Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan

Ratna Anggraini Aripratiwi

Abstract


This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. 

Full Text:

PDF

References


Abu, A. K. (2021). Kedudukan Niat dalam Ibadah. Madzahib Jurnal Fikih Dan Ushul Fikih, 2(1), 1–8.

Afrizal. (2014). Metode Penelitian Kualitatif - Sebuah Upaya Mendukung Penggunaan Penelitian Kualitatif dalam Berbagai Disiplin Ilmu. Raja Grafindo Persada.

Agoes, S. (1996). Auditing (pemeriksaan akuntan) oleh Kantor Akuntan Publik. In Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Aquino, A., Waldelmi, I., & Listihana, W. (2022). Analisis Literasi Keuangan Syariah Tentang Riba Pada Anggota BMT/Koperasi Syariah. Jurnal Ilmiah Ekonomi Islam, 8(2), 1782–1791. https://doi.org/10.29240/belajea.v5

Arens, A. ., Elder, A. ., Beasly, M. ., & Jusuf, A. . (2006). Auditing and Assurance Services. Pearson.

Aripratiwi, R. A. (2020). Integritas Kebenaran Akuntan Publik di KAP “ABC” Surabaya (Studi Fenomenologi). AKTSAR: Jurnal Akuntansi Syariah, 3(2), 163–176.

Aripratiwi, R. A., Jannah, B. S., Lating, A., & Hanun, N. R. (2023). Observing the character of public accountant through the spirit of Fastabiq al-khairat . Journal of Accounting Science, 7(1), 100–109. https://doi.org/10.21070/JAS.V7I1.1659

Aripratiwi, R. A., Ludigdo, U., & Achsin, M. (2017). Memaknai Sikap Integritas Akuntansi Publik Di KAP “Cemerlang” Surabaya. Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 993–1002.

Az-Zahra, R., Ulum, I., & Irawan, D. (2022). THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES. Jurnal Akuntansi Multiparadigma, 13(2), 337–351.

Bastina, A., Sawarjuwono, T., & Subekti, G. (2020). Kode Etik Akuntan Publik dalam Kaidah Fikih Muamalah. Jurnal Akuntansi, 10(2), 171–184.

Cresswell, J. W. (2013). Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed. Pustaka Pelajar.

Djasuli, M. (2018). Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan. Jurnal InFestasi, 14(2), 126–132.

Finlay, L., & Ballinger, C. (2006). Qualitative Research for Allied Health Professionals: Challenging Choices. John Willey & Sons.

fordebi. (2016). Akuntasi Syariah Seri Konsep dan Aplikasi Ekonomi dan Bisnis Islam. In Grafindo. Grafindo.

Hariyanto, M. (2011). Meneladani dengan spirit Fastabiq al-khairat . Repository UMY, 1–3.

IAI. (2020). Kode Etik Akuntan Indonesia.

Kamayanti, A. (2020). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Penerbit Peneleh.

Ludigdo, U. (2006). Mengembangkan Etika di Kantor Akuntan Publik: Sebuah Perspektif untuk Mendorong Perwujudan Good Governance. Konferensi Nasional Akuntansi, 20.

Martiningsih, D. A., & Adi, S. W. (2023). The Effect of Understanding the Accountant Professional Code of Ethics and Student Intelligence on the Ethical Behavior of Higher Education Accounting Students in Surakarta. International Journal of Latest Research in Humanities and Social Science2, 6(5), 164–174.

Matnin. (2018). Tinjauan Teori atas Rekonstruksi Etika Profesi Akuntan Berdasarkan Nilai-nilai Islam. Jurnal Ekonomi, Keuangan Dan Perbankan Syrariah, 2(2), 93–116. https://doi.org/10.33379/jihbiz.v2i2.770

Moleong, L. . (2004). Metodologi Penelitian Kualitatif. Remaja Rosdakarya.

Mu’ti, A. (2022). Arti Fastabiq al-khairat Menurut Muhammadiyah: Bersaing Sehat, Unggul Di Atas Rata-Rata - Universitas Muhammadiyah Kotabumi.

