Membangun Etika Profesi Akuntan Publik dari Sudut Pandang Maqasid Al-Shariah
Keywords:
Maqasid Al Sharia; Public Accountant; Profession Ethic; Islamic Value
Abstract
This study aims to develop the concept of applying maqasid shariah and Islamic values in order to improve the ethics of the public accounting profession. This study uses a qualitative method with a critical paradigm approach to social phenomena with various problems of violating the code of ethics of the accounting profession from the point of view of maqasid shariah and Islamic values. The result of this study is that improving the ethics of the public accounting profession in terms of maqasid shariah will result in protection of religion (Ad-Diin), namely help in goodness and piety. Protection of the soul (An-Nafs) is reflected in maintaining client confidentiality. Protection of Intellect (Al-Aql) is reflected in maintaining the continuity of the AP profession. Protection of descendants (An Nasb) is reflected in the acquisition of property in a lawful and thayyib way for the AP family. Protection of assets (Al-Maal) is reflected in the existence of financial statement accountability in a worldly and ukhrawi manner.
References
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Choudhury, M. A., & Alam, M. N. (2013). Corporate Governance in Islamic Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi. org/10.1108/IMEFM-10-2012-0101 Dewi, L. K., & Ludigdo, U. (2015). Akuntan Publik Dalam Penegakan Kode Etik Profesi. 2.
Djatmiko, M. B., & Rizkina, M. Z. H. (2014). Etika Profesi , Profesionalisme , Dan Kualitas Audit. Star Study & Acciunting Research, XI(2).
El-Mesawi, M. E. T. (2012). From Al-Shatibi’s Legal Hermeneutics to Thematic Exegesis of the Qur’an. Intellectual Discourse, 20(2), 189–214
Fatt, J. P. T. (1995). Ethics and the accountant. Journal of Business Ethics, 14(12), 997–1004. https://doi.org/10.1007/BF00872115
Febriadi, S. R. (2017). Aplikasi Maqashid Syariah Dalam Bidang Perbankan Syariah. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 1(2), 231–245. https://doi.org/10.29313/amwaluna.v1i2.2585
Ghulam, Z. (2016). Implementasi Maqashid Syariah Dalam Koperasi Syariah. Iqtishoduna, 7(1), 90–112.
Gray, R.H., Bebbington, J. and McPhail, K. (1994). Teaching ethics and the ethics of teaching: Educating for immorality and a possible case for social and environmental accounting. Accounting Education, 3, 51–75.
Hamka. (2016). Falsafah Hidup (M. Iqbal (ed.); IV). Republika Penerbit.
Hasan, & Alamsyah, M. (2009). Etika & Profesional Akuntan Publik. Pekbis Jurnal, 1(3), 159–167.
Hery, & Agustiny. (2007). Editorial Staff Jurnal Akuntansi & Manajemen ( JAM ). Editorial Staff Jurnal Akuntansi & Manajemen ( JAM ), 18(3).
Hooker, J. (2007). Professional ethics: Does it matter which hat we wear? Journal of Business Ethics Education, 4, 103–112.
Klimek, J., & Wenell, K. (2011). Ethics in Accounting: an Indispensable Course? Academy of Educational Leadership Journal, 15(4), 107–118.
Laldin, A. M., & Furqani, H. (2013). Developing Islamic Finance in the Framework of Maqasid Al-Shari’ah: Understanding the Ends (Maqasid) and the Means (Wasa’il). International Journal of Islamic and Middle Eastern Finance and Management, 6(4), 278-289. https://doi. org/10.1108/IMEFM-05-2013-0057
Ludigdo, U. (2005). Mengembangkan Etika di Kantor Akuntan Publik : Sebuah Perspektif untuk mendorong Perwujudan Good Governance. Konferensi Nasional Akuntansi, Universitas Trisakti, September, 1–20.
Ludigdo, U. (2007). Paradogs Etika Akuntan. Pustaka Pelajar.
M Nizarul Alim, T. H. & L. P. (2007). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Simposiun Nasional Akuntansi X, 1–26.
Mahdavikhou, M., & Khotanlou, M. (2012). New Approach to Teaching of Ethics in Accounting “Introducing Islamic Ethics into Accounting Education.” Procedia - Social and Behavioral Sciences, 46, 1318–1322. https://doi.org/10.1016/j.sbspro.2012.05.294
Mcphail, K., & Walters, D. (2009). Accounting and Business Ethics: An Introduction (1st ed.). Routledge.
Mitchell, A. and Sikka, P. (1993). Accounting for change: The institutions of accountancy. Critical Perspectives on Accounting, 4, 29–52.
