7 articles in this issue
Muhammad Akhyar Adnan
The Islamic Banking Industry is growing rapidly in many countries, yet some important problems are yet to be faced. This includes the perception of some Muslim societies towards Islamic banking operations, accounting issues and particularly, in regard to ... see more
Husna Alia,Rizal Yaya
A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but... see more
Rifqi Muhammad
This research examines the financial accountability in Amil Zakah Institution (OPZ). As a non-profit organization that receive fund from donors (muzakki), manage and distribute their fund to the mustahiq (the group of people who have right in receiving za... see more
Razali bin Mat Zin
The leadership literature is voluminous. This study adopted the contingency model to explain the relationship between the leader-subordinate similarity and subordinate satisfaction. The effects of selected intervening variables namely age, educational lev... see more
Isma Coryanata
The result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. To resolve these differences, Govindrajan (1986a) states that it needs contingency approach. Th... see more
I Putu Sugiartha Sanjaya
The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the ... see more
Evi Rahmawati
This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in... see more