reconstruction of public accountant ethics through hamka s religious rational ethics perspective

this article aims to explore about the efforts to rebuild the ethical awareness of public accountants in understanding an islamic ethics akhlakul karimah. the reconstruction of ethical awareness of public accountants is based on the rational ethical ethical perspective approach of hamka. hamka s view examines ethics based on two points of view, ethics towards human beings and ethics towards god. the results of this study are useful for theoretical development of the sociological aspects of the construction of the ethical meaning of public accountants which are based on religious morals so that in practice they will prioritize these religious values and minimize the existence of practices that are not in accordance with the ethics of public accountants.