Mulawarman, A. D., & Ludigdo, U. (2010). METAMORFOSIS KESADARAN ETIS HOLISTIK MAHASISWA AKUNTANSI IMPLEMENTASI PEMBELAJARAN ETIKA BISNIS DAN PROFESI BERBASIS INTEGRASI IESQ Aji Dedi Mulawarman 1. 429–444.
Muslih. (2019). Penerapan Nilai-nilai Islam Dalam kode Etik Bank Syariah Mandiri Tinjauan Maqasid Syari’ah. In Universitas Islam Indonesia. http://jurnal.globalhealthsciencegroup.com/index.php/JPPP/article/download/83/65%0Ahttp://www.embase.com/search/results?subaction=viewrecord&from=export&id=L603546864%5Cnhttp://dx.doi.org/10.1155/2015/420723%0Ahttp://link.springer.com/10.1007/978-3-319-76
Mustofa. (2014). Manajemen Modern Bisnis Kantor Akuntan (N. Qomariyah (ed.); 1st ed.). PT. Kompas Media Nusantara, Jakarta.
Nurnazli. (2014). Penerapan Kaidah Maqâshid Syariah Dalam Produk Perbankan Syariah. 7(maqashid syariah), 21.
Preston, A. M., Cooper, D. J., Scarbrough, D. P. and, & Chilton, R. C. (1995). Changes in the code of ethics of the US accounting profession, 1917 and 1988: The continual quest for legitimation. Accounting, Organizations and Society, 20 (3), 507–546.
Roberts, R. W. (2001). Commercialism and its impact on the integrity of professional tax services in the United States. Critical Perspectives on Accounting, 12, 589–605.
Rosly, S. A. (2010). Shariah Parameters Reconsidered. International Journal of Islamic and Middle Eastern Finance and Management, 3(2), 132–146. https:// doi.org/10.1108/17538391011054372
Sairally, B. S. (2013). Evaluating the Corporate Social Performance of Islamic Financial Institutions: An Empirical Study. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 238–260. https://doi. org/10.1108/IMEFM-02-2013-0026
Sa’diyah, M., Gumilar, A. G., & Susilo, E. (2021). Uji Maqashid Syariah Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(1), 373. https://doi.org/10.29040/jiei.v7i1.1725
Sadowski, S. T., & Ph, D. (2012). Toward a Convergence of Global Ethics Standards : A Model from the Professional Field of Accountancy Shippensburg University of Pennsylvania United States of America. 3(9), 14–20.
Seguı, E., & Oltra, V. (2016). Accounting Ethics in Unfriendly Environments : The Educational Challenge Bachelor in Business Administration. 161–175. https://doi.org/10.1007/s10551-014-2455-6
Smith, L. M., Charoensukmongkol, P. P., Elkassabgi, A., & Lee, K.-H. H. (2009). Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan. Internal Auditing, 24(6), 26–34.
Suganda, A. (2020). Urgensi dan Tingkatan Maqashid Syari’ah dalam Kemaslahatan Masyarakat. Jurnal At-Tadbir : Media Hukum Dan Pendidikan, 30(1), 1–16. https://doi.org/10.52030/attadbir.v30i01.28
Tikollah, M. R., Triyuwono, I., & Ludigdo, U. (2006). ( Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan ). SNA 9 Padang 2006, 23–26.
Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
Widaryanti. (2007). Etika Bisnis dan Etika Profesi Akuntan (Business Ethics and Accountant Professional Ethics). Fokus Ekonomi, 2(1), 1–10.
Yaacob, Y., & Azmi, I. A. G. (2012). Entrepreneur’s Social Responsibilities From Islamic Perspective: A Study of Muslim Entrepreneurs In Malaysia. Procedia - Social and Behavioral Sciences, 58(1999), 1131–1138. https://doi.org/10.1016/j.sbspro.2012.09.1094
Zaki, M., & Cahya, B. T. (2016). Aplikasi Maqasid Asy-Syari‘Ah Pada Sistem Keuangan Syariah. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 3(2), 312. https://doi.org/10.21043/bisnis.v3i2.1497
Zaman, Q. U., Kabir Hassan, M., Akhter, W., & Brodmann, J. (2019). Does the interest tax shield align with maqasid al Shariah in finance? Borsa Istanbul Review, 19(1), 39–48. https://doi.org/10.1016/j.bir.2018.07.004
Aedy, H. (2011). Teori dan Aplikasi Etika Bisnis Islam. Alfabeta, Bandung.
