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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 321 Documents
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Auditor Professionalism and Audit Judgment: The Moderating Role of Compliance Pressure Bunga Indah Bayunitri; Aditya Restumayadi; Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/d3jc3z30

Abstract

Audit judgment plays a critical role in ensuring the credibility of financial reporting and maintaining public trust in the auditing profession. Although auditor professionalism has frequently been identified as an important determinant of audit judgment, previous studies have reported inconsistent findings regarding its effectiveness, while the moderating role of compliance pressure remains insufficiently explored. This study aims to examine the effect of auditor professionalism on audit judgment and to investigate whether compliance pressure moderates this relationship. A quantitative survey was conducted involving 64 auditors working in Public Accounting Firms, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that auditor professionalism has no significant effect on audit judgment (β = 0.086; t = 0.767; p = 0.446). Furthermore, compliance pressure does not significantly moderate the relationship between auditor professionalism and audit judgment (interaction β = −0.027; t = −0.845; p = 0.401). These findings suggest that audit judgment is likely influenced by factors beyond professionalism alone, such as organizational environment, audit culture, and other contextual conditions. The study contributes to the audit judgment literature by providing empirical evidence that challenges the assumption that professionalism directly enhances audit judgment under compliance pressure. Practically, the findings highlight the importance for public accounting firms and professional bodies to strengthen organizational support, ethical culture, and professional development programs alongside technical competency to improve audit quality.
Regional Financial Management Efficiency as a Mediator of Fiscal Resilience Risk in North Sumatra Jalilah Ilmiha; Lusi Elviani Rangkuti
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k52h1096

Abstract

Economic growth is generally expected to strengthen regional fiscal capacity; however, rapid growth may also increase fiscal vulnerability when public financial resources are managed inefficiently. While previous studies have primarily examined the direct relationship between economic growth and fiscal outcomes, limited attention has been paid to the mediating role of regional financial management efficiency in mitigating fiscal resilience risk, particularly in Indonesian local governments. This study addresses this gap by investigating whether regional financial management efficiency serves as the mechanism through which economic growth enhances fiscal resilience in the districts and municipalities of North Sumatra. A quantitative approach was employed using a census of all 33 local governments in North Sumatra based on the 2025 Regional Budget (APBD) realization, Gross Regional Domestic Product (GRDP), and local government financial statements. Data were analyzed using path analysis and the Sobel test to evaluate the mediation effect. The findings reveal that economic growth significantly improves regional financial management efficiency, while greater efficiency significantly reduces fiscal resilience risk. Moreover, the direct relationship between economic growth and fiscal resilience risk becomes insignificant after accounting for financial management efficiency, indicating a full mediation effect. These findings extend the fiscal resilience literature by demonstrating that efficient regional financial management constitutes the key mechanism through which economic growth is translated into sustainable fiscal resilience rather than fiscal vulnerability. Practically, the results highlight the importance of strengthening budget efficiency, expenditure control, and digital financial governance to enhance fiscal resilience in local governments.
Analysis of How Environmental Accounting Practices Are Developed in Oil Palm Companies in East Aceh Zefri Maulana; Indis Ferizal; Cherenia Saufa; Cut Nailah sahlaavia
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/av2pff66

Abstract

This study examines the effects of human resource competence, regulatory compliance, and internal control on financial reporting quality and further investigates the effect of financial reporting quality on managerial decision-making in vertical hospitals under the Ministry of Health of the Republic of Indonesia. The study employed a quantitative approach with a causal research design. Primary data were collected through structured questionnaires distributed to 37 financial reporting staff selected using a saturated sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to evaluate the proposed relationships among the research variables. The findings indicate that regulatory compliance has a positive and significant effect on financial reporting quality, whereas human resource competence and internal control do not have significant effects. In addition, financial reporting quality has a positive and significant effect on managerial decision-making. These results indicate that compliance with accounting standards and applicable regulatory requirements plays an important role in maintaining the quality of financial reporting within the observed hospital context. The findings also demonstrate that high-quality financial reports provide reliable and relevant information that supports more effective managerial decision-making. The study contributes to public sector accounting literature by providing empirical evidence regarding the determinants of financial reporting quality and its implications for organizational decision-making in government-affiliated hospitals. Practically, the findings emphasize the need to strengthen regulatory compliance and improve financial reporting processes. The study is limited by its small sample size and sector-specific setting, suggesting that future research should involve larger samples and broader institutional contexts.
Data Analytics Capability, Digital Accounting, and Financial Management Transformation in Digital Food & Beverage MSMEs Lusi Elviani Rangkuti; Jalilah Ilmiha
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gw0jtv17

