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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 305 Documents
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Revisiting Transfer Pricing in The Digital Era: A Value-Based Approach Toward Ethical and Sustainable Tax Practices Hanin Febriana; Ferry Irawan
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0qerna35

Abstract

Digital transformation has changed global business models and the way companies create economic value. This change poses challenges for the international taxation system, especially in the practice of transfer pricing, which serves to determine the fair price of transactions between related entities. The complexity of assessing and determining the location of intangible asset value creation increases the risk of profit shifting and tax base erosion, which impacts potential state revenue.This study aims to analyze transfer pricing practices in the digital economy through an ethical perspective and a value-based approach. The method used is a Systematic Literature Review (SLR) with sources from scientific articles indexed. The search was not limited by publication year because the number of studies examining transfer pricing in an ethical context is still very limited. A total of 730 articles were initially identified across major academic databases, but only 21 studies met the inclusion criteria and were subsequently analyzed using content analysis and trend mapping. The results of the study show that transfer pricing practices in the digital economy era face challenges in the valuation of intangible assets, inconsistencies in the international regulatory framework, and institutional pressure for transparency. The integration of moral values affects documentation, pricing structures, and profit allocation behavior, thereby encouraging more ethical tax practices. The application of a value-based approach strengthens accountability, enhances social legitimacy, and supports fiscal sustainability through more proportional tax contributions. Overall, these findings confirm that transfer pricing has important moral and social dimensions in building sustainable tax governance.
Managerial Ownership and Audit Committee Effects on Integrated Reporting Quality: Moderating Role of Board Gender Diversity Dewi Wahyuni; Nadirsyah; Nuraini A
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bsp43k06

Abstract

This study examines the influence of managerial ownership and audit committee effectiveness on the quality of integrated reporting (IRQ), with the gender of the board of directors as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Despite the increasing global adoption of integrated reporting, empirical evidence on its governance determinants in emerging markets remains limited and fragmented. This study integrates institutional, legitimacy, and stakeholder theories to provide a comprehensive explanation of governance-driven reporting behavior. Using a quantitative associative approach, this study analyzes 149 firm-year observations from 61 companies selected through purposive sampling. Panel data regression analysis with a Random Effect Model (REM) is employed to test the hypotheses. The results indicate that managerial ownership and audit committees have a positive and statistically significant effect on the quality of integrated reporting, supporting the arguments of agency alignment and effective monitoring mechanisms. However, the gender of the board of directors does not significantly moderate the relationship between governance mechanisms and reporting quality, suggesting contextual and structural limitations in the role of gender diversity within emerging markets. This study contributes to the literature by integrating multiple governance mechanisms within a multi-theoretical framework and providing empirical evidence from Indonesia. Practically, the findings highlight the importance of strengthening corporate governance structures to enhance transparency, accountability, and the overall quality of integrated reporting, offering implications for regulators, policymakers, and standard-setting bodies.
Determinants of Muslim Taxpayer Compliance: The Moderating Role of Religiosity and the Integration of Zakat Knowledge Muhammad Andri Ashari; Dewi Susilowati
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mf0xqf78

Abstract

Taxpayer compliance remains a persistent challenge in Indonesia, particularly among Muslim taxpayers whose fiscal responsibilities coexist with religious obligations such as zakat. While prior studies have emphasized economic and administrative determinants, limited attention has been given to the integration of religious dimensions within a comprehensive compliance framework. This study aims to examine the effects of tax socialization, taxpayer awareness, tax sanctions, and zakat knowledge on taxpayer compliance, with religiosity positioned as both a direct determinant and a moderating variable. This study employs a quantitative explanatory approach using primary data collected from 120 registered Muslim individual taxpayers in Cilacap Regency, Indonesia, through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and interaction effects among variables. The findings reveal that tax socialization, taxpayer awareness, tax sanctions, and zakat knowledge have positive and statistically significant effects on taxpayer compliance, with zakat knowledge emerging as the strongest predictor. Religiosity not only directly enhances compliance but also significantly strengthens the relationships between all key determinants and compliance behavior. These results indicate that compliance is shaped by the interaction between institutional mechanisms and internal moral–religious values. This study contributes to the tax compliance literature by proposing an integrative framework that incorporates zakat knowledge and religiosity within Attribution Theory. The findings provide practical implications for policymakers to design culturally and religiously aligned tax policies, emphasizing the importance of combining enforcement strategies with value-based approaches to enhance voluntary compliance in Muslim-majority contexts.
Big Data Integration in Auditing: Technological, Institutional, and Ethical Perspectives Dandi Aprila; Anda Dwiharyadi
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3nxvcp77

