MEMAKNAI KEPEMIMPINAN ETIS DI KANTOR AKUNTAN PUBLIK: PERSPEKTIF RUKUN ISLAM
| Main Author: | Unti Ludigdo |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1017 |
Daftar Isi:
- Discussion about relationship between religiousness/spirituality with performance and leadership in the workplace has been widely done. A lot of writer and researcher in business have studied it in various method and religion. However, unfortunately, in accounting discipline it is rarely done. Really, this issue is important to be studied especially to find basically concept of ethical leadership in accounting firms, and then to expand literature in accounting ethics. The Ethical leadership in the accounting firms has an important role to promote an ethical climate in a business and profession. The leaders in the accounting firms are person who have a power to force their professional staffs to refer an ethical conduct. Beside that, they also can promote the ethical governance for their clients. Related to it, this paper informs how ethical leadership in the accounting firms is build based on substansive values of Islamic Pillars (Rukun Islam), e.g. syahadat, shalat, zakat, fasting (shaum) and hajj. There are twelve substansive values that can be used to realize an ethical leadership in the accounting firms.