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This Author published in this journals
All Journal Journal of Accounting Science Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Applied Business and Technology Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI)
Binti Shofiatul Jannah
Universitas Islam Negeri Sunan Ampel Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting Science

 1 
Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Co-Authors Ade irma Suryani Lating Ajeng Tita Nawangsari Atik Tri Andari Dion Yanuarmawan Mochammad Ilyas Junjunan Nufaisa Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Rahayu Lestari Ratna Anggraini Aripratiwi Selvia Eka Aristantia Yohan Bakhtiar