Al-Misyari, S. M. (2019). Ensiklopedi Akhlak Rasulullah. Pustaka Al kautsar.
Alkhan, A. M., & Hassan, M. K. (2021). Does Islamic microfinance serve maqāsid al-shari’a? Borsa Istanbul Review, 21(1), 57–68. https://doi.org/10.1016/j.bir.2020.07.002
Anisa, F., Dewi, V. S., & Agustina, A. V. (2020). Implementasi Maqasid Syariah Pada Annual Report Bank Umum Syariah Sebagai Mitra Universitas Islami (Studi Kasus Pada Bank Syariah Mandiri). Profetika: Jurnal Studi Islam, 21(1), 60–67. https://doi.org/10.23917/profetika.v21i1.11648
Choudhury, M. A., & Alam, M. N. (2013). Corporate Governance in Islamic Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi. org/10.1108/IMEFM-10-2012-0101 Dewi, L. K., & Ludigdo, U. (2015). Akuntan Publik Dalam Penegakan Kode Etik Profesi. 2.
Djatmiko, M. B., & Rizkina, M. Z. H. (2014). Etika Profesi , Profesionalisme , Dan Kualitas Audit. Star Study & Acciunting Research, XI(2).
El-Mesawi, M. E. T. (2012). From Al-Shatibi’s Legal Hermeneutics to Thematic Exegesis of the Qur’an. Intellectual Discourse, 20(2), 189–214
Fatt, J. P. T. (1995). Ethics and the accountant. Journal of Business Ethics, 14(12), 997–1004. https://doi.org/10.1007/BF00872115
Febriadi, S. R. (2017). Aplikasi Maqashid Syariah Dalam Bidang Perbankan Syariah. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 1(2), 231–245. https://doi.org/10.29313/amwaluna.v1i2.2585
Ghulam, Z. (2016). Implementasi Maqashid Syariah Dalam Koperasi Syariah. Iqtishoduna, 7(1), 90–112.
Gray, R.H., Bebbington, J. and McPhail, K. (1994). Teaching ethics and the ethics of teaching: Educating for immorality and a possible case for social and environmental accounting. Accounting Education, 3, 51–75.
Hamka. (2016). Falsafah Hidup (M. Iqbal (ed.); IV). Republika Penerbit.
Hasan, & Alamsyah, M. (2009). Etika & Profesional Akuntan Publik. Pekbis Jurnal, 1(3), 159–167.
Hery, & Agustiny. (2007). Editorial Staff Jurnal Akuntansi & Manajemen ( JAM ). Editorial Staff Jurnal Akuntansi & Manajemen ( JAM ), 18(3).
Hooker, J. (2007). Professional ethics: Does it matter which hat we wear? Journal of Business Ethics Education, 4, 103–112.
Klimek, J., & Wenell, K. (2011). Ethics in Accounting: an Indispensable Course? Academy of Educational Leadership Journal, 15(4), 107–118.
Laldin, A. M., & Furqani, H. (2013). Developing Islamic Finance in the Framework of Maqasid Al-Shari’ah: Understanding the Ends (Maqasid) and the Means (Wasa’il). International Journal of Islamic and Middle Eastern Finance and Management, 6(4), 278-289. https://doi. org/10.1108/IMEFM-05-2013-0057
Ludigdo, U. (2005). Mengembangkan Etika di Kantor Akuntan Publik : Sebuah Perspektif untuk mendorong Perwujudan Good Governance. Konferensi Nasional Akuntansi, Universitas Trisakti, September, 1–20.
Ludigdo, U. (2007). Paradogs Etika Akuntan. Pustaka Pelajar.
M Nizarul Alim, T. H. & L. P. (2007). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Simposiun Nasional Akuntansi X, 1–26.
Mahdavikhou, M., & Khotanlou, M. (2012). New Approach to Teaching of Ethics in Accounting “Introducing Islamic Ethics into Accounting Education.” Procedia - Social and Behavioral Sciences, 46, 1318–1322. https://doi.org/10.1016/j.sbspro.2012.05.294
Mcphail, K., & Walters, D. (2009). Accounting and Business Ethics: An Introduction (1st ed.). Routledge.
Mitchell, A. and Sikka, P. (1993). Accounting for change: The institutions of accountancy. Critical Perspectives on Accounting, 4, 29–52.
Mulawarman, A. D., & Ludigdo, U. (2010). METAMORFOSIS KESADARAN ETIS HOLISTIK MAHASISWA AKUNTANSI IMPLEMENTASI PEMBELAJARAN ETIKA BISNIS DAN PROFESI BERBASIS INTEGRASI IESQ Aji Dedi Mulawarman 1. 429–444.
