INVOICE : JURNAL ILMU AKUNTANSI
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.
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<![CDATA[EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA MAKASSAR BARAT ]]>
<![CDATA[Lina Mariana]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3210
<![CDATA[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.]]>
<![CDATA[SISTEM AKUNTANSI KLAIM HABIS KONTRAK PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 CABANG UJUNG TANAH MAKASSAR ]]>
<![CDATA[Nur Fadny Yuliani]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3190
<![CDATA[The purpose of this research was to know how accounting system for contract expired claims at AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar, contraints in the system of accounting for contract expired claims and efforts made to overcome the obstacles faced. The type and design in this study used a descritive qualitative type, namely knowing, explaining and describing the accounting system for contract expired claims in AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar. The program payment of claims through centralization. Finance Department pays immediately to the bank account of the policy holder or recipient of insurance benefit. Recording system payment of contract expiration claim using a computerized system The result showed that accounting system of contract expired claims already has accounting records accordance to their needs. It can be seen that the fractions has worked according to their duties. While the problems that are experienced in the accounting system for contract expired claims, are: lack of supervision on customer premium payments, where there are some customers who are negligent in carrying out their obligations in paying insurance premiums which result in the payment of contract expired claims not due. For this reason, it is necessary to review the system used so that the documents used are in accordance with the needs, and there is no abuse, fraud and the results can be more effective. The efforts to overcome the obstacles in the accounting system for contract expired claims are that the KUAK section (Head of Administrative and Finance Unit) conducts a routine check of premium payment receipts to avoid paying out-of-contract expired claims and sending an official notification letter from the company to the customer that the contract period will expire.]]>
<![CDATA[PENGARUH DIVERSIFIKASI OPERASIONAL DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Mohamad Ali Wairooy]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3185
<![CDATA[This study aims to examine and analyze the effect of operational diversification and profitability on capital structure in state-owned banking companies listed on the Indonesia stock exchange. Data collection uses secondary data by using purposive sampling technique. The population in this study were all state-owned banking sector companies listed on the Indonesia stock exchange during the period 2008-2016 a total of 41 companies, while the sample taken met the criteria of 4 companies the number of observations for 9 years (2008-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on the F test and t test. This means that both simultaneous and partial operational diversification and profitability have a positive and significant effect on the capital structure of state-owned banking companies listed on the Indonesia stock exchange.]]>
<![CDATA[SISTEM PENGELUARAN BIAYA OPERASIONAL PADA PT BANK BTN (PERSERO) KANTOR WILAYAH V MAKASSAR ]]>
<![CDATA[Ahmad Firdaus]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3232
<![CDATA[The research aims to find out the Operating Cost Expenditure System at PT Bank BTN (persero) Regional Office V Makassar. The research used descriptive qualitative,where the researcher described the results of observations and analyzed the data. The writing research conducted in March 2019 to May 2019. After analyzing and discussing the problem, the researcher concluded that the Operating Expenditure System at PT Bank BTN (Persero) Makassar V Regional Office arranged in the Order to Pay PT Bank BTN (persero) V Regional Office Makassar. Operating system expenditure on PT Bank BTN (persero) Makassar V Regional Office is for the procurement of goods and services, then price comparisons will be made based on third party offerings, then based on what offer will be agreed in the form of monthly, quarterly, semester or annual. Most of the PKS (cooperation agreements) are in monthly form so that the third partner will collect every month and will be paid by the officer.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. SINAR GALESONG MANDIRI ]]>
<![CDATA[Sitti Zulaeha]]>;
<![CDATA[Ayu Puspita Sari]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3180
<![CDATA[Analysis of Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri, Thesis Accounting Study Program Faculty of Economics and Business Muhammadiyah University Makassar. Supervised by Supervisor I Ansyarif Khalid and Supervisor II Sitti Zulaeha. This study aims to obtain empirical evidence using primary data regarding Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri. This type of research used in research is correlational with a quantitative approach. The population and sample in this study are based on certain criteria or puposive sampling techniques of 43 respondents. The results showed that the user involvement variable had no significant effect on the performance of accounting information systems. While a variety of training and education program variables, personal technical abilities, facilities and top management support significantly influence the performance of accounting information systems.]]>
<![CDATA[Penerapan Corporate Social Responsibility (Csr) Terhadap Profitabilitas Perusahaan (Studi Kasus Pada Pt Bank Danamon Indonesia,Tbk) ]]>
