scholarly journals Telaah Literatur Kode Etik Auditor: Perspektif Maqashid Syariah Versi Imam Abu Zahrah

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Ahmad Ghozi Abdullah ◽  
Sepky Mardian

This study aims to explore the code of ethics for public accountants that correspond to the Maqashid Shariah Imam Abu Zahrah version and to explain the implementation of the code of ethics of the auditor that has been interpreted in the concept of Maqashid Shariah Imam Abu Zahrah version in practice. The method used in this study is qualitative. Qualitative study is used more emphasis on the study of literature. Study literature by analyzing the code of ethics for public accountants issued by Institut Akuntan Publik Indonesia (IAPI) and The International Ethics Standards Board for Accountants (IESBA), as well as explaining the code of ethics for public accountants based on the perspective of maqashid shariah. The results of this study explain that integrity, objectivity, professional competence, and caring attitude of prudence, confidentiality, professional behavior, and independence have a value of maqashid shariah which includes the elements of self-purification, fairness, and mashlahah.

2020 ◽  
Vol 1 (2) ◽  
pp. 162-179
Author(s):  
Wisnu Prabowo

AbstractChristian leadership is an important thing that must be prepared properly. Christian values must be a value that differentiates them from other leadership values. A Christian leader is not just an ordinary leadership role. Christian leaders must also be able to prepare a leadership successor. In the leadership of Imam Eli, Samuel was the successor to the leadership chosen by God. Samuel was a stranger to Imam Eli, but God prepared Samuel to be the successor of Imam Eli's leadership. This study is a qualitative study using the literature study method. This study examines the attitudes and roles of Elkanah and Hannah as parents in Samuel's childhood life. The results obtained are: First, parents who are obedient and loyal to God have an important role in the early stages of forming a Christian leader. Second, parents must take care and must prepare each child properly in order to be able to serve God and to become a Christian leader. After caring for and preparing a child, parents must also give consent for their child to serve God. Christian leadership is not formed in an instant way, but is formed when prospective Christian leaders are young.AbstrakKepemimpinan kristen adalah hal penting yang harus dipersiapkan dengan baik. Nilai-nilai kekristenan harus menjadi nilai yang membedakan dengan nilai kepemimpinan yang lainnya. Seorang pemimpin kristen bukan hanya sekedar menjalankan peran kepemimpinan yang biasa saja. Pemimpin kristen juga harus mampu menyiapkan seorang penerus kepemimpinan. Di dalam kepemimpinan Imam Eli, Samuel adalah penerus kepemimpinan yang dipilih Tuhan. Samuel adalah orang asing bagi Imam Eli, tetapi Tuhan menyiapkan Samuel untukbisa menjadi penerus kepemimpinan Imam Eli. Kajian ini merupakan penelitian kualitatif yang menggunakan metode studi pustaka. Kajian ini meneliti sikap dan peran Elkana dan Hana sebagai orang tua di dalam kehidupan masa kanak-kanak Samuel. Hasil kajian yang diperoleh adalah: Pertama, orang tua yang taat dan setia kepada Tuhan mempunyai peran penting di dalam tahap awal pembentukan seorang pemimpin kristen. Kedua, orang tua harus merawat dan harus mempersiapkan setiap anaknya dengan baik dengan tujuan untuk bisa melayani Tuhan dan untuk menjadi seorang pemimpin kristen. Setelah merawat dan mempersiapkan seorang anak, orang tua juga harus memberi persetujuan kepada anaknya untuk bisa melayani Tuhan. Kepemimpinan kristen tidak dibentuk dengan cara instant, tetapi dibentuk sejak calon pemimpin kristen berusia kanak-kanak.


Author(s):  
Marsel Eliaser Liunokas

Timorese culture is patriarchal in that men are more dominant than women. As if women were not considered in traditional rituals so that an understanding was built that valued women lower than men. However, in contrast to the article to be studied, this would like to see the priority of women’s roles in traditional marriages in Belle village, South Central Timor. The role of women wiil be seen from giving awards to their parents called puah mnasi manu mnasi. This paper aims to look at the meaning of the rituals of puah mnasi maun mnasi and the role and strengths that women have in traditional marriage rituals in the village of Belle, South Central Timor. The method used for this research is a qualitative research method using interview techniques with a number of people in the Belle Villa community and literature study to strengthen this writing. Based on the data obtained this paper shows that the adat rituals of puah mnasi manu mnasi provide a value that can be learned, namely respect for women, togetherness between the two families, and brotherhood that is intertwined due to customary marital affrairs.


