SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS

Abstract

This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accounting education process. The object of this research is a Vocational High School as known as SMK MHI Jember, a vocational school that is established and operates in Islamic boarding schools in Indonesia. This type of research is a qualitative research with Husserl Phenomenology method. The resource persons in this study amounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, the chairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This study shows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but as part of ethical development in the accounting education process at SMK MHI. Theoretically, the results of this study can contribute to the accounting learning process which in the process emphasizes the usefulness of the accounting discipline through the formation of the ethical character of students, as David Hume's theory of Utilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority of society. In addition, accounting educators and educational institutions that have study programs or accounting expertise competencies can take the results of this study into consideration for manifesting the philosophy of sami'na wa ato'na in the development of the accounting education curriculum in the era of the independent curriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.

Keywords

• ethics
• accounting education
• islamic boarding school
• smk