Pembebasan Mind Set Akuntan melalui Pembelajaran Filsafat Ilmu dan Spiritual

Jurana, Jurana; Khairin, Fibriyani Nur

doi:10.18202/jamal.2017.04.7043

Cited by 3 publications

(3 citation statements)

References 5 publications

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“…Azza wa Jalla mengutus manusia terbaik sebagai penutup para nabi dan Rasul untuk menyampaikan firman-Nya yaitu Nabi Muhammad Shallallahu 'alaihi wasallam. Beberapa penelitian terdahulu melakukan berbagai kajian terkait pendidikan akuntansi antara lain yang berhubungan dengan akuntan pendidik dan perannya [12,13], etika akuntan pendidik [9,10,14], pola pikir akuntan pendidik [11,[15][16][17], sistem pendidikan akuntansi [18], akuntan pendidik dan kode etik akuntan [19] profesionalisme akuntan pendidik [12,20,21], dan kode etik akuntan pendidik [22]. Penulis menilai masih sedikit yang membahas etika akuntan pendidik yang mendasarkan akhlaknya dengan akhlak Nabi Muhammad Shallallahu "alayhi wasallam.…”

Section: Pendahuluanunclassified

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik

Subekti

Hamidah²,

Bastina³

2020

JRAAM

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Tanggal masuk 31-01-2020 This research aims to contribute for an educator accountant in carrying out his profession by imitating and emulating the characters that already exist in the Prophet Muhammad. The approach in the formulation of thought uses a literature study by comparing the character of the Prophet Muhammad and the accountant educators who have unethichal behaviors. From these comparisons, the researcher gives an argument about why accountants educators should imitate and emulate the character of the Prophet Muhammad in carrying out their duties. The essence of ethical matters is fundamental in accounting, especially in the context of developing and enhancing the role of the teaching accountant profession in order to be able to act professionally.

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Section: Pendahuluanunclassified

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik

Subekti

Hamidah²,

Bastina³

2020

JRAAM

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“…The concept of the Leadership Trilogy where basically humans are caliphs, namely God's guardians who are assigned to be leaders on earth. The last concept is the Tripantangan Concept, where a teacher has some taboos that must be avoided so that every teacher avoids immoral acts (Ibrahim & Hendriani, 2017a) On the other hand, there are several studies on the ethics of educator accountants, such as (Sawitri & Fauziyah, 2017) Jurana & Khairin (2017) (Meilisa & Ludigdo, 2010) (Jurana & Khairin, 2017a) About the mindset of accountants, educators through learning philosophy, science and spirituality. Furthermore, there is also research related to educator accounting that looks at the perspective of maqasid sharia showing the results that educator accountants have fulfilled concepts that are in accordance with maqashid sharia (Wardaya, 2018).…”

Section: Introductionmentioning

confidence: 99%

Reflection on the Ethics of Educator Accountants in the Concept of Life Philosophy of Ki Hajar Dewantara

Sari

2023

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This study aims to test the suitability of educator accountant ethics with the concept of Ki Hajar Dewantara's philosophy of life. The study uses literature study by harmonizing the concept of Ki Hajar Dewantara's philosophy of life with the Indonesian Accountant Code of Ethics. The type of data used comes from secondary data obtained from various literature, both print and digital. Data collection techniques are carried out by means of documentation. The data analysis method used in this study is the content analysis by checking between libraries and rereading libraries. The results of this study show that the concept of Ki Hajar Dewantara's philosophy of life in the form of Trihayu is realized when the educator's accountant is able to maintain self-safety both soul and mind so that he will have strong integrity in his work, the Trisakti Jiwa concept is carried out in the form of developing creativity, creativity and being able to understand the sense of being able to build motivation for his work, Next concept Trilogy Leadership can take the form of providing a good example for prospective accountants later, and the last concept in the form of Tripantangan can prevent educator accountants from unethical actions and the concept is in accordance with the Indonesian accountant code of ethics.

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“…By referring to the paradox between Western and Islamic values, we believe that the latter can liberate accounting from masculinity. There are many researchers who have attempted to combine accounting and spiritual aspect; they are Nurindrasari, Triyuwono, andMulawarman (2018), Fauzia (2018), Soediro and Meutia (2018), Urumsah, Wicaksono, and Hardinto (2018), Jurana and Khairin (2017), Kusdewanti and Hatimah (2016), Kamayanti (2016), Farhan (2016, Muchlis and Sukirman (2016), or Indriasari (2015), who used Islamic values as the antithesis for capitalism. However, the studies used Islamic values in a partial way in criticizing pragmatic accounting.…”

Section: Introductionmentioning

confidence: 99%

Liberating Accounting with a Religio-Cultural Approach

Rahmanti

Sawarjuwono

2020

JAI

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Research aims: Accounting as a product of Western thought is believed to be loaded with masculinity values such as egoism, rationalism, materialism, and objectivism. The Western perspective of social reality runs counter to the Islamic philosophy of religiosity. Capitalism in pragmatic accounting has led to religiocultural anomalies that have resulted in injustice, domination, and the formation of a class society. This study aims to liberate accounting from masculine characteristics by using Islamic values. Design/Methodology/Approach:The effort to liberate pragmatic accounting in this study is in line with the thoughts of Ali Ashgar Engineer (1999). He uses Islamic theology as a fundamental in carrying out the liberation. At the methodological stage, this research uses historical studies (historical research) which is extended by phenomenology. Apart from being aimed at identifying Islamic values, historical research is also applied to find out how these values are used to criticize pragmatic accounting. Meanwhile, the phenomenological methodology is used to understand how religious values can create prosperous accounting. Research Findings: The results showed that monotheism, justice, brotherhood, benefit, balance, gratitude, sincerity, and blessings are Islamic values that are often used by researchers to criticize pragmatic accounting. Analysis of a collection of empirical articles also proves that pragmatic accounting is indeed full of masculinity. By using business as an accounting metaphor, internalization of Islamic values is proven to be able to create a prosperous business. Thus, the internalization of Islamic values will be able to liberate accounting from masculinity. Theoretical Contributions/Originality: This research is expected to provide insight into accounting studies using a different approach to previous research, namely by using the basis of Islamic theology.

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Pembebasan Mind Set Akuntan melalui Pembelajaran Filsafat Ilmu dan Spiritual

Cited by 3 publications

References 5 publications

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik

Reflection on the Ethics of Educator Accountants in the Concept of Life Philosophy of Ki Hajar Dewantara

Liberating Accounting with a Religio-Cultural Approach

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