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[ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI NEGERI (KPN) MU’AMALAT KANTOR KEMENTERIAN AGAMA KOTA MAKASSAR. ]]>
<![CDATA[Fitri Yunianti]]>;
<![CDATA[Sultan Sarda]]>;
<![CDATA[Chairul Ichsan]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2515
<![CDATA[This study aims to find out how the financial performance of civil service coorperatives (KPN) Mu’amalat the ministry of the city of Makassar. The analytical method used is descriptive quantitative analiysis method by using data collection technique that is research of library and field research consisting of method of documentation and interview method. From the results of research conducted on civil service cooperatives (KPN) Mu’amalat. Regarding the financial performance assessed from the liquidity ratio based on current ratio analysis shows very good figures, while the cash ratio shows poor results. The rentability ratio based on the analysis of economic rentability generated shows good figures, while the capital rentability analysis itself shows poor results. Further on the solvency ratio based on the analysis of debt to asset ratio and long term debt to equity ratio produced respectively indicate the numbers with very good criteria.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI ATAS PENAGIHAN DALAM MENUNJANG KEEFEKTIFAN PENERIMAAN KAS PADA PT. FADEL PELUMAS INDONESIA ]]>
<![CDATA[Fadel Mizuari Rahman]]>;
<![CDATA[Agussalim Agussalim]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2520
<![CDATA[Penelitian ini bertujuan Untuk mengetahui system informasi akuntansi atas penagihan piutang dalam menunjang keefektifan penerimaan kas pada PT. Fadel Pelumas Indonesia. Penelitian ini menggunakan analisis data deskriptif kualitatif. Penelitian dilakukan di PT. Fadel Pelumas Indonesia. Hasil penelitian . PT. Fadel Pelumas Indonesia telah menerapkan sistem informasi akuntansi dengan tepat dalam proses penjualan dan penagihan piutang. Metode dan tekhnologi informasi yang digunakan sangat mendukung keefektifan dalam penerimaan kas. Sistem pengendalian intern cukup memadai dalam operasional kegiatan perusahaan. This study aims to determine the accounting information system for collection of accounts receivable in supporting the effectiveness of cash receipts at PT. Fadel Indonesian Lubricants. This study uses qualitative descriptive data analysis. The research was conducted at PT. Fadel Indonesian Lubricants. Research result. PT. Fadel Pelumas Indonesia has implemented an accounting information system appropriately in the process of selling and collecting receivables. The methods and information technology used strongly support the effectiveness of cash receipts]]>
<![CDATA[ANALISIS MANAJEMEN PERKREDITAN UNTUK MENINGKATKAN PROFOTABILITAS PADA PT BANK SULSELBAR DI MAKASSAR ]]>
<![CDATA[Asnira Asnira]]>;
<![CDATA[Amir Amir]]>;
<![CDATA[Indrawahyuni Indrawahyuni]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2511
<![CDATA[Research aims to determine the effectiveness and growth of indigenous revenue in the district Revenue Service Makassar City. This type of research is quantitative descriptive. The population of this research is the financial report of Makassar City District revenue office. Samples taken from the financial report of the Makassar City District revenue office in the last five years, from 2013 until 2017. Data analysis uses the ratio of effectiveness and native revenue growth, indicating that from both analyses of financial ratios are effective. ]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DAN KUALITAS PELAYANAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) PANGKEP ]]>
<![CDATA[Hasrianti Hasrianti]]>;
<![CDATA[Amril Amril]]>;
<![CDATA[Sitti Zulaiha]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2516
<![CDATA[This research aims to be first, to measure and analyze the level of efficiency achieved by the Pangkep Regional General Hospital (RSUD). The calculation technique used in the study is to calculate the efficiency ratio Regional General Hospital (RSUD) Pangkep. Second, by calculating the quality of service provided by the Regional General Hospital (RSUD) Pangkep through Servqual Score by using five-dimensional variables Tangibles, Reliability, Responsiveness, Assurance, and Empathy, namely by comparing the reality received with the expected patient with the five dimensions. Based on the results of the calculation and data collection of the Regional General Hospital (RSUD) budget realization report, it can be concluded that the management of Pangkep Regional General Hospital (RSUD) is not good because the efficiency level above 100% means that financial management is said to be not good. As for the quality of service provided from five dimensions based on patient responses are classified as no quality and no effective.]]>
<![CDATA[ANALISIS FAKTOR NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR BERSAMA SAMSAT KABUPATEN PINRANG ]]>
<![CDATA[Gusti Gusti]]>;
<![CDATA[Mahmud Nuhung]]>;
<![CDATA[abd Salam]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2512