Abstract

The increasing adoption of Big Data technologies has significantly reshaped auditing practices; however, existing scholarship on Big Data auditing remains fragmented and lacks an integrated conceptual perspective. This study aims to systematically examine how Big Data influences audit practices and audit quality across technological, institutional, and epistemic dimensions. Using a Systematic Literature Review (SLR) based on the PRISMA protocol, this study synthesizes evidence from 30 peer-reviewed journal articles indexed in Scopus and Web of Science published between 2015 and 2025. The analysis identifies three dominant research clusters: (1) technological capability, reflecting the development of analytics-driven, continuous, and predictive auditing tools; (2) institutional readiness, highlighting regulatory gaps, organizational resistance, and skill asymmetry; and (3) epistemic transformation, concerning changes in professional judgment, algorithmic transparency, and accountability structures. The findings reveal a progressive datafication of auditing, characterized by a shift from traditional ex-post verification toward real-time and predictive assurance. Although Big Data improves audit efficiency, analytical scope, and risk detection capability, its implementation remains constrained by governance uncertainty and uneven organizational capabilities. To synthesize these insights, this study proposes the Big Data Auditing Framework (BDAF), which conceptualizes audit transformation as the dynamic interaction between Technological Infrastructure, Institutional Adaptation, and Epistemic Governance, moderated by Ethical and Regulatory Oversight. This framework contributes to the literature by offering an integrative perspective on how technological and institutional factors jointly shape the evolution of data-driven auditing and provides practical implications for regulators, educators, and audit firms in strengthening technological capacity, institutional preparedness, and ethical governance in digital audit environments.
From Accountability to Trust: Strengthening Zakat Institutions in Emerging Economies Noor Riefma Hidayah; Andi Mattulada; Muliati
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gyjnr546

Abstract

Despite the substantial potential of zakat in Indonesia, limited trust among zakat payers (muzakki) remains a critical barrier to optimizing its collection and institutional effectiveness. This study examines the influence of internal control systems, zakat accounting standards, and human resource competence on muzakki trust, with accountability positioned as a moderating variable. Grounded in Sharia Enterprise Theory and governance perspectives, this research adopts a quantitative approach using survey data collected from 102 employees of zakat institutions, including BAZNAS and LAZNAS. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings reveal that internal control systems, zakat accounting standards, and human resource competence each have a positive and statistically significant effect on muzakki trust. Furthermore, accountability consistently strengthens these relationships, confirming its role as a critical reinforcing mechanism that enhances the effectiveness of governance practices. These results indicate that trust is not solely driven by religious obligation but is significantly shaped by stakeholders’ rational evaluation of transparency, professionalism, and institutional credibility. This study contributes to the literature on Islamic philanthropy and nonprofit governance by integrating multiple governance dimensions within a unified framework and positioning accountability as a moderating construct. The findings offer practical implications for zakat institutions and policymakers to strengthen governance structures, improve reporting quality, and enhance human resource capacity to foster sustainable public trust in emerging economies.
Determinants of Firm Value: The Role of Sales Growth, Capital Structure, and Liquidity Azmi Makarim Nur Islami; Nastiti Rizky Shiyammurti
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/nsxrwa69

