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Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
invoice@unismuh.ac.id
Editorial Address
JL. SULTAN ALAUDDIN NO.259
Location
Kota makassar,
Sulawesi selatan
INDONESIA
INVOICE : JURNAL ILMU AKUNTANSI
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Accounting. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting which is published twice a year, in March and September. of the Invoice journal includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting) , Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System) Invoice: Journal of Accounting Science have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Articles 85 Documents
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA RUMAH SAKIT SULTAN DG. RAJA BULUKUMBA Andi rustam; Ismail Rosulong; Andi Nur Aziza
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.141 KB) | DOI: 10.26618/inv.v1i1.2010

Abstract

This study aims to determine the performance of Sultan Hospital Dg. King of Bulukumba when measured using the Balanced Scorecard approach. The analytical method used is descriptive analysis with a quantitative approach using hospital performance indicators in performing performance measurements. The results of the study show generally that 1) Sultan Hospital Dg. Raja Bulukumba allows to apply the Balanced Scorecard to measure organizational performance, because with the Balanced Scorecard all aspects can be measured. The application of the Balanced Scorecard is possible because the Sultan Hospital Dg. The King of Bulukumba has formulated his vision, mission and strategy and the results of the research show that the performance of Sultan Hospital Dg. The King of Bulukumba is said to be quite good when using the Balanced Scorecard. And 2) performance measurement of Sultan Hospital Dg. The King of Bulukumba using the Balanced Scorecard for a period of 2 years shows good results
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ansyarif Khalid; Ismail Badollahi; Ramliady Ramliady
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.048 KB) | DOI: 10.26618/inv.v1i1.2011

Abstract

Analysis of Financial performance of manufacturing companies listed on the Indonesia stock exchange, Thesis Faculty of Economics and business Department of Accounting University of Muhammadiyah Makassar. Guided by Mentors I h. Ansyarif Khalid and Supervisor II Ismail Badollahi. This research aims to know the financial performance of the manufacturing companies listed on the Indonesia stock exchange Period 2014-2016. The type of research used in the study is the analysis of quantitative data.  The collection of data using secondary data obtained from the audited financial statements. Population and sampelnya is taken on the basis of certain criteria or purposive Sampling. Research results can be concluded that if seen from the Liquidity ratio and the solvabilitasnya PT Kalbe Farma Tbk is the best. If seen from the profitability ratio of PT Unilever Indonesia Tbk is the promise in generating profits.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BONE Ruliaty Ruliaty; Ismail Badollahi; A Indah Nurfadillah
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.364 KB) | DOI: 10.26618/inv.v1i1.2012

Abstract

The results of the study show that: First, the independence of the Bone District Government in meeting the funding needs for the implementation of government tasks, development, and social services to the community is still very low and even experiences ups and downs from year to year, namely from 4.19% in in 2014 became 4.33% in 2015 and 3.01% in 2016. Where there was an increase in regional independence which subsequently decreased in 2015. Secondly, the Performance of the Regional Government of Bone Regency in realizing the original regional income was classified as ineffective and classified as efficient , namely in 2014 had an effectiveness ratio of 62.19% and an efficiency ratio of 2.13% then in 2015 had an effectiveness ratio of 59.53% and an efficient ratio of 2.71%, and in 2016 had an effectiveness ratio of 32.96% efficient ratio of 2.16%. Third, Most of which are owned by the Regional Government of Bone Regency are still prioritized to meet the needs of the bell operation rather than capital expenditure.
ANALISIS PENERAPAN JUST IN TIME DALAM MENINGKATKAN EFESIENSI PRODUKSI PADA PT. TRI STAR MANDIRI Sultan Sarda; Muttiarni Muttiarni; Nur Afmi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.657 KB) | DOI: 10.26618/inv.v1i1.2013

Abstract

This type of research is a case study. Data collection is done by interview method, and documentation. The analysis method used is qualitative descriptive analysis, which is a method that emphasizes deeper aspects of understanding deeply the problem rather than looking at problems for generalization research.The results of his research are in the cost of storage before the application of the Just In Time System, the cost of storing the raw material is Rp. 32,086,720 while the Storage Cost after the Application of the Just In Time System, the cost of storing the raw material is Rp. 16,043,360 Then it can reduce the cost of storing raw materials (material) of Rp. 16,043,360 So that it can increase production productivity. However, in measuring the overall time required in the production process of concrete mix is said to be inefficient because the time needed before using JIT is smaller than after using JIT so it is not efficient in increasing the productivity of the company at PT. Tri Star Mandiri.
EFEKTIVITAS PENGENDALIAN INTERNAL PEMBERIAN KREDIT STUDI KASUS PADA PT. BANK BRI (PERSERO) TBK UNIT DAENG SIRUA MAKASSAR Ansyarif Khalid; Sitti Zulaeha; kisrawati asjudalastri
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.44 KB) | DOI: 10.26618/inv.v1i1.2014

