The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.

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This study aims to evaluate the anti micro filarial activity of the extract of C. aerugenosa rhizome (Zingiberaceae). Rhizomes of Curcuma aerugenosa were collected from the community garden in Langsa, Aceh, Indonesia. A total of 50 g C. aerugenosa flour were weighed and dissolved in 10 ml of distilled water, stirred with a spatula until mixed, then filtered. A total of 2 ml of Curcuma rhizome extract given to Rabbit with different concentration i.e. 5%, 10%, 15%, 20%, 25% and observed every 24 hours. The highest percentage of microfilaria decrease after 24 hours was found in P6 (27.54%) followed by P4 (22.22%), P5 (20,24%), P3 (18,67%), P2 (17,28) %) and P1 (12.82%). The percentage of microfilarial reduction by an extract of C. aerugenosa rhizome was 49.28% after 72 hours of treatment. Statistical analysis showed that there was a significant effect of all treatment on the decrease of microfilariae amount (P <0,05). Extract of C. aerugenosa rhizome has an anti-microfilarial effect with the best concentration found at 25% concentration.

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