Abstract

The coal mining industry plays a strategic role in Indonesia’s economy but is highly exposed to global commodity price volatility, creating uncertainty in firm value. Despite extensive research on firm value determinants, empirical findings remain inconsistent, particularly within volatile extractive industries in emerging markets. This study aims to examine the effects of sales growth, capital structure, and liquidity on firm value in coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study adopts a quantitative approach using panel data regression analysis. The sample consists of 27 companies selected through purposive sampling, resulting in 120 firm-year observations after outlier adjustment. Firm value is proxied by Price to Book Value (PBV), while sales growth, capital structure (Debt-to-Equity Ratio), and liquidity (Current Ratio) serve as independent variables. The Fixed Effect Model (FEM) is employed as the most appropriate estimation model. The results indicate that, simultaneously, sales growth, capital structure, and liquidity significantly affect firm value. However, partially, only capital structure shows a positive and statistically significant effect, while sales growth and liquidity are found to be insignificant. These findings suggest that investors place greater emphasis on financing decisions rather than operational growth or short-term financial stability in assessing firm value within a highly volatile industry. This study contributes to the literature by providing sector-specific evidence and refining signaling theory, demonstrating that the effectiveness of financial indicators as signals is context-dependent. The findings offer practical implications for managers, investors, and policymakers in formulating more resilient financial and investment strategies.
Smart AI-Enabled SAK EMKM for Accounting Transformation and MSME Financial Performance Nurul Alfiyah; Indira Nuansa Ratri; Lukman Hakim; Sari Wiji Utami
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/q4fce014

Abstract

This study examines how artificial intelligence (AI)-enabled digital accounting platforms support the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) while improving the financial performance and governance of MSMEs. Although standardized financial reporting is increasingly essential for business sustainability and regulatory compliance, many MSMEs continue to depend on manual bookkeeping systems that hinder reporting accuracy, timeliness, and decision usefulness. Addressing this gap, the study investigates the digital accounting transformation of Batik Muktiyasa, a batik MSME in Banyuwangi, Indonesia, through a qualitative contextual approach combined with action research. Data were obtained through interviews, direct observation, financial document analysis, and system implementation to compare accounting practices before and after the adoption of an AI-enabled accounting platform. The findings indicate that AI-based accounting systems not only improve the accuracy of financial records, automate transaction classification, and produce financial statements aligned with SAK EMKM, but also expand the managerial value of accounting information through automated ratio analysis, financial trend detection, and cost-efficiency evaluation. A significant finding is the improvement in accounting compliance from 21.4% before digitalization to full compliance after implementation. The novelty of this research lies in its integration of AI adoption, MSME accounting digitalization, and SAK EMKM compliance within a single contextual transformation framework. The study contributes to the literature by proposing an integrated AI–SAK EMKM accounting transformation model that explains how AI-enabled systems can bridge the gap between informal bookkeeping practices and formal financial reporting standards in MSMEs. Practically, the study provides an applicable model for MSMEs, policymakers, and digital accounting service providers to strengthen financial governance, enhance compliance, and support long-term business sustainability.
Audit Quality Moderating Managerial Ownership and ESG Disclosure Effects on Firm Value in Non-Cyclical Consumer Firms Rauzhatul Husna; Islahuddin; Mulia Saputra
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0msdmx79

Abstract

This study examines the effect of managerial ownership and Environmental, Social, and Governance (ESG) disclosure on firm value, with audit quality as a moderating variable, in consumer non-cyclical firms listed on the Indonesia Stock Exchange during the 2021–2024 period. Grounded in agency theory and signaling theory, this research addresses inconsistencies in prior literature regarding the value relevance of ownership structure and sustainability disclosure in emerging markets. Using a quantitative approach with purposive sampling, 45 firms were selected, resulting in 180 firm-year observations. The data were analyzed using Moderated Regression Analysis (MRA) after passing classical assumption tests. The results reveal that managerial ownership has a significant negative effect on firm value, indicating the presence of managerial entrenchment that outweighs the alignment effect. ESG disclosure is also found to negatively affect firm value, suggesting that investors may perceive sustainability initiatives as short-term cost burdens rather than value-enhancing strategies. Furthermore, audit quality does not moderate the relationship between managerial ownership and firm value, implying limited effectiveness of external monitoring in mitigating ownership-related agency conflicts. However, audit quality significantly strengthens the relationship between ESG disclosure and firm value by enhancing the credibility of sustainability information. This study contributes to the literature by integrating governance, sustainability, and assurance perspectives within a unified framework and provides empirical evidence from an emerging market context, highlighting that the value implications of ESG disclosure depend on information credibility and institutional settings.
Adoption of Digital Accounting Systems among Small and Medium Enterprises in Wetland Ecosystems Lili Safrida; Antonius Grivaldi Sondakh; Isnawati
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8x14hw30

