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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. 7 No. 2 (2025): September 2025" : 15 Documents clear
Optimal Portfolio Analysis Using the Markowitz Model: A Case Study in Mining Industry Companies Listed on the Indonesia Stock Exchange Budiandriani, Budiandriani; Sarira, Wahyuni Tommo; Nurhasimah, Nurhasimah; Manjas, Sitti Zalsamala Maulina; Rafiuddin, Rafiuddin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/yr7v9q58

Abstract

This study aims to test. Optimal Portfolio Using the Markowitz Model: Case Study in Mining Industry Companies Listed on the Indonesia Stock Exchange. This study uses Secondary data needed in this study is the Annual Report data of Mining Industry Companies Listed on the Indonesia Stock Exchange in 2021 - 2023 from the official website of each company. Sampling of respondents was carried out by purposive sampling. Purposive sampling is the selection of samples based on assessment. This analysis is assisted by Microsoft Excel software. The results of the study show that the portfolio with maximum profit consists of ICNO 2.93, ENRG 0.32, TINS -0.23, MEDC 0.01, PSAB -1.24, IFSH 3.01, ANTM 1.65, MBAP 0.09, and PTBA 1.40. The expected return of the portfolio is 0.66 with a risk of 0.22. This optimal portfolio is better than a portfolio filled with 10 stocks with the same weight, where the expected return increases from 0.21 to 0.66 and the standard deviation decreases from 0.29 to 0.22. This shows that allocating funds using the optimal portfolio is more effective than equalizing the weights on each stock.
The Effect of Return on Assets, Return on Equity, and Loan-to-Deposit Ratio on Capital Adequacy Ratio: Evidence from Indonesian State-Owned Banks Pranoto, Dimas; Arifin, Atwal
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/256npr93

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Loan-to-Deposit Ratio (LDR) on the Capital Adequacy Ratio (CAR) of state-owned banks in Indonesia. Maintaining an optimal CAR is crucial for banks to ensure financial stability and compliance with regulatory requirements. To address this objective, panel data regression analysis was employed using secondary data obtained from the annual reports of state-owned banks for the 2019–2023 period. Several diagnostic tests were conducted to select the most appropriate model, and the Random Effect Model (REM) was determined to be the best fit. The empirical findings demonstrate that ROA, ROE, and LDR jointly exert a statistically significant influence on CAR, indicating that bank profitability and liquidity collectively play a role in determining capital adequacy. However, the partial results of the t-test reveal that only ROA has a significant positive effect on CAR, while ROE and LDR show no significant effect. These results highlight the importance of profitability, as measured by ROA, in strengthening capital adequacy. The findings provide valuable insights for policymakers as a reference for designing strategies to maintain banking stability, for banking institutions as input for evaluating financial health, and for investors and potential investors as a basis for assessing bank soundness before making investment decisions.
Application of Information Technology for Enhancing Accounting Effectiveness in the Regional Finance and Assets Agency Sudarti, Sudarti; Abd. Samad; Hasniaty
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gk2hzw63

Abstract

Purpose: This study aims to evaluate the effectiveness of the Regional Government Information System (SIPD) in improving efficiency, transparency, and accountability in regional financial management, with a focus on identifying the factors that hinder its optimal implementation at the Regional Financial and Asset Agency (BKAD) of Paniai Regency. Design/Methodology/Approach: A qualitative research design was employed using in-depth interviews and document analysis. Informants included one division head, three financial staff members, and two IT personnel at BKAD. Data were analyzed using thematic analysis to identify major challenges and recurring themes related to SIPD implementation. Findings: The study reveals that SIPD implementation is constrained by several challenges, including limited internet connectivity in remote areas, inadequate technological infrastructure, and insufficient human resources with the necessary technical expertise. Additionally, poor synchronization between BKAD and other regional government agencies (OPDs) in financial reporting contributes to delays in the preparation of financial statements. Practical Implications: The findings suggest that enhancing technological infrastructure, procuring compatible devices, and providing targeted training programs are crucial to improving system performance. Furthermore, strengthening regulations and policies is necessary to ensure compliance and inter-agency coordination. Originality/Value: This study contributes to the literature by offering empirical insights into SIPD implementation challenges in an under-researched region, providing actionable recommendations for policymakers and practitioners to enhance financial transparency and accountability.
The Influence of Distribution and Pricing on Purchase Decisions at the Sari Roti Outlet of PT Indosari Niaga Nusantara in Parepare Sulawati, Sulawati; Angka, A. Fitri Sugi; Dinsar, Arfandy
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gcceqz34

