Kajian Akuntansi
Volume 23, No. 2, 2022

Implementation of Islamic Business Ethics in Persis Banjaran Jam'iyah Enterprises

Nurfahmiyati Nurfahmiyati (Universitas Islam Bandung)
Rini Lestari (Universitas Islam Bandung)
Kania Nurcholisah (Universitas Islam Bandung)
Asri Suangga (Universitas Islam Bandung)
Asyifa Nur Azizah (Universitas Islam Bandung)
Wijaya Handoyo (Universitas Islam Bandung)
Dimas Nurjaya (Universitas Islam Bandung)



Article Info

Publish Date
18 Sep 2022

Abstract

This study aims to determine the application of Islamic business ethics and dimensions based on four traits of the Apostle (Shiddiq, Amanah, fathonah, and Tabligh) to Jam'iyyah Persis Banjaran business actors. The research method is a descriptive qualitative analysis method carried out on independent variables without making comparisons or connecting with other variables to obtain an overview of the research variables. The results showed that the four qualities of the Apostle had been applied very well, especially in Shiddiq and Amanah. The results of processed data showed that the highest average score in Islamic business ethics was 4.58. Judging from the four qualities of the Apostle applied by business actors in Persis Banjaran, the Shiddiq dimension value is the highest, 4.68. Meanwhile, the value of the Amanah dimension is 4.59. 

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Journal Info

Abbrev

kajian_akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...