KESADARAN AKUNTAN TERHADAP PRINSIP DASAR ETIKA AKUNTAN BERLANDASKAN AL-BAQARAH DAN PANCASILA

The number of regulations that have been entered and implemented in Indonesia, one of which is in the accounting sector, has received a lot of attention but there is still a lack of awareness and movement to improve. This article looks at the accountant's code of ethics using the correlation of the mind, heart, and senses as a servant and a human being. The method used is descriptive qualitative. Informants in this study consisted of academics and practitioners in the accounting field. Data was collected through interviews and document studies with data analysis techniques using the values of the letters Al-Baqarah and Pancasila. The results of the study found that certain religious values in Surat Al-Baqarah and cultural values in Pancasila can be used as references for the Indonesian Ikatan Akuntan Indonesia (IAI) in compiling and regulating the basic principles of professional accountants ethics that are more relevant to the conditions and needs of Indonesia