eprintid: 61382
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/13/82
datestamp: 2023-10-18 01:50:15
lastmod: 2023-10-18 01:50:15
status_changed: 2023-10-18 01:50:15
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: R. Ibnu Haitam, NIM.: 19300016003
title: 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
ispublished: pub
subjects: eko_akun
divisions: pps_ei
full_text_status: restricted
keywords: Akuntansi Islam, Kode Etik Akuntan Islam, Akuntan Islam
note: Promotor: Prof. Dr. Syamsul Anwar, MA dan Prof. Dr. Misnen Ardiansyah, MSi, Ak, CA, ACPA
abstract: 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.
date: 2023-08-29
date_type: published
pages: 231
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: PASCASAJANA
thesis_type: doctoral
thesis_name: other
citation:   R. Ibnu Haitam, NIM.: 19300016003  (2023) 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.  Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/61382/1/19300016003_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/61382/2/19300016003_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf