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All Journal AKUNTABILITAS Jurnal Ilmu Pendidikan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi Kontemporer
Yona Octiani Lestari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : IQTISHODUNA

 1 
MENDEKONSTRUKSIKAN FILSAFAT ILMU DALAM ILMU AKUNTANSI GLOBAL Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.71 KB) | DOI: 10.18860/iq.v9i2.3570

Abstract

" Accounting is built in a civilization, accounting developments influenced by social relationshipsbetween people. Accounting development is strongly influenced by particular purpose. There are severalobjective is political purpose, social purpose, economic purpose, objectives and purpose of cultural ideology.Accounting accounting today is filled with all the goals. Accounting has been fused with the capitalist,because accounting kapitali developing countries. Capitalist accounting notch higher and more generalized.And now there should be a study of true science. Where accounting is at the smallest of partial science. Thesource of all science is actually contained in the Al-Qur’an. Islamization of science is an attempt to makeMuslims do not just accept and imitate the methods of the method offered by western nations, namely theknowledge on how to restore its center is monotheism. Of monotheism will be three kinds of unity is the unityof knowledge, the unity of life and unity history.
PENGARUH ANALISIS PROSPEKTUS DAN MANAJEMEN LABA TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (Vol 6, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.412 KB) | DOI: 10.18860/iq.v0i0.312

Abstract

Research target is test prospectus information influence to initial return. Sample Research as much 53 manufacturing and non manufacturing  doing tender in JSX (Jakarta Stock Exchange) at range of time 2005-2007. Intake sample method by purposive sampling with equity criterion which underpricing prospectus report and published fulfill data equipment. Analyse data use doubled regression to test  strength of among auditor reputation, emission guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector of earning management with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance at  5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Aurel, Sofya Salwa Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Hafidz, Ahmad Ridho Isnan Murdiansyah Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Nanik Wahyuni ‎ Ramadhani, Farah Shabrina Qauzilqist Sultoni, Dimas Widyaswara, Noerma