This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.
Pengguna lulusan akuntansi dari perguruan tinggi maupun sekolah kejuruan menuntut standar kapasitas kompetensi yang tinggi di era revolusi industri. Profesi akuntansi dirasakan masih cukup bertahan di tengah persaingan teknologi informasi yang semakin cepat berkembang apabila mempunyai kompetensi dan keterampilan khsusus yang dapat menjadi pembeda dengan sumber daya lainnya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasistas keterampilan akuntansi berbasis SAK-ETAP bagi peserta didik SMK Antartika 2, Sidoarjo. Kegiatan pengabdian dilakukan secara bertahap meliputi perencanaan, pelaksanaan, dan evaluasi & monitoring tentang peningkatan keterampilan akuntansi berbasis SAK-ETAP. Hasil pelatihan kegiatan menunujukkan bahwa adanya pengabdian pendampingan yang dilakukan oleh tim dosen akuntansi UIN Sunan Ampel Surabaya, secara signfikan meningkatkan pemahaman dan keterampilan peserta didik tentang akuntansi berbasis SAK-ETAP. Tingkat kepuasan mencapai 83% dari seluruh peserta yang telah mengikuti kegiatan pengabdian masyarakat ini.
Contribution of the Islamic Stock Market to Indonesia's Economic Growth. This study aims to investigate the contribution of the development of the Islamic stock market to Indonesia's economic growth. Gross domestic product (GDP) is the market value of all goods and services produced by a country in a certain period. GDP is one method for calculating national income. The Islamic stock index used is the Jakarta Islamic Index (JII) which has long standing. Therefore, the research sample consists of the JII (Jakarta Islamic Indexs) and GDP (Gross Domestic Product). The research period is approximately 16 years of observation ranging from 2000 to 2016. Data was obtained from publications on the IDX (Indonesia Stock Exchange) website, OJK (Otoritas Jasa Keuangan) and BPS (Badan Pusat Statistik). Some tests such as the root unit test, cointegration test and Error Correction Model are used to test data. The statistical test tool used was Eviews 9. The Error Correction Model results show that the Islamic stockl market does not affect long-term economic growth.
Objective - Accounting has been defined as the art of recording since it is trapped at a technical level. However, accounting as a symbol have different meanings for different people depending on one's interests, goals, knowledge, and perspectives. The aim of this study was to better understand the meaning of accounting in religious organizations, especially in pesantren (Indonesian Islamic boarding schools). Methodology/Technique - In the interpretive paradigm, this study uses Husserl's transcendental phenomenological theory. Data analysis begins with identifying noema (texture analysis), then obtaining noesis through bracketing (structural analysis). Furthermore, understanding the noema-noesis relationship results in deliberate analysis. Finally, the whole process of generating pure consciousness is called eidetic reduction. Findings - Each informant has a different meaning to accounting depending on individual experience. Beyond materialism, the meaning of accounting is fascinating. According to the findings of the study, accounting has two meanings: first, accounting is ikhlas (sincere), and second, accounting is a discipline. Novelty - Accounting will not be separated from theology and spirituality, especially accounting applied in religious organizations. Based on the experience of "I", accounting has a different meaning from conventional accounting. Type of Paper - Empirical. Keywords: Accounting; Interpretive; Pesantren; Transcendental Phenomenology. JEL Classification: M41, M49.
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