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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 Importance of Accurate Budgeting in Achieving Company Financial Goals Khaddafi, Muammar; Zahra, Siti Aqila; Safitri, Irma; Salsabila, Viya Aurelia; Ramadhan, Chairy
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.13401

Abstract

This journal aims to explain the background of company management, which is not much different from project management which is intended to provide guarantees for achieving blueprint results regarding long-term programs. The budget preparation process includes preparing budget representations, preparing short-term process plans, as well as orientation to company profits. Selection of plans is based on the impact of planned activities on profits. Therefore, the budget preparation process is often carried out by preparing short-term profit planning plans. Top management involves selecting activity plans that can influence the success and profits of the company. Management uses profit and business volume analysis techniques. Analysis of these benefits provides information that allows management to select various alternative activities to be adjusted in planning. Once an activity plan is selected to achieve company targets, the responsible manager needs to implement the plan. This requires resource allocation to enable it to achieve the set targets. The method used to collect data involves library research, by collecting relevant data from books, dictionaries, journals, papers and other sources without forgetting to review the field. Based on research carried out based on existing literature reviews, the results of the research data will be the basis for formulating company plans and implementing them thoroughly to achieve effective control over various company activities in accordance with predetermined plans.
The Influence of the Technology Acceptance Model (TAM), E-System and the Role of the Account Representative on Taxpayer Compliance at West Makassar KPP Kaliky, Faizah Salma; Rahim, Syamsuri; Wahyuni, Nur
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14012

Abstract

This research investigates the influence of the Technology Acceptance Model (TAM), E-System, and the Role of the Account Representative on taxpayer compliance at the West Makassar KPP. The study's population consists of all taxpayers registered at the West Makassar KPP, with a sample size of 88 taxpayers selected for analysis. To ensure the validity and reliability of the questionnaire results, thorough testing was conducted, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The primary analytical method employed is multiple linear regression analysis. The findings reveal that the Technology Acceptance Model (TAM) exerts a significant positive impact on taxpayer compliance, indicating that when taxpayers perceive technology as beneficial and user-friendly, they are more likely to comply with tax regulations. Conversely, the E-System demonstrates a significant negative effect on taxpayer compliance, suggesting potential issues with its implementation or usability that hinder compliance. Furthermore, the role of the Account Representative is found to have a significant positive effect on taxpayer compliance, highlighting the importance of personal interaction and support in facilitating tax compliance. Overall, the study emphasizes the critical factors influencing taxpayer compliance, providing insights that could inform policy decisions and the development of strategies to enhance compliance at the West Makassar KPP. These findings are crucial for improving tax administration and ensuring greater adherence to tax obligations among registered taxpayers.
The Influence of Enterprise Resource Planning (ERP) on PT Kimia Farma Tbk Yulfiswandi, Yulfiswandi; Angel, Angel; Pratama, Desi; Go, Michelle; Sunaidi, Nicholas; Shirlyn, Shirlyn
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.v6i1.14362

Abstract

Kimia Farma is a company engaged in pharmaceutical health in Indonesia with subsidiaries PT Kimia Farma Apotek, PT Kimia Farma Diagnostika, PT Kimia Farma Plant, and PT Kimia Farma Trading & Distribution. Initially, in 1817, Kimia Farma company was named NV Chemicalien Handle Rathkamp & Co.. This company provides decision-making support tools as well as multi-currency and multilingual system support tools that are useful for supporting the progress of the company on an international scale. The type of research that is conducted to analyze this company is by using descriptive research. Descriptive research is a research conducted by providing a description of an event that is currently happening by giving a detailed explanation. The scope of the ERP implementation done by Kimia Farma includes license acquisition, hardware/servicer acquisition, ERP implementation service acquisition, and managed service acquisition. By increasing the services provided and adding more facilities, customers who visit or seek for treatments at Kimia Farma could get maximum service and feel more comfortable.
The Influence of Audit Fees, Leadership Style, and Professionalism on Auditor Performance Through Auditor Experience as an Intervening Variable F.DJ, Faradibha; Alam, Syamsu; Tenriwaru, Tenriwaru
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14366

Abstract

This research aims to find out whether the audit fee variables, leadership style and professionalism have a direct influence on auditor performance or are assisted by the intervening variable, namely experience. This research is quantitative. The research location was carried out at the Makassar City Public Accounting Office, South Sulawesi. The data source taken is the Primary data source. The data collection technique used by researchers is distributing questionnaires. Meanwhile, in analyzing the data, researchers used software, namely Smart PLS. The results of this research show that leadership style and professionalism have a positive and significant influence on auditor performance, audit fees have a positive but not significant influence on auditor performance. Audit fees have a positive and significant effect on experience, but leadership style and professionalism have a positive but not significant effect on experience. Experience has a negative and insignificant influence on auditor performance. Audit fees, leadership style and professionalism have a positive and significant influence on auditor performance through the experience variable as an intervening variable.
Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
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.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
Analysis of SAKTI User Satisfaction Using the Importance Performance Analysis (IPA) Method Amin, Nur Yaqin; Su’un, Muhammad; Selong, Abbas
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.v6i1.14371