Muhammad, E., Sudarma, ; Made, Djamhuri, ; Ali, & Adib, ; Noval. (2020). Reconstruction of Public Accountant Ethics through Hamka’s Religious Rational Ethics Perspective. International Journal of Multicultural and Multireligious Understanding, 7(3), 16–23. https://doi.org/10.18415/IJMMU.V7I3.1532

Mulyadi. (2014). Auditing. Salemba Empat.

Nafiisa, L. B., Ekasari, K., & Susilowati, K. D. (2023). The Importance of The Code of Ethics in The Public Accountant Profession. Journal of Applied Business, Taxation and Economics Research (JABTER), 3(2), 121–129. https://doi.org/10.54408/jabter.v3i2.219

Nugraha, R. (2021). MENGGAGAS PENERAPAN KODE ETIK AKUNTAN PUBLIK DALAM BUDAYA BUGIS. Jurnal Akuntansi Multiparadigma, 12(2), 413–430.

Oktasari, E., Wulaningsih, R., Fitriyana, Nasution, N., Daryanto, Saputra, P., & Yulianto, E. (2023). Analisis Prinsip Kode Etik Perilaku Profesionalisme Profesi Akuntan Dengan Standar Internasional. Cakrawala - Repositori IMWI, 6(3), 153–158. https://doi.org/10.33369/j.akuntansi.9.3.171-184

Prabowo, M. (2018). Construction of ethic code of public accountant in perspective of value of bugis culture. International Journal of Applied Business & International Management, 3(2), 5–18.

Prihanto, H. (2018). Etika Bisnis dan Profesi - Sebuah Pencarian (1st ed.). Rajawali Pers.

Putri, M. A., Muhammad, E., & Kurniawan, F. (2023). Membangun Etika Profesi Akuntan Publik dari Sudut Pandang Maqasid Al-Shariah. Jurnal Ekonomi Syariah Pelita Bangsa, 8(1), 83–94. https://doi.org/10.37366/jespb.v8i01.775

Reraja, F., & Sudaryati, E. (2019). Karakter Akuntan Dalam Filosofi Adigang Adigung Adiguna. Jurnal Akuntansi Multiparadigma, 10(3), 482–501.

Salle, I. Z., & Lutfillah, N. Q. (2016). Akuntabilitas Perspektif Islam. In Akuntansi Syariah - Seri Konsep. Rajawali Pers.

Sarif, S. M. (2015). Fastabiq al-khairat Driven Corporate Philanthropy As Sustainable Business Practices For Organizational Resilience. International Journal of Business, Economics and Law, 7(2).

Sarif, S. M. (2019). Strategic Ta’awun And Fastabiq al-khairat Partnerships For Sustainable Competitive Advantage Among Small And Medium Enterprises in The Muslim World. Asian Academy of Management Journal, 24(1), 125–139.

Sikka, P., Willmott, H., & Lowe, T. (1989). Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession. Accounting, Auditing & Accountability Journal, 2(2), 47–71. https://doi.org/10.1108/09513578910132286/FULL/XML

Sirajudin. (2013). Interpretasi Pancasila dan Islam Untuk Etika Profesi Akuntan Indonesia. Jurnal Akuntansi Multiparadigma, 4(3), 456–466.

Soeherman, B. (2019). Fun Research Penelitian Kualitatif dengan Design Thinking. Gramedia.

Sumarjoko, S., & Ulfa, H. (2019). KAIDAH FIQH BIDANG MU’AMALAH MAZHAB SYAFI’I (Kajian Teoritis dan Praktik serta Kehujjahannya). Jurnak Iqtisad, 6(1), 32–49.

Susilawati, I., Arief, M., & Widyaningsih, A. (2022). APAKAH PENERAPAN ETIKA PROFESI DAPAT MEMBATASI PERILAKU TIDAK ETIS AKUNTAN? Nominal: Barometer Riset Akuntansi Dan Manajemen, 11(2), 288–304.

Triyuwono, I. (2006). Perspektif, Metodologi, dan Teori Akuntansi Syariah. PT RajaGrafindo Persada.

Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172(1), 254–261. https://doi.org/10.1016/J.SBSPRO.2015.01.362




DOI: http://dx.doi.org/10.21043/aktsar.v6i2.22335

Refbacks

  • There are currently no refbacks.


Creative Commons Licence
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.