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The Role Of Integrity & Hisbah In Acceleration Mechanism of Prevention and Corruption Eradication: An Islamic Accounting Perspective
Caturida Meiwanto Doktoralina, Agusman Nurhidayat, Fardinal, Irfan, Isnaini

Fakultas Ekonomi dan Bisnis Universitas Mercu Buana, Jakarta Indonesia
Email: caturida_meiwanto_drm[at]mercubuana.ac.id, agusmannurhidayat[at]mercubuana.ac.id, fardinal[at]mercubuana.ac.id

Program Pascasarjana, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
Email: irfanumsu[at]gmail.com

Program Pascasarjana, Universitas Medan Area, Medan, Indonesia
Email: isnaini[at]uma.ac.id


Abstract

Integrity and accountable monitoring activities (Hisbah) require quality acceleration of mechanisms. The institutions of the Government must be consistent in carrying out Corruption Prevention and Eradication (PPK) actions. The implementation of integrity and hisbah (IH-Model) requires real data sources in revenue of government in Indonesia. The purpose studies provide the role of the IH-Model in the acceleration of the PPK mechanism in Indonesia. There are two research objectives; First, how to accelerate the IH-Model tool based on the activities of potential primary sources of economic income in a region. Second, whether the role of the IH-Model has been carried out by the government through quality human resources and quality accounting reports. The methodology of these studies using a literature review related to IH-Model. The data used in this study are secondary data, documentation and empirical studies. The literature review shows that the IH-Model has been carried out, but they still need sustainable strategic steps for authorising a professional attitude, trust and integrity. The implications of studies will raise awareness about the importance of the role of IH-Model in all levels of professions in Indonesia. This study also provides an overview of the main factors in improving the integrity and acceleration of the PPK mechanism. The IH-Model concept study in accelerating the KDP mechanism is expected to minimise the causes of corruption in Indonesia.

Keywords: Accountability, Government, Hisbah, Integrity, Potency

Topic: Social science and Islamic studies

Link: https://ifory.id/abstract/PJHpYVmaD9Kj

Conference: International Conference on Islamic Development Studies (ICIDS 2019)

Plain Format | Corresponding Author (caturida meiwanto doktoralina)

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