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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 290 Documents
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Analysis of Financial Reports in Measuring Performance in Sharia Banks Fauzul Hakim Hasibuan; Listia Kumalasari; Rini Rosita Br Ritonga; Asrul Fauzan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

Analysis of a financial statement is like looking at the report cards for a company's money. It helps people inside and outside the company make decisions. By using different mathematical tools, we can understand how well the company is performing in the future and how it will perform in the future. We use a variety of ways to measure money, such as looking at how much money a company has compared to how much it owes or how much money it makes compared to how much it spends. Financial statement analysis is closely related to the field of accounting. The company's financial statements can be analyzed using several financial ratios, with the analysis of these financial statements it can be seen the condition and development of the company that has been achieved by the company in the past and when it is currently running, both private business entities and state-owned companies. The financial statements that have been analyzed can be used as an auxiliary fund for making company managerial decisions. Analysis of financial statements is basically to find out and evaluate a company's financial statements to predict the condition of the company's financial performance in the future which also aims to provide more consideration for companies with higher levels of profitability. and the level of risk.
Comparison Of BRI Bank Portfolio Performance With BSI In Investment Decisions For Investors (2021) Fauzul Hakim Hasibuan; Dilla Amanda; Munawar Khalil Nasution; Putri Zahratul Jannah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study sets out to comprehensively analyze the viability of investing in Islamic banks as a sound financial decision and to evaluate their competitiveness in comparison to conventional bank portfolios. To achieve this objective, the research encompasses a diverse set of financial instruments and performance metrics. The research sample primarily revolves around the stock prices of two prominent banks in Indonesia, namely BRI (Bank Rakyat Indonesia) and BSI (Bank Syariah Indonesia), during the year 2021. In addition to these, the IHSG (Indonesia Stock Exchange Composite Index) serves as the market return indicator for BRI's portfolio. Furthermore, the benchmark interest rate from Indonesia is utilized as the risk-free rate (Rf) in the calculations. For BSI's portfolio, SBIS (Syariah Benchmark Indonesia) is employed as an alternative to Rf, and JII (Jakarta Islamic Index) is designated as the market return indicator. The assessment of the portfolio performance is conducted using three key index formulas: the Treynor index, the Sharpe index, and the Beta Jensen index. Importantly, the research findings reveal that BSI demonstrates superior performance compared to BRI when assessed using these three index formulas. This evaluation was conducted using the Security Characteristic Line (SCL) and the Security Characteristic Adjustment Performance Model (SCAPM) method, as opposed to BRI's portfolio evaluation using the more conventional CAPM (Capital Asset Pricing Model) formula. These results suggest that investing in Islamic banks, represented by BSI in this study, can indeed yield favorable outcomes, highlighting their potential as a competitive and promising investment option in the financial landscape.
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
The Effect Of Capital Structure And Profitability On The Value Of Registered Pharmaceutical Sector Manufacturing Companies Indonesia Stock Exchange Asri Jaya; Abdul Wahab; Nurlina Nurlina
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12301

Abstract

This research aims to investigate the influence of capital structure and profitability variables on the company value within the pharmaceutical sector, focusing on firms listed on the Indonesia Stock Exchange from 2016 to 2020. The study encompasses all Manufacturing Companies in the Pharmaceutical Sector listed on the IDX during this period, with a purposive sampling method selecting 11 companies. Utilizing a descriptive verification approach with a quantitative methodology, the research involved analyzing data through validity testing, multiple linear regression analysis, and hypothesis testing using the t-test. The findings revealed that the capital structure, represented by DAR, exhibited a substantial and meaningful impact on firm value. On the other hand, the study found that profitability, as proxied by ROA, did not exert any significant influence on firm value. These outcomes shed light on the intricate dynamics within the pharmaceutical sector, emphasizing the significance of capital structure in determining firm value while indicating that profitability, as measured by ROA, may not be a sole determinant of firm value in this context. Further research could delve into exploring additional variables and their potential impact on company value within this sector.
Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange Nilam Sari; M Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12309

Abstract

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality.
The Effect of ERP System Implementation in Improving Supply Chain Management Performance of Global Star Companies Cindy Cindy; Helen Salwa; Selina Selina; Warna Gamelia; Warni Gamelia
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12308

