As I explain before on my essay related to accountability in Islamic Accounting, our talking around what really happened in current accounting world not finished yet. Too much hot topic around us and when you everyday open economic and bussines page in newspaper, whether it’s mass media or local media. But you find that always talk to us about one world. One world closest to our study now.
The Broke of Sarijaya Security, Century Bank’s case, Gayus’s and others not far from this topic. But snap at that all, we find accountant most likely near, according to my lecture, to the hell cause their activity without any good ethic and moral filter anyone can being a victim. Any company can be wreckage depend again man behind the gun, and the system behind the man. One of my friend ever said to me, Islamic Accounting are not needed significantly due most of the broke of companies and manipulation financial report just depend on morality someone whom doing that important assignment. But it’s not finished yet with that simplicity pattern thought. When Gayus answering if he is only ordinary staff can do that crazy manipulation tax crime how about his boss and all his mentor ?? whether all of them don’t have a good morality or the broke of it’s system ??. When Goldman Sach accused by SEC has sell undervalued asset to investors, how could SEC don’t know Goldman Sach Reputation on American Bussines environment ??. let people and age answering these important questions.
Yesterday, when I was explain to all reader here, why we should give more concern to what we have on the past now we seek again for healing economic and bussines world today ?? to stressing the main poin the different Islamic Accounting both empirically or based it’s argue to refer qur’an and sunnah. I have other main poin can’t detached from accountability principally.
In auditing studies, we find what we called as internal control. How one unit bussines can manage and make monitoring and testing the security of inflow and outflow their enhancement of asset in one of internal it’s company. How that unit bussines create a protector their asset from any asset misappropriation or material misstatement. That’s why there is not only external auditor to examine it’s accounting information system was running or not. Companies need internal auditor as the 1st parties whom concern to make sure the security and running bussines as usually. Internal auditor are not “companies bodyguard” but on their hand, tomorrow day of companies handled.
Internal control of companies facing an dangerous occurrence which usually befalling of to most big or small companies. Let’s say give example, how could Enron, Adelphia, Tycon, WorldCom, falling down the ground one by one in early millennium age ??. that’s from biggest companies in the world, their employee and and their customer spreading all over the world. Now looking nothing !!. in local level we find by appeared or hidden. By show to widely public or only certain people understand what really happened. PT Katarina accused by public their action missapppriation IPO funds and cut off their employee separately by PT Katarina. And so on with taxation crook involving one of taxation accountant which his name Gayus Tambunan. All of us know about this case. Although we understand too every case involving government official always end on ice box. History only record what was happened without cleary explain where any repentance so that no repeating again in next nation period.
Fraud: Too Much Path Go To The Rome
According Theodorus M Tuanakotta (2007 ) in litelary we could make classification types of fraud. By know their characteristic till down to who has appear as their victim. Whether public accountant or financial ministry from government side. Corruption, Asset Missapropriation, Fraudulent Statement are most likely the three towers of evils. Their roots deep and strongly holding our bureaucracy.Corruption have it’s bough self example bribery,purchase scheme, bid riggings. In asset missapropriation it’s bough example illegal gratuities and economic extortion. So fraud find too much way go to rome if only leaving a limp internal control and unhealthy inflow and outflow asset of company or any entity.
As we explain before, too much being victim here. From top level management till President in one government. Perhaps, fraud only finding in physicly but there always a potential trap to invite fraud can occure. Playing post in budgeting can be one a example a potential trap fraud can be occurred. That’s whay between the meaning of accountability and responsibility too much different in Islamic worldview. Responsibility giving explain how accountant only doing his job appropriate what boss command but in accountability your boss is not your board of director but also your God Spot on your heart. He Is Allah Al Mighty The Most Hear and The Most See what unseen and what hiding. Example when you create one budgeting for this month.
There is several post on your budgeting draft beside the routine expenses you should to allocation for any social obligation,example like scholarship for orphans and achieve student or allocated for corporate social responsibility in example building elementary school or building mosque. But it’s funds limited hencefore you find other out prediction routine expense not include yet on your draft budget. Which one you’ll cut off ??. if you cut social obligation just reduce it’s nominal and add to routine expense totally will be same right ?? more less more better. Your boss so will happy too, it’s seen reasonable budget for your boss. But we you don’t calculate it environment and social effect around your company. For responsibility, suppose no problem here but the truly problem for your company appeared soon !!.
Remember again old aphorism, prevention always the best medicine before it’s virus appeared being a vicious and dangerous monster !! Only Allah knows everythings.
Sentul 13 Dzulqaidah 1431 H