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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Applied Accounting and Finance
Andriani
Politeknik Negeri Banjarmasin
Religion Economics, Econometrics & Finance

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INTEGRASI KODE ETIK AKUNTAN SYARIAH INTERNASIONAL DI INDONESIA, MUNGKINKAH? Andriani; Mirnasari; Basyirah Ainun; Mochammad Arif Budiman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.1-16

Abstract

The aim of this research is to determine the feasibility of integrating the AAOIFI V-1998 code of ethics for accountants in Indonesia by looking at the basic similarities and differences between the AAOIFI and IAI code of ethics for accountants. The research was carried out through reviewing the AAOIFI and IAI ethical code standards and distributing questionnaires. Questions were adopted from the AAOIFI V-1998 code of ethics to determine respondents' perceptions. The research results show that the fundamental difference between the two codes of ethics lies in the principles of the code of ethics and the basis for its preparation. In general, respondents gave a positive perception of the statement on the principles of the AAOIFI code of ethics. The AAOIFI V-1998 code of ethics can be said to be quite feasible to be integrated into the code of ethics for accountants in Indonesia. Abstrak Tujuan penelitian ini untuk mengetahui fisibilitas atas pengintegrasian kode etik AAOIFI V-1998 bagi akuntan di Indonesia dengan melihat persamaan dan perbedaan mendasar dari kode etik akuntan AAOIFI dan IAI. Penelitian dilakukan melalui penelaahan terhadap standar kode etik AAOIFI dan IAI serta penyebaran kuesioner. Pertanyaan diadopsi dari kode etik AAOIFI V-1998 untuk mengetahui persepsi responden. Hasil penelitian menunjukkan perbedaan mendasar kedua kode etik terletak pada prinsip kode etik dan landasan penyusunan. Secara umum responden memberikan persepsi positif terhadap pernyataan atas prinsip kode etik AAOIFI. Kode etik AAOIFI V-1998 dapat dikatakan cukup fisibel untuk diintegrasikan ke dalam kode etik akuntan di Indonesia.
Analisis Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah Alya Rusli; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2065

Abstract

This study aimed to determine the application of internal control in bai’ taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There are organizational structure, policies related to human resources and financing risk mitigation. Control activities take place quite well. Information, communication, and monitoring have also been implemented by this cooperative. However, there are still some weaknesses, namely the existence of duplicate functions in the marketing and financing analysis sections, the absence of an integrated financing information system, and the potential for fraud
Co-Authors Alya Rusli Basyirah Ainun Mirnasari Mochammad Arif Budiman