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Journal : Journal of Accounting Science

The Development of New Accounting History Research in Indonesia: Perkembangan Penelitian Sejarah Akuntansi di Indonesia dalam Bingkai Perspektif NAH Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

Abstract

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.
Observing the character of public accountant through the spirit of Fastabiqul Khairat: Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Lating, Ade irma Suryani; Hanun, Nur Ravita
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Co-Authors Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lating, Ade Irma Suryani Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah Rosfian, Ilma Zulfiana S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari