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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 2 (2023): September 2023" : 15 Documents clear
Analysis Of Ethics, Sustainability and CSR In The Burger King Company Devina Wistiasari; Teo Laiy Soon Irpan Ardiansyah; Helen Salwa; Eriva Riesquita; Esther Agustina
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12311

Abstract

Burger King from its name alone makes you know that this company operates in the culinary sector, which is the point of its name, namely burgers, which are definitely the main menu of its name. Currently, there are many companies and individuals who sell this food, one of which is Burger King. Burger King was first founded in Miami, Florida, America. Currently, Burger King has almost 19,247 branches throughout the world and 31 branches in all cities in Indonesia. Burger King has a variety of very interesting menu variants, not only burgers but also fried chicken, potatoes, and various other menus that are no less delicious than their burgers. Burger King also makes package menus containing potatoes and drinks too, but we as consumers can also buy certain foods that we want. Burger King also often creates special menus that are only released at certain moments or collaborates with other food brands which makes it even more attractive to consumers. In Indonesia itself, Burger King has also included its company in online applications such as Gofood, Grab, and others. Burger King fans are not only adults but all groups, from children to the elderly, love this food.
The Effect Leverage, Operating Capacity, and Sales Growth On Financial Distress with Corporate Governance as Moderating Variable Ana Mardiana; Anthony Holly
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12303

Abstract

This study focuses on examining the interplay of Corporate Governance in the context of financial ratios, including Leverage, Operating Capacity, and Sales Growth, concerning Financial Distress. The theoretical frameworks guiding this research are the pecking order theory and agency theory. To gather data, the study employs a secondary data collection method through documentary analysis. The primary data source consists of the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The sample selection process adopts the purposive sampling method, resulting in a dataset comprising 194 data points. The findings of this research reveal that Leverage exerts a significant and positive influence on Financial Distress. Conversely, Operating Capacity and Sales Growth do not exhibit any significant effects on Financial Distress. Furthermore, the Moderating Regression Analysis (MRA) conducted indicates that Corporate Governance can moderate the relationship between Leverage and Operating Capacity concerning Financial Distress. However, Corporate Governance does not have a moderating effect on the relationship between Sales Growth and Financial Distress. These results shed light on the intricate dynamics between financial ratios, Corporate Governance, and Financial Distress, offering valuable insights for practitioners and policymakers in managing and assessing the financial health of manufacturing companies in the stock exchange.
Determinants of Capital Structure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange Robert Jao; Marselinus Asri; Anthony Holly; Jessica Juang
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.10556

Abstract

This research is aimed to analyze the effect of effective tax rate, firm size, liquidity, financial flexibility, asset structure, growth opportunities, risk, profitability, asset utilization ratio, and ownership structure on capital structure. The theory used in this research is trade-off theory and pecking order theory. The data source in this research is the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sample selected using purposive sampling method. The results of this research indicate that the effective tax rate has a negative and insignificant effect on capital structure. Firm size, asset structure, and growth opportunities have a significant positive effect on capital structure. Liquidity, financial flexibility, profitability, and electoral structure have a significant negative effect on capital structure. Risk and asset utilization ratio have positive and insignificant effect on capital structure.
Maslahah Value Inference in the Application of Accrual-Based Accounting on Regional Government Jamaluddin Majid; Ambo Asse; Syaripuddin Rasyid; Safri Haliding; Bustan Ramli
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12302

Abstract

The primary objective of this study is to promote the incorporation of Maslahah values within the framework of accrual-based accounting practices in local government entities. This research employs a qualitative approach with a phenomenological perspective, drawing data partially from extensive literature reviews. The findings of this research emphasize the pivotal role of values when implementing accrual-based accounting in local governments. A critical aspect revolves around the ability to enforce regulations and codes of ethics within these governmental bodies. This enforcement, in turn, facilitates the production of financial reports that are not only accurate but also transparent and accountable. Furthermore, the adoption of accrual-based accounting should be coupled with the application of Maslahah values within the society. Values like honesty, accountability, fairness, and prosperity should underpin the financial practices of local governments. By doing so, leaders, who are key stakeholders, can be held accountable not only to their constituents but also in alignment with their moral and ethical obligations to a higher authority. In conclusion, this study underscores the importance of merging accounting practices with ethical values, ultimately benefiting local governments and the broader society they serve.
Analysis Of Banking Financial Ratios As A Measurement Of Financial Performance In PT. Mandiri Bank, Tbk Ainaya Tazriah; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12304

Abstract

This research aimed to assess the financial performance of PT. Bank Mandiri, Tbk using banking financial ratios as indicators. It relied on secondary quantitative data, including BI Current Accounts, Total Credit, Total Assets, Total Debt, Total Equity, Long Term Debt, and Net Profit at PT. Bank Mandiri, Tbk. The study encompassed a 23-year period, from 1998 to 2021, since the company's listing on the IDX. However, the analysis focused on a 10-year sample, specifically from 2012 to 2021, chosen through purposive sampling with criteria set by Sugiyono (2016), including the latest financial report data and data available for 10 consecutive years (2012-2021). Data collection methods involved documentation and literature study, concentrating on balance sheets and income statements of PT. Bank Mandiri, Tbk from 2012 to 2021. The analysis examined various financial ratios, such as Reserve Requirement (RR), Loan To Asset Ratio (LAR), Debt To Equity Ratio (DER), Long Term Debt To Asset Ratio (LDAR), Return On Assets (ROA), and Return On Equity (ROE). The statistical analysis employed a one-sample t-test using SPSS version 21. The findings indicated that PT. Bank Mandiri, Tbk exhibited good financial performance in terms of RR, LAR, LDAR, and ROA. However, it showed less favorable results for DER and ROE, suggesting areas for improvement in the company's financial management and strategies.
Analysis of Financial Reports in Measuring Performance in Sharia Banks Fauzul Hakim Hasibuan; Listia Kumalasari; Rini Rosita Br Ritonga; Asrul Fauzan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analysis of a financial statement is like looking at the report cards for a company's money. It helps people inside and outside the company make decisions. By using different mathematical tools, we can understand how well the company is performing in the future and how it will perform in the future. We use a variety of ways to measure money, such as looking at how much money a company has compared to how much it owes or how much money it makes compared to how much it spends. Financial statement analysis is closely related to the field of accounting. The company's financial statements can be analyzed using several financial ratios, with the analysis of these financial statements it can be seen the condition and development of the company that has been achieved by the company in the past and when it is currently running, both private business entities and state-owned companies. The financial statements that have been analyzed can be used as an auxiliary fund for making company managerial decisions. Analysis of financial statements is basically to find out and evaluate a company's financial statements to predict the condition of the company's financial performance in the future which also aims to provide more consideration for companies with higher levels of profitability. and the level of risk.
Comparison Of BRI Bank Portfolio Performance With BSI In Investment Decisions For Investors (2021) Fauzul Hakim Hasibuan; Dilla Amanda; Munawar Khalil Nasution; Putri Zahratul Jannah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study sets out to comprehensively analyze the viability of investing in Islamic banks as a sound financial decision and to evaluate their competitiveness in comparison to conventional bank portfolios. To achieve this objective, the research encompasses a diverse set of financial instruments and performance metrics. The research sample primarily revolves around the stock prices of two prominent banks in Indonesia, namely BRI (Bank Rakyat Indonesia) and BSI (Bank Syariah Indonesia), during the year 2021. In addition to these, the IHSG (Indonesia Stock Exchange Composite Index) serves as the market return indicator for BRI's portfolio. Furthermore, the benchmark interest rate from Indonesia is utilized as the risk-free rate (Rf) in the calculations. For BSI's portfolio, SBIS (Syariah Benchmark Indonesia) is employed as an alternative to Rf, and JII (Jakarta Islamic Index) is designated as the market return indicator. The assessment of the portfolio performance is conducted using three key index formulas: the Treynor index, the Sharpe index, and the Beta Jensen index. Importantly, the research findings reveal that BSI demonstrates superior performance compared to BRI when assessed using these three index formulas. This evaluation was conducted using the Security Characteristic Line (SCL) and the Security Characteristic Adjustment Performance Model (SCAPM) method, as opposed to BRI's portfolio evaluation using the more conventional CAPM (Capital Asset Pricing Model) formula. These results suggest that investing in Islamic banks, represented by BSI in this study, can indeed yield favorable outcomes, highlighting their potential as a competitive and promising investment option in the financial landscape.
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana Indriana; Mira Mira; Miftahul Jannah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
The Effect Of Capital Structure And Profitability On The Value Of Registered Pharmaceutical Sector Manufacturing Companies Indonesia Stock Exchange Asri Jaya; Abdul Wahab; Nurlina Nurlina
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12301

Abstract

This research aims to investigate the influence of capital structure and profitability variables on the company value within the pharmaceutical sector, focusing on firms listed on the Indonesia Stock Exchange from 2016 to 2020. The study encompasses all Manufacturing Companies in the Pharmaceutical Sector listed on the IDX during this period, with a purposive sampling method selecting 11 companies. Utilizing a descriptive verification approach with a quantitative methodology, the research involved analyzing data through validity testing, multiple linear regression analysis, and hypothesis testing using the t-test. The findings revealed that the capital structure, represented by DAR, exhibited a substantial and meaningful impact on firm value. On the other hand, the study found that profitability, as proxied by ROA, did not exert any significant influence on firm value. These outcomes shed light on the intricate dynamics within the pharmaceutical sector, emphasizing the significance of capital structure in determining firm value while indicating that profitability, as measured by ROA, may not be a sole determinant of firm value in this context. Further research could delve into exploring additional variables and their potential impact on company value within this sector.
Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange Nilam Sari; M Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12309

Abstract

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality.

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