%0 Thesis
%9 Doctoral
%A R. Ibnu Haitam, NIM.: 19300016003
%B PASCASAJANA
%D 2023
%F digilib:61382
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Akuntansi Islam, Kode Etik Akuntan Islam, Akuntan Islam
%P 231
%T ADOPSI KODE ETIK INTERNASIONAL ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCIAL INSTITUTIONS/ HAIAH AL-MUHASABAH WAL-MURAJAAH LIL MUASASATI AL-MALIYAH ALISLAMIYYAH BAGI AKUNTAN ISLAM INDONESIA
%U https://digilib.uin-suka.ac.id/id/eprint/61382/
%X Islamic accountants require a professional code of ethics that  complies with Islamic law. Various financial accounting scandals  that violate laws, accounting standards, and Islamic law still occur in  Indonesia. Islamic accounting serves as the right solution to solve  problems due to the conventional accounting that does not take heed  on Islamic law. The code of ethics for conventional accountants is  deemed partial and far from holistic because it only focuses on ethics  of humans conduct. The Indonesian Institute of Accountants (IAI)  has yet to draft a code of ethics for sharia accountants. The code of  ethics for Islamic accountants needs to adopt the code of ethics of  the International Accounting and Auditing Organization for Islamic  Financial Institutions/Haiah Al-Muhasabah Wal-Murajaah Lil-  Muasasati Al-Maliyah Al-Islamiyyah (AAOIFI) and The Indonesian  Institute of Accountants (IAI). This research formulated the  following research questions: what is the urgency of adopting the  AAOIFI code of ethics for Indonesian Islamic accountants? and how  is the Indonesian Islamic accountant's code of ethics which adopts  the AAOIFI code of ethics?  This research was conducted using a qualitative method with  an interpretive philosophical paradigm. The data were collected by  way of observation, documentation, and literature review. Data were  analyzed by describing and selecting important data, categorizing,  classifying data and connecting to construct relationships. The  validity test was carried out by testing the credibility, transferability  and dependability of the data. The research data used the combined  AAOIFI code of ethics and IAI code of ethics.  The code of ethics for Indonesian Sharia accountants has a  holistic paradigm that fulfills Islamic morals to cover the relationship  with God and ethics towards humans in accordance with the spirit of  Islam. The Indonesian Sharia accountant code of ethics requires that  professional accountability is not only addressed to humans  (horizontal accountability) but most importantly to Allah (vertical accountability). The Indonesian Islamic accounting code of ethics is  proposed to adopt the AAOIFI code of ethics, namely having a  paradigm of justice (adil) and ihsan equation. Justice is done so that  it is not unjust by doing good deeds ihsan. The equivalence element  of paradigm of justice (adil) and ihsan equation is good intention and  doing the right thing. Ethical values include piety, trust, tawas bil  haq, trust, sidiq and quwwah. Ethical principles include integrity,  objectivity, competence, confidentiality and professional behavior.  The code of ethics is used in practice, namely accountants working  in business and accountants practicing serving the public.
%Z Promotor: Prof. Dr. Syamsul Anwar, MA dan Prof. Dr. Misnen Ardiansyah, MSi, Ak, CA, ACPA