Muslih. (2019). Penerapan Nilai-nilai Islam Dalam kode Etik Bank Syariah Mandiri Tinjauan Maqasid Syari’ah. In Universitas Islam Indonesia. http://jurnal.globalhealthsciencegroup.com/index.php/JPPP/article/download/83/65%0Ahttp://www.embase.com/search/results?subaction=viewrecord&from=export&id=L603546864%5Cnhttp://dx.doi.org/10.1155/2015/420723%0Ahttp://link.springer.com/10.1007/978-3-319-76
Mustofa. (2014). Manajemen Modern Bisnis Kantor Akuntan (N. Qomariyah (ed.); 1st ed.). PT. Kompas Media Nusantara, Jakarta.
Nurnazli. (2014). Penerapan Kaidah Maqâshid Syariah Dalam Produk Perbankan Syariah. 7(maqashid syariah), 21.
Preston, A. M., Cooper, D. J., Scarbrough, D. P. and, & Chilton, R. C. (1995). Changes in the code of ethics of the US accounting profession, 1917 and 1988: The continual quest for legitimation. Accounting, Organizations and Society, 20 (3), 507–546.
Roberts, R. W. (2001). Commercialism and its impact on the integrity of professional tax services in the United States. Critical Perspectives on Accounting, 12, 589–605.
Rosly, S. A. (2010). Shariah Parameters Reconsidered. International Journal of Islamic and Middle Eastern Finance and Management, 3(2), 132–146. https:// doi.org/10.1108/17538391011054372
Sairally, B. S. (2013). Evaluating the Corporate Social Performance of Islamic Financial Institutions: An Empirical Study. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 238–260. https://doi. org/10.1108/IMEFM-02-2013-0026
Sa’diyah, M., Gumilar, A. G., & Susilo, E. (2021). Uji Maqashid Syariah Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(1), 373. https://doi.org/10.29040/jiei.v7i1.1725
Sadowski, S. T., & Ph, D. (2012). Toward a Convergence of Global Ethics Standards : A Model from the Professional Field of Accountancy Shippensburg University of Pennsylvania United States of America. 3(9), 14–20.
Seguı, E., & Oltra, V. (2016). Accounting Ethics in Unfriendly Environments : The Educational Challenge Bachelor in Business Administration. 161–175. https://doi.org/10.1007/s10551-014-2455-6
Smith, L. M., Charoensukmongkol, P. P., Elkassabgi, A., & Lee, K.-H. H. (2009). Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan. Internal Auditing, 24(6), 26–34.
Suganda, A. (2020). Urgensi dan Tingkatan Maqashid Syari’ah dalam Kemaslahatan Masyarakat. Jurnal At-Tadbir : Media Hukum Dan Pendidikan, 30(1), 1–16. https://doi.org/10.52030/attadbir.v30i01.28
Tikollah, M. R., Triyuwono, I., & Ludigdo, U. (2006). ( Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan ). SNA 9 Padang 2006, 23–26.
Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
Widaryanti. (2007). Etika Bisnis dan Etika Profesi Akuntan (Business Ethics and Accountant Professional Ethics). Fokus Ekonomi, 2(1), 1–10.
Yaacob, Y., & Azmi, I. A. G. (2012). Entrepreneur’s Social Responsibilities From Islamic Perspective: A Study of Muslim Entrepreneurs In Malaysia. Procedia - Social and Behavioral Sciences, 58(1999), 1131–1138. https://doi.org/10.1016/j.sbspro.2012.09.1094
Zaki, M., & Cahya, B. T. (2016). Aplikasi Maqasid Asy-Syari‘Ah Pada Sistem Keuangan Syariah. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 3(2), 312. https://doi.org/10.21043/bisnis.v3i2.1497
Zaman, Q. U., Kabir Hassan, M., Akhter, W., & Brodmann, J. (2019). Does the interest tax shield align with maqasid al Shariah in finance? Borsa Istanbul Review, 19(1), 39–48. https://doi.org/10.1016/j.bir.2018.07.004
Published
2023-05-01
How to Cite
Mitha Afik Valery Putri, Erfan Muhammad, & Fitri Ahmad Kurniawan. (2023). Membangun Etika Profesi Akuntan Publik dari Sudut Pandang Maqasid Al-Shariah. Jurnal Ekonomi Syariah Pelita Bangsa, 8(01), 83 - 94. https://doi.org/10.37366/jespb.v8i01.775
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Articles
