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JL. SULTAN ALAUDDIN NO.259
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INDONESIA
INVOICE : JURNAL ILMU AKUNTANSI
Published by Universitas Muhammadiyah Makassar
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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PENGARUH TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA PT. BANK RAKYAT INDONESIA (PERSERO), TBK MAKASSAR Andi Azzah Azizah Mirdin; Basri Modding; Mursalim Mursalim
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.252 KB) | DOI: 10.26618/inv.v3i1.4970

Abstract

This research is using quantitative study aimed to see the influence of information technologi use, user expertise, and the intensity of usage on the quality of accounting information. The population of this study was PT Bank Rakyat Indonesia (Persero), Tbk, Makassar Branch. The selection of the sample with total sampling methods. The data used in this study of primary data. Data analysis techniques using multiple regression analysis. The results of this study indicate that information technologi use, user expertise, and the intensity of usage have a positive effect and significant on quality of accounting information. Keyword: Information Technologi Use, User Expertise, The Intensity Of Usage, and Quality Of Accounting Information
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.
PENGARUH iUKURAN iPERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KEPUTUSAN INVESTASI, iDAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI iPERUSAHAAN Grace Diandra Jesika Kaka; Teguh Erawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1409.85 KB) | DOI: 10.26618/inv.v3i2.6040

Abstract

Penelitian iini ibertujuan iuntuk imenguji iapakah iukuran iperusahaan, ipertumbuhan iperusahaan, ikeputusan iinvestasi idan ikepemilikan iinstitusional iterhadap inilai iperusahaan. iSampel iyang idigunakan idalam ipenelitian iini iadalah iperusahaan imanufaktur isub isektor iindustry imakanan idan iminuman iyang iterdaftar idi iBursa iEfek iIndonesia i(BEI) iperiode itahun i2017-2019. iPengambilan isampel imenggunakan imetode ipurposive isampling idan idi iperoleh i45 idata ilaporan ikeuangan. iPengumpulan idata idilakukan idengan icara imenganalisis ilaporan ikeuangan iyang idiambil idari isitus iresmi iBEI. iPenelitian iini imenggunakan ianalisis iregresi ilinear iberganda. iHasil idalam ipenelitian iini imenunjukan ibahwa iukuran iperusahaan iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan, ipertumbuhan iperusahaan iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan, ikeputusan iinvestasi iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan idan ikepemilikan iinstitusional iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan.Kata ikunci: iUkuran iPerusahaan, iPertumbuhan iPerusahaan, iKeputusan iInvestasi, iKepemilikan iInstitusional idan iNilai iPerusahaan i
ANALISIS AUDIT KEPATUHAN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN MODAL KERJA PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR Abdul Khaliq
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.558 KB) | DOI: 10.26618/inv.v2i2.4110

Abstract

This study aims to analyze compliance audit of the working capital financing procedure at Bank Sulselbar Makassar Sharia Branch. The method of analysis used in this research is qualitative analysis method. In this case, the researcher uses a risk-based audit approach, an audit approach which checks the harmony between the policies and the procedures performed by the regulations. Thus, Bank Sulselbar Makassar Sharia Branch must be in line with regulations or procedures that have been held by Bank Indo nesia (BI) in terms of financing. Based on the result of the research, it shows that the Compliance Audit conducted by Compliance Director and Compliance Unit of Bank Sulselbar Makassar Sharia Branch has been running well in accordance with its duties and authority and maintaining its independence well because it has work guidance, work system and procedures that have been referring to the provisions current regulation. Likewise in terms of providing working capital financing to customers has been in accordance with applicable procedures. All financing stages or procedures have been implemented or followed before financing decision can be realized. And each stage is not immune from the supervision of the Compliance Group so that any part or section concerned at that stage is professionally responsible.
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
EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA MAKASSAR BARAT Lina Mariana
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.121 KB) | DOI: 10.26618/inv.v2i1.3210

