Jurnal Akademi Akuntansi (JAA)
Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)

Mengintegrasikan Etika Islam Dalam Dilema Etis Dan Pendidikan Akuntansi

Elsa Amalia (Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada)
Laksita Sela Srimaya (Fakultas Ekonomi dan Bisnis, Universitas Airlangga)



Article Info

Publish Date
16 Jan 2023

Abstract

This study aims to integrate Islamic ethics in ethical dilemmas and accounting education in order to help accountants to behave ethically based on Islamic guidelines and eventually decrease the desire to behave fraudulently and monopolize financial statements. This study utilizes a qualitative research by applying literature study methods according to the library research method book. This study uses data, which is articles related to the topics discussed taken from accounting journals. The results of the study show that there is a need to reform the current accounting rules to harmonize the ethical thinking of accountants. Furthermore, the integration of Islamic ethics in ethical dilemmas and accounting education is crucial, so that accounting students in University become more aware of ethical behavior. Finally, the integrity of Islamic ethics as outlined in professional education and training programs is able to instill a good ethical mentality from the accountants, so as to provide them in facing ethical dilemmas.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...