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All Journal Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal RAK (Riset Akuntansi Keuangan)
R. Ibnu Haitam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Pengaruh Kualitas Layanan Check-In terhadap Kepuasan Penumpang Jeju Air di Bandara Bali Ni Kadek Pari Iswari; R. Ibnu Haitam
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 4 (2025): July : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i4.1932

Abstract

Since the lifting of the pandemic status, Indonesia’s aviation industry has experienced significant growth, marked by a rise in both domestic and international passengers. Bali, particularly I Gusti Ngurah Rai International Airport, has emerged as a major destination, with a 22% increase in total passengers between 2023 and 2024. Jeju Air is one of the international airlines that recently launched a route to Bali, making service quality crucial, especially in ground handling activities like the check-in process. This research investigates the impact of check-in counter personnel service quality on the satisfaction of Jeju Air passengers at I Gusti Ngurah Rai International Airport. Conducted between May 1st and 30th, the study employed a quantitative method using simple linear regression analysis. Data were collected, analyzed, presented, and concluded systematically. The theoretical framework combines the Servqual model of service quality (Zeithaml et al.) and passenger satisfaction theory by Kotler. Results show a positive influence of service quality on satisfaction, evidenced by a t-value (5.776) exceeding the t-table value (2.425), thus supporting the alternative hypothesis. The coefficient of determination (R²) is 0.254, indicating that 25.4% of the variation in passenger satisfaction is explained by the quality of check-in counter services.
ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Co-Authors Misnen Ardiansyah Ni Kadek Pari Iswari