PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19

  • Erfan Muhammad Universitas Trunojoyo Madura
  • Atik Abidah Institut Agama Islam Negeri Ponorogo
Keywords: Covid-19 Pandemic, Religiosity, Management of Public Accountants

Abstract

The emergence of covid-19 as a non-natural disaster has an impact on the management of the Public Accounting Firm. There are problems in managing a Public Accounting Firm during the pandemic, including; limitations in carrying out audit procedures, the labor load remains high, and revenue declines because many companies are making losses. Religiosity can play a role in this problem, where with religiosity you can see things not only from the material side, but also look at life more broadly. This research was conducted using unstructured interviews with the head of a public accounting firm who are considered to have high religiosity. The results of the study indicate that religiosity has a role in the management of Public Accounting Firms during the pandemic, both in managing employees and in audit quality.

References

A’Ni’Ah, S. J. (2021). Pengaruh Pandemi Covid-19 Terhadap Kinerja Auditor, Prosedur Audit Dan Pertimbangan Praktis Penunjang Kualitas Audit Pada KAP Di Wilayah DKI Jakarta. Sekolah Tinggi Ilmu Ekonomi Indonesia.
Aida, F. N. (2017). Pengaruh Religiusitas Terhadap Locus Of Control-Internal Pada Siswa Sma Nu Al-Munawir.
Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2021). Auditing in times of social distancing: the effect of Covid-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), 169-178. https://doi.org/10.1108/IJAIM-08-2020-0128
Angelina, M., & Helmayunita, N. (2017). Pengaruh Pengendalian Internal, Tekanan Finansial, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen Pada Konteks Pemerintahan Daerah. Economac Journal Open Access: Economac.Ppj.Unp.Ac.Id, 1(1), 52–67
Aryandhana, D., Bintarti, S. and Hidayatullah, R. 2021. PENGARUH PERSEPSI DAN PREFERENSI MASYARAKAT TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN SYARIAH DI KABUPATEN BEKASI. Jurnal Ekonomi Syariah Pelita Bangsa. 6, 02 (Oct. 2021), 191 - 206. DOI:https://doi.org/10.37366/jespb.v6i02.247.
Bakri, M. U., & Hasnawati, H. (2015). Pengaruh Gender, Religiusitas Dan Prestasi Belajar Terhadap Perilaku Etis Akuntan Masa Depan (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta Di Wilayah DKI Jakarta).
Fitriani, A. (2016). Peran Religiusitas Dalam Meningkatkan Psychological Well Being. Al-AdYaN: Vol. XI (Issue 1).
Gufron, M. N. & Risnawita, R. (2010). Teori - Teori Psikologis (A. Media (ed.)).
Harahap, N. H. (2017). Dampak rutinitas membaca Alquran (Studi Analisis terhadap Santri Pondok Pesantren Al-Kautsar Al-Akbar Medan). UIN Sumatera Utara.
Hawari, D. (1999). Alquran dan Ilmu Jiwa (M. Press (ed.)).
Kuczewski, M. G. (2004). Re-reading on death & dying: What Elisabeth Kubler-Ross can teach clinical bioethics. In American Journal of Bioethics (Vol. 4, Issue 4). https://doi.org/10.1080/15265160490908031
Lee, C.J., C. Liu, dan T. W. (1999). The 150 Hour Rule. Journal of Accounting and Economics., 27 (2), 203—228.
Maisaroh, E. N., Falah, F., Psikologi, F., Islam, U., & Semarang, A. (2011). Religiusitas Dan Kecemasan Menghadapi Ujian Nasional (UN) Pada Siswa Madrasah Aliyah. http://suaramerdeka.com/v1/index.php/read/cetak/2009/06/2569530
Mawangir, M. (2015). Zakiah Daradjat Dan Pemikirannya Tentang Peran Pendidikan Islam Dalam Kesehatan Mental. Jurnal Imu Agama, Vol. 16 No, 53–56.
Muhaimin. (2021). Pengaruh Love Of Money dan Religiusitas terhadap Fraud Accounting Anggaran Dana Desa pada Kecamatan Sinjai Tengah. YUME : Journal of Management: Volume 4 Issue 2 (2021) Pages 121 - 133
Purnomo, W. (2021). Tantangan Menjaga Kualitas Audit di Masa Pandemi Covid-19. KPAP. https://kpap.go.id/2021/03/berita-kpap/tantangan-menjaga-kualitas-audit-di-masa-pandemi-covid-19/
Safaria, T. (2011). Peran Religious Coping Sebagai Moderator Dari Job Insecurity Terhadap Stres Kerja Pada Staf Akademik.
Suhardiyanto. (2001). Pendidikan Religiusitas (Kanisius).
Suwandi, Eko Darmawan (2021). Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur). Jurnal Akuntansi Keuangan dan Bisnis Vol. 14, No. 1, Mei 2021, 27-36
Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Alfabeta.
Hasyim, W., & Rokhmatin, I. (2021). PENGARUH KOMPETENSI DAN STRESS KERJA TERHADAP KINERJA KARYAWAN PT BUSANA UTAMA TEXTILE (DEPARTEMEN SEWING). Jurnal Ekonomi Syariah Pelita Bangsa, 6(01), 86 - 98. https://doi.org/10.37366/jespb.v6i01.181
Wen, Y.-H. (2010). Religiosity and Death Anxiety. In The Journal of Human Resource and Adult Learning (Vol. 6, Issue 2).
Yudra, O,. Farhan, F., & dan Hidayat, A. (2018). Hubungan Antara Religiusitas Dengan Stres Kerja Pada Anggota Brimob Polda Riau (Vol. 12, Issue 1).
Published
2022-06-02
How to Cite
Erfan Muhammad, & Atik Abidah. (2022). PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19. Jurnal Ekonomi Syariah Pelita Bangsa, 7(01), 37 - 43. https://doi.org/10.37366/jespb.v7i01.309
Abstract viewed = 27 times
PDF downloaded = 24 times