INVOICE : JURNAL ILMU AKUNTANSI
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.
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290 Documents
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. SINAR GALESONG MANDIRI ]]>
<![CDATA[Sitti Zulaeha]]>;
<![CDATA[Ayu Puspita Sari]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3180
<![CDATA[Analysis of Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri, Thesis Accounting Study Program Faculty of Economics and Business Muhammadiyah University Makassar. Supervised by Supervisor I Ansyarif Khalid and Supervisor II Sitti Zulaeha. This study aims to obtain empirical evidence using primary data regarding Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri. This type of research used in research is correlational with a quantitative approach. The population and sample in this study are based on certain criteria or puposive sampling techniques of 43 respondents. The results showed that the user involvement variable had no significant effect on the performance of accounting information systems. While a variety of training and education program variables, personal technical abilities, facilities and top management support significantly influence the performance of accounting information systems.]]>
<![CDATA[ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA) ]]>
<![CDATA[AM, Memi Pratiwi]]>;
<![CDATA[Nasaruddin, Fadliah]]>;
<![CDATA[Alam, Syamsu]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v3i1.4972
<![CDATA[The purpose of this re search is to analze identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis. The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs]]>
<![CDATA[ANALISIS FAKTOR NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR BERSAMA SAMSAT KABUPATEN PINRANG ]]>
<![CDATA[Gusti Gusti]]>;
<![CDATA[Mahmud Nuhung]]>;
<![CDATA[abd Salam]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2512
<![CDATA[The purpose of this study was to determine the effect of subjective norms on motor vehicle taxpayer compliance. the type of research used in this study is quantitative descriptive analysis.The analysis method used in this research is inductive, deductive, and cumulative analysis methods. Based on the results of an analysis of the influence of subjective norms, several factors were found to be factors for motor vehicle taxpayer compliance.From the results of the analysis of the influence of subjective norms on taxpayer compliance based on measurements using the cumulative frequency of subjective norms shows that the items on the questionnaire have an effect on taxpayer compliance, which is a factor of taxpayer compliance is also caused by good service quality, because it has fulfill several dimensions of service. So that in this study subjective norms are stated to have a positive effect on taxpayer compliance.]]>
<![CDATA[PENGARUH BADAN USAHA MILIK DESA (BUMDES) DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA WUNLAH KECAMATAN WUARLABOBAR KABUPATEN KEPULAUAN TANIMBAR PROVINSI MALUKU ]]>
<![CDATA[Hermina Bafa]]>;
<![CDATA[Teguh Erawati]]>;
<![CDATA[Anita Primastiwi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v3i2.6042
<![CDATA[This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Wunlah Village, Wuarlabobar District. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took samples of village officials, village-owned business entities, village asset managers and the community who actively participated in management. Sampling technique using purposive Sampling. Data collection was done by distributing questionnaires via google form. The number of questionnaires that were processed were 50 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that village-owned enterprises and village asset management professionalism have a positive effect on the original income of the Wunlah village, Wuarlabobar sub-district, Tanimbar Islands regency. Keywords: BUMDes, village asset management professionalism, village original income.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Alwi Alwi]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Aliah Pratiwi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i2.4112
<![CDATA[This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.]]>
<![CDATA[ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BONE ]]>
<![CDATA[Ruliaty Ruliaty]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[A Indah Nurfadillah]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i1.2012
<![CDATA[The results of the study show that: First, the independence of the Bone District Government in meeting the funding needs for the implementation of government tasks, development, and social services to the community is still very low and even experiences ups and downs from year to year, namely from 4.19% in in 2014 became 4.33% in 2015 and 3.01% in 2016. Where there was an increase in regional independence which subsequently decreased in 2015. Secondly, the Performance of the Regional Government of Bone Regency in realizing the original regional income was classified as ineffective and classified as efficient , namely in 2014 had an effectiveness ratio of 62.19% and an efficiency ratio of 2.13% then in 2015 had an effectiveness ratio of 59.53% and an efficient ratio of 2.71%, and in 2016 had an effectiveness ratio of 32.96% efficient ratio of 2.16%. Third, Most of which are owned by the Regional Government of Bone Regency are still prioritized to meet the needs of the bell operation rather than capital expenditure.]]>
<![CDATA[Penerapan Corporate Social Responsibility (Csr) Terhadap Profitabilitas Perusahaan (Studi Kasus Pada Pt Bank Danamon Indonesia,Tbk) ]]>
<![CDATA[Linda Arisanty Razak]]>;
<![CDATA[Muh Aris Pasigai]]>;
<![CDATA[Husnul Khatimah]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3184
<![CDATA[ This study aims to analyze differences before and after the implementation of a CSR program on profitability carried out by PT. Bank Danamon Indonesia, Tbk. The type of research used in this research is quantitative descriptive research. Data obtained by documentation techniques in the form of financial statements of PT. Bank Danamon Indonesia Tbk before the implementation of CSR in 2002-2009 and after the implementation of CSR in 2010-2017. The calculation technique used in this study is to calculate the percentage of profitability ratios (ROA) of PT. Bank Danamon Indonesia Tbk. While the data analysis techniques used in this study used descriptive statistical tests and tested hypotheses with the Paired Sample T Test analysis method using a tool in the form of SPSS 23. The results showed that there were no differences before and after the implementation of CSR. There is no difference in profitability measured by ROA allegedly because social activities and environmental activities as a form of corporate responsibility for the surrounding environment and social are not good enough so that the impact on the company has not been seen. Besides, the types of banking companies that do not have a direct impact on natural resources also can be one of the factors there is no difference in profitability at PT. Bank Danamon Indonesia Tbk.]]>
<![CDATA[PENGARUH IDEALISME, RELATIVISME, PENDIDIKAN ETIKA BISNIS, DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi UST) ]]>
<![CDATA[Anur Alfitriani]]>;
<![CDATA[Teguh Erawati]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v3i2.6031
<![CDATA[Penelitian ini bertujuan untuk menguji apakah idealisme, relativisme, pendidikan etika bisnis, dan love of money berpengaruh terhadap persepsi etis mahasiswa akunntansi tentang krisis etika akuntan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan primer dengan kuesioner. Penelitian mengambil sampel 80 mahasiswa akuntansi di Universitas Sarjanawiyata Tamansiswa. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden menggunakan google form. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel idealisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (2) variabel relativisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (3) Variabel pendidikan etika bisnis tidak berpengaruh terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan, dan (4) variabel love of money berpengaruh negative terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan.]]>
<![CDATA[PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA ]]>
<![CDATA[M, Nurul Ilmy]]>;
<![CDATA[Mus, Abdul Rahman]]>;
<![CDATA[Ahmad, Hamzah]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v3i1.4977
<![CDATA[author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura. The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance ]]>
<![CDATA[ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR ]]>
<![CDATA[Fifi Alfiah]]>;
<![CDATA[Ruliaty Ruliaty]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2517
<![CDATA[Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.]]>
