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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 15 Documents
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Search results for , issue "Vol 3, No 2 (2021): September 2021" : 15 Documents clear
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
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 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.
PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Nurfadhilah Hilman; Mursalim Laekkeng; Amiruddin Amiruddin
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 (952.277 KB) | DOI: 10.26618/inv.v3i2.6036

Abstract

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results
PENGARUH MODAL KERJA DAN TARAN PIUTANG TERHADAP PROFITABILITAS Aulia Rahmawati; Nesti Hapsari; Heikal Muhammad Zakaria
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 (973.348 KB) | DOI: 10.26618/inv.v3i2.6041

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah ada pengaruh dari modal kerja dan perputaran piutang terhadap profitabilitas. Metode yang digunakan yaitu deskriptif kuantitatif serta menguji hipotesis.Populasi dalam penelitian ini yaitu Perusahaan Manufakur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dilakukan dengan non probaility sampling yaitu sampling jenuh yang kemudian teknik penentuan sample bila semua populasi digunakan sebagai sample Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis dengan regresi linear berganda analisis. Hasil penelitian ini menujukkan bahwa secara bersama-sama(Parsial), Modal Kerja dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA). Hasil penelitian ini menunjukkan bahwa secara parsial Modal Kerja berpengaruh terhadap Return On Asset (ROA), dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA) Kata Kunci : modal kerja, perputaran piutang dan profitabilitas(ROA)
ANALISIS FINANCIAL DISTRESS PADA PT. INDOSAT TBK DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) DAN METODE SPRINGATE (S-SCORE) Nurul Febrianti Anti; Aris Munandar
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 (964.254 KB) | DOI: 10.26618/inv.v3i2.6030

Abstract

The purpose of this study was to determine and analyze the prediction of financial difficulties at PT. Indosat Tbk, which is listed on the Indonesia Stock Exchange for the 2010-2019 period, uses the Altman Z-score and Springate S-score methods. This study uses secondary data, namely the annual financial statements of the Indosat Tbk Company for the period 2010-2019 using document recording techniques and analyzed using the Altman Z-score and Springate S-score methods. The final results of this study indicate that the financial performance analyzed by the Altman Z-Score method at the Indosat Tbk Company for the 2010-2019 period is classified as not experiencing financial difficulties or experiencing no financial distress. The final results of this study indicate that the financial performance analyzed using the Springate S-score method at Indosat Tbk Company for the 2010-2019 period is classified as experiencing financial difficulties or experiencing financial distress.Keywords: financial distress, altman z-score, springate s-score method
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT, PARTISIPASI PENYUSUNAN ANGGARAN,TERHADAP KINERJA MANAJERIAL KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PT. BANK SULSELBAR CABANG MAKASSAR Tantaka A Tao; Jeny Kamase; Amiruddin Amiruddin
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 (634.006 KB) | DOI: 10.26618/inv.v3i2.6037

Abstract

The Effect of Implementation of Total Quality Management, Participation in Budgeting, on Managerial Performance, Organizational Commitment as a Moderating Variable at PT. Bank Sulselbar Makassar Branch. This study aims to determine and describe the implication of total quality management, participation in budgeting, in improving management performance as a moderating variable in PT. South and West Sulawesi Bank. This research uses quantitative methods and performs data analysis with statistical procedures. The sampling method used is by using a sampling formula with a sample of 69 respondents. The analytical method used is moderated regression analysis (MIRA) with the help of SPSS version 24.0 for windows. The results of hypothesis testing show that the Total Quality Management (TQM) variable has an effect on managerial performance, that the Budgetary Participation Variable has an effect on managerial performance, that the Total Quality Management (TQM) variable has an effect on managerial performance and the interaction between total quality management (TQM) has influence on managerial performance. Meanwhile, organizational commitment variable does not have a significant effect on the relationship between budgeting participation and managerial performance.Keywords: Total Quality Management, Participation in Budgeting, Managerial Performance, Organizational Commitment, and PT. South and West Sulawesi Bank Makassar Branch.
PENGARUH BADAN USAHA MILIK DESA (BUMDES) DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA WUNLAH KECAMATAN WUARLABOBAR KABUPATEN KEPULAUAN TANIMBAR PROVINSI MALUKU Hermina Bafa; Teguh Erawati; 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 (1056.377 KB) | DOI: 10.26618/inv.v3i2.6042

Abstract

This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Wunlah Village, Wuarlabobar District. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took samples of village officials, village-owned business entities, village asset managers and the community who actively participated in management. Sampling technique using purposive Sampling. Data collection was done by distributing questionnaires via google form. The number of questionnaires that were processed were 50 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that village-owned enterprises and village asset management professionalism have a positive effect on the original income of the Wunlah village, Wuarlabobar sub-district, Tanimbar Islands regency. Keywords: BUMDes, village asset management professionalism, village original income.
PENGARUH IDEALISME, RELATIVISME, PENDIDIKAN ETIKA BISNIS, DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi UST) Anur Alfitriani; Teguh Erawati; Suyanto Suyanto
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 (1120.463 KB) | DOI: 10.26618/inv.v3i2.6031

Abstract

Penelitian ini bertujuan untuk menguji apakah idealisme, relativisme, pendidikan etika bisnis, dan love of money berpengaruh terhadap persepsi etis mahasiswa akunntansi tentang krisis etika akuntan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan primer dengan kuesioner. Penelitian mengambil sampel 80 mahasiswa akuntansi di Universitas Sarjanawiyata Tamansiswa. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden menggunakan google form. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel idealisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (2) variabel relativisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (3) Variabel pendidikan etika bisnis tidak berpengaruh terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan, dan (4) variabel love of money berpengaruh negative terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan.
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Yuli Astuti; Teguh erawati; Sri ayem
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 (1141.58 KB) | DOI: 10.26618/inv.v3i2.6038

Abstract

Penelitian ini bertujuan untuk menguji apakah likuiditas, solvabilitas, manajemen aset, ukuran perusahaan dan struktur modal terhadap kinerja keuangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan sekunder dengan menganalisis laporan keuangan. Penelitian mengambil sampel 87 laporan keuangan pada perusahaan manufaktur yang terdaftar dalam kelompok indeks 100 di Indonesia tahun 2017-2019. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara menganalisis laporan keuangan yang diambil dari situs resmi BEI. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel likuiditas berpengaruh negatif terhadap kinerja keuangan, (2) variabel solvabilitas berpengaruh negatif terhadap kinerja keuangan, (3) variabel manajemen aset berpengaruh negative terhadap kinerja keuangan, (4) variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan, dan (5) variabel struktur modal berpengaruh negatif terhadap kinerja keuangan. Kata kunci: Likuiditas, Solvabilitas, Manajemen Aset, Ukuran Perusahaan, Struktur Modal, dan Kinerja Keuangan.

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