Ahmad, N. L., Ahmed, H., & Mustaffa, W. S. bt W. (2017). The Significance of Islamic Ethics to Quality Accounting. International Journal of Academic Research in Business and Social Sciences, 7(10), 693 - 703. https://doi.org/10.6007/IJARBSS/v7-i10/3425 Ahmad, N. L. bt, Yusof, R. bt, Mustaffa, W. S. bt W., Wahid, H. bt A., & Halim, H. bt A. (2019). Developing Ethical Accounting Students through Incorporating Islamic Ethics into Accounting Curriculum: The Educator’s Perspectives. International Journal of Academic Research in Business and Social Sciences, 9(1), 248 - 270. https://doi.org/10.6007/ijarbss/v9-i1/5395 Allmon, D. E., Page, D., & Roberts, R. (2000). Determinants of Perceptions of Cheating: Ethical Orientation, Personality and Demographics. Journal of Business Ethics, 23(4), 411-422. https://doi.org/http://dx.doi.org/10.1023/A:1006087104087 Ariani, M., & Zulhawati. (2019). The Importance of Learning Taxes Nowadays for Accounting Students. Proceeding of International Conference on Environmental Awareness for Sustainable Development in Conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD & ICCOSED 2019. https://doi.org/http://dx.doi.org/10.4108/eai.1-4-2019.2287245

Arsana, I. P. J. (2018). Etika Profesi Insinyur: Membangun Sikap Profesionalisme Sarjana Teknik. Deepublish. Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, Ethical Ideology, and Intentions to Report a Peer’s Wrongdoing. Journal of Business Ethics, 15(11), 1161–1174. https://www.jstor.org/stable/25072841 Billah, M. M. (2021). Accounting and Auditing Standards for Islamic Financial Institutions (1st ed.). Routledge. https://doi.org/https://doi.org/10.4324/9781003201878 Christian, N., Fedelia, J., Te, J., & Vellin, M. (2023). Analisis Kasus Pt Hanson International Tbk Dengan Teknik Cash Flow Financial Shenanigan. Multilingual: Journal of Universal Studies, 3(3), 368-379. https://doi.org/https://doi.org/10.26499/multilingual.v3i3.429 Dinh, H. P., Van Nguyen, P., Trinh, T. V. A., & Nguyen, M. H. (2022). Roles Of Religiosity In Enhancing Life Satisfaction, Ethical Judgements And Consumer Loyalty. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2021.2010482 DSN MUI. (2012). Metode Perataan Penghasilan (Income Smoothing) Dana Pihak Ketiga. DSN MUI; Dewan Syariah Nasional. https://drive.google.com/file/d/0BxTllNihFyzSEtBc0ljX1ExWjQ/view?resourcekey=0-cFl7t1vq8vvcLuhvgqReig Dwiwiyati, A., Wahyudin, & Wulandari, S. Z. (2011). Aspek Religiusitas Dalam Keputusan Pembelian Produk Halal. JEBA, 13(1), 1–8. http://jp.feb.unsoed.ac.id/index.php/jeba/article/viewFile/345/349 Gassama, S., Sawarjuwono, T., & Hamidah. (2021). Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(2), 1607-16–17. https://scholar.google.co.id/citations?view_op=view_citation&hl=id&user=AdhBw48AAAAJ&citati on_for_view=AdhBw48AAAAJ:d1gkVwhDpl0C Ghozali, I. (2006). Aplikasi Analisis Multivariate Dengan Program SPSS (4th ed.). UNDIP. Goel, P., Misra, R., & Dhanalakshmi, A. (2020). Examining influence of religiosity on ethical attitude towards business: Evidence from india and china. Asian Academy of Management Journal, 25(2), 51– 83. https://doi.org/10.21315/aamj2020.25.2.3 Griffin, R. ., & Ebert, R. . (1998). Business (Fourt Edit). Prentice-Hall Inc.Englewood. Hafiz, M., & Rusdi. (2023). Examining the Impact Islamic Religious Education and Ethics Learning on Student ’ Ethical Behavior and Attitudes. 