Article Per Year (5 Year)
p-Index From 2019 - 2024
1.376
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi IQTISHADIA Ikonomika : Jurnal Ekonomi dan Bisnis Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal RAK (Riset Akuntansi Keuangan)
Misnen Ardiansyah
UIN Sunan Kalijaga Yogyakarta
Religion Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal RAK (Riset Akuntansi Keuangan)

 1 
ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Co-Authors Mohammad Salim R. Ibnu Haitam Sunaryati Sunaryati Syamsul Anwar Uswatun Hasanah Utari Evy Cahyani