RECONSTRUCTION OF ACCOUNTING PROFESSIONAL ETHICS BASED ON PANCASILA AND THE NATIONAL MISSION OF KH ACHMAD SHIDDIQ

Nur Ika Mauliyah; Qurrotul Uyun; Warga Barokah Sugiarta

Authors

Nur Ika Mauliyah UIN KH. Achmad Shiddiq Jember; Indonesia
Qurrotul Uyun UIN KH. Achmad Shiddiq Jember; Indonesia
Warga Barokah Sugiarta UIN KH. Achmad Shiddiq Jember; Indonesia

Keywords:

Professional Accountant Ethics, National Vision, KH Achmad Shiddiq

Abstract

This article aims to find out and analyze the thoughts of one of the nation's leaders, namely KH Achmad Siddiq, which is associated with the application of professional accounting ethics. To examine the figure of charismatic clerics such as KH Achmad Siddiq who echoed the idea of the relationship between religion and the state, especially regarding the existence of the Pancasila ideology. Kiai Siddiq's idea has implications related to the application of Pancasila in the life of the nation and state. This national vision of KH Achmad Siddiq must also be owned by accountants in carrying out professional ethics. The ethics of the accounting profession are based on Pancasila in the form of Pancasila values at the practical level aspects, namely Divinity, Humanity, Unity, Democracy, and Social Justice which in the future will become role models for the community in carrying out ethics in various professions.

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