Abstract

This study examines the effects of human resource competence, regulatory compliance, and internal control on financial reporting quality and investigates the subsequent effect of financial reporting quality on managerial decision-making in vertical hospitals under the Ministry of Health of the Republic of Indonesia. A quantitative approach with a causal research design was employed. Primary data were collected through structured questionnaires distributed to 37 financial reporting staff selected using a saturated sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that regulatory compliance has a positive and significant effect on financial reporting quality, whereas human resource competence and internal control do not have significant effects. Furthermore, financial reporting quality has a positive and significant effect on managerial decision-making, indicating that reliable, relevant, and accurate financial information supports more effective managerial decisions. These findings suggest that compliance with accounting standards and applicable regulatory requirements plays a more prominent role in enhancing financial reporting quality than individual competence and internal control mechanisms within the observed institutional context. The study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality in government-affiliated hospitals and its implications for managerial decision-making. Practically, the findings highlight the importance of strengthening regulatory compliance and improving financial reporting processes. The study is limited by its small sample and sector-specific setting; future research should employ larger samples and broader institutional contexts.
Unlocking Sustainability Performance through Artificial Intelligence and Green Intellectual Capital Agustine Dwianika; Hendrian; Diana Frederica; Temy Setiawan; Hendro Lukman
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/165r7071

Abstract

The increasing pressure to achieve environmental sustainability has accelerated organizational adoption of Artificial Intelligence (AI) to support digital transformation, environmental governance, and sustainability-oriented innovation. However, previous studies have largely examined Artificial Intelligence and Green Intellectual Capital (GIC) independently, with most focusing on conceptual discussions, sector-specific contexts, or isolated sustainability outcomes, leaving limited empirical evidence on how these constructs interact to enhance sustainability performance, particularly in developing countries. Addressing this gap, this study proposes and empirically tests an integrated framework that examines the relationships among Artificial Intelligence, Green Intellectual Capital, and sustainability performance. A quantitative approach was employed using primary data collected through questionnaires from 120 academics, sustainability practitioners, and corporate managers involved in digital transformation and environmental governance. Purposive sampling was applied, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that Artificial Intelligence significantly strengthens Green Intellectual Capital, while Green Intellectual Capital positively influences sustainability performance. Furthermore, the integration of Artificial Intelligence and Green Intellectual Capital significantly enhances sustainability performance, with the proposed model explaining 78.1% of the variance in sustainability performance (R² = 0.781). These findings demonstrate that Artificial Intelligence functions as a strategic enabler that strengthens environmental knowledge, green innovation, and sustainability governance through the development of Green Intellectual Capital. The study contributes to the sustainability accounting and digital transformation literature by providing integrated empirical evidence that extends current understanding of how technological capability and sustainability-oriented intellectual resources jointly drive long-term organizational sustainability and competitive advantage, particularly within the context of developing economies.
Environmental Prevention Cost Through Siri’ na Pacce: An Ethnomethodological Study of Environmental Accounting Practices in Indonesia Peni Hendarti; Marwah Yusuf; Dahniyar Daud
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/frhjhg55

Abstract

This study examines the meaning of Environmental Prevention Cost as understood and practiced by workers and management at PT Karya Rappo Indonesia through the cultural lens of Siri’ na Pacce. Using an interpretive paradigm and an ethnomethodological approach, data were collected through in-depth interviews, observations, and documentation involving management, finance/accounting personnel, and production workers. Data were analyzed using indexicality, reflexivity, and contextuality to explore how organizational actors construct and enact the meaning of environmental prevention costs in everyday practices. The findings indicate that Environmental Prevention Cost is not merely perceived as an operational expenditure but as a mechanism for maintaining production quality, organizational dignity, and environmental responsibility. Management interprets prevention costs as a strategic investment for sustainability, while workers enact them through preventive practices such as material sorting, raw material cleaning, equipment maintenance, workplace sanitation, and residue control. The values of Siri’ reinforce prevention as a form of preserving self-respect and organizational honor, whereas Pacce promotes empathetic responsibility toward communities and the environment affected by business activities. This study contributes to environmental and sustainability accounting literature by demonstrating that environmental prevention costs extend beyond economic and technical considerations and are socially constructed through local cultural values. The findings advance socio-cultural perspectives in accounting by highlighting how indigenous values shape environmental accountability and sustainability practices within organizational settings.
The Impact of Audit Committees, Independent Boards of Commissioners, and Institutional Ownership on Financial Distress Atha Riverly Deska; Dwi Urip Wardoyo
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3mch8m23

Abstract

The Property and Real Estate sector is important to national economic growth. However, its dependence on fixed assets and long-term financing exposes companies to high financial risks. These risks were intensified by the COVID-19 pandemic and economic uncertainty, contributing to declining demand, cash flow pressures, and increasing financial burdens. Although the sector has shown signs of recovery, some companies continue to experience financial difficulties that may lead to Financial Distress. Governance mechanisms are therefore important for mitigating financial risks and maintaining corporate stability. This study aims to analyze the effects of the audit committee, independent board of commissioners, and institutional ownership on Financial Distress among Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employs a quantitative method using secondary data from annual reports. The sample is selected through purposive sampling based on predetermined criteria. Financial Distress is measured using the Altman Z-Score, while the independent variables consist of the audit committee, independent board of commissioners, and institutional ownership. Panel data regression is employed to examine their effects on Financial Distress. Given inconsistencies in previous empirical findings, this study provides updated evidence reflecting the characteristics of the Indonesian Property and Real Estate sector. The findings are expected to contribute to academic literature and provide practical insights for corporate management, investors, and regulators in strengthening governance mechanisms, mitigating financial risks, and supporting financial stability.
Beyond Transparency: How Institutional Credibility Mediates Digital Transparency and Financial Reporting Quality Effects on Muzakki Trust? Noor Riefma Hidayah; Muhammad Rifaldi Djufri; Praja Hadi Saputra
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jv7v3383