2021 ◽  
pp. 1476718X2096974
Author(s):  
Sara Cervantes ◽  
Anna Öqvist

Preschool teachers and caregivers have a close working relationship as part of a working team to benefit the children in Swedish preschools. In 2011, a new educational reform was introduced according to which preschools became a school form in their own right within the overall educational system in Sweden. The objective of the policy was to strengthen the profession of preschool teachers by affording them clearer responsibility over the quality of educational practices and curriculum work. It also entailed a division of labour between the preschool teachers and caregivers in the working team. The current study explored how Swedish preschool teachers and caregivers positioned themselves in response to these changes in responsibility. In this qualitative study, data were collected from 17 preschool teachers and caregivers via an open-ended questionnaire. Preschool teachers and caregivers viewed themselves as having equal responsibility in the working team. Specifically, preschool teachers upgraded the competence and position of caregivers while downgrading their own professional competence and position. Caregivers downgraded the profession and position of preschool teachers and upgraded their own competence and position to be equal to that of preschool teachers.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Anél Wiese ◽  
Emer Galvin ◽  
Janet O’Farrell ◽  
Jantze Cotter ◽  
Deirdre Bennett

Abstract Background Medical regulators worldwide have implemented programmes of maintenance of professional competence (MPC) to ensure that doctors, throughout their careers, are up to date and fit to practice. The introduction of MPC required doctors to adopt a range of new behaviours. Despite high enrolment rates on these programmes, it remains uncertain whether doctors engage in the process because they perceive benefits like improvements in their practice and professional development or if they solely meet the requirements to retain medical registration. In this study, we aimed to explore the relationship between doctors’ beliefs, intention and behaviour regarding MPC through the lens of the Theory of Planned Behaviour (TPB) to make explicit the factors that drive meaningful engagement with the process. Methods We conducted a qualitative study using semi-structured interviews. From a pool of 1258 potential participants, we purposively selected doctors from multiple specialities, age groups, and locations across Ireland. We used thematic analysis, and the TPB informed the analytic coding process. Results Forty-one doctors participated in the study. The data analysis revealed doctors’ intention and behaviour and the factors that shape their engagement with MPC. We found that attitudes and beliefs about the benefits and impact of MPC mediated the nature of doctors’ engagement with the process. Some participants perceived positive changes in practice and other gains from participating in MPC, which facilitated committed engagement with the process. Others believed MPC was unfair, unnecessary, and lacking any benefit, which negatively influenced their intention and behaviour, and that was demonstrated by formalistic engagement with the process. Although participants with positive and negative attitudes shared perceptions about barriers to participation, such perceptions did not over-ride strongly positive beliefs about the benefits of MPC. While the requirements of the regulator strongly motivated doctors to participate in MPC, beliefs about patient expectations appear to have had less impact on intention and behaviour. Conclusions The findings of this study broaden our understanding of the determinants of doctors’ intention and behaviour regarding MPC, which offers a basis for designing targeted interventions. While the barriers to engagement with MPC resonate with previous research findings, our findings challenge critical assumptions about enhancing doctors’ engagement with the process. Overall, our results suggest that focused policy initiatives aimed at strengthening the factors that underpin the intention and behaviour related to committed engagement with MPC are warranted.