<![CDATA[Linda Arisanty Razak]]>;
<![CDATA[Muh Aris Pasigai]]>;
<![CDATA[Husnul Khatimah]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3184
<![CDATA[ This study aims to analyze differences before and after the implementation of a CSR program on profitability carried out by PT. Bank Danamon Indonesia, Tbk. The type of research used in this research is quantitative descriptive research. Data obtained by documentation techniques in the form of financial statements of PT. Bank Danamon Indonesia Tbk before the implementation of CSR in 2002-2009 and after the implementation of CSR in 2010-2017. The calculation technique used in this study is to calculate the percentage of profitability ratios (ROA) of PT. Bank Danamon Indonesia Tbk. While the data analysis techniques used in this study used descriptive statistical tests and tested hypotheses with the Paired Sample T Test analysis method using a tool in the form of SPSS 23. The results showed that there were no differences before and after the implementation of CSR. There is no difference in profitability measured by ROA allegedly because social activities and environmental activities as a form of corporate responsibility for the surrounding environment and social are not good enough so that the impact on the company has not been seen. Besides, the types of banking companies that do not have a direct impact on natural resources also can be one of the factors there is no difference in profitability at PT. Bank Danamon Indonesia Tbk.]]>
<![CDATA[EFEKTIVITAS PENGGUNAAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Endang Winarsih]]>;
<![CDATA[Asyarif Khalid]]>;
<![CDATA[Forene Yenjeni]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3181
<![CDATA[In an effort to maximize Taxpayer Compliance, the Directorate General of Taxation always optimizes services so as to increase public awareness of orderliness as taxpayers, one way to do tax reform is to utilize information and communication technology by implementing e-filing systems. This research is a Mix Method research in which research combines two research methods at the same time, qualitative and quantitative. The purpose of this study is to determine the Effectiveness of the Use of E-Filing in the Framework of Improving Compliance Reporting the Obligatory Annual Notification of Individuals. The results of this study indicate that the use of e-filing has been successful in increasing the compliance of individual taxpayers by increasing the annual tax return report of individual taxpayers. Taxpayers find it easy to report their annual tax returns by using e-filing. In addition, taxpayers are aware of their obligations as taxpayers. However, there are some obstacles in implementing e-filing, namely the lack of knowledge of taxpayers and the difficulty of convincing taxpayers to use e-filing effectively and efficiently.]]>
<![CDATA[PENGARUH CORPORATE ACTION TERHADAP PENGAMBILAN KEPUTUSAN DALAM PEMBELIAN SAHAM (STUDI PADA INVESTOR DI KOTA MAKASSAR) ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[A Ifayani Haanurat]]>;
<![CDATA[Kadriati Hasyim]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3186
<![CDATA[This research uses quantitative methods. This study aims to examine and see the effect of Corporate Action consisting of dividends, right issues and stock split on decision making in purchasing shares. This study uses multiple regression analysis using a sample of 80 respondents, namely investors in the city of Makassar. The analytical tool used is the SPSS version 20 program. The results of this study are dividend variables that positively and significantly influence investors 'decision making in buying shares, right issue variables that are positive but not significant, although positive right issues do not affect investors' decision making in buying shares because they are not significant to decision making, Stock split variables are positive but not significant, although positive stock split does not affect investor decision making in buying shares because it is not significant to decision making]]>
<![CDATA[EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA ]]>
<![CDATA[Edi Jusriadi]]>;
<![CDATA[Ario Ario]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3182
<![CDATA[This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.]]>
<![CDATA[PENGARUH STRUCTURE OWNERSHIP DAN KARAKTERISTIK AUDITOR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DALAM IDXV30 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rahadian Cahyadi]]>;
<![CDATA[Fadliah Nasaruddin]]>;
<![CDATA[Darwis Lannai]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3189
<![CDATA[This study aims to determine the effect of Structure Onwership and Auditor Characteristics on Tax Avoidance in IDXV30 on the Indonesia Stock Exchange. This study uses a quantitative method with the acquisition and secondary data collection. The companies that became the sample of this study were 30 companies that applied accounting conservatism. The number of samples that could be analyzed were 30 samples, thus the number of samples over three years was 90 samples (30x3). The results of the X1 Variable Test (Structure Ownership) gave a parameter coefficient (t-count) of 1,809 with a significance level of 0.07 (0.10). This means that H1 is accepted (Hair, 2017) so it can be said that Structure Ownership has a positive and significant effect on Tax Avoidance Variable X2 (Characteristics of Auditors) giving a parameter coefficient value of 0.02 (0.05). This means that H1 is accepted so that it can be said that the auditor's characteristics have a significant and significant effect on tax avoidance because the level of significance possessed by the auditor's variable characteristics 0.05 (0.02 0.05) and tcount 1.668 (2,347 1,668).]]>
