TABIR AKUNTABILITAS “KEROAN” PADA AKUNTAN

Yunita Fitria, Muhammad Abadan Syakura

Abstract


Abstrak: Tabir Akuntabilitas “Keroan” pada Akuntan. Penelitian ini bertujuan menelusuri akuntabilitas pada akuntan yang berdarah kutai di Kota Samarinda. Metode yang digunakan adalah studi kasus dengan mengintergrasikan teori akuntabilitas “keroan” dan Ebrahim sebagai alat analisis. Informan dalam penelitian ini berjumlah lima orang, yang berasal dari tiga organisasi yaitu rumah sakit dan Lembaga Swadaya Masyarakat (LSM). Penelitian menghasilkan akuntabilitas religi yang menunjukkan bahwa setiap kegiatan adalah pertanggungjawaban manusia sebagai khalifah di dunia. Hal ini berarti pekerjaan yang dilakukan oleh akuntan adalah tanggung jawab mereka kepada Allah SWT

 

Abstract: The Veil of “Keroan” Accountability in Accountant. This study aims to trace the accountability of accountants who is bloody kutai in Samarinda City. The method used is case study by integrating the theory of "keroan" accountability and Ebrahim as an analytical tool. The informants in this study are five people who come from three organizations, namely hospitals and Non-Governmental Organizations (NGOs). This research produce religious accountability that shows that every activity is the accountability of them as the caliph in the world. It means that the work performed by an accountant is their responsibility to Allah SWT.


Keywords


akuntabilitas “keroan”; kutai, lembaga swadaya masyarakat; rumah sakit; samarinda

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References


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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7042

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