Abstract

Global Star Company is a prominent player in the retail industry, operating in the bustling city of Batam. As part of its commitment to staying ahead in a highly competitive global market, the company has embraced the implementation of Enterprise Resource Planning (ERP) systems. This strategic move is geared towards enhancing various aspects of its operations, particularly in the supply chain. In today's globalized business landscape, it's imperative for companies like Global Star to optimize their supply chain processes. ERP systems facilitate the seamless integration of various functions, from material procurement and production to product delivery. The integration extends not only within the company but also externally, connecting with suppliers, distributors, and partners. This interconnectedness streamlines operations, reducing inefficiencies, and ensuring a more responsive supply chain. One critical element of Global Star's ERP infrastructure is the GF Accounting software, a versatile and multifunctional tool that plays a pivotal role in managing the company's financial operations. This software is not limited to just supermarkets but is also used across various industries to maintain control over business activities and accurately record transactions. By doing so, it empowers the company to gain better insights into its financial health and performance. Global Star recognizes that its success depends on more than just offering a wide range of products. It hinges on the efficiency and effectiveness of its internal and external business processes. The ERP system, combined with the GF Accounting software, is a driving force behind the company's ongoing efforts to streamline these processes, reduce costs, and enhance overall performance. In conclusion, Global Star Company's adoption of ERP systems and the GF Accounting software underscores its commitment to staying competitive in the global retail industry. By leveraging technology to improve supply chain management and optimize financial operations, the company is poised for continued growth and success in the dynamic and challenging world of retail.
Financial Performance Analysis of Indonesian Sharia Commercial Bank’s Using the Islamic Index Approach in 2019-2022 Ahmad Fauzul Hakim Hasibuan; Cheren Putri Aditya Pratama; Mustika Shahana; Khaira Khirinika
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12306

Abstract

This study aims to measure Islamic banking financial analysis using Islamicity Indices which is needed for stakeholder assessment and for future progress. The sample in this study was Islamic Commercial Banks, based on the purposive sampling method, 3 Islamic Commercial Banks were obtained including BCA Syariah Bank, Mega Syariah Bank and Muamalat Bank. In this study the data was processed using Microsoft Excel Software/Applications. The ratio will be calculated according to a predetermined formula. The results of the study show that the performance of Islamic banks in Indonesia during the 2019-2022 period has a "quite satisfactory" rating. However, there is one ratio that has an unsatisfactory predicate, namely the zakat performance ratio. Indonesia is still low and the difference in the welfare of directors and employees of Islamic banks is high.
The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

Abstract

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.
The Effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a Moderator Iwan Christian; Glenn Andrenossa; Theresia Octaviani
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12313

Abstract

The aim of this research is to determine the effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a moderating variable. This research uses a quantitative type of research using a purposive sampling method as data analysis. This research uses secondary data in the form of documentation obtained on websites, namely the company's annual report ( Annual Report ), financial report ( Financial Report) and sustainability report ( Sustainability Report ) obtained from the Indonesian Stock Exchange website and the websites of the companies that is the research sample. The number of mining companies included in the research sample criteria is 12 companies listed on the Indonesia Stock Exchange with the observation year 2015-2020. The results of this research show that Material Flow Cost Accounting does not have a significant positive effect on Environmental Performance. Meanwhile, Green Accounting as a moderating variable cannot strengthen the relationship between Material Flow Cost Accounting and Environmental Performance. The capability of the regression model is that only 11.7% of the variation in the value of the Environmental Performance variable can be explained by variations in the independent variables, while the remaining 88.3% is influenced by other variables not examined by this research.
The Effect of Debt to Equity Ratio, Return on Equity, and Return on Investment on Share Price at PT Alam Sutera Realty, Tbk Abriyanni Abriyanni; Nurul Huda
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.10926

Abstract

This study aims to investigate the impact of the Debt to Equity Ratio, Return on Equity, and Return on Investment on stock prices. The research employs financial statement data from PT Alam Sutera Realty, Tbk for a span of 12 years, ranging from 2010 to 2021. The study adopts the purposive sampling method for sample selection. The data undergoes analysis utilizing SPSS, encompassing classical assumption tests, including the autocorrelation test, normality test, multicollinearity test, and heteroscedasticity test, followed by multiple linear regression, multiple correlation coefficients, coefficient of determination, T-test, and F-test. The hypothesis testing is conducted with a significance level set at 5%. The findings of this study indicate that the Debt to Equity Ratio variable exerts a significant influence on stock prices, thereby affecting the financial performance of PT Alam Sutera Realty, Tbk. Similarly, the Return on Equity variable is shown to have a significant impact on stock prices, underscoring its importance in determining the company's stock valuation. However, it is noteworthy that the Return on Investment variable does not exhibit a significant effect on stock prices in this context, suggesting that other factors may play a more prominent role in influencing stock prices within the chosen time frame. In conclusion, this research provides valuable insights into the relationship between financial indicators and stock prices, shedding light on the specific impact of Debt to Equity Ratio and Return on Equity. These findings can serve as a foundation for further financial analysis and investment decisions in the context of PT Alam Sutera Realty, Tbk.

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