SHARIA REVIEW OF THE IMPLEMENTATION OF THE CODE OF ETHICS FOR THE ACCOUNTANT PROFESSION IN INDONESIA WITHIN THE FRAMEWORK OF APPLICABLE ETHICAL STANDARDS
DOI:
https://doi.org/10.24252/iqtishaduna.v7i2.64703Abstract
Abstrak
Tujuan utama penelitian ini adalah menganalisis implementasi Kode Etik Akuntan di Indonesia berdasarkan etika profesi dari sudut pandang syariah. Penelitian ini menggunakan tinjauan pustaka dan metode pengumpulan data menggunakan analisis jurnal. Serta analisis data menggunakan metode penelitian kritis untuk menganalisis perbedaan, dan persamaan berbagai jurnal terkait topik penelitian. Penerapan etika syariah di Indonesia, meskipun masih dalam tahap pengembangan, namun menawarkan potensi besar untuk meningkatkan transparansi dan kepercayaan masyarakat terhadap jasa akuntansi. Dalam Islam, akuntansi berperan penting dalam menjaga keakuratan transaksi keuangan, sehingga prinsip syariah menjadi landasan moral. Penerapannya diharapkan membantu membangun kepercayaan masyarakat dan meningkatkan transparansi dalam dunia usaha. Pentingnya mengintegrasikan prinsip-prinsip Akuntansi Syariah ke dalam kurikulum akademik untuk meningkatkan pemahaman akuntan. Penelitian ini adalah memberikan dampak pada perlunya mengintegrasikan etika Akuntansi Syariah ke dalam kurikulum akademik untuk meningkatkan pemahaman akuntan.
Kata Kunci: Etik; Akuntansi; Syariah; Profesi; Standar
Abstract
The main objective of this research is to analyze the implementation of the Code of Ethics for Accountants in Indonesia based on professional ethics from a sharia law perspective. This research uses a literature review and data collection methods using journal analysis. As well as data analysis using critical research methods to analyze the differences and similarities in various journals related to research topics. The implementation of sharia ethics in Indonesia, although still in the development stage, offers great potential to increase transparency and public trust in accounting services. In Islam, accounting plays an important role in maintaining the accuracy of financial transactions, so that sharia principles become a moral foundation. Its implementation is expected to help build public trust and increase transparency in the business world. The importance of integrating Sharia Accounting principles into the academic curriculum to increase understanding of accountants. This research has an impact on the need to integrate Sharia Accounting ethics into the academic curriculum to increase understanding of accountants.
Keywords: Ethics, Accountancy, Sharia, Profession, Standard.
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Copyright (c) 2025 Farhan Dwinanda Hanisyahputra, Dwi Ayu Siti Hartinah H
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