2021 ◽  
Vol 1 (1) ◽  
pp. 45-63
Author(s):  
Hardi Budiyana

Abstrak Penelitian ini bertujuan untuk menggambarkan dan mengetahui Misi Pendidikan Kristen dalam Mewujudkan Murid Kristus, yang tentunya Murid Kristus yang memiliki karakter Kristiani dalam jemaat melalui proses pengajaran di gereja lokal. Penelitian ini merupakan penelitian bersifat kualitatif dengan cara studi pustaka yakni mengkaji tentang Misi Pendidikan Kristen yang berpusat pada Kristus akan mewujudkan Murid Kristus yang memiliki wewenang untuk membangun karakter jemaat sesuai dengan ajaran iman Kristiani. Hasil penelitian ini memberikan pemahaman bahwa Misi Pendidikan Kristen berperan baik dalam Mewujudkan Murid Kristus yang memiliki pembentukan karakter kristiani dalam jemaat. Oleh karena itu, disarankan agar Para hamba Tuhan dalam hal ini Gembala Jemaat memiliki loyalitas yang tinggi dalam melaksanakan tugas dan tanggung jawab sebagai rekan kerja Allah yang bukan hanya berkotbah semata, tetapi juga menyampaikan pengajaran dengan hasil terwujud adanya murid Kristus yang memiliki karakter Kristiani nyata dalam diri Jemaat, sehingga jemaat mau melibatkan diri dalam pelayanan maupun dalam penginjilan baik dalam gereja maupun di luar gereja. Kata Kunci: Misi Pendidikan Kristen, Murid Kristus, Gereja Lokal. AbstractThis study aims to describe and know the Mission of Christian Education in Realizing Christ's Disciples, which is certainly Christ's Disciples who have Christian character in the congregation through the teaching process in the local church. This research is a qualitative study by means of literature study that examines the mission of Christian Education centered on Christ will realize Christ's Disciples who have the authority to build the character of the church in accordance with the teachings of the Christian faith. The results of this study provide an understanding that the Christian Education Mission plays a good role in realizing Christ's disciples who have the formation of Christian character in the congregation. Therefore, it is recommended that the pastors of the Church of the Church Shepherd have a high loyalty in carrying out their duties and responsibilities as partners of God who not only preach, but also deliver teaching with the results of the realization of disciples of Christ who have a real Christian character in themselves Congregation, so that the congregation wants to be involved in ministry and in evangelizing both in the church and outside the church. Keywords: Christian Education Mission, Christ Disciples, Local Church


Koneksi ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 139
Author(s):  
Gracela Neoh ◽  
Roswita Oktavianti

Sexual harassment of women often occurs in Indonesia and is disturbing to society. Based on Komnas Perempuan's 2016 Annual Records, there were 16,217 documented cases of sexual harassment. Along with the times, sexual harassment has penetrated into the digital realm, namely one case of sexual harassment in cyberspace that occurred in 2020 by X baristas. The employee uses Closed Circuit Television to peek at the breasts of female customers and spreads through social media. Based on this case, Komnas Perempuan conducted organizational communication by stating that the actions of former X employees included sexual harassment by means of violence by verbally displaying women's bodies without consent. The formulation of the research problem is how Komnas Perempuan's organizational communication is in addressing the resolution of cases of sexual harassment by X baristas. Based on the theoretical study, this research has used organizational communication theory, public relations, and Komnas Perempuan. This research uses descriptive qualitative research methods through case studies by collecting data in the form of interviews, documentation, and literature study. The results of this study, Komnas Perempuan conducted internal communication by suggesting X to restore a safe space and external communication by responding to journalists through groups on instant messaging applications by maintaining a code of ethics to protect victims.Pelecehan seksual kepada kaum perempuan kerap terjadi di Indonesia dan meresahkan masyarakat. Berdasarkan Catatan Tahunan Komnas Perempuan tahun 2016 terdapat 16.217 kasus pelecehan seksual yang berhasil didokumentasikan. Seiring perkembangan zaman, pelecehan seksual merambah ke ranah digital. Salah satu kasus pelecehan seksual di dunia maya terjadi pada tahun 2020 dilakukan oleh barista kafe X. Pegawai tersebut menggunakan kamera pengawas untuk mengintip payudara pelanggan perempuan dan menyebarkan melalui media sosial. Berdasarkan kasus tersebut, Komnas Perempuan melakukan komunikasi organisasi dengan menyatakan tindakan mantan pegawai kafe X tersebut termasuk pelecehan seksual dengan bentuk kekerasan, dengan cara mempertontonkan secara verbal tubuh perempuan tanpa persetujuan. Rumusan masalah penelitian ini yaitu bagaimana komunikasi organisasi Komnas Perempuan dalam menyikapi penyelesaian kasus pelecehan seksual barista X. Penelitian ini menggunakan metode penelitian deskripsif kualitatif melalui studi kasus dengan mengumpulkan data berupa wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa Komnas Perempuan melakukan komunikasi internal dengan menyarankan perusahaan atau kafe X mengembalikan ruang aman pada pelanggan. Komunikasi eksternal dilakukan dengan memberikan tanggapan kepada wartawan melalui grup pada aplikasi pesan instan. Tanggapan tersebut diberikan dengan tetap menjaga kode etik untuk melindungi korban.


