cover
Article Per Year (5 Year)
All
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
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
 23   24   25   26   27 
The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
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.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
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.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
Comparison of Income Tax Calculations for Individual Taxpayers with PKP of More Than 5 Billion Based on Law Number 36 of 2008 and Law Number 7 of 2021 Sugiarti, Alisa Dwi; Murti, Galuh Tresna; Nur Annisa, Agitha Naya; Rahmah, Cahya Fathya
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.v5i1.10539

Abstract

This study aims to compare and analyze the calculation of income tax for Individual Taxpayers (WPOP) who have Taxable Income (PKP) of more than IDR 5 billion before the HPP Law was enforced, namely based on Law No.36 of 2008 and after the HPP Law was enforced. The method used in this study is a qualitative descriptive method with data collection techniques using literature and then analyzed based on calculation analysis. The results of the study show that for individual taxpayers with PKP of more than IDR 5 billion, the tax burden paid is higher under the HPP Law compared to the PPh Law. The application of the HPP Law is in accordance with the principle of justice, namely that taxes are imposed according to the ability of the taxpayer. The higher the income, the higher the tax that must be paid. 
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.
The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

Abstract

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
The Influence of a Hedonistic Lifestyle, Consumptive Behavior and the Importance of Financial Literacy on Students' Personal Financial Management Asmadewa Dormitory Yogyakarta Panu, Yosefa Renan
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.v6i1.13110

Abstract

This research aims to examine and analyze the influence of hedonic lifestyle and consumer behavior on students' personal financial management, taking into account the importance of financial literacy. Hedonic lifestyles, which reflect an orientation toward instant pleasure and gratification, as well as consumerist behavior, characterized by the tendency to spend money impulsively and unplanned, have become a focus of attention in the study of personal finance. This study explores how consumer behavior and hedonic lifestyles can influence students' ability to manage their own finances. The research population consisted of 100 students living in the Asmadewa dormitory in Yogyakarta. From this population, 53 respondents were selected as samples using the Non-Probability Sampling method. Data was collected through a questionnaire that assessed hedonic lifestyle, consumer behavior, financial literacy and personal financial management. The results of the analysis show that hedonic lifestyle and consumer behavior have a significant positive influence on students' personal financial management. These findings highlight that students who tend to have a hedonic lifestyle and higher consumer behavior tend to face challenges in managing their own finances. Although financial literacy does not directly influence students' personal financial management in the context of this research, the importance of financial literacy should not be overlooked. This study provides a better understanding of the factors that influence college students' financial decisions and underscores the need for comprehensive financial education in higher education settings. Thus, efforts to increase financial awareness and knowledge among students can help overcome the negative impact of hedonistic lifestyles and consumer behavior on their personal financial management.
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 Influence of Liquidity, Profitability, and Asset Growth on Dividend Policy Febrianty, Erica; 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.v6i1.13172

Abstract

This study aims to determine the effect of liquidity, profitability, asset growth on Dividend Policy in sub-companies of the property and real estate listed in Indonesia Securities in 2018-2021. The independent variable in this study is dividend policy calculated using the divident payout ratio model, and the dependent el variab in this study is liquidity ratio (current ratio), profitability (return on equity), and asset growth (asset growth). Sample determination was carried out by purposive sampling technique with the number of selected samples as many as 11 companies from a population of 67 companies. This study used multiple regression analysis methods and classical assumption tests.  The software used for data processing is IBM SPSS 26. The results of this study are 1) liquidity negatively affects dividend policy. 2) Profitability has a positive effect on dividend policy. 3) Asset growth has a positive effecton dividend policy. The results of this study contribute to the development of theories regarding dividend policy for investors and companies, companies that pay dividends periodically are considered superior to companies that do not consistently pay dividends.
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.

Page 25 of 29 | Total Record : 290

 23   24   25   26   27 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): September 2025 Vol 7, No 1 (2025): Maret 2025 Vol. 7 No. 1 (2025): Maret 2025 Vol. 6 No. 2 (2024): September 2024 Vol 6, No 2 (2024): September 2024 Vol. 6 No. 1 (2024): Maret 2024 Vol 6, No 1 (2024): Maret 2024 Vol 5, No 2 (2023): September 2023 Vol. 5 No. 2 (2023): September 2023 Vol. 5 No. 1 (2023): Maret 2023 Vol 5, No 1 (2023): Maret 2023 Vol. 4 No. 2 (2022): September 2022 Vol 4, No 2 (2022): September 2022 Vol. 4 No. 1 (2022): Maret 2022 Vol 4, No 1 (2022): Maret 2022 Vol. 3 No. 2 (2021): September 2021 Vol 3, No 2 (2021): September 2021 Vol 3, No 1 (2021): Maret 2021 Vol. 3 No. 1 (2021): Maret 2021 Vol 2, No 2 (2020): September 2020 Vol 2, No 1 (2020): Maret 2020 Vol. 1 No. 2 (2019): September 2019 Vol 1, No 2 (2019): September 2019 Vol 1, No 1 (2019): Maret 2019 More Issue