SINCERITY: A VALUE REALITY IN BUILDING RELIGIOSITY FOR ACCOUNTING STUDENTS

Rahmawati Hanny Yustrianthe

doi:10.18551/erudio.6-1.7

Abstract

This research aims to describe the value reality in building religiosity for accounting students. This research uses spiritual paradigm with qualitative approach and ulul albab perspective in constructing ontological, epistemological, and research method. The data was obtained through observation, interviews, and library research in one of the reputable Islamic-based universities in Indonesia which has an accounting program. Using the methods of prayer, dhikr , tafakkur , and tawakkal , this research has succeeded in describing the value as a reflection of faith. Therefore, it is expected that accounting education is able to produce students with religious, amanah , and noble character.

Highlights

Accounting has a major influence in shaping the social reality that exists in the society (Hines, 1988; Lukka, 2010; Morgan, 1988; Tinker, 2004: 341)
In the perspective of ulul albab, sincerity is interpreted as a person's character based on the intention of solely worshipping Allah Almighty for various responsibilities entrusted to him so that he can benefit himself, others, and his environment
The actualization of sincerity in the perspective of ulul albab must be interpreted as a value that underlies the creation of wholeness and balance in the afterlife in the context of accounting education

Summary

Introduction

Accounting has a major influence in shaping the social reality that exists in the society (Hines, 1988; Lukka, 2010; Morgan, 1988; Tinker, 2004: 341). It is not surprising that the reality of modern accounting reflects the values and norms of Western society, namely America, yet Western culture is not necessarily suitable for cultures in other countries (Baydoun & Willet, 1999) In their secular view, Western societies believe that social welfare can be achieved when materialistic goals are realized (Chapra, 1999). Western societies believe that social welfare can be achieved when materialistic goals are realized (Chapra, 1999) These values have an impact on the application of modern accounting mismatch in developing countries (Baydoun & Willet, 1995) including Indonesia. Such accounting is expected to be able to make accounting practices in Indonesia encourage more religious and ethical human behavior in its social life and environment

Objectives

Methods

Conclusion