Observing the character of public accountant through the spirit of Fastabiqul Khairat
Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat
-
(1) * Ratna Anggraini Aripratiwi
Universitas Islam Negeri Sunan Ampel Surabaya
Indonesia
(2) Binti Shofiatul Jannah Universitas Islam Negeri Sunan Ampel Surabaya
Indonesia
(3) Ade irma Suryani Lating Universitas Islam Negeri Sunan Ampel Surabaya
Indonesia
(4) Nur Ravita Hanun Universitas Muhammadiyah Sidoarjo
Indonesia
(*) Corresponding Author
Abstract
This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Downloads
Metrics
References
Agoes, S. (1996). Auditing (Pemeriksaan Akuntan) Oleh Kantor Akuntan Publik. In Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Aripratiwi, R. A. (2020). Integritas Kebenaran Akuntan Publik Di KAP “ABC” Surabaya (Studi Fenomenologi). AKTSAR: Jurnal Akuntansi Syariah, 3(2), 163–176.
Aripratiwi, R. A., Ludigdo, U., & Achsin, M. (2017). Memaknai Sikap Integritas Akuntansi Publik Di KAP “Cemerlang” Surabaya. Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 993–1002.
Cresswell, J. W. (2013). Research Design: Pendekatan Kualitatif, Kuantitatif, Dan Mixed. Pustaka Pelajar. Denzin, N. K., & Lincoln, Y. S. (2005). The SAGE Handbook Of Qualitative Research. Sage.
Dewi, L., & Ludigdo, U. (2012). Akuntan Publik Dalam Penegakan Kode Etik Profesi. Jurnal Ilmiah Mahasiswa.
Finlay, L., & Ballinger, C. (2006). Qualitative Research For Allied Health Professionals: Challenging Choices. John Willey & Sons.
Handoko, B. L., & Soepriyanto, G. (2018). Merunut Kasus SNP Finance & Auditor Deloitte Indonesia. Https://Accounting.Binus.Ac.Id/2018/12/03/Merunut-Kasus-Snp-Finance-Auditor-Deloitte-Indonesia-1/.
Hariyanto, M. (2011). Meneladani Dengan Spirit Fastabiqul Khairat. Repository UMY, 1–3.
Harjoni, Rijal, S., & Syahputra, A. (2021). Kriteria Dan Karakteristik Akuntan Dalam Perspektif Islam. Journal Of Islamic Accounting Research, 3(2), 122–139.
Kamayanti, A. (2020). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Penerbit Peneleh.
Kuhn, T. S. (2000). The Structure Of Scientific Revolutions. The University Of Chicago Press.
Kusumaningtyas, D. (2016). Religiusitas Pada Motivasi Dan Etika Profesi Akuntan Dalam Prespektif Islam. Jurnal Ilmiah Cendekia Akuntansi, 4(3), 116–126.
Kuswarno, E. (2009). Fenomenologi: Metode Penelitian Komunikasi : Konsepsi, Pedoman, Dan Contoh Penelitian. Widya Padjadjaran.
Ludigdo, U. (2006). Mengembangkan Etika Di Kantor Akuntan Publik: Sebuah Perspektif Untuk Mendorong Perwujudan Good Governance. Konferensi Nasional Akuntansi, 20.
Margerety, M. (2022). Penerapan Etika Profesi Akuntan Dan Kasus-Kasus Pelanggaran Etika Bisnis Dalam Profesi Akuntan. Jurnal Pusdansi, 2(4), 1–12.
Moleong, L. . (2004). Metodologi Penelitian Kualitatif. Remaja Rosdakarya.
Nadirsyah, & Malahayati, R. (2007). Pengaruh Perilaku Etis, Tekanan Ketaatan Dan Pengalaman Auditor Terhadap Pengambilan Keputusan Etis Auditor (Studi Empiris Pada Auditor BPKP NAD). Wafa, 2(2), 1–21.
Nugraha, R. (2021). Menggagas Penerapan Kode Etik Akuntan Publik Dalam Budaya Bugis. Jurnal Akuntansi Multiparadigma, 12(2), 413–430.
Purwaningrum, S. (2019). Spiritualisasi Human Being Dalam Pendidikan Islam. Journal Of Islamic Religious Education, 3(2), 123–134.
Reraja, F., & Sudaryati, E. (2019). Karakter Akuntan Dalam Filosofi Adigang Adigung Adiguna. Jurnal Akuntansi Multiparadigma, 10(3), 482–501.
Sarif, S. M. (2015). Fastabiqul Khairat Driven Corporate Philanthropy As Sustainable Business Practices For Organizational Resilience. International Journal Of Business, Economics And Law, 7(2).
Sarif, S. M. (2019). Strategic Ta’awun And Fastabiqul Khairat Partnerships For Sustainable Competitive Advantage Among Small And Medium Enterprises In The Muslim World. Asian Academy Of Management Journal, 24(1), 125–139.
Sirajudin. (2013). Interpretasi Pancasila Dan Islam Untuk Etika Profesi Akuntan Indonesia. Jurnal Akuntansi Multiparadigma, 4(3), 456–466.
Soeherman, B. (2019). Fun Research Penelitian Kualitatif Dengan Design Thinking. Gramedia.
Susilawati, I., Arief, M., & Widyaningsih, A. (2022). Apakah Penerapan Etika Profesi Dapat Membatasi Perilaku Tidak Etis Akuntan? Nominal: Barometer Riset Akuntansi Dan Manajemen, 11(2), 288–304.
Wahab, M. A. (2016). Etos Fastabiqul Khairat. Republika Online. https://www.republika.co.id/berita/o1ym4v2/etos-fastabiqul-khairat
Copyright (c) 2023 Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Ade irma Suryani Lating, Nur Ravita Hanun
This work is licensed under a Creative Commons Attribution 4.0 International License.
