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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 5, No 1 (2023): Maret 2023" : 15 Documents clear
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira Mira; Sulaeman Masnan; Salam Salam; Faidul Adzim; Sultan Sarda; A. Tenri Syahriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables Dewi Kusuma Wardani; Merlin Subekti
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10138

Abstract

This study aims to examine the effect of money ethics on tax evasion whit religiosity, materialism, and gender as moderating variabels. This research  method  uses  quantitative descriptive methods and primary data using a questionnaire. The study took a samples of individual taxpayers (WPOP). The sampling technique uses incidental sampling. Data collection was carried out by leaving questionnaires in the form of google forms and questionnaires. The number of questionnaires that were processed was 120 questionnaires. Data analysis used in this study is a moderated regresion analysis whit an absolute difference test. The results showed that money ethics has a possitive effect on tax evasion. Intrinsic religiosity weakend the positive relationship between money ethics and tax evasion. Extrinsic religiosity, materialism aand gender strengthen the positive relationship between money ethics and tax evasion.
The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah Haslindah; Sitti Rahma Sudirman; Wahyuni Saleh; Bahtiar Herman
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
The Effect of Leverage and Operating Capacity on Financial Distress with Profitability as a Moderating Variable Risal Rinofah; Alfiatul Maulida; Chintya Anggraini Puspasari
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10528

Abstract

Financial distress is where the stage of a decline in the financial condition experienced by the company before bankruptcy occurred. This research aims to examine the effect of leverage and operating capacity on financial distress with profitability as a moderating variable. The population in this study are companies engaged in the pharmaceutical goods and consumption industry sector which are already listed on the Indonesia Stock Exchange. The sample in this study totaled 10 companies during the period 2015 to 2019. The sampling technique was carried out using a purposive sampling method. The analytical tool used in this study is Moderated Regression Analysis (MRA). Based on the results of research that has been done shows the conclusion that leverage has a negative and significant effect on financial distress, operating capacity has a positive and significant effect on financial distress and profitability is not able to moderate the leverage variable, operating capacity on financial distress
Analysis of Financial Statements of Micro, Small and Medium Enterprises (Umkm) Cafe Aceh Meutuah Khupie, Percut Sei Tuan District, Deli Serdang Using the Standard Approach to Financial Accounting for Micro, Small and Medium Entities (Sakemkm) Budi Dharma; Epa Purnama Sari Harahap; Syakya Maulida
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10533

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are companies with a single owner, manager, and a limited number of capital investors. In this study, descriptive qualitative research is used. gathering information or data for research through observation and interviews. According to studies done through interviews, Cafe Aceh Meutuah Khupie did not adhere to Micro, Small, and Medium Entity Accounting Standards and only kept financial records of its sales, purchases of raw materials, staff compensation costs, and other costs (SAK EMKM).
Comparison of Income Tax Calculations for Individual Taxpayers with PKP of More Than 5 Billion Based on Law Number 36 of 2008 and Law Number 7 of 2021 Alisa Dwi Sugiarti; Galuh Tresna Murti; Agitha Naya Nur Annisa; Cahya Fathya Rahmah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10539

Abstract

This study aims to compare and analyze the calculation of income tax for Individual Taxpayers (WPOP) who have Taxable Income (PKP) of more than IDR 5 billion before the HPP Law was enforced, namely based on Law No.36 of 2008 and after the HPP Law was enforced. The method used in this study is a qualitative descriptive method with data collection techniques using literature and then analyzed based on calculation analysis. The results of the study show that for individual taxpayers with PKP of more than IDR 5 billion, the tax burden paid is higher under the HPP Law compared to the PPh Law. The application of the HPP Law is in accordance with the principle of justice, namely that taxes are imposed according to the ability of the taxpayer. The higher the income, the higher the tax that must be paid. 
Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020 Muhammad Khaedar Sahib; Andi Rustam; Fitrah Fitrah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10529

Abstract

This study aims to determine the Financial Performance of Food and Beverage Industry Companies listed on the Indonesia Stock Exchange from 2016 to 2020. The type of research used in this research is Quantitative Descriptive. types of data using secondary data obtained from financial report data. the sample in this study is 5 companies taken based on certain criteria, namely the Purposive Sampling technique . Based on the results of calculations from the analysis that has been carried out on the financial statements that have been obtained from food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period using financial ratios, namely activity and profitability, it can be concluded that the average value of the ratio Of the 8 food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the company's condition was not good, as can be seen from the Activity Ratio Analysis as measured using Total Asset Turnover and investment turnover , it shows that Food and Beverage Industry Companies can be categorized as in a which is not good because it is still below industry standards meaning that the company industry food And drink Not yet Enough stable And efficient in its activity cycle to obtain income while Profitability Ratio Analysis as measured using Net profit Margin, Return On Assets and Return On Investment shows that food and beverage companies can be categorized as in unfavorable condition because the value generated is still below the industry standard. means that the company is still not able to obtain profits or gains from sales or from capital alone
Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Fuad Asywadu Syahaq; Agusdiwana Suarni; Nurhidayah Nurhidayah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10534

Abstract

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Rahmawansyah Andi Tahang; Haliah Haliah; Nirwana Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
The Influence of intellectual intelligence, spiritual intelligence, anf interest in reading on the love of understanding of financial management (Case study on students of management study program, faculty of Economics, Tamanasiswa Bachelor Wiyata University ) Risal Rinofah; Alfiatul Maulida; Julaiha Julaiha
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10531

Abstract

This study aims to examine the effect of intellectual intelligence, spiritual intelligence, and reading interest at the level of understanding of financial management. The sample in this study were students of the management study program, Faculty of Economics, Universitas Bachelor of Tamansiswa, based on the questionnaire method, 80 students were obtained. In this study, the data were processed using SPSS. The hypothesis testing method uses a significance level of 0.05 (5%). The results showed that the intellectual intelligence variable had an effect on the level of understanding of financial management. Spiritual intelligence variables affect the level of understanding of financial management. The variable of reading interest has an effect on the level of understanding of financial management

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