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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 4, No 2 (2022): September 2022" : 15 Documents clear
Comparisonal Analysis Of Debt To Equity Ratio (DER) Between Pt. Bank Mega, Tbk And Pt. Bank CIMB Niaga, Tbk Edward Jumadi Tandiarrang; Nurhayati Nurhayati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.7805

Abstract

This study aims to determine whether there are differences in the Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The data used in this study is quantitative data from secondary data sources which are then processed. This type of research is comparative, comparative research is used to determine the difference in Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The research instrument used is a list of tables containing data on total debt and total equity of PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The population used in this study were all financial statements of PT. Bank Mega, TBK since being listed on the IDX from 1969 to 2020 for 51 years and PT. Bank CIMB Niaga, TBK since being listed on the IDX from 1989 to 2020, which is 31 years. The sample in this study is the financial statements of PT. Bank Mega, TBK and PT.Bank CIMB Niaga, TBK for 10 years, from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique with the criteria (1) financial statement data is available for 10 consecutive years namely the years 2011-2020 (2) the 10-year sample data already represents the existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used in this research is descriptive analysis and statistical analysis using independent sample t test. The results showed that there was no difference in Debt to Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK.
The Effect of Price Earning Ratio (PER), Debt To Equity Ratio (DER) and Return on Asset (ROA) on Stock Prices in PT Sekar Laut Tbk. nurayu safitri; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study aims to examine the effect of Price Erning Ratio (PER), Debt To Equity Ratio (DER) and Return On This study aims to determine the effect of Price-to-Earnings Ratio (PER), Debt-to-Equity Ratio (DER) and Return on Assets (ROA) on the stock price of PT Sekar Laut Tbk. The research instrument used is a list of tables, namely the financial statements of PT Sekar Laut Tbk and a list of 10-year stock prices from 2011 to 2020. The research sample used is data from the 10-year financial statements of PT Sekar Laut Tbk from 2011 to 2020. While the sampling technique used is purposive sampling, the criteria are based on the availability of the latest data and research variable data to be used. The data in this study were processed using SPSS. The hypothesis testing method uses a significance level of 5%. The results show that the Price Earning Ratio (PER) has a significant effect on stock prices, the debt-equity ratio (DER) has no significant effect on stock prices and return on assets (ROA) has a significant effect on stock prices, significant effect.Keywords: Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Assets (ROA), and Stock Prices.
Implementation, Control Of Management Audit On The Performance Of The Regional Drinking Water Company (PDAM) Palopo City Arianto Dangkeng; Nurfaisah Nurfaisah; Achyar Adya Wally
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9000

Abstract

Implementation of Management Audit at Regional Water Company (PDAM) Palopo City This research was conducted in order to find out how the management audit process at PDAM Palopo City. This research was carried out using a descriptive analysis case study method, which is a method that collects, presents and analyzes. The collection of research material is carried out by taking financial data and distributing questionnaires so that it will obtain a fairly clear picture of an object under study. From the research that was faced by the author, there were not a few obstacles the author got, including data access and free time for interviews. The research results obtained are as follows; The planning managed by the company has been effective, but in operating control it is seen that it still needs careful evaluation. Productivity has been adequate in distributing raw materials in the form of water seeds and has met service standards. The level of inventory or reserves has been adequate but in the consumer service sector it is still considered less than optimal so it is recommended for company management to evaluate it as an internal control. The most sensitive thing is in the budget or financial sector. The results were less than optimal, especially in the income sector which decreased compared to last year.
Profitability Ratio Analysis Of Capital Structure At Pt. Sekar Bumi, Tbk. Richa Anugrah Setiani
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9003

Abstract

In the current era of globalization, advances in science and technology have caused world economic activities to develop very rapidly. The company's goal is to maximize profits. To measure the level of profit used profitability ratios. The profitability of a company can be influenced by the inventory used for the continuity of a production process. The purpose of this study was to determine whether there is an effect of the ratio of Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), and Return On Equity (ROE) on the Debt to Equity Ratio (DER) at PT. Sekar Earth. Tbk. Population for 15 Years. Sampling using purposive sampling method so that the number of samples obtained is 10 years. The data analysis technique used is carried out with the help of the Statistical Package For The Social Science (SPSS) program, namely by performing multiple linear regression analysis which is carried out to determine the dependence of a dependent variable with two or more independent variables through a test requirement, namely passing the classical assumption test consisting of from normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. and tested the hypothesis. The results of this study indicate that the Net Profit Margin (NPM) has a positive and insignificant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. Gross Profit Margin (GPM) has a negative and insignificant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. Return on Assets (ROA) has a negative and significant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. And Return On Equity (ROE) has a positive and significant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk.
The Effect Of Financial Literature, Lifestyle, Income, And Gender On The Financial Behavior Of The Millenial Generation Ardiana Elitasari; Gendro Wiyono; Alfiatul Maulida
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study was conducted to test whether financial literacy, lifestyle, income and gender on the financial behavior of the millennial generation. The selected method used in this study is a quantitative method. This type of research uses descriptive and quantitative statistics, which are used to determine the level of financial literacy and what influences financial behavior in students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. The variables used are financial literacy behavior as the dependent variable, lifestyle, income and gender as independent variables. The sample is part of the selected population obtained based on certain procedures that can represent the population. So based on the calculation of the sample using the Slovin formula, the research sample was obtained as many as 80 active student respondents from the 2017 - 2020 class. The sampling technique was based on research needs. This means that purposive sampling is more used by researchers if a study requires a sampling technique in this study, namely using a purposive sampling technique, The results of the analysis show that financial literacy has no effect on financial behavior, lifestyle has a positive effect on financial behavior, lifestyle has a positive effect on financial behavior and lifestyle has a positive effect on financial behavior.

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