ETIKA PROFESI AKUNTANSI DALAM PERSPEKTIF ISLAM

Abstract

Professional ethics is intended to allow the workers perform their duties and responsibilities seriously , and do not perform fraud in its work . So it is an accountant who is always associated with the financial statements . For that reason , so that the accounting professional ethics can be done it needs to make a code of conduct in the workplace . An accountant must record all transactions that occur with reports in truth , in the view of Islam accounting profession must possess honest , not fraud in any form. Allah ordered all the people to be honest in the work as contained in the verses of the Quran .