Abstract

Digital accounting systems represent an important component of accounting information systems that support financial recording, reporting, and decision-making in small and medium enterprises (SMEs). However, SMEs operating in environmentally constrained regions may face contextual challenges that alter the determinants of digital accounting adoption. This study examines factors influencing digital accounting system adoption among SMEs in South Kalimantan's wetland ecosystems. Drawing on the Technology Acceptance Model, Diffusion of Innovation Theory, and the Resource-Based View, this research develops an integrated framework to assess the relative influence of perceived usefulness, perceived ease of use, digital infrastructure, and digital literacy on adoption intention. Survey data were collected from 86 SME owners and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital literacy (β = 0.439, p < 0.001) is the strongest predictor of adoption intention, followed by perceived usefulness (β = 0.310, p = 0.001) and digital infrastructure (β = 0.233, p = 0.004). Perceived ease of use is not significant (β = 0.092, p = 0.435), suggesting that in chronically volatile environments baseline expectations for technological friction may be elevated, a phenomenon we term friction tolerance. Wetland ecosystem characteristics show no direct or moderating effects. The model explains 72.4% of the variance in adoption intention, indicating strong explanatory power. These findings contribute to accounting information systems literature by demonstrating that capability-based mechanisms, particularly digital literacy, assume greater explanatory weight than perceptual mechanisms in environmentally constrained settings. Practical implications emphasize prioritizing capacity-building initiatives and strategic infrastructure investment to support SME digital accounting adoption in wetland regions.
Financial and Non-Financial Incentive Mechanisms in ISPO Certification: A Management Control Systems Perspective Antonius Grivaldi Sondakh; Lili Safrida; Diah Fitriaty; Muhammad Yasin
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/b85nj883

Abstract

Sustainability certification has become a key governance instrument for aligning dispersed actors with environmental and regulatory objectives, particularly in agricultural value chains. However, the effectiveness of incentive mechanisms designed to support certification adoption remains insufficiently understood, especially when different types of incentives are evaluated within an integrated framework. Drawing on a management control systems (MCS) perspective, this study examines the comparative effects of financial, non-financial, and combination incentives on independent smallholders’ perceived effectiveness of support for Indonesian Sustainable Palm Oil (ISPO) certification. This study adopts a quantitative explanatory approach using survey data collected from 143 oil palm smallholders in South Kalimantan, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between incentive mechanisms and perceived effectiveness. The findings reveal that all three types of incentives have a positive and statistically significant influence. However, non-financial incentives demonstrate the strongest effect (β = 0.352, p < 0.001), followed by financial incentives (β = 0.261, p < 0.001), while combination incentives show a weaker effect (β = 0.165, p < 0.05). These results suggest that enabling controls, such as training, market access facilitation, and institutional recognition, play a more critical role than outcome-based financial incentives in shaping perceived effectiveness. Furthermore, the findings challenge the assumption of automatic complementarity in combined incentive designs, indicating that integration does not necessarily enhance effectiveness in fragmented institutional contexts. This study contributes to management accounting literature by extending the concept of control packages to extra-organizational sustainability governance and highlights the conditional nature of incentive complementarity. The findings offer important implications for designing more coherent and effective sustainability-oriented policy interventions in developing economies.

Page 30 of 31 | Total Record : 305

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