contemplation methods, the researcher attained balance of intellect, justice, honesty, and love as instruments for data analysis. The findings reveal that the balance of intellect, justice, honesty, and love—reflected in the personality of public accountants—guides them toward humanistic values, fulfilling their role as khalifah (vicegerents) on earth. Ethical public accountants not only uphold professional trust but also spread love toward humanity and nature while nurturing spiritual awareness—an awareness of obedience to the will of God. For humankind, spiritual awareness is a divine instrument used to connect, unite, and return to God—this being the ultimate purpose of human life.
TOWARDS AN ISLAMIC SPIRITUALITY-BASED FRAMEWORK FOR PUBLIC ACCOUNTANTS' ETHICS Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Wardani, Rosyia; Prathama, Baiq Desthania
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.720

Abstract

The accounting profession continues to face ethical challenges due to recurring financial scandals and the increasing complexity of digitalized auditing. This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality, emphasizing akhlakul karimah (noble character) as the foundation for professional conduct. Adopting a qualitative phenomenological approach with literature-based analysis, the research employs spiritual practices such as dhikr, prayer, and contemplative reflection (tafakkur) as analytical instruments to explore the balance of reason, justice, honesty, and love in professional ethics. Data interpretation is conducted through reflective discourse analysis, allowing the integration of spiritual insights into ethical frameworks. The findings reveal that public accountants who embody these virtues cultivate a humane identity as God's stewards (khalifah), integrating spiritual awareness into ethical decision-making and professional responsibility. Such accountants not only uphold compliance but also promote love, social justice, and environmental stewardship, aligning their practice with a higher form of accountability. The novelty of this study lies in formulating a transformative ethical model that operationalizes Islamic spiritual practices into concrete analytical instruments, extending beyond previous spirituality-based ethics research. This contribution offers implications for accounting education, professional regulation, and the advancement of sustainable and ethically responsible accounting practices.
Co-Authors Agusfianto, Nendy Pratama Amrul, Rusli Amrul, Rusli Apriani, Baiq Ika Baehaki Syakbani Elvina Setiawati ENDANG KARTINI, ENDANG Fariantin, Erviva Hidayat, Surahman I Made Murjana I Nengah Arsana Jumaidi, Lalu Takdir Lestari, Baiq Anggun Hilendri Lestari, Ratu Ayu M. Wahyullah Murjana, I Made mutia, Galuh Ratna Narung, I Gst Gede Octavia, Yusi Faizathul Octavia, Yusi Faizatul Prathama, Baiq Destania Prathama, Baiq Desthania Prayudya, Raden Gigih Rusminah Rusminah, Rusminah Setiawati, Elvina Umriati, Umriati Wahyullah, M Wardah, Sofiati Wardani, Rosyia Yusi Faizathul Octavia