Abstract

Although Indonesia has enormous zakat potential, the amount collected through formal zakat institutions remains considerably below its estimated capacity, indicating continuing challenges in strengthening muzakki trust. This study investigates the effects of digital transparency and financial reporting quality on muzakki trust, while examining the mediating role of institutional credibility. Drawing on Stakeholder Theory and Sharia Enterprise Theory, a quantitative research design was employed using survey data obtained from 174 muzakki who distribute zakat through formal zakat institutions in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both the measurement and structural models. The results demonstrate that digital transparency and financial reporting quality positively and significantly affect institutional credibility and muzakki trust. The findings further reveal that institutional credibility has a significant positive influence on trust and serves as an important mediating mechanism in the relationships between digital transparency, financial reporting quality, and muzakki trust. These findings suggest that stakeholders’ trust is influenced not only by access to transparent information and reliable financial reporting but also by perceptions of the institution’s competence, integrity, and professionalism. This study contributes to the literature on zakat governance and Islamic philanthropy by integrating accountability-related practices and institutional credibility within a unified trust formation framework. The findings also provide practical insights for zakat institutions and policymakers to strengthen digital governance, improve reporting quality, and enhance institutional credibility as strategic efforts to increase public confidence and optimize zakat collection in Indonesia.
Green Intellectual Capital, ESG Disclosure, and Financial Performance: Moderating Role of Firm Size Aisya Sheilla Farina Nadia; Eka Bertuah
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bj2vnr82

Abstract

This study is motivated by the increasing demand for sustainable business practices that encourage companies to optimize Green Intellectual Capital (GIC) and enhance Environmental, Social, and Governance (ESG) Disclosure to improve financial performance. However, prior studies have reported inconsistent findings regarding the effects of GIC and ESG Disclosure on financial performance, particularly in environmentally sensitive industries. This research aims to analyze the effect of Green Intellectual Capital and ESG Disclosure on financial performance proxied by Return on Equity (ROE), and to examine the role of Firm Size as a moderating variable. The study employs a quantitative approach using panel data regression on 48 basic materials sector companies listed on the Indonesia Stock Exchange during 2021-2024 period, resulting in 192 firm-year observations. The Random Effects Model was used for analysis. The findings indicate that Green Intellectual Capital has a positive and significant effect on ROE, while ESG Disclosure has no significant effect on financial performance. Furthermore, Firm Size negatively and significantly moderates the relationship between Green Intellectual Capital and ROE, whereas its moderating effect on ESG Disclosure is not significant. These findings indicate that sustainability-oriented intangible resources play a more important role in improving financial performance than sustainability disclosure alone. The study contributes to the literature by providing empirical evidence for the application of Intellectual Capital-Based View and Stakeholder Theory in explaning corporate financial performance.
Technology Readiness as a Moderating Variable in the Relationship Between Accounting Information Systems and MSME Performance Fatimah Fatimah; Abdul Azis; Idrawahyuni; Sariana Damis; Yasri Tarawiru; Puan Nur Azreen Azriana Binti Azham
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mewxbv08

Abstract

MSMEs are a key driver of employment and economic activity, but many still struggle to manage financial information and adopt digital technologies effectively. Previous research shows that Accounting Information Systems (AIS) enhance business performance, while Technology Readiness is widely studied as a predictor of technology adoption. However, limited research has investigated whether Technology Readiness moderates the relationship between AIS and MSME performance, particularly in Indonesia. This gap is important because digital transformation may depend not only on the availability of technology but also on users’ readiness to adopt and utilize it. To address this gap, this study examines the direct effects of AIS and Technology Readiness on MSME performance and tests Technology Readiness as a moderating variable. Data were collected through questionnaires from 96 MSME owners and managers in Parepare City, Indonesia, selected using purposive sampling, and analyzed using PLS-SEM. The results indicate that AIS has a significant positive effect on MSME performance, while Technology Readiness also has a significant positive direct effect. However, the interaction effect is not statistically significant, indicating that Technology Readiness does not moderate the relationship between AIS and MSME performance. Theoretically, these findings extend the AIS and Technology Readiness literature by demonstrating that both variables contribute independently to MSME performance rather than functioning as complementary mechanisms. Practically, policymakers and support institutions should develop distinct interventions for accounting-system implementation and digital capability development, while MSME owners should strengthen financial-system utilization and digital readiness as separate but complementary organizational capabilities.

Page 32 of 33 | Total Record : 321

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