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Nur Sandi Marsuni
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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. 6 No. 2 (2024): September 2024" : 15 Documents clear
The Importance of Accurate Budgeting in Achieving Company Financial Goals Khaddafi, Muammar; Zahra, Siti Aqila; Safitri, Irma; Salsabila, Viya Aurelia; Ramadhan, Chairy
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.13401

Abstract

This journal aims to explain the background of company management, which is not much different from project management which is intended to provide guarantees for achieving blueprint results regarding long-term programs. The budget preparation process includes preparing budget representations, preparing short-term process plans, as well as orientation to company profits. Selection of plans is based on the impact of planned activities on profits. Therefore, the budget preparation process is often carried out by preparing short-term profit planning plans. Top management involves selecting activity plans that can influence the success and profits of the company. Management uses profit and business volume analysis techniques. Analysis of these benefits provides information that allows management to select various alternative activities to be adjusted in planning. Once an activity plan is selected to achieve company targets, the responsible manager needs to implement the plan. This requires resource allocation to enable it to achieve the set targets. The method used to collect data involves library research, by collecting relevant data from books, dictionaries, journals, papers and other sources without forgetting to review the field. Based on research carried out based on existing literature reviews, the results of the research data will be the basis for formulating company plans and implementing them thoroughly to achieve effective control over various company activities in accordance with predetermined plans.
The Influence of the Technology Acceptance Model (TAM), E-System and the Role of the Account Representative on Taxpayer Compliance at West Makassar KPP Kaliky, Faizah Salma; Rahim, Syamsuri; Wahyuni, Nur
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14012

Abstract

This research investigates the influence of the Technology Acceptance Model (TAM), E-System, and the Role of the Account Representative on taxpayer compliance at the West Makassar KPP. The study's population consists of all taxpayers registered at the West Makassar KPP, with a sample size of 88 taxpayers selected for analysis. To ensure the validity and reliability of the questionnaire results, thorough testing was conducted, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The primary analytical method employed is multiple linear regression analysis. The findings reveal that the Technology Acceptance Model (TAM) exerts a significant positive impact on taxpayer compliance, indicating that when taxpayers perceive technology as beneficial and user-friendly, they are more likely to comply with tax regulations. Conversely, the E-System demonstrates a significant negative effect on taxpayer compliance, suggesting potential issues with its implementation or usability that hinder compliance. Furthermore, the role of the Account Representative is found to have a significant positive effect on taxpayer compliance, highlighting the importance of personal interaction and support in facilitating tax compliance. Overall, the study emphasizes the critical factors influencing taxpayer compliance, providing insights that could inform policy decisions and the development of strategies to enhance compliance at the West Makassar KPP. These findings are crucial for improving tax administration and ensuring greater adherence to tax obligations among registered taxpayers.
The Influence of Audit Fees, Leadership Style, and Professionalism on Auditor Performance Through Auditor Experience as an Intervening Variable F.DJ, Faradibha; Alam, Syamsu; Tenriwaru, Tenriwaru
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14366

Abstract

This research aims to find out whether the audit fee variables, leadership style and professionalism have a direct influence on auditor performance or are assisted by the intervening variable, namely experience. This research is quantitative. The research location was carried out at the Makassar City Public Accounting Office, South Sulawesi. The data source taken is the Primary data source. The data collection technique used by researchers is distributing questionnaires. Meanwhile, in analyzing the data, researchers used software, namely Smart PLS. The results of this research show that leadership style and professionalism have a positive and significant influence on auditor performance, audit fees have a positive but not significant influence on auditor performance. Audit fees have a positive and significant effect on experience, but leadership style and professionalism have a positive but not significant effect on experience. Experience has a negative and insignificant influence on auditor performance. Audit fees, leadership style and professionalism have a positive and significant influence on auditor performance through the experience variable as an intervening variable.
Analysis of Factors Influencing Accounting Students in Choosing a Career as a Public Accountant Kotte, Jeniwanti Carolina; Natalia, Desi; Kaloeti, Ade Kristianus
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14440

Abstract

This research aims to identify the factors influencing accounting students' career choices as public accountants, focusing on students from various universities in Yogyakarta. The study examines four key variables: financial rewards, professional training, work environment, and market considerations. Using a case study approach, data were collected through questionnaires and analyzed via logistic regression and classical assumption tests. The results indicate that financial rewards, professional training, and the work environment significantly influence students' decisions to pursue careers as public accountants. However, job market considerations do not have a significant effect. The findings emphasize that students place high importance on adequate compensation, professional development opportunities, and a conducive work environment when making career decisions. This research provides valuable insights into how universities can better support students in choosing relevant career paths and highlights the importance of aligning educational outcomes with industry expectations. Further, it underscores the need for ongoing professional training and development for accounting students to meet the demands of the profession. These results could serve as a guide for curriculum development and career advisory services in accounting education.
Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts & culture.
Analysis of the Influence of Good Governance and Leadership on the Performance of the Bombana Regency Regional Government Agustina, Ria; Tenriwaru, Tenriwaru; Tjan, Juliyanty Sidik
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14469

