AKRUAL: Jurnal Akuntansi
Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi

A Conceptual Model of Ethical Integrity for Accountant Educators Based on Sunan Ampel's Aphorisms

Nur Ika Mauliyah (Sharia Accounting Departement, Faculty of Islmamic Economics and business, UIN KHAS Jember)
Abdul Ghafar Ismail (Sains Islam Malaysia University)



Article Info

Publish Date
01 Apr 2026

Abstract

Introduction/Main Objectives: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects. Background Problems: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects.Research Methods: A qualitative approach was employed using an in-depth literature review of primary and secondary sources. Finding/Results: The aforisms of Sunan Ampel, such as honesty, humility, and social responsibility, directly support the development of integrity among accounting educators. These values enhance the internalization of ethics through a contextual, spiritual, and locally wisdom-based approach. The resulting conceptual model emphasizes that integrity ethics education is not only normative but also encompasses moral, spiritual, and social dimensions, shaping accounting educators who consistently behave honestly, fairly, and responsibly. Conclusion: Provide conclusion(s) and implication(s) of your research. What conclusions did you get and what are the implication(s)? What is the main take-home message?

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...