<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "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"^^ . "Islamic accountants require a professional code of ethics that\r\ncomplies with Islamic law. Various financial accounting scandals\r\nthat violate laws, accounting standards, and Islamic law still occur in\r\nIndonesia. Islamic accounting serves as the right solution to solve\r\nproblems due to the conventional accounting that does not take heed\r\non Islamic law. The code of ethics for conventional accountants is\r\ndeemed partial and far from holistic because it only focuses on ethics\r\nof humans conduct. The Indonesian Institute of Accountants (IAI)\r\nhas yet to draft a code of ethics for sharia accountants. The code of\r\nethics for Islamic accountants needs to adopt the code of ethics of\r\nthe International Accounting and Auditing Organization for Islamic\r\nFinancial Institutions/Haiah Al-Muhasabah Wal-Murajaah Lil-\r\nMuasasati Al-Maliyah Al-Islamiyyah (AAOIFI) and The Indonesian\r\nInstitute of Accountants (IAI). This research formulated the\r\nfollowing research questions: what is the urgency of adopting the\r\nAAOIFI code of ethics for Indonesian Islamic accountants? and how\r\nis the Indonesian Islamic accountant's code of ethics which adopts\r\nthe AAOIFI code of ethics?\r\nThis research was conducted using a qualitative method with\r\nan interpretive philosophical paradigm. The data were collected by\r\nway of observation, documentation, and literature review. Data were\r\nanalyzed by describing and selecting important data, categorizing,\r\nclassifying data and connecting to construct relationships. The\r\nvalidity test was carried out by testing the credibility, transferability\r\nand dependability of the data. The research data used the combined\r\nAAOIFI code of ethics and IAI code of ethics.\r\nThe code of ethics for Indonesian Sharia accountants has a\r\nholistic paradigm that fulfills Islamic morals to cover the relationship\r\nwith God and ethics towards humans in accordance with the spirit of\r\nIslam. The Indonesian Sharia accountant code of ethics requires that\r\nprofessional accountability is not only addressed to humans\r\n(horizontal accountability) but most importantly to Allah (vertical accountability). The Indonesian Islamic accounting code of ethics is\r\nproposed to adopt the AAOIFI code of ethics, namely having a\r\nparadigm of justice (adil) and ihsan equation. Justice is done so that\r\nit is not unjust by doing good deeds ihsan. The equivalence element\r\nof paradigm of justice (adil) and ihsan equation is good intention and\r\ndoing the right thing. Ethical values include piety, trust, tawas bil\r\nhaq, trust, sidiq and quwwah. Ethical principles include integrity,\r\nobjectivity, competence, confidentiality and professional behavior.\r\nThe code of ethics is used in practice, namely accountants working\r\nin business and accountants practicing serving the public."^^ . "2023-08-29" . . . . "UIN SUNAN KALIJAGA YOGYAKARTA"^^ . . . "PASCASAJANA, UIN SUNAN KALIJAGA YOGYAKARTA"^^ . . . . . . . . . "NIM.: 19300016003"^^ . "R. Ibnu Haitam"^^ . "NIM.: 19300016003 R. Ibnu Haitam"^^ . . . . . . "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 (Text)"^^ . . . . . "19300016003_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf"^^ . . . "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 (Text)"^^ . . . . . "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 (Other)"^^ . . . . . . "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 (Other)"^^ . . . . . . "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 (Other)"^^ . . . . . . "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 (Other)"^^ . . . . . . "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 (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "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 (Other)"^^ . . . . . . "preview.jpg"^^ . . . "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 (Other)"^^ . . . . . . "medium.jpg"^^ . . . 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