Islamic (accounting) ethics education: Learning from shalat
Abstract
Abstrak
Artikel ini bertujuan untuk mengungkap penyesatan profesionalisme konvensional sebagai salah satu etika akuntansi dalam hal etika Islam, dan memberikan solusi melalui praktik shalat. Dengan studi naratif-intervensi di tiga kelas akuntansi pada tingkat sarjana dan pascasarjana, intervensi atau terobosan dari cara pembelajaran rutin digambarkan. Ditemukan bahwa pandangan konvensional tentang melihat pendidikan formal telah menjadi penghalang untuk menerapkan cara-cara Islam. Studi ini memberikan kritik terhadap profesionalisme akuntan serta proposal tentang bagaimana melakukan pendidikan Islam dalam sistem konvensional dan sekuler. Upaya berkelanjutan akan membantu siswa untuk menyadari bahwa melayani Tuhan adalah puncak profesionalisme. Konsep profesionalisme dalam etika akuntansi juga harus diperluas dalam definisinya.
Abstract
This article aims to reveal the misdirection of conventional professionalism as one of accounting ethics in terms of Islamic ethics, and provides a solution through the practice of shalat. By narrative-interventionism study in three accounting classes in undergraduates and postgraduates levels, the intervention or break through from routine way of learning was portrayed. It is found that conventional view of seeing formal scheduled education has become a barrier to apply Islamic ways. This study provided critics towards accountants’ professionalism as well as a proposal of how to conduct Islamic education within the conventional and secular system. A continuous effort will help the students to realize that to serve God is the pinnacle of professionalism. The concept of professionalism in accounting ethics should therefore also be extended in its definition.
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References
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