There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
Microfinance institutions are the main source of finance for the poor and the women in many country, therefore the sustainability of these companies is a concern, but that cannot be achieved without proper internal control mechanism to detect any attempt frauds that could harm the operations of microfinance institutions. The research will used literature review method by digging into previous researches to see the main courses of the failure of many microfinance institutions. The research found out that most of the microfinance institution failed due to inadequate control in place to detect malfunctions or fraud at the earlier stages that can safeguard the operations of microfinance institutions.
This study aims to analyze the influence of external factors, profitability and asset growth on corporate funding decisions in exporters companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study are exporters companies listed on the Indonesia Stock Exchange with a total of 8 respondents. The analytical tool used in this study is SPSS. The results showed that external factors and profitability directly had a significant effect on capital structure decisions. While the growth of assets does not significantly influence the decision on capital structure.
The Gambia is a 95 percent Muslim that is located in the western part of Africa. The population of the country is just around 2.5 m. The Gambia is largely dependent on Agriculture, tax and foreign aid and is ranked 178, in the Human Development Index 2019, the Gambia is classified as a country with medium human development. Currently there are various microfinance program that has been existing for years, but none of them are having Islamic microfinance loan products, as a result some did not take their loans and even those who take it is hard to change their lives, because it is purely for profit making and also the higher interest rate. Islamic Microfinance would be the best kind of development instrument for the population of Gambia. The microfinance institutions in the Gambia are very well expanded, they are the main source of credit to the Gambian population both rural and urban. Therefore it will be very important if microfinance institutions in the Gambia can introduce Islamic microfinance. The objective of this paper is to suggest ways to Islamize microfinance in The Gambia and the benefits Islamic microfinance. It is anticipated that the outcome of this paper would complement efforts by the government and NGO in the fight to eradicate poverty in the Gambia.
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