ETIKA PROFESI AKUNTANSI DALAM PERSPEKTIF ISLAM

Zulaika Matondang (Fakultas Ekonomi dan Bisnis Islam)

Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Vol 3, No 2 (2015)

Professional ethics is intended to allow the workers perform their dutiesand responsibilities seriously , and do not perform fraud in its work . So itis an accountant who is always associated with the financial statements .For that reason , so that the accounting professional ethics can be done itneeds to make a code of conduct in the workplace . An accountant mustrecord all transactions that occur with reports in truth , in the view ofIslam accounting profession must possess honest , not fraud in any form.Allah ordered all the people to be honest in the work as contained in theverses of the Quran .