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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 Inflation, Capital Structure, and ROA on Stock Returns in Food and Beverage Companies Listed on The Indonesia Stock Exchange in 2017-2020 Wahyuningsih, Sri; Wiyono, Gendro; Maulida, Alfiatul
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.v5i1.10526

Abstract

This study aims to analyze the effect of inflation, capital structure, and ROA on stock returns in food and beverage companies listed on the IDX in 2017-2020. The sampling technique used in this study was purposive sampling method. The number of samples used in this study were 20 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used in this research is multiple regression and the data is processed using SPSS. The hypothesis testing method uses a significant level of 0.05 (5%). The results of this study indicate that the inflation variable has a significant effect on stock returns, capital structure has no significant effect on stock returns, ROA has a significant effect on stock returns
Cost of Production to Determine Selling Price in Gowa Jaya Cake Dangkeng, Arianto; Ramli, Muh.; Nurfaisah, Nurfaisah
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.v5i1.10527

Abstract

This study aims to determine the selling price of the product using a full costing approach at Gowa Jaya Cake. The type of research used in this research is case study research with qualitative methods. The data used in this study are primary data and secondary data. Processed data is data in the form of records of the cost of production such as raw material costs, labor costs, and factory overhead costs. While the data analysis technique used in this research is the full costing method. The results of the study indicate that the costs incurred in the production of Gowa Jaya Cake bread have a major influence in determining the selling price of the bread itself, such as calculating the cost of production using the full costing method.
The Effect of Leverage and Operating Capacity on Financial Distress with Profitability as a Moderating Variable Rinofah, Risal; Maulida, Alfiatul; Puspasari, Chintya Anggraini
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.v5i1.10528

Abstract

Financial distress is where the stage of a decline in the financial condition experienced by the company before bankruptcy occurred. This research aims to examine the effect of leverage and operating capacity on financial distress with profitability as a moderating variable. The population in this study are companies engaged in the pharmaceutical goods and consumption industry sector which are already listed on the Indonesia Stock Exchange. The sample in this study totaled 10 companies during the period 2015 to 2019. The sampling technique was carried out using a purposive sampling method. The analytical tool used in this study is Moderated Regression Analysis (MRA). Based on the results of research that has been done shows the conclusion that leverage has a negative and significant effect on financial distress, operating capacity has a positive and significant effect on financial distress and profitability is not able to moderate the leverage variable, operating capacity on financial distress
Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020 Sahib, Muhammad Khaedar; Rustam, Andi; Fitrah, Fitrah
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.v5i1.10529

Abstract

This study aims to determine the Financial Performance of Food and Beverage Industry Companies listed on the Indonesia Stock Exchange from 2016 to 2020. The type of research used in this research is Quantitative Descriptive. types of data using secondary data obtained from financial report data. the sample in this study is 5 companies taken based on certain criteria, namely the Purposive Sampling technique . Based on the results of calculations from the analysis that has been carried out on the financial statements that have been obtained from food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period using financial ratios, namely activity and profitability, it can be concluded that the average value of the ratio Of the 8 food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the company's condition was not good, as can be seen from the Activity Ratio Analysis as measured using Total Asset Turnover and investment turnover , it shows that Food and Beverage Industry Companies can be categorized as in a which is not good because it is still below industry standards meaning that the company industry food And drink Not yet Enough stable And efficient in its activity cycle to obtain income while Profitability Ratio Analysis as measured using Net profit Margin, Return On Assets and Return On Investment shows that food and beverage companies can be categorized as in unfavorable condition because the value generated is still below the industry standard. means that the company is still not able to obtain profits or gains from sales or from capital alone
The Influence of intellectual intelligence, spiritual intelligence, anf interest in reading on the love of understanding of financial management (Case study on students of management study program, faculty of Economics, Tamanasiswa Bachelor Wiyata University ) Rinofah, Risal; Maulida, Alfiatul; Julaiha, Julaiha
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.v5i1.10531

Abstract

This study aims to examine the effect of intellectual intelligence, spiritual intelligence, and reading interest at the level of understanding of financial management. The sample in this study were students of the management study program, Faculty of Economics, Universitas Bachelor of Tamansiswa, based on the questionnaire method, 80 students were obtained. In this study, the data were processed using SPSS. The hypothesis testing method uses a significance level of 0.05 (5%). The results showed that the intellectual intelligence variable had an effect on the level of understanding of financial management. Spiritual intelligence variables affect the level of understanding of financial management. The variable of reading interest has an effect on the level of understanding of financial management
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
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.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Analysis of Financial Statements of Micro, Small and Medium Enterprises (Umkm) Cafe Aceh Meutuah Khupie, Percut Sei Tuan District, Deli Serdang Using the Standard Approach to Financial Accounting for Micro, Small and Medium Entities (Sakemkm) Dharma, Budi; Sari Harahap, Epa Purnama; Maulida, Syakya
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.v5i1.10533

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are companies with a single owner, manager, and a limited number of capital investors. In this study, descriptive qualitative research is used. gathering information or data for research through observation and interviews. According to studies done through interviews, Cafe Aceh Meutuah Khupie did not adhere to Micro, Small, and Medium Entity Accounting Standards and only kept financial records of its sales, purchases of raw materials, staff compensation costs, and other costs (SAK EMKM).
Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Syahaq, Fuad Asywadu; Suarni, Agusdiwana; Nurhidayah, Nurhidayah
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.v5i1.10534

Abstract

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.
Analysis of Factors Influencing the Rupiah Exchange Rate against the United States Dollar for the 2004-2021 Period Zaliyanty, Istia; Soebagyo, Daryono
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.v5i1.10535

Abstract

The purpose of this study was to determine the independent variables, namely inflation, interest rates, money supply, and exports in influencing the rupiah exchange rate against the US dollar using multiple linear regression analysis using the Ordinary Least Square (OLS) method. The results in this study indicate that jointly the independent variables have an effect on the rupiah exchange rate against the US Dollar for the period 2004 to 2021. Meanwhile, individually the inflation and interest rate variables have a positive and insignificant effect on the rupiah exchange rate against the US Dollar. Then, the variable money supply and exports have a significant impact, but only exports have a negative effect on the rupiah exchange rate against the US dollar. With a value of 92.2%, the dependent variable, namely the rupiah exchange rate against the US Dollar, can be explained by inflation, interest rates, money supply, and exports with a value of 92.9%. In addition, the remaining 7.1% can be influenced by variables or factors not included in the model
Regional Taxes and Retributions as a Source of Fixed Regional Income Every Year Permana Putra, Athaya Faris; Murti, Galuh Tresna; Fitrian, Haura Muthi; Putri, Raisha Mellyani
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.v5i1.10536

Abstract

One of the main objectives of Regional Taxes and Regional Levies is to determine the level of effectiveness achieved for each type of tax, the effect of local tax revenue on the contribution of each type of regional tax (PAD), and people's welfare. in the city of Bandung. The problems faced by regions in general are exploring sources of regional taxes and regional fees which are one of the PAD components, which have not contributed significantly to regional revenues as a whole. Through the secondary data research method the author tries to answer the above problems in this thesis by examining PAD components which have not made a significant contribution.

Page 24 of 29 | Total Record : 290

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