Sholihati, Ghina Mar'atu (2019) ANALISIS KODE ETIK AKUNTAN PROFESIONAL DI INDONESIA DALAM PERSPEKTIF AL-QUR’AN DAN AL-HADITS. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Ghina Mar'atu Sholihati (1530611078), "Analysis of the Code of Ethics of Professional Accountants in Indonesia in the Perspective of the Qur'an and AlHadist". Skripsi, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2019. (Advisor Sulaeman, SE., M.Si and Tina Kartini, S.E., M.Esy) The aim of this study determines the rise of the problem of accountants who are not approved by the standards of professional accountants' code of ethics and the need for a sharia code of ethics which is considered important for sharia accountants. Islamic accountants must adhere to the code of ethics based on sharia values which are currently not compiled by the Indonesian Institute of Accountants (IAI). Ethics of Professional Accountants in Indonesia in the language of the Perspective of the Qur'an and Al-Hadist. The variables used in this study are the Professional Accountants Code of Ethics. The sample used is a social situation consisting of three elements: place, involvement, and activity. The research resource persons are professional accountants. The analytical method used in this study is qualitative using descriptive. From the results of this study it is known that there are five professional accountant codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professionalism. This code of ethics is in line with the code of ethics in the Qur'an and Al-Hadist is honest and respects the truth, justice, related to the lawful, trustworthy, and disciplined. The factors that cause accountants do not carry out their profession in accordance with the professional code of ethics of accountants are the absence of internal control, the number of opportunities, justification, non-independent accountants, accountants who are not trustworthy and irresponsible, and communication. The analytical method used in this study is qualitative using descriptive. From the results of this study it is known that there are five professional accountant codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professionalism. This code of ethics is in line with the code of ethics in the Qur'an and Al-Hadist is honest and respects the truth, justice, related to the lawful, trustworthy, and disciplined. The factors that cause accountants do not carry out their profession in accordance with the professional code of ethics of accountants are the absence of internal control, the number of opportunities, justification, non-independent accountants, accountants who are not trustworthy and irresponsible, and communication.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Ethics of Professional Accountants, Al-Qur'an, Al-Hadist.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	02 May 2020 04:59
Last Modified:	04 May 2020 05:01
URI:	http://eprints.ummi.ac.id/id/eprint/1417

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