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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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ANALISIS PENERAPAN JUST IN TIME DALAM MENINGKATKAN EFESIENSI PRODUKSI PADA PT. TRI STAR MANDIRI Sultan Sarda; Muttiarni Muttiarni; Nur Afmi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.657 KB) | DOI: 10.26618/inv.v1i1.2013

Abstract

This type of research is a case study. Data collection is done by interview method, and documentation. The analysis method used is qualitative descriptive analysis, which is a method that emphasizes deeper aspects of understanding deeply the problem rather than looking at problems for generalization research.The results of his research are in the cost of storage before the application of the Just In Time System, the cost of storing the raw material is Rp. 32,086,720 while the Storage Cost after the Application of the Just In Time System, the cost of storing the raw material is Rp. 16,043,360 Then it can reduce the cost of storing raw materials (material) of Rp. 16,043,360 So that it can increase production productivity. However, in measuring the overall time required in the production process of concrete mix is said to be inefficient because the time needed before using JIT is smaller than after using JIT so it is not efficient in increasing the productivity of the company at PT. Tri Star Mandiri.
PENGARUH CORPORATE ACTION TERHADAP PENGAMBILAN KEPUTUSAN DALAM PEMBELIAN SAHAM (STUDI PADA INVESTOR DI KOTA MAKASSAR) Ismail Badollahi; A Ifayani Haanurat; Kadriati Hasyim
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.79 KB) | DOI: 10.26618/inv.v2i1.3186

Abstract

This research uses quantitative methods. This study aims to examine and see the effect of Corporate Action consisting of dividends, right issues and stock split on decision making in purchasing shares. This study uses multiple regression analysis using a sample of 80 respondents, namely investors in the city of Makassar. The analytical tool used is the SPSS version 20 program. The results of this study are dividend variables that positively and significantly influence investors 'decision making in buying shares, right issue variables that are positive but not significant, although positive right issues do not affect investors' decision making in buying shares because they are not significant to decision making, Stock split variables are positive but not significant, although positive stock split does not affect investor decision making in buying shares because it is not significant to decision making
ANALISIS PENGARUH DEGREE OF OPERATING LEVERAGE (DOL) TERHADAP RETURN ON ASSET (ROA) PADA PT. INDO KORDSA TBK Kadafi Kadafi Kadafi; M. Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.231 KB) | DOI: 10.26618/inv.v3i2.6032

Abstract

This research aims to know the effect of operating leverage against return on assets. The data in this study are data obtained from the website of the Indonesian Stock Exchange (IDX) authority with the population used in this study, especially the information on the Unified Monetary Position Report and the Articulation of Benefits and Misfortunes of 1990-2019 (29 years) of assembly organizations. The sample in this study was completed using the purposive sampling method to obtain the quantity of tests used in the examination from 2011-2019 (9 years). The results of this study indicate that the Operating Leverage projected with the Degree Of Operating Leverage (DOL) does not have a critical impact on Return On Assets.Keywords : Operating Leverage, Return On Asset
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.658 KB) | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
EVALUASI PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT MODAL KERJA PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK UNIT CAKKE CABANG ENREKANG. Fajrah Yana; Muchran Bl; Ismail Badollahi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.741 KB) | DOI: 10.26618/inv.v1i2.2518

Abstract

This research has the goal to understand the implementation of the system and procedure granting working capital credit and internal control on PT BRI unit cake branch enrekang. The type of research is descriptive qualitative. The data is primary and secondary data. The collection of data using interviews and observation. The result oh this research describe several weaknesses in the system and procedures and internal control in PT BRI unit cake branch enrekang. Based on the results from the study, then suggested that there is no double on account of officer, adding from sheets ceklist, and should be done in internal control supervision document or file-file routinely.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI INDONESIA Rejeki, Halim Tri; Haryono, Slamet
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.817 KB) | DOI: 10.26618/inv.v3i1.4969

