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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 130 Documents
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING Usman Rahman; Basri modding; Amiruddin Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.132 KB) | DOI: 10.26618/inv.v2i2.4117

Abstract

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.
PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN PANGKAJENE DAN KEPULAUAN Indriana Indriana
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.295 KB) | DOI: 10.26618/inv.v1i1.2017

Abstract

This study aims to determine the effect of Good Governance on Local Government Performance Pangkajene and Kepulauan. The type of research used in this study is quantitative by using descriptive statistical analysis method or SPSS 16. The data is processed is the result of questionnaires from the statement of employees of Pangkep District office. Data analysis techniques using simple linear regression formula and descriptive statistical test through SPSS 16 application. Based on the results of data analysis techniques using the formula used to produce the conclusion that the financial performance of local government of Pangkep district is very influential seen from the level of financial performance of local governments Pangkep district.
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.
DAMPAK KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Wahyudi Wahyudi; Suriyanti Suriyanti
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1437.815 KB) | DOI: 10.26618/inv.v2i2.4108

Abstract

This study aims to determine the Impact of CR, DER, and ROA on Stock Return. The research uses a theory/concept base, supported by previous studies which have similarities in variables. The object of this research is the Cosmetic Company which is listed on the Indonesia Stock Exchange. The type of data used is secondary data. Using descriptive statistical techniques and panel data regression assisted by Eviews 10.0 for data analysis. The results found that CR has a negative and significant effect on Stock Return, DER has a positive and not significant effect on Stock Return. ROA has a positive and not significant effect on Stock Return.
EFEKTIVITAS PENGGUNAAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI Endang Winarsih; Asyarif Khalid; Forene Yenjeni
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.296 KB) | DOI: 10.26618/inv.v2i1.3181

Abstract

In an effort to maximize Taxpayer Compliance, the Directorate General of Taxation always optimizes services so as to increase public awareness of orderliness as taxpayers, one way to do tax reform is to utilize information and communication technology by implementing e-filing systems. This research is a Mix Method research in which research combines two research methods at the same time, qualitative and quantitative. The purpose of this study is to determine the Effectiveness of the Use of E-Filing in the Framework of Improving Compliance Reporting the Obligatory Annual Notification of Individuals. The results of this study indicate that the use of e-filing has been successful in increasing the compliance of individual taxpayers by increasing the annual tax return report of individual taxpayers. Taxpayers find it easy to report their annual tax returns by using e-filing. In addition, taxpayers are aware of their obligations as taxpayers. However, there are some obstacles in implementing e-filing, namely the lack of knowledge of taxpayers and the difficulty of convincing taxpayers to use e-filing effectively and efficiently.
PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Afdatil Afdatil; Teguh Erawati; Dewi Kusuma Wardani
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.732 KB) | DOI: 10.26618/inv.v3i1.6027

Abstract

This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant
PENGARUH DANA PIHAK KETIGA DAN RASIO KECUKUPAN MODAL TERHADAP PEMBIAYAAN MURABAHAH Kresnhanto Aziz; Dian Hakip Nurdiansyah
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.436 KB) | DOI: 10.26618/inv.v3i1.4973

Abstract

This study aims to examine the effect of Third Party Funds and Capital Adequacy Ratio on Murabahah Financing in Indonesia from 2017-2019. This research method uses quantitative approach. The data used in this study comes from financial statements of sharia bank companies in Indonesia for the period of 2017-2019. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help from SPSS 23 software. The sampling technique uses non probability sampling with purposive sampling technique. The results of statistical testing show that partially Third Party Funds has positive effect on Murabahah Financing and Capital Adequacy Ratio has positive effect on Murabahah Financing. Meanwhile, simultaneously Third Party Funds and Capital Adequacy Ratio has an effect on Murabahah Financing. Then, the coefficient of determination (R2) was 97,5%. This shows that Third Party Funds and Capital Adequacy Ratio variables can effect the Murabahah Financing by 97,5% and the remaining of 2,5% is influenced by other variables which are not used in this study. Keywords: Third Party Funds, Capital Adequacy Ratio, Murabahah Financing
ANALISIS PENGARUH KESADARAN PAJAK, SANKSI DENDA DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN Saeful Saeful; Abdul Muttalib; Asri Jaya
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.676 KB) | DOI: 10.26618/inv.v1i2.2513

Abstract

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.
MENGGAGAS KODE ETIK AKUNTAN PUBLIK DALAM BINGKAI NILAI KEARIFAN LOKAL BUDAYA BUGIS Romy Nugraha Js; Syamsu Alam; Asriani Junaid
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 (770.789 KB) | DOI: 10.26618/inv.v3i2.6043

Abstract

With knowledge, understanding, a better willingness to apply moral and ethical values adequately to reduce various ethical violations, it is necessary to have an in-depth study from various perspectives on the ineffectiveness of the application of accounting professional ethics in Indonesia. This study wants to provide a new perspective to initiate a code of ethics for public accountants with the perspective of local wisdom values for Bugis culture. This type of research is classified as a qualitative descriptive study using a Postmodern Ethnographic approach. This research data collection method from the results of interviews with informants using Spradley's ethnographic method. The results of this study indicate that the combination of the values of the life of lempu, getteng, warani and acca can strengthen auditors in holding tight to the principles of integrity, objectivity, competence and confidentiality in the code of ethics, which are wrapped in the values of siri 'life that make public accountants professional in carrying out their work and added work motivation with reso life values, all the values of life will be integrated into the soul in a public accountant. Keywords: Ethics; Code of Ethics; Bugis Cultural Local Wisdom Values.
PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DI KABUPATEN SIDENRENG RAPPANG Haslindah Haslindah; Jeni Kamase; Hajering Hajering
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (903.305 KB) | DOI: 10.26618/inv.v2i2.4113

Abstract

In this study the author has the objective to determine the effect of management accounting system and budget particiaption on managerial performance on the staff of the Local Government Sidenreng Rappang either partially or simultaneously. The hypothesis of this study is: Suspected of management accounting system and budget particiaption have a significant impact on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.  The data required in this study is primary data in the form of respondents’ assessment of Management Accounting Systems, Budget Particiaption and Managerial Performance in Local Government Offices Sidenreng Rappang. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of the data analysis in this study it can be concluded that the management accounting system and budget particiaption have a significant influence on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.

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