Abstract

This study aims to determine whether Distribution and Price have a partial and simultaneous effect on the Purchase Decision of Sari Roti outlets at PT INDOSARI Niaga Nusantara Parepare. In this study, the population sampled consisted of 45 people. The research method used is data description with the help of Statistical Product and Service Solutions (SPSS) software version 25.The data collection methods used include Interviews, Documentation, and Observation. This research involves several tests, including Validity Test, Reliability Test, Multiple Linear Regression Analysis, as well as t-test (partial), F-test (simultaneous), and Coefficient of Determination (R²). These results indicate that Distribution (X1) has a significant partial effect on the Purchase Decision of Sari Roti Outlet PT INDOSARI Niaga Nusantara Parepare. This is based on the t-count value of 2.677 > t-table value of 2.018 and a significance value smaller than 0.05 (0.000 ≤ 0.05). Price (X2) has a significant partial effect on the Purchase Decision of Sari Roti Outlet PT INDOSARI Niaga Nusantara Parepare. This is based on the t-count value of 5.648 > the t-table value of 2.018 and a significant value of 0.000 ≤ 0.05. Distribution and Price simultaneously affect the Purchase Decision of Sari Roti Outlet PT INDOSARI Niaga Nusantara Parepare. This is based on the calculated F value of 62.069 > the table F value of 2.83 with a significance value of 0.000 < 0.05.
Evaluating the Effect of Innovation Strategy on Customer Interest through the Memberku Application in Bakti Huria Syariah Cooperative Uyun, Nurul; Fatimah, Siti; Kamaruddin, Kamaruddin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/400r4c82

Abstract

This study explores the implementation of innovation strategies at Bakti Huria Syariah Makassar Cooperative and examines their impact on members’ interest in using the Memberku digital application. The research focuses on three core aspects: the application of innovation strategies in developing the Memberku application, the supporting and inhibiting factors influencing implementation, and the effectiveness of these strategies in encouraging members to adopt digital cooperative services. A qualitative descriptive approach was employed to gain in-depth insights into these processes. Data were collected through observation, semi-structured interviews, documentation, and a comprehensive literature review. The IT Division of the cooperative served as the primary data source, providing critical information regarding system updates, user growth, and operational challenges. Data analysis was conducted in three systematic stages: data reduction, data presentation, and conclusion drawing. The findings indicate that the innovation strategy has been relatively effective in enhancing member engagement and promoting digital service adoption. Following a major system update in 2023, the cooperative recorded an increase of 300 new users, while the marketing team was tasked with acquiring at least ten additional users each month. Success was assessed through two key performance indicators: the number of active users and the volume of transactions through the application, both of which demonstrated significant growth. These results underscore the effectiveness of innovation strategies in driving the digital transformation of cooperative services.
Digital Transformation of Public Sector Accounting: A Literature Review on Technology Adoption in Government Financial Reporting Irmawati, Irmawati; Haliah; Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/tgypp081

Abstract

The digital era has transformed public sector accounting, offering opportunities to enhance the quality, transparency, and accountability of government financial reporting through technologies such as artificial intelligence, blockchain, big data analytics, and cloud computing. Despite its potential, research gaps remain regarding the adoption and implementation of these technologies within the public sector. This study aims to examine the development of digital technology in government financial reporting, identify key challenges, and evaluate the impact of emerging technologies on accounting transformation. Using a qualitative approach, a systematic literature review was conducted covering studies published between 2020 and 2025 in Scopus, Web of Science, Google Scholar, and ScienceDirect. Thematic analysis was employed to identify patterns and trends. The findings highlight that technology adoption enhances efficiency, participation, and accountability but faces barriers such as system incompatibility, limited technical capacity, regulatory misalignment, and organizational resistance. The study concludes that digital transformation creates a disruptive yet strategic opportunity for public sector accounting, requiring a gradual and holistic approach. Policy implications include the need for regulatory harmonization, sustainable infrastructure investment, capacity-building programs, and a clear roadmap for technology adoption. This research contributes to the literature by providing an integrated framework for understanding digital transformation in government financial reporting.
Evaluation of Debt Payment Procedures through Domestic Documentary Credit (SKBDN): A Case Study of PT Varia Usaha Beton Safitri, Viona Adelia; Vendy, Vicky
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pzd7bp58

Abstract

This study investigates the implementation of vendor debt payment procedures through Domestic Documented Credit Letters (SKBDN) at PT Varia Usaha Beton Sidoarjo. The purpose is to evaluate the effectiveness, efficiency, and challenges of SKBDN in supporting corporate payment systems. Data collection methods included observation, documentation, and semi-structured interviews with key personnel from the Treasurer Division. The findings show that SKBDN follows a structured process, beginning with document preparation, internal verification, managerial approval, and subsequent submission to the bank. This system provides a strong payment guarantee and strengthens internal financial control. However, its practical application remains less effective because fund disbursement requires up to six months, leading to delays in vendor transactions. The delays are primarily caused by document complexity, multi-level verification, and extended coordination between parties. Despite these drawbacks, SKBDN offers financial advantages since administrative costs and penalties are shifted to vendors, creating cost efficiency for the company. As a response to prolonged payment timelines, PT Varia Usaha Beton has considered adopting Supply Chain Financing (SCF), even though it involves higher costs. This study provides valuable insights for organizations evaluating debt payment systems, highlighting the importance of balancing timeliness, cost efficiency, and operational effectiveness.
The Effect of Current Ratio and Debt to Asset Ratio on Net Profit Margin at PT Hutama Karya (Persero) Ningsih, Eka Putri; Pratiwi, Aliah
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qzkd8643

