https://ijabs.ub.ac.id/index.php/ijabs/issue/feed 2024-12-05T01:36:37+00:00 Editor In Chief Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, PH.D [email protected] Open Journal Systems <p>The Accounting Department publishes the International Journal of Accounting and Business Society (IJABS), Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research results from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science. IJABS is a journal issued in April, August, and December. Today, IJABS is indexed in DOI (Crossref), Academic Microsoft Search, Copernicus, J-Gate, (DRJI ) Directory of Research Journals Indexing, Google Scholar, EBSCOhost (under evaluation), DOAJ (under evaluation), Scopus (under evaluation), Neliti and SJIFactor.</p> <p>The editor receives manuscripts not offered for publication elsewhere and analyses on business published within the nation and abroad.</p> <p>E-ISSN <a title="E-ISSN" href="https://portal.issn.org/resource/ISSN/2355-2905">2355-2905</a> P-ISSN <a title="P-ISSN" href="https://portal.issn.org/resource/ISSN/1328-1992">1328-1992</a></p> https://ijabs.ub.ac.id/index.php/ijabs/article/view/730 2024-11-06T06:44:39+00:00 Andi Irfan [email protected] Iwan Triyuwono [email protected] Ali Djamhuri [email protected] Aji Dedi Mulawarman [email protected]

<p><strong>Purpose </strong>— <em>This article aims to present a new Islamic religionist paradigm that explores the foundations of the auditing philosophy.</em></p> <p><strong>Design/methodology/approach</strong><em>—The study's research method utilizes revelation, reason and senses, intuition, and a method of interpretation. This article uses the tadabbur interpretation method.</em></p> <p><strong>Findings </strong>— <em>Islam guarantees human activities following His commands. Science developed from the Creator, who knows everything in the universe. Abdul Muhaimin’s human nature is defined as: “Servant of Allah who is supervised, able to say and testify about Haq (truth), trustworthy and responsible to Allah SWT for all actions in this world. This describes the figure of an auditor and becomes the basis of audit philosophy."</em></p> <p><strong>Practical implications </strong>— <em>An auditor who is Muhaimin in practice must understand the meaning of sustenance as determined by Allah SWT and be able to prove that the auditor is a representative, servant, caretaker, and supervisor whom Allah SWT also supervises.</em></p> <p><strong>Originality/value </strong>— <em>The human nature of this research is Abdul Muhaimin, where the audit philosophy leads the auditor as khoirunnas-anfauhum-linnas so that the auditor becomes an agent of goodness in upholding the truth.</em></p>

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