3(2), 175-193. Hanny, Y. R., & Rizal, N. (2020). Hidden Curriculum: The Concept of Integrating Islamic Value in Higher Education Accounting at Muhammadiah on Ulab Albab Perspective. Journal of Advence Research in Dynamical & Control Systems, 12(1). Helmy, H. (2018). The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students. Huhtala, M., Fadjukoff, P., & Kroger, J. (2021). Managers as Moral Leaders : Moral Identity Processes in the Context of Work. Journal of Business Ethics, 172(4), 639–652. https://doi.org/10.1007/s10551- 020-04500-w IAI. (2021). Sosialisasi Kode Etik Akuntan Indonesia 2021. IAI Global Indonesia. https://web.iaiglobal.or.id/assets/files/file_publikasi/Materi Sosialisasi Kode Etik 2021.pdf Istighfarotur, R. (2009). Pendidikan Etika. Aditya Media. Jalil, N. A. A., Haron, H., & Muda, M. bin. (2019). The Impact of Islamic Based Accounting Education on Professional Conduct among Accountants: A Conceptual Review. Knowledge, 9, 7–10. Johari, N., Mustaffha, N., & Deni, I. M. (2016). Integration Of Islamic Values In Accounting Education: Accounting Academician Perspectives. https://www.researchgate.net/publication/301886611_INTEGRATION_OF_ISLAMIC_VALUES_IN_A CCOUNTING_EDUCATION_ACCOUNTING_ACADEMICIAN_PERSPECTIVES Kamayanti, A. (2019). Islamic (accounting) ethics education: Learning from shalat. IMANENSI: Jurnal Ekonomi, Manajemen Dan Akuntansi Islam, 3(1), 1–9. https://doi.org/10.34202/imanensi.3.1.2018.1-9 Liyanapathirana, N., & Akroyd, C. (2022). Religiosity and accountants’ ethical decision-making in a religious country with a high level of corruption. Pacific Accounting Review, 35(2), 181–198. https://doi.org/https://doi.org/10.1108/PAR-08-2021-0132 Mahdavikhou, M., & Khotanlou, M. (2012). New Approach to Teaching of Ethics in Accounting “Introducing Islamic Ethics into Accounting Education.” Procedia - Social and Behavioral Sciences, 46, 1318–1322. https://doi.org/10.1016/j.sbspro.2012.05.294 Maryani, T., & Ludigdo, U. (2001). Survei Atas Faktor-Faktor yang Mempengaruhi Sikap dan Perilaku Etis Akuntan. TEMA, 1(2), 49–62. Monica, N., Putri, A., Afrilyani, R., & Haryant, R. (2023). Analisis Kecurangan Laporan Keuangan PT Asuransi Jiwasraya dengan Analisis Fraud Pentagon. Sanskara Akuntansi Dan Keuangan, 1(2), 92–99. https://sj.eastasouth-institute.com/index.php/sak/article/view/70/34 Mubako, G., Bagchi, K., Udo, G., & Marinovic, M. (2020). Personal Values and Ethical Behavior in Accounting Students. Journal of Business Ethics, 174, 161–176. https://doi.org/https://doi.org/10.1007/s10551-020-04606-1 Mubako, G., Udo, G. J., Bagchi, K. K., & Marinovic, M. (2021). Personal Values and Ethical Behavior in Accounting Students. Journal of Business Ethics, 6(174). https://doi.org/https://link.springer.com/article/10.1007/s10551-020-04606-1 Nasution, F. N., Ekonomi, F., Utara, U. S., & Rafiki, A. (2020). Islamic work ethics , organizational commitment and job satisfaction of Islamic banks in Indonesia. RAUSP Management Journal, 55(2), 195–205. https://doi.org/10.1108/RAUSP-01-2019-0011 Nugroho, B. S., Anggreni, M. A., Afnanda, M., Arta, D. N. C., & Tannady, H. (2023). The Role of Academic Fraud as an Intervening Variable in Relationship of Determinant Factors Student Ethical Attitude. Journal on Education, 5(3). https://doi.org/https://doi.org/10.31004/joe.v5i3.1832 Permatasari, M. P., Triyuwono, I., & Mulawarman, A. D. (2021). Islamic Values In Accounting Information Governance Of Third-Sector Organisation. Jurnal Akuntansi Multiparadigma, 12(1), 1–26. https://doi.org/https://doi. org/10.21776/ub.ja- mal.2021.12.1.01 Pratiwi, L., & Junaidi, J. (2023). The Effect of Love of Money and Religiosity on Ethical Perceptions of Accounting Students. Jurnal Ilmiah Akuntansi Dan Keuangan, 12(1). Ratnaningsih, R., Al-Hadi, & Diana, A. L. (2020). The Effect of Accountant Professional Ethic ’ s Education and Religiosity on Student ’ s Perception of Accountant ’ s Ethical Behavior ( Study on Indonesia College of Economics Bachelor of Accounting Students ). Annual International