Abstract

This study investigates the effect of the Current Ratio (CR) and Debt to Asset Ratio (DAR) on the Net Profit Margin (NPM) of PT Hutama Karya (Persero), a state-owned enterprise in Indonesia’s construction sector. Employing a quantitative associative research design, the study analyzes financial data extracted from audited annual reports covering 2014–2023. The variables examined include current assets, total liabilities, and net income after tax. Purposive sampling was applied to ensure the selection of relevant and complete data, while data analysis was conducted using SPSS software with a 5% significance level. The results reveal that CR and DAR, individually, do not significantly influence NPM. Furthermore, simultaneous testing confirms that both ratios collectively have no significant impact on profitability. The findings suggest that short-term liquidity and leverage are not primary determinants of net profit performance in PT Hutama Karya (Persero) during the observed period. This outcome may be attributed to the company’s long-term project investments, government-backed financing schemes, and operational strategies that prioritize large-scale infrastructure development over liquidity optimization. The study highlights the need for management to focus on operational efficiency, cost control, and effective project execution to enhance profitability. For future research, it is recommended to examine additional financial and operational variables, such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Working Capital Turnover (WCT), to provide a more comprehensive understanding of profitability determinants in state-owned construction enterprises. These insights contribute to both academic literature on financial performance and practical decision-making in managing complex SOEs engaged in strategic national projects.
Pillars of Performance Improvement of Bawaslu Sidenreng Rappang Through Budget Accountability and Transparency Wahyuni, A; Semaun, Syahriyah; Muhammadun, Muzdalifah; Damirah, Damirah; Frihatni, Andi Ayu
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/5gq6e415

Abstract

This study aims to analyze the effect of accountability and transparency on the performance of Bawaslu Sidrap in managing the 2024 election budget. The research employs a quantitative descriptive approach with an associative design. The population includes all employees of Bawaslu Sidenreng Rappang Regency involved in the 2024 general election, and data were collected through questionnaires distributed via Google Forms. The results indicate that accountability achieved 77%, transparency 74%, and performance 74%, exceeding the expected value of 65%. Correlation analysis demonstrates that both accountability (X1) and transparency (X2) have a strong and significant relationship with Bawaslu performance (Y), with Pearson correlation coefficients of 0.679 and 0.722, respectively. The t-test shows that accountability significantly influences performance (p = 0.028 < 0.05), whereas transparency does not show a significant effect (p = 0.62 > 0.05). The F-test results confirm that accountability and transparency simultaneously have a significant effect on performance, suggesting that the variables complement each other when assessed together. These findings underscore the importance of strengthening accountability mechanisms to enhance Bawaslu’s effectiveness in managing election budgets. Although transparency supports good governance, its independent effect on performance is limited. Therefore, integrated strategies focusing on accountability improvement are essential to optimize institutional performance and ensure credible and efficient budget management.
Ethical Financing and Sustainability Practices in Islamic Banking Institutions Rasnawati, Rasnawati; Abdullah, Wahyuddin; Sumarlin, Sumarlin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/n4m0ne47

Abstract

This study examines the integration of sustainability and ethical financing principles in Islamic banking institutions and their implications for financial performance, corporate reputation, and customer trust. Despite increasing global attention to sustainable finance, there remains limited understanding of how Islamic banks adopt and operationalize sustainability practices while addressing challenges such as regulatory constraints, resource limitations, and market competition. Adopting an interpretive paradigm and a case study approach, this research collected data through in-depth interviews with institutional managers and staff, complemented by document analysis of sustainability reports and policy guidelines. The results reveal that Islamic banks that actively implement sustainability and ethical financing practices demonstrate improved profitability, enhanced corporate reputation, and greater customer loyalty. Moreover, transparent sustainability reporting and accountability mechanisms strengthen stakeholder trust and align institutional practices with the broader objectives of Islamic finance, such as social justice and environmental stewardship. The findings highlight the importance of developing innovative Sharia-compliant products that integrate sustainability values to attract socially and environmentally conscious customers. From a theoretical perspective, the study contributes to the growing discourse on the intersection between Islamic finance and sustainable development. Practically, it provides implications for policymakers and practitioners to strengthen transparency, accountability, and innovation in Islamic banking operations. Future research is recommended to explore the role of emerging technologies, including fintech and digital platforms, in enhancing sustainability practices within the Islamic banking sector.

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