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INVOICE : JURNAL ILMU AKUNTANSI

invoice
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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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PENGARUH PERTUMBUHAN PENJUALAN TERHADAP PROFITAILITAS PADA PT.GUDANG GARAM TBK Purnama Putri Syaâ€™dah; Nurul Huda
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Purpose of this research is to know the influence of sales growth to profitability in PT. Gudang Garam Tbk. The population of this research is the financial report of sales growth and net profit in PT. Gudang Garam TBK, for 10 years IE 2009-2018. The sample will be the financial report of sales growth and net profit in PT. Gudang Garam, for 5 years which is 2014 â€“ 2018. This is an associative research with sampling techniques that is purposive sampling. The test results showed that there was no significant influence between sales growth on profitability at PT Gudang Garam Tbk. With a value of R2 of 16.1%.

EFESIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA PADA BANK RAKYAT INDONESIA (PERSERO) Tbk DI KABUPATEN ENREKANG Ismail Badollahi; mega Zintia Z
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

The research was conducted at Bank Rakyat Indonesia (BRI) KCP Unit Baraka Enrekang Regency which aims to determine the efficiency of operational costs to increase profits at BRI. Then the sample examined is the financial report data from 2013 - 2017. Using descriptive analysis techniques and simple linear analysis techniques. From the analysis results found the regression equation formula Y = 3017464,086 + 0.936X. stated that when operating expenses were 0, the increase in profit was 3017464,086 and where each increase in one unit of operating expenses would cause an increase in profit of 0.936. T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.

SISTEM AKUNTANSI KLAIM HABIS KONTRAK PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 CABANG UJUNG TANAH MAKASSAR Nur Fadny Yuliani
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

The purpose of this research was to know how accounting system for contract expired claims at AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar, contraints in the system of accounting for contract expired claims and efforts made to overcome the obstacles faced. The type and design in this study used a descritive qualitative type, namely knowing, explaining and describing the accounting system for contract expired claims in AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar. The program payment of claims through centralization. Finance Department pays immediately to the bank account of the policy holder or recipient of insurance benefit. Recording system payment of contract expiration claim using a computerized system The result showed that accounting system of contract expired claims already has accounting records accordance to their needs. It can be seen that the fractions has worked according to their duties. While the problems that are experienced in the accounting system for contract expired claims, are: lack of supervision on customer premium payments, where there are some customers who are negligent in carrying out their obligations in paying insurance premiums which result in the payment of contract expired claims not due. For this reason, it is necessary to review the system used so that the documents used are in accordance with the needs, and there is no abuse, fraud and the results can be more effective. The efforts to overcome the obstacles in the accounting system for contract expired claims are that the KUAK section (Head of Administrative and Finance Unit) conducts a routine check of premium payment receipts to avoid paying out-of-contract expired claims and sending an official notification letter from the company to the customer that the contract period will expire.

PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Hilman, Nurfadhilah; Laekkeng, Mursalim; Amiruddin, Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results

PERBANDINGAN ANTARA ECONOMIC VALUE ADDED DAN RETURN ON ASSET DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN Putro, Muhammad Reza; Putra, R. Aditya Kristamtomo
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

In 2015 the automotive industry experienced a setback due to the economic crisis experienced by the world and in the following year it experienced a gradual increase, in this case researchers are interested in examining the increase in company performance. This study aims to determine the financial performance of automotive and component companies by comparing the measurement tools using Economic Value added (EVA) and Return on Assets (ROA) methods to determine the company's performance in Automotive and Component companies. This research method uses descriptive quantitative method with an approach using the method of Economic Value Added (EVA) and Return On Asset (ROA). Using financial statement data from 2016-2019. Based on the results of research from twelve companies, there are those that show the same movement and some are different, and it can be concluded that there are seven companies that show good financial performance and there are five companies that show poor financial performance

