Mengintegrasikan Etika Islam Dalam Dilema Etis Dan Pendidikan Akuntansi
DOI:
https://doi.org/10.22219/jaa.v5i4.22345Keywords:
Accounting Education, Code of Ethics, Ethical Dilemas, Islamic EthicsAbstract
This study aims to integrate Islamic ethics in ethical dilemmas and accounting education in order to help accountants to behave ethically based on Islamic guidelines and eventually decrease the desire to behave fraudulently and monopolize financial statements. This study utilizes a qualitative research by applying literature study methods according to the library research method book. This study uses data, which is articles related to the topics discussed taken from accounting journals. The results of the study show that there is a need to reform the current accounting rules to harmonize the ethical thinking of accountants. Furthermore, the integration of Islamic ethics in ethical dilemmas and accounting education is crucial, so that accounting students in University become more aware of ethical behavior. Finally, the integrity of Islamic ethics as outlined in professional education and training programs is able to instill a good ethical mentality from the accountants, so as to provide them in facing ethical dilemmas.
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