KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI

Authors

  • Ida Ayu Nursanty STIE AMM Mataram
  • Endang Kartini STIE AMM Mataram
  • I Made Murjana STIE AMM Mataram
  • Baehaki Syakbani STIE AMM Mataram

DOI:

https://doi.org/10.32493/jiaup.v10i1.14431

Keywords:

Kesadaran Spiritual, Skandal Akuntansi, Akuntan Profesional, Perilaku, Materialistik-Egoistik

Abstract

Penelitian ini bertujuan untuk mengkaji kesadaran spiritual akuntan publik untuk membebaskan diri dari skandal akuntansi. Peneliti menyoroti bahwa perilaku akuntan publik yang tidak etis (materialistis) merupakan faktor penyebab terjadinya skandal akuntansi. Oleh karena itu, diperlukan konsep baru, yaitu pengetahuan tentang Tuhan sebagai landasan moral. Artinya, setiap urusan ruhani tidak akan ada artinya jika tidak didahului dengan ilmu Allah. Oleh karena itu, penelitian ini menggunakan konsep diri spiritual. Ini adalah konsep orang yang sempurna yang memiliki kesadaran holistik. Melalui kesadaran, akuntan publik mengalami kesadaran akan Tuhan untuk membimbing akuntan publik menjadi manusia yang sadar spiritual.

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Published

2022-09-26

Issue

Vol. 10 No. 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang

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Articles

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