Author(s):  
Fateme Alipour ◽  
Zahra Shahvari

Background: Management-level challenges are among the factors that undermine the individuals' adherence to professional behavior in clinical settings. This study investigated glitches of the management system in clinical settings from the perspective of staff, faculty members, and medical students/residents in hospitals affiliated to Tehran University of Medical Sciences. Methods: This qualitative study was conducted in 2 parts by exploring the viewpoints of personnel and physicians. In this regard, 8 focus group discussions were performed with 85 faculty members, clinical residents, and interns. Furthermore, 15 focus group discussions were held with 165 staffs. Available sampling method was applied to collect the participants and the data were analyzed using the content analysis method. Results: A total of 22 focus-group discussions were conducted with 250 participants; Participants' age ranged from 24 to 65 years. Participants' education levels varied from diploma to postgraduate for the staff and from medical student to sub-specialist for the physicians. Finally, management-level barriers, which undermine the staffs' ability to adhere to professional behavior in clinical settings were explained with 315 codes, 12 subcategories, and 2 main categories of "macro management issues " and "hospital management issues". Conclusion: Managers are required to consider providing a proper context for enforcing the professional behavior law, selecting middle managers based on their empowerment in performing the professional behaviors, prioritizing the professional behavior in policy making, and promoting the professional behavior in an administrative system consistent with the health system. In selecting the hospital managers, authorities are recommended to consider the managers' professional behavior and power in implementing the professionalism leadership. Moreover, the possibility of conducting professional behavior should be considered in making the policies.


2020 ◽  
Vol 28 (1) ◽  
pp. 85
Author(s):  
Ahmad Saifuddin

Islamic psychotherapy has been an interesting discussion over the past few years. This is indicated by the number of studies on Islamic psychotherapy, both literature studies and experiments. As a method of psychotherapy, Islamic psychotherapy cannot be separated from ethics code. However, Islamic psychotherapy is based on two principles, namely the science of psychology and Islamic religion. It leads to debate about the form of ethical code of Islamic psychotherapy. This study aimed to provide suggestions for the formulation of a code of ethics in Islamic psychotherapy using literature study. The result is a clear formulation of ethical code of Islamic psychotherapy. The formulation is based on psychology ethics which is then interpreted according to the context of Islamic psychotherapy. It is intended that the perception and implementation of Islamic psychotherapy can be standardized and not leading to ethical violations


2020 ◽  
Vol 1 (2) ◽  
pp. 145-174
Author(s):  
Ana Sabhana Azmy ◽  
Amri Yusra

This article aims to look at the political views of the Jaringan Islam Liberal (Liberal Islam Network) in Indonesia. As a community that wants to carry out reforms with the spirit of modernization and rationality in religion, seeing it in political and democratic contestation in Indonesia is interesting. So this article questions two things; how does Jaringan Islam Liberal view the relevance of religion and politics? and how does Jaringan Islam Liberal view the implementation of democracy? The method used in this paper is a literature study that seeks to collect data from journal articles, books, and other related reading materials. This article shows that the Jaringan Islam Liberal (Liberal Islam Network) rejects forms of political Islam that try to formally fight for the superiority of Islamic value systems and symbols in the political sphere. They also reject the idea of an Islamic state and the formalization of shari'ah, and sees democracy as a value that must be implemented in a country. This is because it is in accordance with the basic rights that must be owned by individuals, which are known as human rights.


Author(s):  
Ann A. Abbott

The professional review process delineates procedures for hearing complaints of alleged professional misconduct by members of the National Association of Social Workers (NASW). It provides mechanisms for conducting hearings and alternate dispute resolution via mediation, monitoring professional behavior, and sanctioning and developing corrective actions for NASW members who are in violation of the NASW’s Code of Ethics. The process, originally developed in 1967, has been modified over time to reflect the best identified means for conducting fair hearings and carrying out the most appropriate interventions.


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