Muhammad, Erfan and Prof. Made Sudarma,, SE, MM, Ak. and Ali Djamhuri,, SE, M. Com, Ak, Ph.D. and Noval Adib,, SE, M.Si, Ak. PhD. (2022) Membangun komitmen etika akuntan publik berdasarkan konsep Nilai-nilai etika Rasional Religius Hamka. Doktor thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini untuk membangun komitmen etika berdasarkan konsep nilai-nilai etika rasional-religius Hamka. Penelitian kritis-religius ini mendasarkan pada wawancara 12 informan akuntan publik dan juga beberapa tokoh agama, terutama untuk hal yang berkait dengan bagaimana ber etika dalam profesi. Temuan penelitian ini mengungkapkan bahwa pelanggaran etika dalam praktek akuntan publik yang menunjukkan rendahnya komitmen etika para profesional sebagian besar disebabkan oleh masih begitu dominannya motivasi kebahagiaan materi di kalangan mereka meskipun mereka telah memahami kode etik. Dalam upaya meningkatkan komitmen etika para akuntan public tersebut, perlu dibangun kembali komitmen etika melalui konsep etika kebahagiaan sejati Hamka yang dicapai dengan penerapan Nilai-nilai rasional-religius seperti Iffah, Syajaah, Adil, Hikmah, Mahabbah, Ikhlas, Rajak, Khauf, Taqwa, Syukur, Tawakkal dan Tafakur. Dengan terumuskannya bangunan konsep etika yang rasional-religius ini, maka komitmen etika di kalangan praktisi akuntan publik akan lebih mudah ditingkatkan, terutama karena konsep etika tersebut selain menyentuh sisi-sisi rasional juga sekaligus memiliki pijakan religius. Upaya membangun komitmen etika akuntan publik dilakukan melalui implementasi dan strategi pengenalan nilai-nilai rasional religus Hamka pada materi mata kuliah etika bisnis dan profesi pada perguruan tinggi, PPL oleh IAPI, IAI dan PPPK, serta dapat memasukkan pada kode etik akuntan publik.
English Abstract
The objective of this research is to construct an ethical commitment based on Hamka’s rational-religious ethical values. The data of this religio-critical study was acquired through questionnaires conducted with twelve informants, public accountants and religious figures, concerning matters related to how to apply ethics in professional environment. This study finds that violations on ethics in the practice of public accountants, which reflects their low commitment to ethics, were mostly caused by the domination of material happiness motivation among them despite their sufficient understanding about ethical codes. In order to enhance their ethical commitment, it is necessary to rebuild such ethical commitment through the concept of true happiness by Hamka. It is achievable by applying rational-religious values such as iffah, wara’, syajaah, adil, mahabbah, ikhlas, rajak, khauf, taqwa, syukur, tawakkal and tafakur. The success in formulating the construction of the said rational-religious concept of ethics will make ethical commitment of public accountants improve more easily particularly because the ethical concept in addition to touching rational boundaries stands on religious foundation. Efforts to build ethical commitment to public accountants are carried out through the implementation and strategy of introducing Hamka religious rational values in business and professional ethics courses at universities, PPL by IAPI, IAI and PPPK, and can be included in the code of ethics for public accountants.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | 0622020015 |
| Uncontrolled Keywords: | Komitmen, Etika, Akuntan Publik, dan Hamka,commitment, ethics, public accountant, Hamka |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 20 Sep 2023 03:36 |
| Last Modified: | 20 Sep 2023 03:36 |
| URI: | http://repository.ub.ac.id/id/eprint/203074 |
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