Abstract

The research aims to determine the level of UMKM Taxpayer compliance based on PP No. 23 of 2018 at KPP Pratama West Makassar. The type of research used is a qualitative approach, the researcher describes the results of interviews and analyzes the data. This research conducted in June to July 2019. The level of taxpayer compliance in paying UMKM taxes from year by year has decreased significantly after having increased from 2015 to 2016, and declined again when the government applied the PP No. 23 of 2018. The KPP Pratama West Makassar devision made a program to socialize the implementation of the latest Government Regulations by distributing brochures to each of the markets and shops. The socialization is needed to notify UMKMs of the implementation of the latest Government Regulation, PP No. 23 of 2018 where the regulation confirms the reduction in UMKM tax rates to 0.5%. It is doing to increase the awareness of taxpayers to follow the rules with their tax obligations.
PENGARUH PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN SISTEM PENGUKURAN KINERJA TERHADAP PENCEGAHAN FRAUD (Studi kasus pada Instansi Pemerintah di Daerah Istimewa Yogyakarta) Aprila Firli Damayanti; Anita Primastiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.302 KB) | DOI: 10.26618/inv.v3i2.6029

Abstract

This study aims to examine the effect of internal control, good corporate governance, and performance measurement system on fraud prevention in government agencies of the Special Region of Yogyakarta. The method used in this research a quantitative method in the form of primary data using a questionnaire. The sampling technique used was the purposive sampling method. The population in this study were permanent employees and non-permanent employees in the Special Region of Yogyakarta with a sample size of 80 respondents. Data collection is done by giving questionnaires directly to respondents via a google form. The data in this study were tested using the Software Statistical Package for Social Sciences (SPSS) version 20. The results of this study indicate that internal control does not affect and fraud prevention, while good corporate governance and performance measurement system have a positive effect on fraud prevention.Keywords: Internal Control, Good Corporate Governance, Performance Measurement System,  Fraud Prevention
PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Mella Kusuma Wardannah; Wirman Wirman
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.114 KB) | DOI: 10.26618/inv.v3i1.4975

Abstract

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA)
ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI NEGERI (KPN) MU’AMALAT KANTOR KEMENTERIAN AGAMA KOTA MAKASSAR. Fitri Yunianti; Sultan Sarda; Chairul Ichsan
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.115 KB) | DOI: 10.26618/inv.v1i2.2515

Abstract

This study aims to find out how the financial performance of civil service coorperatives (KPN) Mu’amalat the ministry of the city of Makassar. The analytical method used is descriptive quantitative analiysis method by using data collection technique that is research of library and field research consisting of method of documentation and interview method. From the results of research conducted on civil service cooperatives (KPN) Mu’amalat. Regarding the financial performance assessed from the liquidity ratio based on current ratio analysis shows very good figures, while the cash ratio shows poor results. The rentability ratio based on the analysis of economic rentability generated shows good figures, while the capital rentability analysis itself shows poor results. Further on the solvency ratio based on the analysis of debt to asset ratio and long term debt to equity ratio produced respectively indicate the numbers with very good criteria.
PENGARUH PENINGKATAN MUTU SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS KOPERASI DAN UMKM PROVINSI SULAWESI SELATAN Basri Basir MR; Andi Jam’an; Reski Amalia
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.178 KB) | DOI: 10.26618/inv.v3i2.6082

Abstract

This study aims to determine the partial effect of improving the quality of human resources on employee performance at the Office of Cooperatives and SMEs in South Sulawesi Province.  The data collection technique in this study was a questionnaire. The population in this study were all employees of the Office of Cooperatives and SMEs in South Sulawesi Province, amounting to 120 people with a simple random sampling of 50 people. The type of research used is quantitative, with simple linear regression testing, by testing the validity and reliability of the statement items for each variable and the T test which is processed using the IBM SPSS Statistics V.28 program. The results showed that improving the quality of human resources had a significant effect on employee performance at the Office of Cooperatives and SMEs in South Sulawesi Province. This means that the better the improvement in the quality of human resources carried out at the South Sulawesi Province Cooperatives and SMEs Office, the better the performance of employees at the South Sulawesi Province Cooperatives and SMEs Office.

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