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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business
Lusiana Kanji
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AKUNTANSI SYARIAH SEBAGAI REFLEKSI AKUNTANSI KONVENSIOANAL Lusiana Kanji; Gagaring Pagalung; Amiruddin Amiruddin
Jurnal Mirai Management Vol 5, No 1 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i1.1106

Abstract

The presence of the Islamic economy is the momentum of changing economic paradigms in Indonesia, Islamic accounting began to show its existence after the flow: socialism, capitalism, fascism and communism are considered to be failures. During this time the process of education which was originally based on Islam has been replaced by the process of western securalism. Muslims now believe that the solution to the problem is to return to Islam as a regulator of the life of Allah, including accounting. The purpose of sharia accounting is the realization of the ultimate love of Allah, by carrying out accountability of submission and creativity, as well as transactions, economic events and production processes within the organization, the delivery of information of a material, mental and spiritual nature, in accordance with Islamic values and Shariah objectives Keywords: Islamic Accounting, Conventional Accounting
Pengaruh Struktur Modal dan Investment Opportunity Set (IOS) terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andi Patiware; Abd Mansyur Mus; Lusiana Kanji
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.4026

Abstract

Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Variabel independen dalam penulisan ini adalah struktur modal dan investment opportunity set (IOS), sedangkan variabel dependen adalah kualitas laba. Metode analisis yang digunakan adalah regresi linear berganda dan uji t. Hasil penelitian ini menunjukan struktur modal berpengaruh positif tidak signifikan terhadap kualitas laba, investment opportunity set (IOS) berpengaruh positif tidak signifikan terhadap kualitas laba. Kata Kunci: Struktur Modal, Investment Opportunity Set (IOS), Kualitas Laba
Co-Authors Abd Mansyur Mus Amiruddin . Andi Patiware Gagaring Pagalung