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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 Financial Literature, Lifestyle, Income, And Gender On The Financial Behavior Of The Millenial Generation Elitasari, Ardiana; Wiyono, Gendro; Maulida, Alfiatul
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study was conducted to test whether financial literacy, lifestyle, income and gender on the financial behavior of the millennial generation. The selected method used in this study is a quantitative method. This type of research uses descriptive and quantitative statistics, which are used to determine the level of financial literacy and what influences financial behavior in students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. The variables used are financial literacy behavior as the dependent variable, lifestyle, income and gender as independent variables. The sample is part of the selected population obtained based on certain procedures that can represent the population. So based on the calculation of the sample using the Slovin formula, the research sample was obtained as many as 80 active student respondents from the 2017 - 2020 class. The sampling technique was based on research needs. This means that purposive sampling is more used by researchers if a study requires a sampling technique in this study, namely using a purposive sampling technique, The results of the analysis show that financial literacy has no effect on financial behavior, lifestyle has a positive effect on financial behavior, lifestyle has a positive effect on financial behavior and lifestyle has a positive effect on financial behavior.
Identification of The Consequences of Covid-19 on Banking Credit Hasan, Asriani; Risfan Rizaldi, Andi; Husna, Asmaul
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to look at the consequences of Covid-19 on bank credit, both from a positive and a negative side. This research is qualitative research with a descriptive method. The object of this research is Bank BTN Kajaolalido Makassar Branch. The data used in this research is primary data using interview techniques (interviews) with related parties at Bank BTN and observation. The data are in the form of credit planning, lending, and credit supervision. The results obtained in this study are the positive consequences of Covid-19 on bank credit, namely. Bank BTN Kajaolalido is increasingly aggressive in marketing various types of credit with lighter schemes. In addition, Bank BTN also provides credit relaxation such as assistance for the National Economic Acceleration or PEN in the form of interest subsidies and the provision of credit restructuring.
The Effect Of Earnings Per Share (EPS), Current Ratio (CR), And Return On Equity (ROE) On Pt Unilever Indonesia Tbk's Stock Price Mufidah, Euis Nurul; Pratiwi, Aliah
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8995

Abstract

This study aims to examine the effect of Earning Per Share, Current Ratio, and Return On Equity on stock prices at PT Unilever Indonesia Tbk. The population in this study was 38 years, namely 1982-2020, based on the purposive sampling method, a sample of 15 years was obtained, namely 2006-2020. In this study, the data were processed using SPSS with data analysis techniques consisting of: (1) Classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test; (2) Multiple linear regression analysis; (3) Correlation and Determination Coefficients; (4) Partial Test; and (5) Simultaneous Test. The hypothesis testing method uses a significance level of 5%. The results showed that the Earning Per Share variable had a partially significant effect on stock prices, the Current Ratio variable had no partially significant effect on stock prices, the Return On Equity variable had no partial significant effect on stock prices, and Earning Per Share, Current Ratio, and Return On Equity does not simultaneously have a significant effect on stock prices.
Implementation, Control Of Management Audit On The Performance Of The Regional Drinking Water Company (PDAM) Palopo City Dangkeng, Arianto; Nurfaisah, Nurfaisah; Wally, Achyar Adya
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9000

Abstract

Implementation of Management Audit at Regional Water Company (PDAM) Palopo City This research was conducted in order to find out how the management audit process at PDAM Palopo City. This research was carried out using a descriptive analysis case study method, which is a method that collects, presents and analyzes. The collection of research material is carried out by taking financial data and distributing questionnaires so that it will obtain a fairly clear picture of an object under study. From the research that was faced by the author, there were not a few obstacles the author got, including data access and free time for interviews. The research results obtained are as follows; The planning managed by the company has been effective, but in operating control it is seen that it still needs careful evaluation. Productivity has been adequate in distributing raw materials in the form of water seeds and has met service standards. The level of inventory or reserves has been adequate but in the consumer service sector it is still considered less than optimal so it is recommended for company management to evaluate it as an internal control. The most sensitive thing is in the budget or financial sector. The results were less than optimal, especially in the income sector which decreased compared to last year.
Profitability, Liquidity, Solvency and Activity Analysis to Assess Financial Performance of PT. Visi Media Asia Tbk. Ikasanti, Putri Wahyu; Alwi, Alwi
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9001