<![CDATA[The purpose of this study was to determine the effect of subjective norms on motor vehicle taxpayer compliance. the type of research used in this study is quantitative descriptive analysis.The analysis method used in this research is inductive, deductive, and cumulative analysis methods. Based on the results of an analysis of the influence of subjective norms, several factors were found to be factors for motor vehicle taxpayer compliance.From the results of the analysis of the influence of subjective norms on taxpayer compliance based on measurements using the cumulative frequency of subjective norms shows that the items on the questionnaire have an effect on taxpayer compliance, which is a factor of taxpayer compliance is also caused by good service quality, because it has fulfill several dimensions of service. So that in this study subjective norms are stated to have a positive effect on taxpayer compliance.]]>
<![CDATA[ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR ]]>
<![CDATA[Fifi Alfiah]]>;
<![CDATA[Ruliaty Ruliaty]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2517
<![CDATA[Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.]]>
<![CDATA[ANALISIS PENGARUH KESADARAN PAJAK, SANKSI DENDA DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN ]]>
<![CDATA[Saeful Saeful]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Asri Jaya]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2513
<![CDATA[The type of research used in this study is explanation research with a quantitative approach. Samples were obtained by random sampling. Data collection techniques use questionnaire, data types are primary data and secondary data. The primary data was then analyzed using multiple linear regression analysis as an analytical tool using the SPSS 24.0 application. The results of this study are tax awareness has a significant effect on taxpayer compliance, while fines sanctions do not have a positive effect on taxpayer compliance, and the tax authorities' attitude has a positive effect on taxpayer compliance. Where Adjusted R Square of 0.256 shows that 25.6% of tax awareness, fines and attitudes of tax authorities to taxpayer compliance while 74.4% are explained in other factors not examined in this study.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT MODAL KERJA PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK UNIT CAKKE CABANG ENREKANG. ]]>
<![CDATA[Fajrah Yana]]>;
<![CDATA[Muchran Bl]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2518
<![CDATA[This research has the goal to understand the implementation of the system and procedure granting working capital credit and internal control on PT BRI unit cake branch enrekang. The type of research is descriptive qualitative. The data is primary and secondary data. The collection of data using interviews and observation. The result oh this research describe several weaknesses in the system and procedures and internal control in PT BRI unit cake branch enrekang. Based on the results from the study, then suggested that there is no double on account of officer, adding from sheets ceklist, and should be done in internal control supervision document or file-file routinely.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR SAMSAT GOWA ]]>
<![CDATA[Darlini Darlini]]>;
<![CDATA[Mahmud Nuhung]]>;
<![CDATA[Abd Salam]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2514
<![CDATA[The analytical method in writing this thesis is a quantitative descriptive method, which is an analysis that emphasizes the discussion of data and research subjects by presenting data systematically and not concluding the results of the study. In this study researchers used Quantitative Descriptive analysis techniques. This study aims to determine the level of effectiveness of tax collection by forced mail and its contribution to corporate income tax revenue at the Gowa Makassar Samsat office. From the results of the study it can be concluded that the collection of tax with a forced letter in the Gowa Makassar Samsat office is classified as Effective but the Tax Billing Contribution by forced letter to the tax revenue at the tax service office at Uptd Gowa Regional Income is classified as very less in terms of its nominal value.]]>
<![CDATA[PENERAPAN PPN MASUKAN DAN PPN KELUARAN PADA PT.KARYA MANDALA PUTERA SULAWESI SELATAN ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[Amran Amran]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2519
<![CDATA[This study aims to assets whether the application of value and added tax value and value added tax on PT.The work of the mandala son has been in accordance with the tax laws in 2017.The type of research used in this research is case study with quantitative descriptive approach.The data is processed Lis tax output and input on PT.Work mandala son of 2017 obtained from tax reports such as value added tax during the year 2017.while the data analysis techniques used in the study is to collect the necessary data that comes from the company and then describes it as a whole. Based on the results of data processing can be concluded that appilacation of value added tax on PT.Work of the mandala son for collection,recording,reporting is in accordance with the law number 42 of 2009 regarding value added tax. ]]>