Abstract

This research aims to test the analysis of the influence of good governance and leadership on the performance of the Bombana regional government. The data in this research were obtained from heads of SKPD (Regional Apparatus Work Units) or OPD (Regional Apparatus Organizations) who are in charge of public services, both involved in regional financial and non-financial management in the Bombana Regency Government who were willing to be respondents. This research uses primary data by conducting direct research in the field by giving questionnaires/statement sheets to respondents and sampling using the census method with a total of 30 department heads from several SKPD or OPD in Bombana Regency as respondents. Data analysis techniques were carried out using descriptive statistical analysis and SPSS 26.0. The research results show that good governance has a positive and significant effect on government performance. The better the good governance, the better the level of government performance. good governance can stimulate public participation in monitoring and evaluating government policies. By providing more detailed financial information, the public can be more actively involved in the decision-making process. Leadership has a positive and significant effect on government performance, the better the leadership, the better the level of government performance. This is where the central role of leaders acts as being able to strengthen the capacity and skills of government officials regarding accounting, improving the quality of financial management at all levels of government.
The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Usman, Usman; Rezkiyanti, Nur Alfiah; Samual, Nurul Rahima
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14492

Abstract

The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, receipts and expenses (encompassing profits and losses), cash flow, zakat funds, and benevolent funds. These interpretations are deeply rooted in the traditions prevalent within the community, illustrating the integration of Sharia principles into the accounting practices associated with nahusanamang. The traditional understanding of nahusanamang within Islamic accounting underscores its broader role beyond mere financial transactions. It embodies religious values, fostering familial and social bonds while alleviating the burdens of individuals with pressing needs, known as sahibul hajat. This research underscores the significance of incorporating Islamic principles into accounting practices, emphasizing the broader societal and ethical dimensions inherent in financial transactions. By contextualizing nahusanamang within Islamic accounting frameworks, this study contributes to a deeper understanding of how religious values intersect with financial management practices within specific cultural contexts. Ultimately, the findings of this study provide valuable insights for practitioners and scholars alike, highlighting the importance of aligning accounting practices with religious and cultural values to ensure ethical and socially responsible financial management within diverse communities.
Perspective of Micro Business Financial Behavior (Case-Study On Tape Mom Ashka’s) Nugrayanti, Rezhy; Hasnidar, Hasnidar; Yusdiman, Yusdiman
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14496

Abstract

Financial behavior is the ability or actions carried out by a person in organizing and managing finances, starting with planning, spending, bookkeeping, monitoring, and accountability for the financial resources they have. This research is conducted at the Mom Ashka Sticky Tape micro business which is located in the Tallo subdistrict of Makassar city. The aim of this research is to explore the perspective of microbusiness actors regarding financial behavior. This research used a qualitative case-study approach. The type of data used in the research is primary data, the data collection methods are observation, interviews, and documentation. The results of this research showed that there are several perspectives regarding the financial behavior of Mom Ashka Sticky Tape Micro Business actors, which contradict several theories, namely costs, budgets, and business savings. This showed that Mom Ashka's Sticky Tape Micro business is still not perfect in implementing financial behavior into business. Financial behavior is very influential in running a business, as it can improve and develop a business actor in running a business, starting from the aspect of knowledge regarding how to manage a business, improving marketing and the quality of human resources, up to preparing financial reports. This is one way to the develop of a business therefore, financial behavior is very important to apply to MSME actors.
Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Analysis of Cooperative Health Level at Mallomo Jaya Abadi Makassar Saving and Loan Cooperative Mahmuda, Asriyani; Idris, Hariany; Nuraisyiah, Nuraisyiah
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14598

Abstract

The aim of this research is to analyze the health level of cooperatives in the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative (KSP) for the 2020-2022 period. An assessment of the condition of the cooperative resulted in the predicates of being healthy, quite healthy, under supervision, and under special supervision. This research method is descriptive with a quantitative approach. The research data used are the financial reports of KSP Mallomo Jaya Abadi Makassar, especially the balance sheet and reports on the calculation of remaining operating results. The data collection techniques used were documentation and interviews. The data analysis technique is carried out by data reduction, data analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs No. 06/Per/Dep.06/IV/2016, and drawing conclusions. The research results show that the health level of the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative in 2020 is predicted to be 'Under Supervision', with a total score of 53.20. In 2021, the title was 'Under Supervision', with a total score of 58.20. In 2022, the title is 'Under Supervision' with a total score of 64.15. With a total score of 58.51, the predicate is 'Under Supervision'.

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