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This Author published in this journals
All Journal Jurnal Mahasiswa Akuntansi Samudra Journal of Islamic Economic and Law (JIEL)
Najibullah Najibullah
Politeknik Kutaraja
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INDEKS GLOBAL TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) : BUKTI EMPIRIS MENGGUNAKAN DATA HARIAN Najibullah Najibullah
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8303

Abstract

This research aims to test the effect of global indeks daily movement on IHSG. The research choose S&P500 index as a global proxy and Hangseng(HSI) and Nikkei 225 (N225) as regional proxies. Using daily end of day closing data from 2015 to 2020, the study found that S&P500 index has positif and significant effect on IHSG. Meanwhile, Hangseng index is also found to have a positif and signficant effect on IHSG. On the other hand, consistent with previous finding, data used in this study is also unable to prove that there is a significant effect from Nikkei 225 indeks on IHSG
Perkembangan Teori Akuntansi: Tinjauan Literatur Sistematis (2012–2022) Azlina Azlina; Najibullah Najibullah; Agustina Agustina
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i1.1552

Abstract

This study aims to identify and explore the development of accounting theory over the 2012–2022 period. Using a Systematic Literature Review (SLR) approach, the study analyzes key trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through the Publish or Perish 8 (PoP 8) software, focusing on literature related to normative and positive accounting theory published in reputable journals during this timeframe. The findings reveal that accounting theory has evolved from pragmatic to positive approaches, with each phase contributing significantly to the discipline. Methodological analysis indicates a dominance of qualitative approaches, while quantitative methods still play a crucial role in validating variable relationships. Additionally, international contributions highlight the strong influence of globalization and technology, including Artificial Intelligence (AI), in advancing accounting theory and practice. This study concludes that accounting theory must continue to evolve to address both local and global challenges. A combination of local and global approaches is necessary to develop more relevant, inclusive, and sustainable accounting theories.
Co-Authors Agustina Agustina Azlina Azlina