Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa

Sari, Lita Permata

doi:10.18202/jamal.2012.12.7169

Cited by 6 publications

(10 citation statements)

References 4 publications

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“…Through the formation of this character, students who are studying any discipline science, especially accounting can be able to heed the existence of a ethics code and other rules applied in the accounting profession later. This condition is explained by Sari (2012) and Adriana (2018), that strengthening spirituality can be used as a guide for students in reflecting on the knowledge that is being and has been studied, so that good teachings can be practiced in everyday life to strengthen moral perceptions and ethical considerations.…”

Section: Literature Review Utilitarian Theory By Davide Humementioning

confidence: 99%

“…The concept of sami'na wa atho'na does not only exist to make students obey the rules at school, but it will help them to find a good character to be part of society. As explained by Sari (2012) increasing quality of human resources through quality education, then in the future it can contribute to forming a civilized society, and this can be achieved by developing ethical and moral education. Especially for educational entities, which according to Dharma et al (2016) categorize students as inputs from the learning process in an educational institution, and the outputs are graduates (alumni).…”

Section: Sami'na Wa Atho'na In Accounting Learningmentioning

confidence: 99%

“…Educational institutions in any form are part of the formation of human resources. Sari (2012) and Adriana (2018), explain that graduates as outputs from educational institutions as non-profit business entities are expected to have an ethical attitude by prioritizing ethical values that can be used in the midst of the interests of the profession and society. Ethics itself, according to Wati and Sudibyo ( 2016) is an issue that is being taken seriously both in the academic and professional fields.…”

Section: Introductionmentioning

confidence: 99%

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Sami’na Wa Atho’na Philosophy in the Process of Accounting Education Based on Islamic Boarding Schools

Hasanah

Prasetyo

Roziq

2022

JRABA

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This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.

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Section: Literature Review Utilitarian Theory By Davide Humementioning

confidence: 99%

Section: Sami'na Wa Atho'na In Accounting Learningmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Sami’na Wa Atho’na Philosophy in the Process of Accounting Education Based on Islamic Boarding Schools

Hasanah

Prasetyo

Roziq

2022

JRABA

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“…Pengaruh etika terhadap pelaporan keuangan dalam gereja -sebagai lembaga nirlaba yang berbasiskan spiritualitas -belum diteliti dari perspektif akuntansi. Penelitian tentang etika akuntansi dapat ditemukan tetapi lebih banyak terkait dengan pendidikan akuntansi seperti yang ditemukan dalam penelitian Arief Budhi Dharma (2016), Kennedy & Puspita (2019), dan Sari (2012). Oleh karena itu, penelitian ini mencoba untuk menganalisis pengelolaan keuangan gereja dari perspektif etika akuntansi.…”

Section: B Kajian Pustakaunclassified

Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya

Setyawati¹,

Purbiyati²

2021

JAD

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Paroki dalam Gereja Katolik sebagai entitas nirlaba dipengaruhi oleh faktor teologis yang mungkin mempengaruhi perilaku individu-individu di dalamnya. Konteks penelitian ini adalah menganalisis bagaimana etika bidang akuntansi yang berpengaruh terhadap pengelolaan keuangan paroki, khususnya di Paroki Redemptor Mundi Surabaya. Penelitian ini dilakukan sebagai kelanjutan dari penelitian sebelumnya, dengan mengacu pada roadmap penelitian, yang berkaitan dengan akuntabilitas keuangan sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi. Hasil dari penelitian etika akuntansi dalam pelaporan keuangan ini membahas adanya kepatuhan terhadap hierarki gereja katolik yang berdampak pada lemahnya pelaksanaan etika akuntansi, dikarenakan pastor paroki dari gereja katolik ini menjadi pengaruh yang sangat dominan dalam pelaporan keuangan.

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“…Accounting students are prospective accountants, so it is very necessary for academics to improve the education curriculum on ethics that will be faced in identifying a problem when an ethical dilemma occurs. (Sari, 2014) argues that accountants are now professionals in the future and with a good ethical education it is expected to benefit the profession in the long term.…”

Section: Introductionmentioning

confidence: 99%

Ethical Sensitivity and Moral Considerations of Accounting Students Based on Accounting Ethics Education

Astuti

Gustina

Yuniarti

et al. 2021

jss

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The purpose of this study was to examine the differences in ethical sensitivity and moral considerations of students based on semester and gender. The population of this study was Accounting Students at the University of Muhammadiyah Bengkulu. Sampling using the purposive sampling method to obtain as many as 87 respondents. The method of data collection is the questionnaire method. The data analysis technique used descriptive statistical analysis, data quality test, and hypothesis testing. The result of this research is that there is no difference between the ability of students who have received accounting ethics education in identifying ethical dilemmas compared to the ability of students who have not received accounting ethics education. The ability of female students who have received accounting ethics education is higher in identifying ethical dilemmas than the ability of male students. The ability of students who have received accounting ethics education is higher in making moral judgments than the ability of students who have not received accounting ethics education. There is no difference between the ability of female students who have received accounting ethics education better in making moral judgments than the ability of male students.

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Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa

Cited by 6 publications

References 4 publications

Sami’na Wa Atho’na Philosophy in the Process of Accounting Education Based on Islamic Boarding Schools

Sami’na Wa Atho’na Philosophy in the Process of Accounting Education Based on Islamic Boarding Schools

Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya

Ethical Sensitivity and Moral Considerations of Accounting Students Based on Accounting Ethics Education

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