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All Journal Pedagogia: Jurnal Pendidikan JURNAL IQRA´ Journal of Accounting Science JMM (Jurnal Masyarakat Mandiri) Jurnal Pendidikan Proceedings of Annual Conference for Muslim Scholars Jurnal Abdidas Journal of Contemporary Islamic Education Transformasi Kilmatuna: Journal Of Arabic Education Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Santri: Journal of Student Engagement Journal of Arabic Language and Literature Studies Jurnal Pengabdian Sosial Edu Journal Innovation in Learning and Education An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Jurnal Entitas Pengabdian Masyarakat
Teguh Hadi Wibowo
Universitas Muhammadiyah Lamongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting Science

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Behavior Based Conceptual Model of Sharia Accounting Model: Integrating, Ethics, Intention and Sharia Compliance Andrianto, Andrianto; Syah, Imran; Wibowo, Teguh Hadi
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2048

Abstract

General Background: Increased competition in modern business not only demands profit maximisation, but also compliance with ethical principles, where accounting plays a strategic role in ensuring moral, social, and spiritual compliance, especially within the Islamic framework. Specific Background: Islamic business ethics are based on Sharia values that emphasise justice, honesty, social responsibility, and truthfulness; however, practical business activities often reveal a gap between these principles and commercial practices, as seen in cases of fraud and ethical violations. Knowledge Gap: Previous studies have largely examined Islamic accounting from a technical and standards-based perspective, with limited attention to behavioural and ethical dimensions. Objective: This study aims to develop an Islamic accounting model that integrates behavioural aspects to achieve financial, social, and spiritual goals simultaneously. Method: Using a qualitative phenomenological approach, data were collected through in-depth interviews, observations, and literature reviews, and analysed thematically through data reduction, classification, and interpretation. Results: Findings indicate that the application of Shariah ethical values enables fairness, honesty, social responsibility, and truthfulness to be operationalised in accounting practice through a behaviour-based conceptual model. Novelty: The novelty of this study places ethical behaviour as a fundamental element of Islamic accounting. Implications: Theoretically, this study enriches the Islamic accounting literature with behavioural insights, while practically it provides guidance for Islamic business entities and regulators in formulating transparent and fair accounting standards in accordance with Sharia values.
Co-Authors Abdul Majid Abdul Rokhman Ahmad Syauqi Hidayatullah Andrianto Andrianto Arifal Aris, Arifal Elsania, Ardista Dwi Elyas Djufri Fais Wahidatul Arifatin Faridi Faridi Fatimah Nur Arifah Fatkhurrochman, Fatkhurrochman Febrianti, Devi Imawan, Amrizal Irmaningrum, Rizka Novi Kapti Kapti, Kapti Laili, Viviana Nisful Lukman Hakim Maásah, Zahrotul Mar’atul Azizah Zahro Mas'adah, Ninik Masruroh MASRUROH Muhammad Abdul Muin Mulyono, Khubby Mustafidah, Nurmashani Nanang Bagus Subekti Oriza Zativalen, Oriza Praja, Tatag Satria Putri, Silvi Aulia Ruhi, Ahmad Saifudin , Moh Susandi, Ari Suyitno Suyitno Syah, Imran Tobroni Tobroni Tobroni Tobroni Tri Yusnanto Turlina , Lilin Wahyuningsih, Yuie Yaumi, Sri Zahro, Mar’atul Azizah Zahrotul Ma’asah