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.
Articles
10 Documents
Search results for
, issue
"Vol 2, No 2 (2020): September 2020"
:
10 Documents
clear
<![CDATA[ANALISIS AUDIT KEPATUHAN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN MODAL KERJA PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR ]]>
<![CDATA[Abdul Khaliq]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[PENGARUH PERTUMBUHAN PENJUALAN TERHADAP PROFITAILITAS PADA PT.GUDANG GARAM TBK ]]>
<![CDATA[Purnama Putri Sya’dah]]>;
<![CDATA[Nurul Huda]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (577.837 KB)
|
DOI: 10.26618/inv.v2i2.4115
<![CDATA[Purpose of this research is to know the influence of sales growth to profitability in PT. Gudang Garam Tbk. The population of this research is the financial report of sales growth and net profit in PT. Gudang Garam TBK, for 10 years IE 2009-2018. The sample will be the financial report of sales growth and net profit in PT. Gudang Garam, for 5 years which is 2014 – 2018. This is an associative research with sampling techniques that is purposive sampling. The test results showed that there was no significant influence between sales growth on profitability at PT Gudang Garam Tbk. With a value of R2 of 16.1%.]]>
<![CDATA[PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA ]]>
<![CDATA[Evi Nurhidayat]]>;
<![CDATA[Asriani Junaid]]>;
<![CDATA[Jeni Kamase]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (732.953 KB)
|
DOI: 10.26618/inv.v2i2.4111
<![CDATA[This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency.]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sri Rahayu Indah Azhari]]>;
<![CDATA[Asriani Junaid]]>;
<![CDATA[Julianty Sidik Tjan]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1028.89 KB)
|
DOI: 10.26618/inv.v2i2.4116
<![CDATA[The aim of this research is to analyse the influence of competence, independence, and professionalism on audit quality. It also analyses how the auditor ethics can moderate those independent variables to dependent variable. This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of West Sulawesi Province with 75 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA). The results of the reseach showed that competence, independence, and professionalism effect significantly the audit quality. Auditor ethics is able to moderate the influence of competence and independence to audit quality. Auditor ethics is unable to moderate the influence of professionalism to audit quality.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Alwi Alwi]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Aliah Pratiwi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (664.569 KB)
|
DOI: 10.26618/inv.v2i2.4112
<![CDATA[This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.]]>
<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Usman Rahman]]>;
<![CDATA[Basri modding]]>;
<![CDATA[Amiruddin Amiruddin]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (949.132 KB)
|
DOI: 10.26618/inv.v2i2.4117
<![CDATA[This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.]]>
<![CDATA[DAMPAK KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wahyudi Wahyudi]]>;
<![CDATA[Suriyanti Suriyanti]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1437.815 KB)
|
DOI: 10.26618/inv.v2i2.4108
<![CDATA[This study aims to determine the Impact of CR, DER, and ROA on Stock Return. The research uses a theory/concept base, supported by previous studies which have similarities in variables. The object of this research is the Cosmetic Company which is listed on the Indonesia Stock Exchange. The type of data used is secondary data. Using descriptive statistical techniques and panel data regression assisted by Eviews 10.0 for data analysis. The results found that CR has a negative and significant effect on Stock Return, DER has a positive and not significant effect on Stock Return. ROA has a positive and not significant effect on Stock Return.]]>
<![CDATA[PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DI KABUPATEN SIDENRENG RAPPANG ]]>
<![CDATA[Haslindah Haslindah]]>;
<![CDATA[Jeni Kamase]]>;
<![CDATA[Hajering Hajering]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (903.305 KB)
|
DOI: 10.26618/inv.v2i2.4113
<![CDATA[In this study the author has the objective to determine the effect of management accounting system and budget particiaption on managerial performance on the staff of the Local Government Sidenreng Rappang either partially or simultaneously. The hypothesis of this study is: Suspected of management accounting system and budget particiaption have a significant impact on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.  The data required in this study is primary data in the form of respondents’ assessment of Management Accounting Systems, Budget Particiaption and Managerial Performance in Local Government Offices Sidenreng Rappang. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of the data analysis in this study it can be concluded that the management accounting system and budget particiaption have a significant influence on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.]]>
<![CDATA[PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP TURNOVER ITENTION PADA KARYAWAN OPPO KOTA BIMA ]]>
<![CDATA[Ainayah Oksa Dwiyanthi]]>;
<![CDATA[Muhammad Yusuf]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1144.96 KB)
|
DOI: 10.26618/inv.v2i2.4109
<![CDATA[This study aims to determine and analyze the effect of work stress and the environment on turnover attention of employees of Oppo Kota Bima. The type of research used is associative, with a sample of 35 respondents. The sampling technique used was purposive sampling. Data collection using a questionnaire with a Likert scale. The data analysis method used is validity test, reliability test, simple linear regression, simple correlation, determination test and t test (two parties). The results of this study conclude that the workload has an influence on the work environment of the Bima City oppo employees, where the t value of 8.325 is greater than the t table value of 2.036 (8.325 2.036) with a significant value of 0.000 less than 0.05 ( 0,000,0,05).]]>
<![CDATA[ANALISIS PENDISTRIBUSIAN LABA DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN PADA PT. BANK PANIN DUBAI SYARIAH Tbk ]]>
<![CDATA[Sahrullah Sahrullah]]>;
<![CDATA[Wahyuni Wahyuni]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (689.107 KB)
|
DOI: 10.26618/inv.v2i2.4114
<![CDATA[This study aims to determine the distribution of profits in Islamic accounting at the Panin Dubai Syariah Bank. This study uses a quantitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2016-2018 financial statements. The results showed that the didtribution of profits to companies that apply Islamic accounting has been distributed proportionally where the profits are nit only distributed to capital owners, but the distribution is also carried out to customers, employees, alms, and general reserves. Although for 2017-2018 there is no distribution of zakat. Implementation of the fair value of the distribution of profits has reached fair value in accordance with company policy rules. Although it has not been fully realized according to Islamic rules because the distribution of shareholders’ profit is greater than that of customers.]]>
