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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

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Journal : Ikonomika : Jurnal Ekonomi dan Bisnis Islam

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Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants R. Ibnu Haitam; Misnen Ardiansyah; Mohammad Salim
IKONOMIKA Vol 6, No 2 (2021)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.609 KB) | DOI: 10.24042/febi.v6i2.11528

Abstract

Accounting scandals against standards still occur in Indonesia. The Indonesian Islamic accounting code of ethics needs to be formulated in line with the development of Islamic accounting practices in Indonesia. The preparation of the Islamic accounting code of ethics needs to adopt the AAOIFI International Islamic accounting organization code of ethics. This study aims to describe the recommendations of scholars regarding the adoption of the AAOIFI code of ethics for Indonesian Islamic accountants. This research uses a qualitative type prioritizing interview techniques in collecting data. The study used the AAOIFI code of ethics through interviews with ulama (scholar) from the Indonesian Ulema Council (MUI). The results of this study are the adoption of the AAOIFI code of ethics provides guidelines for the preparation of a code of ethics for Indonesian Islamic accountants. The preparation of the code of ethics for Islamic accountants applies Islamic law in order to provide solutions to contemporary modern problems. The adoption of the AAOIFI International Code of Ethics takes into account the Indonesian urf am so that it is in accordance with existing financial accounting practices.
Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants R. Ibnu Haitam; Misnen Ardiansyah; Mohammad Salim
IKONOMIKA Vol 6, No 2 (2021)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v6i2.11528

Abstract

Accounting scandals against standards still occur in Indonesia. The Indonesian Islamic accounting code of ethics needs to be formulated in line with the development of Islamic accounting practices in Indonesia. The preparation of the Islamic accounting code of ethics needs to adopt the AAOIFI International Islamic accounting organization code of ethics. This study aims to describe the recommendations of scholars regarding the adoption of the AAOIFI code of ethics for Indonesian Islamic accountants. This research uses a qualitative type prioritizing interview techniques in collecting data. The study used the AAOIFI code of ethics through interviews with ulama (scholar) from the Indonesian Ulema Council (MUI). The results of this study are the adoption of the AAOIFI code of ethics provides guidelines for the preparation of a code of ethics for Indonesian Islamic accountants. The preparation of the code of ethics for Islamic accountants applies Islamic law in order to provide solutions to contemporary modern problems. The adoption of the AAOIFI International Code of Ethics takes into account the Indonesian urf am so that it is in accordance with existing financial accounting practices.
Co-Authors Mohammad Salim R. Ibnu Haitam Sunaryati Sunaryati Syamsul Anwar Uswatun Hasanah Utari Evy Cahyani