Abstract

The Ministry of Finance has officially launched the Institutional Level Financial Application System (SAKTI) for all work unit of Ministry/Institutional in 2022. Seeing the diverse characteristics of work unit throughout Indonesia, there will potentially be many problems that users will face. During the piloting stage from 2015, various problems were found that made end users unsatisfied. This study aimed to find out: (1) the level of satisfaction of SAKTI users after it was officially implemented in all work unit of Ministry/Institutional; (2) the attributes that need to be improved and maintained in SAKTI based on 5 End User Computing Satisfaction (EUCS) variables, namely Content, Accuracy, Format, Ease of Use, and Timeliness. This study used primary data through a survey of 107 respondents as sample from 78 work unit of KPPN Makassar II. The data were analyzed using importance performance analysis (IPA). The results of this study showed that: (1) based on the t test, analysis of the level of conformity and analysis of the performance-expectation gap based on the 5 EUCS variables, SAKTI's quality was good in meeting user expectations with user satisfaction level of 96%. Gap analysis shows that all EUCS variables are negative (<0), which means that the quality of SAKTI's performance has not met user expectations; (2) based on the Cartesian diagram mapping, there are 12 top priority attributes that must be implemented according to the expectations of SAKTI users and their performance must be improved and maintained.
The Effect of Implementing a Corporate Resource Management System (ERP) in Improving PT's Supply Chain Management (SCM) Performance. Sat Nusapersada Tbk Monica, Iveren; Majesty, Shechah; Wang, Devlin; Chrisderry, Chrisderry; Kent, Jeremy
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.v6i1.14372

Abstract

This research investigates the effect of implementing an Enterprise Resource Management System (ERP) on improving Supply Chain Management (SCM) performance at PT. Sat Nusapersada Tbk. With the research method in the form of interviews, information was obtained from the company owner. The results show that ERP implementation has a significant positive influence on SCM performance at PT. Nusapersada Sat. In facing global competition, SCM is an important key in achieving competitive advantage. ERP helps facilitate a company's internal integration, enabling more effective supply chain management. This study concludes that ERP integration provides significant benefits in increasing company operational efficiency, increasing customer satisfaction, increasing revenue and profits, and optimizing asset use. However, to improve overall SCM performance, wise decision making, effective communication, and good coordination between ERP and SCM are required. Therefore, continuous efforts are needed to improve the system to achieve more optimal results.
The Influence of Electronic Banking on Company Value with Profitability as a Mediating Variable Pakiding, Daniel L.; Melyna, Melyna; Daromes, Fransiskus E.
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.v6i1.14373

Abstract

This study aims to investigate the effect of electronic banking on profitability and its impact on firm value. Electronic banking under study is mobile banking. The basis used to explain the relationship between variables in this study comes from the RBV theory (resourced based view theory). The population used is banking companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2020. The number of samples is 40 companies each year, which are selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. The results of this study indicate that electronic banking has a positive and significant effect on profitability. Electronic banking has a positive but not significant relationship to firm value. Sobel test (Sobel test) shows that profitability is able to mediate the relationship between electronic banking and firm value
The Influence of Investment Opportunity Set and Profitability On Dividend Policy of LQ-45 Companies Listed On The IDX Adziem, Faidul; Masrullah, Masrullah; Sukara, Salsabila
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.v6i1.14374

Abstract

The size of the dividend to be distributed by the company depends on the policies of each company. Companies in receiving investment from investors usually use Investment Opportunity Set (IOS) decision proxies. In addition, investors sometimes look at the percentage level of the company's profitability in order to assess the level of profit that the company gets before making an investment. This study aims to obtain empirical evidence of the effect of Investment Opportunity Set (IOS) and Profitability on Dividend Policy. The population in this study are companies that are included in the LQ-45 for the 2019-2021 period. The sample was selected using purposive sampling in order to obtain 21 observation samples. The analysis technique used in this study uses a panel data regression model using the SPSS version 25 research tool. The results of this study indicate that Investment Opportunity Set (IOS) has no significant effect on Dividend Policy with a significance value of 0.645>0.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 <0.05
Analysis of Financial Performance in Chemical Sector Industrial Companies Listed on the Indonesian Stock Exchange Arsal, Muryani; Aisyah, Siti; Jusriani, Jusriani
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.v6i1.14377

Abstract

This study aims to find out the conditions and financial performance of chemical industry companies listed on the Indonesian stock exchange in 2019-2022. The type of research used is quantitative research with a descriptive approach. This type of data uses secondary data obtained from financial reports. The sample in this company is 4 companies taken based on certain criteria with purposive sampling technique. The research results from the liquidity ratio as measured using the current ratio indicate that the chemical industry companies are categorized as in good condition, because the resulting value is already above the industry standard. The Solvency Ratio when measured using the debt to asset ratio is categorized in unfavorable condition because the resulting value is above the industry standard, the Activity Ratio which is measured using total asset turnover shows that chemical industry companies can be categorized in unfavorable condition because it is still below industry standard Profitability ratios as measured using return on equity indicate that chemical industry companies can be categorized as in unfavorable condition because the resulting value is still below the industry standard. It is expected that companies that have poor financial performance should re-evaluate their financial performance and increase revenue so that these companies can be even better and produce good financial performance.

Page 26 of 29 | Total Record : 290

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