Conference on Accounting Research (AICAR 2019) The, 127(Aicar 2019), 1–4. https://www.atlantispress.com/proceedings/aicar-19/125936053 Sampewai, H., Amir, A. M., & Abdullah, M. I. (2022). Determinants of Ethical Behavior of Accounting Students. Journal Economics Business, 3(1), 40–46. https://doi.org/https://10.33830/tjeb.v3i1 Determinants Sembiring, S., & Muhajir, A. (2024). The Role of Accounting And Auditing Organization For Islamic Financial Institutions (AAOIFI) in Sharia Statement Of Fiancial Accounting Standards (PSAK). International Journal Of Humanities Education And Social Sciences (IJHESS), 3(4), 1857–1864. https://doi.org/http://dx.doi.org/10.55227/ijhess.v3i4.924 Shariff, A. F. (2015). Does religion increase moral behavior? Current Opinion in Psychology, 6, 108–113. Sibrani, B. E., & Anggraeni, C. (2023). The Effect Of Religiosity And Love Of Money On Accountant Ethics Crisis. Accounting Journal, 13(1). https://doi.org/https://doi.org/10.33369/jakuntansi.13.1.12-20 Siu, N. Y. ., Dickinson, J. ., & Lee, B. Y. . (2000). Ethical Evaluations of Business Activities and Personal Religiousness. Teaching Business Ethics, 4(3), 239–256. https://doi.org/https://doi.org/10.1023/A:1009886711972 Smith, P. L., & Oakley, E. F. (1997). Gender-Related Differences in Ethical and Social Values of Business Students: Implications for Management. Journal of Business Ethics, 16(1), 37–45. https://doi.org/https://doi. org/10.1023/A:1017995530951 Subiyantoro, E., & Triyuwono, I. (2003). Laba Humanis: Tafsir Sosial atas Konsep Laba Dengan Pendekatan Hermeneutika. Bayumedia Publishing. Sugijaya, R. P., Widyaningsih, A., & Arief, M. (2023). Factors that Affect Ethical Behaviour on Accounting Students : Literature Review. Jurnal Pendidikan Akuntansi Dan Keuangan, 11(2), 183–196. https://doi.org/https://doi.org/10.17509/jpak.v11i2.59459 Sujerweni, W. (2014). Metodologi Penelitian. Pustaka Baru Press. Suryaningrum, D. H., Hastuti, S., & Suhartini, D. (2013). Accounting Student and Lecturer Ethical Behavior: Evidence from Indonesia. Business Education & Accreditation, 5(1). https://www.theibfr2.com/RePEc/ibf/beaccr/bea-v5n1-2013/BEA-V5N1-2013-3.pdf Tempo. (2023, June 18). Bahaya Manipulasi Laporan Keuangan BUMN. Majalah Tempo. https://majalah.tempo.co/read/opini/169076/laporan-keuangan-bumn Terpstra, D., Rozell, E. J., & Robinson, R. . (1993). The influence of personality and demographic variables on ethical decisions related to insider trading. The Journal of Psychology, 127(4), 375–389. https://doi.org/https://doi.org/10.1080/00223980.1993.9915573 Triyuwino, I. (2012). Akuntansi Syariah. PT Rajagrafindo Persada. Triyuwono, I., & Roekhuddin. (2000). Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada Lazis (Studi Kasus di Lazis X Jakarta). The Indonesian Journal of Accounting Research (IJAR), 3(2). https://doi.org/http://doi.org/10.33312/ijar.43 Uyar, A., Kuzey, C., Güngörmüs, A. H., & Alas, R. (2015). Influence Of Theory, Seniority, and Religiosity On The Ethical Awareness Of Accountants. Social Responsibility Journal, 11(3), 1-23. https://doi.org/http://dx.doi.org/10.1108/SRJ-06-2014-0073 Wahyuni, S. I., Fernando, Y., & Hasnita, E. (2018). Role of Islamic Ethics Towards Ethical Accounting Practice. Journal Of Governance And Integrity, 2(1), 23–27. https://doi.org/https://doi.org/10.15282/jgi.2.1.2018.5535 Wolkomir, M., Futreal, M., Woodrum, E., & Hoban, T. (1997). Substantive Religious Belief and Environmentalism. Review of Religious Research, 38(4), 325–343. Yunanda, R. A., & Bt. Abd. Majid, N. (2011). The Contribution of Islamic Ethics Towards Ethical Accounting Practices. Issues In Social And Environmental Accounting, 5(2), 124. https://doi.org/10.22164/isea.v5i2.56