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All Journal Jurnal Akuntansi dan Ekonomika JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Valid Jurnal Ilmiah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi
Ida Ayu Nursanty
STIE AMM Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Valid Jurnal Ilmiah

 1 
DEKONSTRUKSI PERBUATAN AKHLAKI AKUNTAN PROFESIONAL BERBASIS TRANSFORMASI DIRI “NAFS” Ida Ayu Nursanty
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Ethical dilemmas arise as a consequence of conflicts audit because the auditor is in a situation of decision-making between ethical and unethical. The situation in the conflict are formed because there are parties interested in the auditor's decision, which auditors faced with a decision between ethical and unethical. Thus the focus of this study is how an accountant take the right decision. With the concept of self-transformation "nafs" of the tyrannical nafs to the level of the highest known “pure nafs” so accountant obtain glory itself is akhlaki Islamic accountant
SPIRITUAL RELIGIUS SEBAGAI BASIS ETIKA AKUNTAN PROFESIONAL Ida Ayu Nursanty
Valid: Jurnal Ilmiah Vol 13 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to make spiritual-religious ethics as a basis of professional accountants. This study uses a spiritualist paradigm (spiritual paradigm) and the design of this study spiritualist (spiritualist research design). Through the method of prayer, tafakkur, and dhikr, researchers gain inspiration consciousness Tawheed as the research methodology. The data used is secondary data obtained in a rational and intuitive. The results of this study indicate that religious-spiritual that has been imprinted in themselves an accountant, can provide a creative spirit for accountants goes beyond professional tasks that allow accountants to find solutions in the stalled situation. Instead accountants who have a low spirituality tends to perform unethical behaviour in their work as a professional. This suggests that accountants can not serve the public good and not be inspired to provide creative solutions on matters of urgency
Co-Authors Amrul, Rusli Desi Mariani Endang Kartini Endang Kartini Faizatul Fajariah Fariantin, Erviva Fauzi, Agus Khazin Gina Maharani Putri Daswal I Made Murjana I Made Murjana Indah Puspitasari Ismyatun Mahdatila Julia Anggriani Irawan M. Wahyullah Nizar Hamdi Rusdi Rusdi Sindy Setianing Hafiz Sofiati Wardah Sri Hartati Syakbani, Baehaki Yuliati, Ni Nyoman Zulkarnaen Zulkarnaen