Abstract

Internal control is, a system of procedures that can automatically check each other recording between parts or functions within an organization and prioritize accuracy and administrative. Usually this is done by employing two or more people independently, to obtain the same numer or the same result. Granting of credit, is a general procedure of credit regarding the terms, conditions or guidance of actions to e performed since the sumission of credit application by the customer until the paying off a credit y the bank.The title of this research is: Effectiveness of internal control of lending (case study at PT Bank BRI Daeng Sirua Makassar).As for the problem studied by the author is whether the internal control of credit extended by Bank BRI (Persero) Tbk Unit Daeng Sirua has been effective.This research uses descriptive qualitative with case study approach, with carat question and answer. The conclusion is obtained from the result of study, the effectiveness of internal control of the grant held by PT. Bank BRI Daeng Sirua Makassar in supporting the procedure of credit provision is quite effictive.
EFESIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA PADA BANK RAKYAT INDONESIA (PERSERO) Tbk DI KABUPATEN ENREKANG Ismail Badollahi; mega Zintia Z
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.283 KB) | DOI: 10.26618/inv.v1i1.2015

Abstract

The research was conducted at Bank Rakyat Indonesia (BRI) KCP Unit Baraka Enrekang Regency which aims to determine the efficiency of operational costs to increase profits at BRI. Then the sample examined is the financial report data from 2013 - 2017. Using descriptive analysis techniques and simple linear analysis techniques. From the analysis results found the regression equation formula Y = 3017464,086 + 0.936X. stated that when operating expenses were 0, the increase in profit was 3017464,086 and where each increase in one unit of operating expenses would cause an increase in profit of 0.936. T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PADA CV. ANUGERAH ALAM NUSANTARA KABUPATEN BANTAENG Muchriana Muchram; Andi Arman; Nurhayati Nurhayati
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.207 KB) | DOI: 10.26618/inv.v1i1.2016

Abstract

This study aims to determine the effect of quality costs on profitability at CV. Anugerah Alam Nusantara Bantaeng Regency.The research method used is descriptive method using descriptive analysis method that explains data on the use of quality costs and used Net Profit Margin (NPM) as a benchmark of company profitability. Processed data is the result of the compony’s financial statements CV. Anugerah Alam Nusantara Bantaeng Regency. The results of this study indicate thet profitability is not much influenced by the amount of overall costs CV. Anugerah Alam Nusantara district.
PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN PANGKAJENE DAN KEPULAUAN Indriana Indriana
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.295 KB) | DOI: 10.26618/inv.v1i1.2017

Abstract

This study aims to determine the effect of Good Governance on Local Government Performance Pangkajene and Kepulauan. The type of research used in this study is quantitative by using descriptive statistical analysis method or SPSS 16. The data is processed is the result of questionnaires from the statement of employees of Pangkep District office. Data analysis techniques using simple linear regression formula and descriptive statistical test through SPSS 16 application. Based on the results of data analysis techniques using the formula used to produce the conclusion that the financial performance of local government of Pangkep district is very influential seen from the level of financial performance of local governments Pangkep district.
PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN PADA PT PLN (PERSERO) AREA MAKASSAR SELATAN Muhammad Ikram Idrus; Faidhul Adziem; Hasri Nayun
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.575 KB) | DOI: 10.26618/inv.v1i1.2018

Abstract

This study aims to determine the effect of the use of information technology on financial performance at PT. PLN (Persero) South Makassar Area. This type of research is an empirical research method of collecting data using a questionnaire with a sample of 32 respondents of PT. PLN south Makassar area. Data analysis using multiple regression analysis techniques with SPSS software is used to test the research hypothesis. The results showed that the simultaneous use of information technology had a significant effect on financial performance. The use of information technology persistently affects financial performance.This study aims to determine the effect of the use of information technology on financial performance at PT. PLN (Persero) South Makassar Area. This type of research is an empirical research method of collecting data using a questionnaire with a sample of 32 respondents of PT. PLN south Makassar area. Data analysis using multiple regression analysis techniques with SPSS software is used to test the research hypothesis. The results showed that the simultaneous use of information technology had a significant effect on financial performance. The use of information technology persistently affects financial performance.
PERANAN SISTEM PENGENDALIAN MANAJEMEN PADA PENGADAAN BARANG DAN JASA PEMERINTAH (STUDI KASUS PADA DINAS KESEHATAN KABUPATEN JENEPONTO) Hesty Juniar Rukmin; Ansyarif Khalid; Samsul Rizal
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.49 KB) | DOI: 10.26618/inv.v1i1.2019

Abstract

This study aims to determine the Role of Management Control Systems in Procurement of Government Goods and Services in the Dinas Kesehatan Kabupaten Jeneponto. The type of data used in this study is qualitative data. Data collection techniques in this study are interviews, literature studies, and documentation. Data analysis method used in this research is Qualitative Descriptive. The results showed that the role of the management control system in the procurement of goods and services at the Dinas Kesehatan Kabupaten Jeneponto was good because the control system had the role of forming committees, implementing, monitoring and supervising the procurement of goods and services at the Dinas Kesehatan Kabupaten Jeneponto.