Contribution of Sharia Accounting Characters in Anti-Corruption Culture

This research aims to examine the values inherent in sharia accounting to aid in the development of anticorruption culture concepts. This article employs the literature review technique. The literature approach is a datagathering technique often employed in social research to retrace historical data. This research demonstrates that Sharia accounting's character values may be utilized to develop anti-corruption accounting culture. Using the Gone and means-ends scheme theories is appropriate for anti-corruption accounting, all the more so since Sharia accounting values are essential for anti-corruption accounting. The research concludes that the internal critical values, innovation, mindset, and moral enforcement inherent in sharia accounting are appropriate for anti-corruption accounting schemes.