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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal Akuntansi
Alviansyah Sugama
Universitas Nahdlatul Ulama Indonesia
Economics, Econometrics & Finance

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Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Muhammad Aras Prabowo; Fuadul Umam; Hidayani Hidayani; Alviansyah Sugama; Rochmatul Ummah; Rahmat Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Accounting Student Ethics Based on Gender Nurul Fauziyyah; Alviansyah Sugama
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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Abstract

This research aims to provide a comprehensive analysis of ethical behavior exhibited by accounting students, with a focus on gender differences. The study involved an online survey of 124 accounting students from various universities in Indonesia, both public and private. The results of data analysis using an independent t-test indicated that there were no significant differences in the ethical behavior of accounting students based on gender. The implications of this research are significant in the context of accounting and business education in Indonesia. These findings indicate gender equality in the ethical behavior of accounting students. Therefore, accounting education can maintain a balanced approach in teaching accounting ethics without overly emphasizing gender differences. Students need to continue fostering the development of ethical character throughout their studies, not only in ethics courses but also in the general curriculum. Furthermore, this research can serve as a foundation for further studies that explore other factors influencing the ethical behavior of accounting students in Indonesia. The results are expected to support gender equality in accounting practices and education in the country, creating a more ethical and professional business environment. Keywords: Ethics, Gender, and Accounting Student
Co-Authors Fuadul Umam Hidayani Hidayani Muhammad Aras Prabowo Nurul Fauziyyah Rahmat Rahmat Rochmatul Ummah