Contribution of Sharia Accounting Characters in Anti-Corruption Culture

Agus Arwani, Suparna Wijaya, Muhammad Fadila Laitupa, Muh. Sabir Mustafa, Mochamad Heru Riza Chakim, Elna M Pattinaja, Andiyan Andiyan


This research aims to examine the values inherent in sharia accounting to aid in the development of anti-corruption culture concepts. This article employs the literature review technique. The literature approach is a data-gathering technique often employed in social research to retrace historical data. This research demonstrates that Sharia accounting’s character values may be utilized to develop anti-corruption accounting culture. Using the Gone and means-ends scheme theories is appropriate for anti-corruption accounting, all the more so since Sharia accounting values are essential for anti-corruption accounting. The research concludes that the internal critical values, innovation, mindset, and moral enforcement inherent in sharia accounting are appropriate for anti-corruption accounting schemes.

    Sharia Accounting Character, Anti-Corruption Culture, Religious Education, Indonesia

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Agus Arwani (Primary Contact)
Suparna Wijaya
Muhammad Fadila Laitupa
Muh. Sabir Mustafa
Mochamad Heru Riza Chakim
Elna M Pattinaja
Andiyan Andiyan
Author Biographies

Agus Arwani, Department of Sharia Accounting, Faculty of Islamic Economics and Business IAIN, Indonesia

Agus Arwani is a Permanent Lecturer at IAIN Pekalongan.Educational Background: Widya Wiwaha, Yogyakarta, D3 Accounting Accounting Major with a Concentration in Capital Market Analysis, S1 STIE Widya Wiwaha Yogyakarta Accounting Major with a Concentration in Capital Market Analysis, S2 IAIN Sunan Kalijaga Yogyakarta Islamic Law Study Program with a Concentration in Muamalah (Sharia Economic Law). Between grades D3 and S2, he attended Al-Munawwir Islamic Boarding School and PP Ali Maksum Krapyak Yogyakarta. Experience in classroom Accounting Principles, Intermediate Financial Accounting, Management Accounting, Internal Audit, SPIP, Sharia Accounting, Islamic Banking Accounting, Economics, and Business Mathematics, Accounting and Business Research Methodology, Quantitative Research Methodology. Economics and Accounting, Sharia Accounting, Multidisciplinary Economics, Accounting, and Islamic Philanthropy are the subjects of study.

Suparna Wijaya, Tax Department, Politeknik Keuangan Negara STAN, Tangerang, Banten, Indonesia

Suparna Wijaya is Alumni of the State College of Accountancy, he is a scholar, researcher, and tax practitioner. Currently, he is a professor at the State Finance Polytechnic of STAN. Educational history D3 State Finance Polytechnic STAN, S1 School of Economics Dr. Moechtar Talib, Master's Degree from Trisakti University's IPWI Jakarta College of Economics and Accounting Profession. For studies about taxes, economics, accounting, and management. In Income Tax, Value-Added-Tax, Income Tax Withholding and Collection, Value-Added-Tax, and Other Indirect Taxes (PPN and PTLL), Contemporary Taxation teaches Income Tax, Value-Added-Tax, Income Tax Withholding, and Collection, Value.

Muhammad Fadila Laitupa, Accounting Department, Faculty of Economics And Business, Universitas Pattimura, Ambon, Maluku, Indonesia

Muhammad Fadila Laitupa is an alumnus of Pattimura University; he holds the positions of professor, researcher, and tax practitioner at Pattimura University. Currently, he serves as a professor at Pattimura University. He concentrates his studies on taxes. He teaches management control systems, investment and portfolio management, business feasibility studies, financial statement analysis, public sector accounting, and business and professional ethics in his classes.

Muh. Sabir Mustafa, Management Department, Faculty of Economics, Universitas Ichsan Gorontalo, Gorontalo, Indonesia

Muhammad Sabir Mustafa is a graduate of Ichsan Gorontalo University, he is a professor, researcher, and tax practitioner at the university. He is now a professor at Ichsan University, Gorontalo. For the study of Financial Management, Finance, Financial Analysis, Banking and Finance, and financial behavior.

Mochamad Heru Riza Chakim, Retail Management Department, Universitas Raharja, Tangerang, Banten, Indonesia

Mochamad Heru Riza Chakim Studied a Bachelor of Chemical Engineering at the Bandung Institute of Technology (1985) and continued his master’s in business administration technology (1999) at the same place. Doctoral education achieved at Padjadjaran University Bandung (2021) in the field of Business Administration. Experience working as Commercial Director of PT Sucofindo (period 2014 to 2019), which is engaged in services, inspections, testing, certification, consulting, and training. He currently teaches as a Lecturer at Padjadjaran University and Raharja University in the fields of strategic management, entrepreneurship, supply chain management, e-business, marketing, and human resources. The research conducted is related to strategic entrepreneurship, strategic management, supply chain management, and marketing.

Elna M Pattinaja, Accounting Department, Faculty of Economics And Business, Universitas Pattimura, Ambon, Maluku, Indonesia

Elna Marsye Pattinaja is a professor at Pattimura University, as well as a researcher and practitioner. His educational background includes S1 School of Economics Perbanas Surabaya and S2 Gadjah Mada University. Currently, he serves as a professor at Pattimura University. Focus your study on taxes. Introduction to accounting, accounting theory, tourism economy, portfolio management investment analysis, and public sector accounting.

Andiyan Andiyan, Department of Architecture, Universitas Faletehan, Bandung, West Java, Indonesia

His Educational history is a Master of Civil Engineering and Bachelor of Architectural Engineering degrees at Bandung. He is now a professor at a university in Bandung, as well as a practitioner and an architect. He concentrates heavily on architectural design, utilities, construction management, and interiors in his lectures. Numerous studies on architectural design, green architecture, building technology, construction management, and project management techniques.

Arwani, A., Wijaya, S., Laitupa, M. F., Mustafa, M. S., Chakim, M. H. R., Pattinaja, E. M., & Andiyan, A. (2023). Contribution of Sharia Accounting Characters in Anti-Corruption Culture. Journal of Intercultural Communication, 22(4), 77–85.

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