SISTEM INFORMASI AKUNTANSI ATAS PENAGIHAN DALAM MENUNJANG KEEFEKTIFAN PENERIMAAN KAS PADA PT. FADEL PELUMAS INDONESIA Fadel Mizuari Rahman; Agussalim Agussalim; Ismail Badollahi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Penelitian ini bertujuan Untuk mengetahui system informasi akuntansi atas penagihan piutang dalam menunjang keefektifan penerimaan kas pada PT. Fadel Pelumas Indonesia. Penelitian ini menggunakan analisis data deskriptif kualitatif. Penelitian dilakukan di PT. Fadel Pelumas Indonesia. Hasil penelitian . PT. Fadel Pelumas Indonesia telah menerapkan sistem informasi akuntansi dengan tepat dalam proses penjualan dan penagihan piutang. Metode dan tekhnologi informasi yang digunakan sangat mendukung keefektifan dalam penerimaan kas. Sistem pengendalian intern cukup memadai dalam operasional kegiatan perusahaan.Â This study aims to determine the accounting information system for collection of accounts receivable in supporting the effectiveness of cash receipts at PT. Fadel Indonesian Lubricants. This study uses qualitative descriptive data analysis. The research was conducted at PT. Fadel Indonesian Lubricants. Research result. PT. Fadel Pelumas Indonesia has implemented an accounting information system appropriately in the process of selling and collecting receivables. The methods and information technology used strongly support the effectiveness of cash receipts

PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA Fatmala, Kiki; Wirman, Wirman
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performance

ANALISIS MANAJEMEN PERKREDITAN UNTUK MENINGKATKAN PROFOTABILITAS PADA PT BANK SULSELBAR DI MAKASSAR Asnira, Asnira; Amir, Amir; Indrawahyuni, Indrawahyuni
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Research aims to determine the effectiveness and growth of indigenous revenue in the district Revenue Service Makassar City. This type of research is quantitative descriptive. The population of this research is the financial report of Makassar City District revenue office. Samples taken from the financial report of the Makassar City District revenue office in the last five years, from 2013 until 2017. Data analysis uses the ratio of effectiveness and native revenue growth, indicating that from both analyses of financial ratios are effective.

PENGARUH MODAL KERJA DAN TARAN PIUTANG TERHADAP PROFITABILITAS Aulia Rahmawati; Nesti Hapsari; Heikal Muhammad Zakaria
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah ada pengaruh dari modal kerja dan perputaran piutang terhadap profitabilitas. Metode yang digunakan yaitu deskriptif kuantitatif serta menguji hipotesis.Populasi dalam penelitian ini yaitu Perusahaan Manufakur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dilakukan dengan non probaility sampling yaitu sampling jenuh yang kemudian teknik penentuan sample bila semua populasi digunakan sebagai sample Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis dengan regresi linear berganda analisis. Hasil penelitian ini menujukkan bahwa secara bersama-sama(Parsial), Modal Kerja dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA). Hasil penelitian ini menunjukkan bahwa secara parsial Modal Kerja berpengaruh terhadap Return On Asset (ROA), dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA) Kata Kunci : modal kerja, perputaran piutang dan profitabilitas(ROA)

PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA Evi Nurhidayat; Asriani Junaid; Jeni Kamase
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency.

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Nur Sandi Marsuni

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nursandimarsuni@gmail.com

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+6285796461067

Journal Mail Official
invoice@unismuh.ac.id

Editorial Address
JL. SULTAN ALAUDDIN NO.259

Location
Kota makassar,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nur Sandi Marsuni

Contact Email nursandimarsuni@gmail.com

Phone +6285796461067

Journal Mail Official invoice@unismuh.ac.id

Editorial Address JL. SULTAN ALAUDDIN NO.259

Location Kota makassar, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

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Abstract

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Abstract

Abstract

Abstract

Abstract

Contact Name
Nur Sandi Marsuni

Contact Email
nursandimarsuni@gmail.com

Phone
+6285796461067

Journal Mail Official
invoice@unismuh.ac.id

Editorial Address
JL. SULTAN ALAUDDIN NO.259

Location
Kota makassar,

Sulawesi selatan

INDONESIA