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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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Web-Based Sustainability Disclosure Practices in Malaysian Public and Private Universities: Evidence from Content Analysis Approach Nathasa Mazna Ramli; Agusdiwana Suarni
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: 10.26618/80w4gh05

Abstract

Universities are increasingly expected to demonstrate transparency and accountability in addressing environmental and social challenges aligned with sustainable development. Web-based sustainability reporting has emerged as an important communication tool that allows higher education institutions to disclose sustainability initiatives and engage stakeholders effectively. This study aimed to examine the extent of sustainability information disclosed on university websites and to compare disclosure practices between public and private universities in Malaysia. A quantitative research design was employed using content analysis of official university websites. The population consisted of 20 public universities and 48 full private universities in Malaysia. Data were collected using a web-based sustainability reporting index consisting of 83 disclosure items across nine dimensions categorized into general, sustainability-specific, and university-specific aspects. The collected data were analyzed using descriptive statistics with SPSS, followed by independent sample t-tests and Mann–Whitney U tests to examine differences between institutional types. The findings indicated that Malaysian universities generally disclose sustainability information at a moderate level, with the highest disclosure found in general sustainability information (65%). Within sustainability-specific disclosures, the social dimension showed the highest level of reporting compared to economic and environmental aspects. The results also revealed that public universities demonstrate higher levels of sustainability disclosure than private universities across most dimensions. This study provides empirical evidence on the current state of digital sustainability disclosure in Malaysian higher education institutions. The findings contribute to the literature on sustainability reporting and offer practical insights for policymakers and university management in improving transparency, stakeholder communication, and institutional sustainability practices.
Digital Safety Management Systems and Green Finance for MSMEs Financial Sustainability: Evidence from ESG-Based Risk Management Etty Harya Ningsi; Dina Hastalona
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/grmhwz60

Abstract

The rapid advancement of digital transformation and the growing global emphasis on sustainability have placed Micro, Small, and Medium Enterprises (MSMEs), particularly in emerging economies such as Indonesia, under increasing pressure to enhance financial resilience while aligning with Environmental, Social, and Governance (ESG) standards. In the context of MSMEs in Medan City, North Sumatra, digitalization offers opportunities for efficiency and market expansion but also introduces challenges, including cyber risks, weak digital security governance, and limited access to green financing. These constraints may hinder long-term financial sustainability without integrated governance and effective risk management. This study examines the influence of Digital Safety Management Systems and Green Finance on MSMEs’ Financial Sustainability, with ESG-Based Budgeting and Risk Management as mediating variables. A quantitative explanatory approach was employed using purposive sampling of 230 MSMEs with digital system adoption and access to formal financing. Data collected from December 2025 to February 2026 were analyzed using SEM-PLS. The results show that Digital Safety Management Systems and Green Finance significantly enhance Financial Sustainability both directly and indirectly. The mediation analysis indicates partial mediation, with Risk Management as the most influential mechanism. This study contributes by integrating digital safety governance and green finance within an ESG-based risk management framework, offering a novel perspective that bridges fintech risk management and sustainability accounting in MSMEs. The findings provide practical insights for policymakers in developing countries to strengthen MSME sustainability.
Green Accounting Impact on Financial Performance of Indonesian Food and Beverage Firms Listed on IDX 2020–2023 Bunga Indah Bayunitri; Rasi V. Saragih; Irene Sukma Lestari Barus; Tetty Lasniroha
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: 10.26618/8dy85r72

