5 articles in this issue
Yustina Sandiyani, Titik Aryati
The objective of the research is to test the relationship between financial information variables with their ability to predict the changes of earning and cash flows for one year. The financial information used in the research are earnings, cash flows, ac... see more
Henny Henny,Murtanto Murtanto
The aim of this study is to provide a view of social disclosure practices in company annual reports and analyses the different on these practices between high profile and low profile companies. A sample of 58 firms listed on Jakarta Stock Exchange is take... see more
Sekar Mayangsari
This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several ... see more
Nihayatul Faizah
Pencarian bentuk akuntansi Islam ini tentu saja diawali dengan konsepsi dasar dan nilai-nilai yang dibawah oleh syari'ah Islam. Dalam sudut pandang syari’ah, akuntansi Islam tidak hanya berisikan seperangkat aturan dan prosedur pencatan bukti-bukti transa... see more
Sofyan Syafri Harahap