Islamic Ethics in Accounting

Financial scandals, entity failures, financial statement manipulation, financial reporting errors, and accounting scandals that lead to marginalization of good corporate governance and accounting fraud in financial reporting that occurs at the entity's business institutions, not just a matter of public accountants, because this is proven as a report entity assistance as a whole (financial reporting), so this is also a consideration of management. The activity of the reduction process in financial reporting is very complex and involves various related parties. Accounting must bring out the value of fairness, truth, and accountability, this is related to accounting information has the power to influence the thoughts, decisions and actions taken by anyone. Becoming an accountant who adheres to Islamic sharia is a request for a Muslim. Accounting in Islam is included in muamalah matters, therefore its development is conveyed to humans, because in all muamalah contributions there may be additional propositions that issue it. Because Islam is a fully translated religion, therefore in the conduct of transactions or muamalah it cannot be disputed with the Qur'an and Sunnah.

Autorentext

Chaidir Iswanaji is a Secretary of the Department of Accounting, Faculty of Economics, Tidar University and a Lector of Accounting Study Program, Department of Accounting, Faculty of Economics, Tidar University.