A Theory Review on the Reconstruction of Professional Accountant Ethics Based on Islamic Values

Penelitian ini bertujuan untuk melihat; nilai-nilai yang terkandung dalam etika profesi menurut SPAP, menganalisis etika profesi akuntan dari perspektif Islam, dan Menemukan formulasi etika profesi akuntan menurut Islam. Berdasarkan tujuan penelitian ini diharapkan mampu sebagai alternatif dari etika profesi akuntan yang bukan saja tidak sejalan dengan ajaran Islam, tetapi juga dinilai tidak menunjukkan keseimbangan, keadilan, dan kejujuran sebagaimana yang dikehendaki oleh Islam. Sehingga etika profesi akuntan syariah diharapkan mampu mencegah timbulnya tindakan “amoral” akuntan agar dapat memberikan manfaat terhadap semua pihak.This study aims to see; the values contained in professional ethics according to SPAP, analyze the ethics of the accounting profession from an Islamic perspective and find the formulation of the professional ethics of accountants according to Islam. Based on the purpose of this study, it is hoped that it can serve as an alternative to the ethics of the accounting profession which is not only not in line with Islamic teachings but is also considered not to show balance, justice, and honesty as desired by Islam. So that the professional ethics of sharia accountants are expected to be able to prevent the emergence of “immoral” accountants to provide benefits to all parties