Abstract

This study aims to examine the effect of leverage and company size on firm value, which in this study uses the Price to Book Value (PBV) measure which is a ratio that indicates whether the valuation is overvalued (above or below the valuation (below the book value of shares is the stock price can be traded) Firm value is one of the indicators of company performance appraisal in general. In addition, company value is also a consideration for investors who will invest. The population in this study is the mining and agricultural sub-sector companies listed on the Indonesia Stock Exchange. (BEI) 2013-2018. The sampling technique used purposive sampling, namely the selection of samples based on certain criteria according to what the researchers wanted. The number of samples used in this study were 7 (seven) companies with six years of observation, so that 42 data were selected. observation.Data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis technique in this research is descriptive statistics and panel data analysis. The software used for data processing is Eviews 2010 and excel. The test results show that, only the leverage variable has an effect and is in accordance with the theory, this is because the company data used has a large difference in total assets.Keywords: Price to Book Value, Firm Value, Leverage, Company Size
PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN PADA PT PLN (PERSERO) AREA MAKASSAR SELATAN Muhammad Ikram Idrus; Faidhul Adziem; Hasri Nayun
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.575 KB) | DOI: 10.26618/inv.v1i1.2018

Abstract

This study aims to determine the effect of the use of information technology on financial performance at PT. PLN (Persero) South Makassar Area. This type of research is an empirical research method of collecting data using a questionnaire with a sample of 32 respondents of PT. PLN south Makassar area. Data analysis using multiple regression analysis techniques with SPSS software is used to test the research hypothesis. The results showed that the simultaneous use of information technology had a significant effect on financial performance. The use of information technology persistently affects financial performance.This study aims to determine the effect of the use of information technology on financial performance at PT. PLN (Persero) South Makassar Area. This type of research is an empirical research method of collecting data using a questionnaire with a sample of 32 respondents of PT. PLN south Makassar area. Data analysis using multiple regression analysis techniques with SPSS software is used to test the research hypothesis. The results showed that the simultaneous use of information technology had a significant effect on financial performance. The use of information technology persistently affects financial performance.
ANALISIS LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR COSMETICS AND HOUSEHOLD PERIODE 2014 – 2018 Pipit Rosiana Damayanty; Endang Taufiqurahman
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.282 KB) | DOI: 10.26618/inv.v3i2.6039

Abstract

This research was conducted with the aim of knowing how to calculate financial ratios, financial performance developments, and financial performance comparisons between Cosmetics and Household industrial companies listed on the Indonesia Stock Exchange from 2014 to 2018. The research method used is descriptive quantitative. Meanwhile, the data source used is secondary, namely financial reports from the IDX and the websites of each company. Of the population of 6 (six) companies listed as the cosmetics and household subsector on the IDX, researchers took four samples for research. The four companies are PT Akasha Wira International Tbk, PT Martina Berto Tbk, PT Mustika Ratu Tbk, PT Mandom Indonesia Tbk. The ratios used to analyze financial performance in this study are liquidity ratio, solvability ratio, activity ratio, profitability ratio. To measure performance comparisons between companies, the Mean, Median, Mode, and Maximum calculation techniques are used using SPSS version 24 software. The results reveal that 3 (five) out of 4 (six) cosmetics and household subsector companies listed on the IDX have good performance. worst in terms of liquidity, solvency, activity and profitability. The three companies are PT Akasha Wira International Tbk, PT Martina Berto Tbk, PT Mustika Ratu Tbk. Meanwhile, PT Mandom Indonesia Tbk was identified as having the best performance. Keywords: Financial reports; financial ratio; financial perfomance
PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP TURNOVER ITENTION PADA KARYAWAN OPPO KOTA BIMA Ainayah Oksa Dwiyanthi; Muhammad Yusuf
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1144.96 KB) | DOI: 10.26618/inv.v2i2.4109

Abstract

This study aims to determine and analyze the effect of work stress and the environment on turnover attention of employees of Oppo Kota Bima. The type of research used is associative, with a sample of 35 respondents. The sampling technique used was purposive sampling. Data collection using a questionnaire with a Likert scale. The data analysis method used is validity test, reliability test, simple linear regression, simple correlation, determination test and t test (two parties). The results of this study conclude that the workload has an influence on the work environment of the Bima City oppo employees, where the t value of 8.325 is greater than the t table value of 2.036 (8.325 2.036) with a significant value of 0.000 less than 0.05 ( 0,000,0,05).
EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA Edi Jusriadi; Ario Ario
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.122 KB) | DOI: 10.26618/inv.v2i1.3182

Abstract

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

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