The postmodern world is a reality that is beginning to have a powerful influence in
our lives today. Postmodern thoughts create a pessimistic attitude and uncare about
life. Ethics thoughts developed include classic ethical streams derived from Greek
philosophers' thought, contemporary ethics from medieval European thinkers until
the 20th century, as well as the ethical flow of Islamic religious thought which
always refers to the Holy Qur’an and As-Sunnah. Bauman (1993) offers morality
without code of conduct by restoring morals to the rights and dignity of human
beings. The view of Bauman (1993), universality in postmodern perspective is
concerned only with the problem of globalization relating to information, technology
and economics rather than ecumenical politics, culture and moral authority. Malay
ethics forms a personal character and a positive characteristic of Malay people. It
becomes very important to create attitudes, behaviors, ethos, and habits that focus on
positive work values. The ethics of the profession which is guided by the accountant
must be mirrored and follow in the footsteps of the prophet Muhammad SAW who
can always be trusted by his people and business partners