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THE DEVELOPMENT OF LEARNING MODEL FOR ACCOUNTING EDUCATION BASED ON ISLAMIC ETHICS IN HIGHER INSTITUTIONS
| Detail | |
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| Author | MUSLICHAH (Tim: Ketua) |
| ID | 202.710.120 |
| Published Date | 01-01-1900 |
Abstract
The Development of Learning Model for Accounting Education Based on Islamic Ethics in Higher Institution 1) Muslichah 2) Evi Maria Abstract The objective of this study is to explore the perception of accounting lecturer, accounting experts and Islamic scholars on the accounting education based on Islamic Ethic (AEBIE). This study is a mixture between quantitative and qualitative research. Data was collected using a questionnaire survey completed by 241 accounting lecturers working in 18 higher institutions. The findings indicate that (12) AEBIE important and should be included in the curriculum, (2) AEBIE taught by combining single course and integrated across curriculum, (3) topics to be included ethics education are role profession in society, understanding of the moral obligation of professional, ethical leadership, ethical decision making, professional guidelines, the classical theories of ethics and Islamic ethics, (4) accounting lecturers are the most appropriate persons to teach AEBIE, (5) lecture and case study are the best learning methods. In addition, habituation and modeling are an important medium for the successful ethics education. Keywords: muslim, learning model, accounting education, islamic ethics.