TADABBUR SURAH YUSUF: PRAKSIS AKUNTAN BERETIKA

Nur Muchamad Kurniawan, Sugiyarti Fatma Laela

Abstract


Abstrak – Tadabur Surah Yusuf: Praksis Akuntan yang Beretika

Tujuan Utama – Penelitian berupaya mengeksplorasi prinsip-prinsip dasar etika akuntan yang terkandung dalam Surah Yusuf.

Metode – Penelitian ini menggunakan metode tadabur dan wawancara. Informan penelitian ini adalah akuntan dan ahli agama.

Temuan Utama - Penelitian ini menemukan bahwa adanya keselarasan antara serapan-serapan etika dari kisah Nabi Yusuf dengan prinsip dasar etika akuntan. Nabi Yusuf merupakan seorang bendahara kerajaan dan suri tauladan bagi pengelola keuangan. Episode-episode kehidupan Nabi Yusuf merefleksikan prinsip dasar etik akuntan.

Implikasi Teori dan Kebijakan – Penelitian ini menawarkan prinsip dasar etika akuntan dari sudut pandang tadabur Surah Yusuf. Selain itu, penelitian ini menjadikan Nabi Yusuf sebagai suri tauladan bagi akuntan dan auditor yang beretika.

Kebaruan Penelitian - Penelitian ini menjelaskan prinsip dasar etika dari serapan kisah Nabi Yusuf yang merupakan pengelola keuangan kerajaan.

 

Abstract – “Tadabur” Surah Yūsuf: The Praxis of Ethical Accountants

Main Purpose - The research seeks to explore the basic ethical principles of accountants contained in Surah Yusuf.

Method - This research uses “tadabur” and interview methods. The informants were accountants and religious scholars.

Main Findings - The research found that there is harmony between the ethical uptake of the story of the Prophet Yūsuf and the basic principles of accountant ethics. Prophet Yūsuf was a royal treasurer and a role model for financial managers. The episodes of the life of the prophet Yūsuf reflect the basic ethical principles of accountants.

Theory and Practical Implications - This research offers basic principles of accountant ethics from the perspective of Tadabur Surah Yusuf. In addition, this research makes the Prophet Yūsuf a role model for ethical accountants and auditors.

Novelty - This research explains the basic principles of ethics from the absorption of the story of the Prophet Yūsuf, who was the financial manager of the kingdom.


Keywords


akuntan; integritas; kode etik; nabi yusuf

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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.1.09

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