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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 Bank Muamalat's Performance Based on The Financial Ratio and Shariah Maqashid Index Azmy, Ahmad; Astania, Levira; Triwanto, Triwanto
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.13125

Abstract

This journal analyzes Bank Muamalat's performance based on the financial ratio and the Sharia Maqashid Index for the 2014 period to 2022. This study aims to assess the financial stability of the bank and their obedience to Islamic principles. The results of the financial ratio research: this condition is still in a reasonable condition, because the quick ratio value is still below 3, with a value of 0.20 when compared to existing standards that are in ROA ≤ 1.5% which means the bank is ineffective and efficient, ROE is 2 , 78 at Muamalat Bank which is below 12 shows that the ability of banks to generate profits by using equity owned by banks in bad conditions, net interest margin of the bank is at the value of NIM ≥ 2% means the condition of a healthy company, 97, 36% Bopo value ≤ ≤ 100% means that the company's health condition in carrying out its activities is efficient, with a value of 90.30 in a composite ranking position 3 (85% FDR ≤ 100%), which means the ability of bank liquidity to anticipate the liquidity needs and determination of adequate liquidity risk management. This study uses a quantitative analysis method to analyze financial data from the annual report of the Muamalat Bank. This journal also includes a qualitative assessment of Islamic banking practices and its impact on performance. The findings of this study will provide valuable insights for Bank Muamalat.
The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
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.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
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 Electronic Banking on Company Value with Profitability as a Mediating Variable Pakiding, Daniel L.; Melyna, Melyna; Daromes, Fransiskus E.
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14373

Abstract

This study aims to investigate the effect of electronic banking on profitability and its impact on firm value. Electronic banking under study is mobile banking. The basis used to explain the relationship between variables in this study comes from the RBV theory (resourced based view theory). The population used is banking companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2020. The number of samples is 40 companies each year, which are selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. The results of this study indicate that electronic banking has a positive and significant effect on profitability. Electronic banking has a positive but not significant relationship to firm value. Sobel test (Sobel test) shows that profitability is able to mediate the relationship between electronic banking and firm value
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.
The Influence of Length of Business, Business Scale and Human Resource Competency on the Quality of Financial Reporting in Creative Economy Based UMKM in Jambi City Pratenta, Christian; Kusumastuti, Ratih
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.13235

Abstract

The purpose of this study is to examine the effects of human resource competency, business size, and duration of operation on the caliber of financial reports produced by MSMEs in Jambi City that are based on the creative economy. The primary data used in this study was gathered by means of measurement techniques and questionnaire distribution. The Likert scale method is applied. Jambi City served as the site of this investigation. The participants in this study were all small business actors who were registered with the Jambi City Department of Manpower, Cooperatives, and SMEs, particularly in the Kota Baru District of Jambi City, where 776 MSMEs were registered as small business actors. Purposive sampling was used to pick the sample, which consisted of 100 MSME actors in total. This study employed a quantitative approach using data analysis tools from Multiple Liner Regression. With the aid of SPSS version 26.0 for Windows, data analysis procedures include multiple line regression analysis, t test, coefficient of determination (R2) test, data quality testing, and classical assumption testing. The quality of financial reports is affected by the length of the business; instead, the quality of financial reports is influenced by the business's scale; and finally, the quality of financial reports is influenced by human resource competency. These findings stem from the outcomes of hypothesis testing. The length of the business, the size of the business, and the competency of the human resources all have a major impact on the quality of the creative-based MSME financial reports in Jambi City.
Implementation of Public Sector Accounting in Indonesia Hamzah, Hajrah; Kusumawati, Andi; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.11343

Abstract

The purpose of this research is to be able to describe broadly the development of public sector accounting research in Indonesia. Charting the field is the research methodology used. 40 articles related to public sector accounting from 11 Indonesian journal publications with accreditation were collected between 2013 and 2022 as samples. Topics and methods are assessed as categories that are classified in this study. According to the results of the research analysis, financial accounting is an issue that is often applied, namely public sector accounting, and a quantitative approach together with survey and descriptive methods is the most widely used modeling technique. The topic usually observed is financial accounting in the public sector because there are some governments that are constrained by reporting their finances and because accounting in the public sector continues to be a unique issue. Meanwhile, the regulation topic category is one of the less researched topics of the five topic categories in this study.
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.
The Influence of Investment Opportunity Set and Profitability On Dividend Policy of LQ-45 Companies Listed On The IDX Adziem, Faidul; Masrullah, Masrullah; Sukara, Salsabila
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14374

Abstract

The size of the dividend to be distributed by the company depends on the policies of each company. Companies in receiving investment from investors usually use Investment Opportunity Set (IOS) decision proxies. In addition, investors sometimes look at the percentage level of the company's profitability in order to assess the level of profit that the company gets before making an investment. This study aims to obtain empirical evidence of the effect of Investment Opportunity Set (IOS) and Profitability on Dividend Policy. The population in this study are companies that are included in the LQ-45 for the 2019-2021 period. The sample was selected using purposive sampling in order to obtain 21 observation samples. The analysis technique used in this study uses a panel data regression model using the SPSS version 25 research tool. The results of this study indicate that Investment Opportunity Set (IOS) has no significant effect on Dividend Policy with a significance value of 0.6450.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 0.05

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