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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 290 Documents
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The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable Setiawan, Purnama Ariska Tri; Arfah, Ariyati; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to examine the effect of profitability and company size on transfer pricing, with tax minimization as a moderating variable, in mining industry companies listed on the Indonesia Stock Exchange (IDX). Using secondary data from annual reports of mining companies from 2021 to 2023, this research adopts a purposive sampling method to select relevant samples. The study employs descriptive statistical analysis and Partial Least Squares (PLS) for hypothesis testing. The findings reveal that profitability has a positive and significant effect on transfer pricing, indicating that more profitable companies are more likely to engage in transfer pricing practices. Similarly, company size also exerts a positive and significant influence on transfer pricing, suggesting that larger firms tend to use transfer pricing mechanisms more actively. Furthermore, tax minimization strengthens the positive relationship between profitability and transfer pricing, implying that companies with higher profitability and a focus on tax efficiency are more inclined to leverage transfer pricing strategies. Likewise, tax minimization moderates the relationship between company size and transfer pricing, reinforcing that larger firms with tax minimization objectives are more likely to engage in transfer pricing practices. These findings contribute to the understanding of corporate tax strategies and provide insights for regulators in monitoring transfer pricing activities within the mining sector.
Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review Sinosi, Sayidah Maryam; Prayitno, Andi; Nirwana, Nirwana; Darmawati, Darmawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to examine the influence of human resource (HR) competence and internal control systems on the quality of regional government financial reports, addressing the lack of integrated findings in recent literature. Using a Systematic Literature Review (SLR) approach, 25 peer-reviewed articles published between 2019 and 2024 were selected from academic databases based on relevance and methodological rigor. The review reveals that HR competence—particularly in financial knowledge, professional experience, and adherence to accounting standards—significantly improves reporting accuracy. Moreover, the presence of robust internal control systems plays a critical role in monitoring processes, ensuring regulatory compliance, and reducing the risk of fraud. The study highlights the importance of integrating qualified HR and strong internal controls to promote transparency and accountability in regional government financial management. These findings provide strategic insights for public sector policymakers and lay the groundwork for future research on financial governance.
Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022) Mira, Mira; Masrullah, Masrullah; Mursalim, Nur Ainun
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study examines the relationship between audit fee stickiness, CEO narcissism, and tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Audit fee stickiness occurs when changes in expected audit fees do not align proportionally with actual audit fee changes. CEO narcissism, characterized by excessive self-admiration and a strong desire for dominance, can influence corporate decision-making, including tax avoidance strategies. Tax avoidance, often viewed as strategic tax planning, aims to minimize corporate tax liabilities while complying with tax regulations. Using a quantitative approach, this study employs multiple regression analysis to assess the impact of CEO narcissism on tax avoidance and the moderating effect of audit fee stickiness. The findings indicate that narcissistic CEOs tend to engage in aggressive tax planning, increasing the likelihood of tax avoidance. Additionally, audit fee stickiness moderates this relationship, as firms with high audit fee stickiness exhibit lower levels of tax avoidance due to stronger auditor oversight. The study further reveals that tax savings from avoidance strategies affect cost stickiness, with implications for managerial decision-making. These results highlight the importance of understanding CEO personality traits in corporate governance and tax strategies. Regulators and auditors should consider CEO psychological factors when assessing tax compliance risks. Furthermore, firms should balance cost efficiency and ethical financial practices to maintain long-term sustainability and corporate reputation. This study contributes to the literature on tax avoidance, audit fee behavior, and the role of executive characteristics in financial decision-making.
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia Hizryan, Fikri
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

In today’s knowledge-based economy, intellectual capital (IC) is increasingly recognized as a strategic asset in the banking sector. This study investigates the impact of IC on the financial performance of Indonesian banks, measured by Return on Assets (ROA). The Modified Value-Added Intellectual Coefficient (MVAIC) model is employed, which includes Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE), to assess IC comprehensively. Using panel data regression, the study analyzes financial data from the ten largest banks listed on the Indonesia Stock Exchange over the 2014–2023 period. The findings demonstrate that IC has a significant positive influence on ROA, with HCE and RCE emerging as the most impactful components. Control variables such as firm size, leverage, GDP growth, and inflation (CPI) are included to ensure analytical robustness. This study contributes to the literature by extending the application of the MVAIC model within an emerging market context. The results highlight the critical role of effective IC management in improving bank efficiency, competitiveness, and long-term financial performance. Future research is encouraged to explore the intersection between IC and digital transformation in banking operations.
