Peran Pendidikan Islam dalam Etika Profesi Akuntan Menghadapi Tantangan di Era Digital

Abstract

The digital era has transformed the accounting profession through the adoption of artificial intelligence (AI), big data, and automation, while simultaneously creating new ethical challenges such as algorithmic bias, data manipulation, and cybersecurity risks. These conditions highlight the importance of strong moral and spiritual foundations to maintain professional integrity. This study aims to analyze the role of Islamic education in developing accountants’ professional ethics by internalizing Islamic values as a moral foundation for contemporary accounting practices in the digital era. This study employs a qualitative approach with a case study design conducted in an Accounting Study Program at an Islamic higher education institution. Data were collected through in-depth interviews with 15 participants, consisting of accounting lecturers, final-year students, and accounting practitioners, as well as through analysis of curriculum and syllabus documents. Data were analyzed thematically using NVivo 12. The findings indicate that Islamic education plays a strategic role through the internalization of the values of amanah (trustworthiness), sidq (honesty), ‘adl (justice), and ihsan (spiritual professionalism). These values are implemented through contextualization of the Qur’an and Hadith, ethical reflection, and case-based learning. The internalization of Islamic values strengthens students’ integrity, ethical responsibility, and moral sensitivity in addressing digital ethical dilemmas. This study proposes a conceptual model for integrating Islamic values into accounting education that is responsive to technological developments.

Abstraksi

Era digital telah mengubah profesi akuntan melalui penerapan kecerdasan buatan (AI), big data, dan otomatisasi yang sekaligus memunculkan tantangan etis seperti bias algoritma, manipulasi data, dan keamanan siber. Kondisi tersebut menunjukkan pentingnya fondasi moral dan spiritual untuk menjaga integritas profesi akuntansi. Penelitian ini bertujuan menganalisis peran pendidikan Islam dalam membangun etika profesi akuntan melalui internalisasi nilai-nilai Islam sebagai landasan moral dalam praktik akuntansi di era digital. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus pada Program Studi Akuntansi di perguruan tinggi Islam. Data diperoleh melalui wawancara mendalam terhadap 15 partisipan yang terdiri atas dosen, mahasiswa tingkat akhir, dan praktisi akuntan, serta analisis dokumen kurikulum dan silabus. Data dianalisis secara tematik menggunakan NVivo 12. Hasil penelitian menunjukkan bahwa pendidikan Islam berperan strategis melalui internalisasi nilai amanah, sidq, ‘adl, dan ihsan. Nilai tersebut diterapkan melalui kontekstualisasi Al-Qur’an dan Hadis, refleksi etis, serta pembelajaran berbasis kasus. Internalisasi nilai Islam memperkuat integritas, tanggung jawab, dan kepekaan moral mahasiswa dalam menghadapi dilema etika digital. Penelitian ini menawarkan model konseptual integrasi nilai Islam dalam pendidikan akuntansi yang responsif terhadap perkembangan teknologi.