1,721,051 research outputs found
Perspektif, metodologi dan teori akuntansi syariah
No full textBuku ini secara urut mengilustrasikan Akuntansi Syariah sebagai sebuah bentuk disiplin ilmu yang sarat dengan nilai-nilai syariah sebagai sebuah bentuk disiplin ilmu yang sarat dengan nilai-nilai syariah, mulai dari perspektif manusia muslim, metodologi hingga teori
Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants
No full textAbstractThe study aims at formulating a holistic concept of code of ethics for professional accountants that directs them to a divine consciousness. The study utilises the concept of homo spiritus. It is a concept of a perfect person who has a holistic consciousness. Through the consciousness, the person experiences a unity with God. The study finds that the holistic principles of the code include the existing principles plus sincerity, love, and divine will. They function as stepladders to guide accountants to be homo spiritus. The study also suggests to make use of modern approach of accountants’ ethical certification
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