The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.
Time Budget Pressure and Psychological Traits as Predictors of Dysfunctional Auditor Behavior Haslinda, Haslindah
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study investigates the influence of external locus of control, time budget pressure, and professional skepticism on dysfunctional auditor behavior in public accounting firms (KAPs) located in Makassar, Indonesia. Dysfunctional auditor behavior—such as premature sign-offs, underreporting of time, and superficial audit procedures—can undermine audit quality and threaten the integrity of financial reporting. Understanding the behavioral factors that contribute to such unethical practices is crucial for enhancing audit effectiveness. A quantitative research design was employed using primary data collected through structured questionnaires distributed to 40 auditors from various KAPs. The data were analyzed using multiple linear regression to test the relationships among variables. The results reveal that both external locus of control and time budget pressure have a positive and significant impact on dysfunctional auditor behavior. This implies that auditors who attribute outcomes to external factors or experience excessive workload and tight deadlines are more prone to compromise professional standards. Conversely, professional skepticism has a negative and significant effect, suggesting that higher levels of skepticism can reduce the likelihood of dysfunctional actions. The findings highlight the need for audit firms to strengthen professional skepticism through targeted training and to manage time pressures to reduce unethical behavior. This study offers practical implications for regulators, firms, and audit educators.
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
Fraud Prevention In Village Financial Management (Literature Review) Fauziah, Nur Israq; Widyaningsih, Aristanti; Arief, Meta
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to identify and synthesize the key factors that influence fraud prevention in village financial management through a systematic literature review. A total of 25 peer-reviewed articles published between 2015 and 2024 were selected using predefined inclusion criteria from reputable databases such as Scopus, Web of Science, and Google Scholar. The findings reveal three major categories of influencing factors: (1) individual and psychological elements, including attitudes, self-awareness, and personal morality; (2) organizational mechanisms, such as internal control systems, ethical organizational culture, human resource competence, whistleblowing systems, accountability, and compensation structures; and (3) external pressures, including coercive, mimetic, and normative pressures. Among these, individual morality and human resource competence emerge as the most critical components for minimizing fraudulent practices. Self-awareness among village officials also plays a vital role in encouraging ethical behavior. The study contributes to the literature by presenting an integrative conceptual framework that links psychological, organizational, and environmental factors affecting fraud prevention in decentralized financial governance. It highlights the importance of fostering ethical cultures and strengthening institutional controls at the village level. Future research should empirically validate the proposed framework and explore regional variations to develop more targeted strategies and policy recommendations for improving transparency and financial accountability in village governance.
Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency Fadli, Zahri; Astika, Sri; Herlina, Herlina; Harianti, Harianti
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to evaluate the accounting treatment of zakat at the National Zakat Agency (BAZNAS) of Nunukan Regency in accordance with the implementation of PSAK 109. Using a qualitative descriptive method with a comparative analysis approach, the study finds that BAZNAS Nunukan generally complies with PSAK 109 in terms of recognition, measurement, presentation, disclosure, and financial reporting. Zakat income and expenditure are recognized on a cash basis, aligning with PSAK 109 provisions. Although the agency has not yet received non-cash zakat assets, it applies prevailing market prices for valuation purposes. The agency demonstrates transparency in disclosing the distribution of zakat, infaq, and sadaqah (ZIS) funds, and its financial reports include a statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements. However, challenges remain in fully optimizing the efficiency and transparency of zakat management. This study highlights the importance of standardized accounting practices to improve accountability in zakat institutions. Future research is recommended to explore the integration of digital technologies in zakat financial management systems. This study contributes to the development of Islamic financial reporting by reinforcing the relevance of PSAK 109 in enhancing institutional governance and stakeholder trust.

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