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All Journal The International Journal of Accounting and Business Society
Djamhuri , Ali
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Islamic Religious Paradigm: Human Nature of Abdul Muhaimin for the Basic of Audit Philosophy Irfan, Andi; Triyuwono, Iwan; Djamhuri , Ali; Mulawarman , Aji Dedi
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.730

Abstract

Purpose — This article aims to present a new Islamic religionist paradigm that explores the foundations of the auditing philosophy. Design/methodology/approach—The study's research method utilizes revelation, reason and senses, intuition, and interpretation. This article uses the tadabbur interpretation method. Findings—Islam guarantees human activities following His commands. Science developed from the Creator, who knows everything in the universe. Abdul Muhaimin’s human nature is defined as a “Servant of Allah who is supervised, able to say and testify about Haq (truth), trustworthy and responsible to Allah SWT for all actions in this world. This describes the figure of an auditor and becomes the basis of audit philosophy." Practical implications — An auditor who is Muhaimin in practice must understand the meaning of sustenance as determined by Allah SWT and be able to prove that the auditor is a representative, servant, caretaker, and supervisor whom Allah SWT also supervises. Originality/value — The human nature of this research is Abdul Muhaimin, where the audit philosophy leads the auditor as khoirunnas-anfauhum-linnas so that the auditor becomes an agent of goodness in upholding the truth.
Co-Authors Andi Irfan, Andi Iwan Triyuwono Mulawarman , Aji Dedi