No abstract

Profesi sebagai akuntan publik merupakan suatu profesi yang menjadi kepercayaan masyarakat dimana akuntan publik dapat mengeluarkan suatu opini maupun hasil audit yang telah dilakukan berdasarkan sikap profesionalismenya sebagai akuntan publik. agar terhindar dari suatu krisis kepercayaan publik perlu adanya peningkatan kemampuan dalam berprofesi serta memiliki kepatuhan terhadap kode etik akuntan publik yang berlaku sehingga hal tersebut dapat mencegah terjadinya kesalahan dalam berprofesi sebagai akuntan publik. penelitian ini bertujuan untuk menambah pengetahuan dan untuk menganalisis perilaku etis dan kode etik akuntan profesional dalam akuntan publik. penelitian ini dilakukan dengan melakukan studi literatur dari berbagai penelitian tentang perilaku etis dan kode etik akuntan profesional dalam akuntan publik. metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan mengambil data yang relevan dari studi literasi atas penelitian tentang perilaku etis dan kode etik akuntan profesional dalam akuntan publik. hasil penelitian ini menunjukkan bahwa seorang akuntan publik yang memegang teguh prinsip-prinsip yang terkandung dalam kode etik akunan publik yang meliputi integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, serta perilaku profesional dapat menjadikan para akuntan publik dapat dipercaya akan profesinya sebagai akuntan publik oleh masyarakat. implentasi dari kode etik yang sesuai akan memperoleh kepercayaan dari masyarakat terkait jasa akuntan yang telah diberikan. dengan adanya pemahaman dan penerapan tentang kode etik akuntan publik tersebut dapat membuat perilaku seorang akuntan publik menjadi etis

BAZNAS ss an official institution and given the authority in the management of zakat in Indonesia, then in order to accountability the management of zakat needs to be based on a variety of regulatory and operational strengthening. Organization Manager Zakat is the organization that manages the funds of the community i.e. the funds to charity. OPZ has the role of intermediation zakat fund convened to the community i.e. muszaki and transmitted and harnessed to the community mustahik. For a regulation related to the management of zakat be very important. This research is qualitative one, with descriptive design. While, data taking was done by observations and deeply interviews. This study used qualitative research method where the data were collected by observation and in-depth interviews. The data collection was done in natural settings. Primary data were collected through participant observation towards staff who received allowances, in-depth interviews and documentation (audio recording). Respondents in this study consist of four informants. Important findings in this research are: (1) Transparent on BAZNAS marked information in a timely, adequate, accessible, business objectives, strategies, financial condition, the company arrangement and compensation of Executive Board, the controlling shareholder, internal control and supervision system, the principle of openness and policy writing and proportionate. (2) Accountability at BAZNAS marked the details of duties and responsibility of the organ and all employees clear, aligned with the vision, mission, values and strategy BAZNAS. employees were able to on duty, responsibility, and its role in the implementation of GCG Principles, tasks and authority, ethical behaviour and employee agreed. (3) Responsibility on BAZNAS in mark awareness of responsible offices attached, awareness of the existence of social responsibility and working in a professional manner and uphold ethics and code of conduct of the organization.(4) Independence at BAZNAS in mark awareness being the responsibility of the appropriate Office attached to, awareness of social responsibility and professional ethics, and code of ethics of the Organization and maintaining a healthy work environment and is conducive and (5) Fairness in BAZNAS in the mark system of payment of Zakah are easy and simple on-line through the medium, the amount of the payment of zakat muzakki is equal to the amount agreed upon in advance and accept criticism and suggestions from other parties.

The objective of this study is to examine the current views of academics on issues and technology development in forensic accounting education. By applying the explanatory sequential mixed method, this study tries to acquire a better understanding of current perception regarding forensic accounting education. This study indicates that demand for forensic accounting services is expected to increase and offered as a separate courses at the graduate and undergraduate levels; respondent's perceived forensic accounting education as being relevant and beneficial to the business community, the accounting profession, and accounting students. Several technology tools and data analytics in investigation and analysis have been identified as important forensic accounting topics for curriculum developments. The limitation of this study is the small sample. A low response rate could be the result of this study containing bias so that it cannot be generalized, and most respondents are from accounting majors. These results are useful for universities in integrating forensic accounting education into their curriculum or redesigning their forensic accounting courses. The study shows the current view on forensic accounting education in Indonesia. Using an explanatory sequential mixed method is considered as a novelty of the present study.

Purpose: The aim of this study is to examine  halal tourism in managing village tourism in the Madura region, Indonesia.   Theoretical framework:  Rural tourism mostly is domestic phenomenon, a different nature from industry and the various ways in which it is felt across continents. Rural tourism seen synonymous with sustainable development tourism   with all that is implied for nature, scale, character and possession tourism development (Sharpley & Roberts, 2004). Based on The National Sharia Council of the Indonesian Religious Leader in Fatwa number 08/DSN-MUI/X/2016 concerning Guidelines for implementing Tourism Based on Sharia Principles, there are 12 relevant elements to the rural tourism level.   Design/methodology/approach: The study used a comparative descriptive qualitative approach in three locations. Data is collected through unstructured interviews with village tourism managers, village heads, and visitors. The comparative descriptive data analysis technique is based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader No. 108/DSN-MUI/X/2016 concerning Guidelines for the Implementation of Sharia Tourism which was modified at the village level.   Findings:  The results of data analysis show that village tourism managers have not fully implemented halal tourism indicators such as worship facilities and infrastructure, potential social and immoral problems, security and tranquility, and guarantee of halal products. This finding contributes to policymakers' improving regulations to implement halal indicators in village tourism.   Research, Practical & Social implications:  This research is still limited to tourist destinations and has not observed the nature of the village as a tourism potential nor the potential for culture and customs to become a tourist attraction. Future research can examine community-based village tourism models in Madura, not mass tourism. The potential of the Taneyan Lanjhang traditional house as a village tourism homestay using the rural participative action research method is exciting research in the future.   Originality/value: The study uses the halal tourism concept, based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader, which is modified with the level of rural tourism.