Konsep Pendidikan Karakter Keagamaan Untuk Calon Akuntan: Studi Kasus di Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta

Juanda Juanda, Hafiez Sofyani

Abstract


This paper describes the concept of religious character education organize for students in Accounting (prospective accountant) at the Universitas Muhammadiyah Yogyakarta (UMY). The program is named Pendampingan Agama Islam (PAI). This paper explain the weaknesses and suggest improvements to the concept of PAI which has been run previously in UMY. This paper also presents various aspects of religious character education in Islamic perspective, such as: the design stage of activities, material formulation and execution model of the program. This paper is expected contributing in the formulation of the concept of education that is based on Islamic values, typically in the university environment, and as a reference literature for the development of educational studies of religious character, especially to the prospective accountant.


Keywords


Religious Character Education; Mentoring Islam; Prospective Accountant

Full Text:

Download Article

References


Al-Quran Al-Karim.

Akhwan, M. 2014. Pendidikan Karakter: Konsep dan Implementasinya dalam Pembelajaran di Sekolah/Madrasah. El-Tarbawi, 7 (1), 61-67.

Amernic, J. dan R. Craig. 2004. Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows, Abacus, 40 (3), 342-378.

Arif, M. 1985. Toward the Shari’ah Paradigm of Islamic Economics: The Beginning of Scientific Revolution. The American Journal of Islamic Social Sciences, 2 (1), 79-99.

Cohen, J. R. and N. M. Bennie. 2006. The Applicability of a Contingent Factors Model to Accounting Ethics Research, Journal of Business Ethics, 68, 1-18.

Dunk, A. S. 1993. The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting review, 400-410.

Fisher, D. G., D. L. Swanson dan J. J. Schmidt. 2007. Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action. Accounting Education, 16 (4), 345-363.

Fishbein, M., dan I. Ajzen. 1974. Attitudes towards objects as predictors of single and multiple behavioral criteria. Psychological Review, 81 (1), 59–74.

Fishbein, M., dan I. Ajzen. 1975. Belief, attitude, intention, and behavior: An introduction to theory and research. Reading: Addison-Wesley.

Jones, T. M. 1991. Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. A cademy of Management Review, 16, 366-395.

Juanda. 2005. Evaluasi Pelaksanaan Program Pendampinya Agama Islam di Universitas Muhamadiyah Yogyakarta. Tesis, Universitas Muhamadiyah Yogyakarta

Khilmiyah, A. 2013. Perbandingan Keterampilan Intrapersonal dan Interpersonal Berbasis Pendidikan Karakter Siswa Sekolah Dasar Negeri Kasihan Bantul. Afkaruna: Jurnal Ilmu-Ilmu Keislaman, 9 (1), 50-64.

Low, M., H. Davey dan K. Hooper. 2008. Accounting Scandals, Ethical Dilemmas and Educational Challenges. Critical Perspectives on Accounting, 19, 222-254.

LP3M UMY. 1999. Judul tidak diketahui, Jurnal IDEA, 5.

Majelis Ulama Indonesia. 2004. Keputusan Majelis Ulama Indonesia Nomor 1 Tahun 2004 Tentang Bunga (Interest/Fa’idah).

Mazereeuw, C., J. Graafland dan M. Kaptein. 2014. Religiosity, CSR Attitudes, and CSR Behaviour: An Empirical Study of Executives’ Religiosity and CSR. Journal of Business Ethics, 123, 437–459.

Merchant, K. A. 1985. Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10 (2), 201-210.

Murphy, P. R., dan B. W. Mayhew. 2009. The Impact of Ethics Education on Reporting Behavior. Journal of Business Ethics,86 (3), 397– 416.

Pusat Pengkajian dan Pengembangan Ekonomi Islam. 2009. Ekonomi Islam. Jakarta: Rajawali Press.

Sinetar. 2000. Spiritual Intellegence. New York: Orbis Book.

Sofyani, H. dan R. Akbar. 2013. Hubungan Faktor Internal Institusi dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Pemerintah Daerah. Jurnal Akun-tansi dan Keuangan Indonesia, 10 (2), 184-205.

Sofyani, H. dan R. Akbar. 2015. Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional. Jurnal Akuntansi & Auditing Indonesia, 19 (2), 153-173.

Sofyani, H. dan Y. D. Pramita. 2013. Otoritas Atasan, Retaliasi dan Locus of Control Sebagai Faktor-faktor yang Memengaruhi Perilaku Manipulasi Laporan Realisasi Anggaran. Jurnal Reviu Akuntansi dan Keuangan, 3 (2), 427-436.

Stevens, D. E. 2002. The effects of reputation and ethics on budgetary slack. Journal of Management Accounting Research, 14 (1), 153-171.

Triyuwono, I. 2012. Akuntansi Syariah; Perspektif, Metodologi, dan Teori. Edisi Kedua. Jakarta: Rajawali Press.

Weber, J. 2006. Implementing an Organizational Ethics Program in an Academic Environment: the Challenges and Opportunities for the Duquesne University Schools of Business. Journal of Business Ethics, 65, 23-42.

Yaya, R., A. E. Martawireja, dan A. Abdurahim. 2009. Akuntansi Perbankan Syariah Teori dan Praktik Kontemporer. Jakarta: Salemba Empat.




DOI: https://doi.org/10.18196/jai.2016.0054.186-196

Refbacks

  • There are currently no refbacks.




Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats