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Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Prabowo, Muhammad Aras; Umam, Fuadul; Hidayani, Hidayani; Sugama, Alviansyah; Ummah, Rochmatul; Rahmat, Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Pemanfaatan Teknologi IPUSNAS untuk Memperkuat Literasi Digital di Masyarakat Desa Rancabungur Sugama, Alviansyah; Johandri, Johandri; Rahman, Rino; Karimah, Syahadah Albaqiyatul
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): PRAXIS Special Issue
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/praxis.v2i1.746

Abstract

This research proposes efforts to enhance digital literacy in the rural community of Rancabungur Village through the utilization of IPUSNAS technology. Digital literacy is key in addressing global digitalization challenges, and rural areas should not be left behind. Through this approach, we investigate how IPUSNAS can be used as a tool to improve digital understanding and skills within the village community. The research involves surveys, training, and the implementation of IPUSNAS to assist the people of Rancabungur Village in coping with the digital age. The results indicate a significant improvement in the digital literacy of the community, bringing substantial benefits to sustainable development in the village.