Abstract

The purpose of this research is to find out and analyze how big the financial performance of PT. Visi Media Asia, Tbk. In measuring the company's financial performance, the data analysis technique used is financial ratio panalysis which includpes 1). Profitability (Return on assets, Return on equity and Net profit margin) 2). Liquidity (Current ratio, Cash ratio and Quick ratio) 3). Solvency (debt to assets and debt to equity ratio) and 4). Activities (Total asset turnover and inventory turnover). using the One Sample T-test with the help of the SPSS Version 20 program. The sample used in this study is the financial statements in the form of balance sheets, income and cash flows for the last 10 years from 2015. 2011 – 2020. Based on the results of research and analysis shows that 1). Financial performance of PT. Visi Media Asia Tbk during 2011-2020 in terms of profitability ratios, the results of the study show that each of these indicators is considered not performing well. 2). Liquidity, the results of the study show that through the indicators of the current ratio and cash ratio, it is known that the financial performance of PT. Visi Media Asia Tbk, is considered not to perform well. Meanwhile, when viewed from the quick ratio, it is known that the financial performance of PT. Vision of Media Asia Tbk, which is considered to be performing well. 3). Solvency, financial performance research results show that each of these indicators is considered not performing well and 4). The results of the calculation of the activity ratio show that the financial performance of PT. Visi Media Asia Tbk, from each of these indicators is also considered not to perform well.
Tesla Inc Supply Chain Management Analysis and The Role of ERP In It cuandra, Fendy; Irvin, Irvin; Joven, Alfred; Oktarianto, Eddy; Viviani, Viviani; Jovianto, Jovianto; Yolanda, Yolanda; Charmaine, Charmaine
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9002

Abstract

Tesla Inc. is a company operating in the automotive industry and was founded from the United States of America. In the company’s business operations, Tesla Inc. needs a supply chain management strategy for a streamlined business process. This article will be discussing about Tesla Inc.’s supply chain management and the role of ERP in it. Tesla Inc. implements vertical supply chain integration strategy for the company’s supply chain management. Also in the business process of the company, Tesla Inc. implements ERP system known as WARP which is developed internally by the company itself to integrate business functions.
Profitability Ratio Analysis Of Capital Structure At Pt. Sekar Bumi, Tbk. Setiani, Richa Anugrah
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9003

Abstract

In the current era of globalization, advances in science and technology have caused world economic activities to develop very rapidly. The company's goal is to maximize profits. To measure the level of profit used profitability ratios. The profitability of a company can be influenced by the inventory used for the continuity of a production process. The purpose of this study was to determine whether there is an effect of the ratio of Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), and Return On Equity (ROE) on the Debt to Equity Ratio (DER) at PT. Sekar Earth. Tbk. Population for 15 Years. Sampling using purposive sampling method so that the number of samples obtained is 10 years. The data analysis technique used is carried out with the help of the Statistical Package For The Social Science (SPSS) program, namely by performing multiple linear regression analysis which is carried out to determine the dependence of a dependent variable with two or more independent variables through a test requirement, namely passing the classical assumption test consisting of from normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. and tested the hypothesis. The results of this study indicate that the Net Profit Margin (NPM) has a positive and insignificant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. Gross Profit Margin (GPM) has a negative and insignificant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. Return on Assets (ROA) has a negative and significant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk. And Return On Equity (ROE) has a positive and significant effect on the Debt to Equity Ratio (DER) at PT. Sekar Bumi, Tbk.
Concept of Financial Management in Islamic Perspective Marsuni, Nur Sandi; Yusuf, Muhammad; K, M. Yusuf
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9004

Abstract

Financial management, also known as financing management, is a money arrangement that involves the source, allocation, usage, and responsibility of funds utilized to meet the organization's or institution's goals. Financial performance will be more efficient if the organization/institution has good financial management. The goal of this research was to look at the notion of financial management from an Islamic standpoint. This is a form of research that takes place at a library. The researchers in this study took a literature review and analytical technique. The researcher uses the descriptive analytical approach to acquire data that has been analyzed. Meanwhile, to achieve adequate study outcomes, the validity of the examination employs analytical persistence procedures. The findings show that the verses of the Koran that are relevant to the concept of financial management are found in the letter Al-Furqon verse 67, which discusses everything related to financial management, including being frugal, not luxurious, efficient, and appropriate, as well as being open and transparent. Surah As-Al-Hasyr verse 18 talks about paying attention to what has already been done in order to plan for the future. Because all laws essentially return to the Al-Quran and As-Sunnah, Al-Quran verses that are important to financial management are utilized as a reference in their implementation and can overcome challenges in the financial administration of companies or institutions
The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables Wardani, Dewi Kusuma; Subekti, Merlin
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10138

Abstract

This study aims to examine the effect of money ethics on tax evasion whit religiosity, materialism, and gender as moderating variabels. This research  method  uses  quantitative descriptive methods and primary data using a questionnaire. The study took a samples of individual taxpayers (WPOP). The sampling technique uses incidental sampling. Data collection was carried out by leaving questionnaires in the form of google forms and questionnaires. The number of questionnaires that were processed was 120 questionnaires. Data analysis used in this study is a moderated regresion analysis whit an absolute difference test. The results showed that money ethics has a possitive effect on tax evasion. Intrinsic religiosity weakend the positive relationship between money ethics and tax evasion. Extrinsic religiosity, materialism aand gender strengthen the positive relationship between money ethics and tax evasion.
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government

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