Abstract

This study investigates the impact of green accounting on the financial performance of food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Increasing environmental challenges and regulatory pressures have encouraged companies to incorporate environmental costs into their financial reporting systems; however, the adoption of green accounting in Indonesia remains relatively limited. This study employs a quantitative approach using panel data regression analysis. The sample consists of 11 firms selected through purposive sampling, resulting in 44 firm-year observations. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using the environmental cost ratio, defined as the proportion of corporate social responsibility (CSR) environmental expenditures to earnings after tax. The empirical results reveal that green accounting has a statistically significant effect on financial performance. Firms that allocate and manage environmental costs more efficiently tend to demonstrate higher profitability levels. This finding suggests that integrating environmental considerations into financial decision-making not only enhances operational efficiency but also strengthens corporate reputation and investor confidence. Moreover, the results support legitimacy theory, indicating that companies engaging in environmental responsibility are more likely to gain stakeholder trust, which contributes to improved financial outcomes. Despite its significance, the explanatory power of green accounting remains moderate, implying that other factors also influence financial performance. This study contributes to the literature by providing empirical evidence from an emerging market context and highlights the strategic importance of green accounting in achieving sustainable financial performance. The findings also offer practical implications for managers and policymakers to promote broader adoption of environmentally responsible accounting practices.
The Impact of Digital Transformation and Corporate Governance on Telecommunications Firm Performance in Indonesia (2021–2024) Sri Supadmini; Imam Subaweh
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/b3gn4d59

Abstract

Digital transformation has become a critical driver of organizational outcomes in technology-intensive industries; however, prior studies have largely emphasized its direct impact on performance without clearly distinguishing between financial performance and firm value as conceptually different constructs. Moreover, limited attention has been given to the role of corporate governance in shaping these relationships, particularly in emerging market contexts. This study aims to examine (1) the effect of digital transformation on financial performance, (2) the effect of corporate governance on financial performance, and (3) the moderating role of corporate governance in the relationship between digital transformation and firm value. This research employs a quantitative explanatory design using panel data regression analysis. The sample comprises three major telecommunications companies listed on the Indonesia Stock Exchange, selected based on data availability and industry relevance, with quarterly observations from 2021 to 2024, resulting in 48 firm-quarter observations. Digital transformation is proxied by IT capital expenditure intensity, corporate governance is measured using a governance disclosure index, financial performance is captured by Return on Assets (ROA), and firm value is measured using Tobin’s Q. Moderation analysis is conducted using an interaction term between digital transformation and corporate governance. The results show that digital transformation significantly improves financial performance, while corporate governance has a positive effect on financial performance. In addition, corporate governance strengthens the positive relationship between digital transformation and firm value, indicating its role as an effective moderating mechanism. These findings confirm that financial performance and firm value represent distinct outcomes of digital transformation, and that governance plays a crucial role in bridging technological investment and market valuation. This study contributes to the literature by clarifying the dual outcomes of digital transformation and highlighting the contingent role of governance in enhancing firm value within the telecommunications sector.
Environmental Performance, ESG, and Profitability: Evidence on Corporate Effective Tax Rates from Profit and Loss Firms Feber Sormin; Hendro Paulus; Linda Ayu Wulandari; Deden Tarmidi
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: 10.26618/0ayxct72

Abstract

Environmental sustainability and responsible corporate governance increasingly influence corporate financial decisions, including tax behavior. However, limited evidence explains how environmental performance and Environmental, Social, and Governance (ESG) practices affect corporate effective tax rates under different financial conditions, particularly in emerging markets. This study aimed to examine the effects of environmental performance, ESG, and profitability on corporate effective tax rates and to analyze the moderating role of capital structure between profitable and loss-making firms. The study employed a quantitative research design using secondary data from companies in the Basic Materials sector listed on the Indonesia Stock Exchange during 2019–2024. Using purposive sampling, 27 firms that participated in the PROPER environmental performance program were selected, generating 162 firm-year observations. The data were analyzed using multiple regression models to compare relationships across different financial conditions. The results showed that environmental performance significantly influenced corporate effective tax rates and the effect differed between profitable and loss-making firms. ESG was also associated with corporate effective tax rates but did not show a consistent difference between firms with profits and those experiencing losses. Profitability likewise did not significantly differentiate corporate tax outcomes between the two groups. In addition, capital structure strengthened the relationship between environmental performance and corporate effective tax rates, while it did not significantly moderate the relationships involving ESG or profitability. These findings highlight the role of environmental responsibility and financial structure in shaping corporate tax behavior and provide insights for managers and policymakers in promoting sustainability, transparency, and responsible corporate governance.

Page 31 of 31 | Total Record : 305

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