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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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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING PRODUK P3XX PADA PT. YUSHIRO INDONESIA Nursukmawati, Indri; Nurdiansyah, Dian Hakip
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 (777.198 KB) | DOI: 10.26618/inv.v3i1.6028

Abstract

The research objective was to determine the calculation of the Cost of Production using the Full Costing Method and the Variable Costing of the P3XX Products at PT. Yushiro Indonesia. Data collection was carried out from October 2020 to November 2020. The data obtained were secondary data. Secondary data is data that does not directly provide data to data collectors (through other people or documents). The research method used is descriptive qualitative research methods sourced from data from the PPIC Department. The data were obtained and analyzed by calculating the Cost of Production using the Full Costing and Variable Costing methods. From the results of data analysis from the company, the company uses the full costing method But, as a comparison the data is made using the Variable Costing method. So that the company does not choose the wrong method used in the future. Keywords: Full Costing, Variable Costing, Cost of Production.
PENGAWASAN ANGGARAN DITINJAU DARI BUDAYA LOKAL MAKASSAR DALAM KONSEP GOOD GOVERNANCE Sucipto Rahman, Muh Nur; Nassaruddin, Fadliah; Lannai, Darwis
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 (838.998 KB) | DOI: 10.26618/inv.v3i1.4974

Abstract

The purpose of this study is to determine the correlation between good governance and siri 'napacce in guarding the realization of village funds and to know the application of culture and local wisdom of siri' napacce in carrying out their duties and responsibilities as village officials in Pacellekang Village, Pattallassang District, Gowa Regency.This research is a qualitative research with an ethnographic approach. The data source of this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used were in-depth interviews, documentation and recording. Then, data processing and analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusions.The results of this study indicate that the supervision of ADD management in Pacellekang Village is already good, in accordance with the principles of good governance. Starting at the planning stage, the implementation stage, and the accountability stage, the administration and financial management processes have been implemented in accordance with the principles of good governance, although there are still a few shortcomings. In addition, accountability and reporting are also direct to interested parties based on the cultural values of siri 'na pacce which can increase supervision of village fund allocation management (ADD) because as it is known that those who can participate in monitoring other than the community, the central government, are ourselves.Keywords: Supervision , Honesty, Village Fund Allocation, Siri 'na Pacce
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR SAMSAT GOWA Darlini, Darlini; Nuhung, Mahmud; Salam, Abd
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 (387.424 KB) | DOI: 10.26618/inv.v1i2.2514

Abstract

The analytical method in writing this thesis is a quantitative descriptive method, which is an analysis that emphasizes the discussion of data and research subjects by presenting data systematically and not concluding the results of the study. In this study researchers used Quantitative Descriptive analysis techniques. This study aims to determine the level of effectiveness of tax collection by forced mail and its contribution to corporate income tax revenue at the Gowa Makassar Samsat office.  From the results of the study it can be concluded that the collection of tax with a forced letter in the Gowa Makassar Samsat office is classified as Effective but the Tax Billing Contribution by forced letter to the tax revenue at the tax service office at Uptd Gowa Regional Income is classified as very less in terms of its nominal value.
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD), PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Khairunnas Khairunnas; Teguh Erawati; Anita Primastiwi
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 (878.107 KB) | DOI: 10.26618/inv.v3i2.6049

Abstract

This study aims to examine whether the local financial management information system, internal control, human resource competence and good governance on the quality of regional financial reports at OPD Bima City. This research method uses descriptive qualitative and primary methods using questionnaires. The study took a sample of 60 employees in the Bima City OPD. The data collection technique used purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of a google form questionnaire which was distributed to Bima City OPD employees. The number of questionnaires that were processed were 60 questionnaires. Data were analyzed using multiple linear regression analysis.                The results of this study indicate that the regional financial management information system (sipkd), internal control and human resource competence have a negative effect on the quality of regional financial reports. Meanwhile, good governance has a positive effect on the quality of regional financial reports in the City of Bima.
ANALISIS PENDISTRIBUSIAN LABA DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN PADA PT. BANK PANIN DUBAI SYARIAH Tbk Sahrullah Sahrullah; Wahyuni Wahyuni
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 (689.107 KB) | DOI: 10.26618/inv.v2i2.4114

Abstract

This study aims to determine the distribution of profits in Islamic accounting at the Panin Dubai Syariah Bank. This study uses a quantitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2016-2018 financial statements. The results showed that the didtribution of profits to companies that apply Islamic accounting has been distributed proportionally where the profits are nit only distributed to capital owners, but the distribution is also carried out to customers, employees, alms, and general reserves. Although for 2017-2018 there is no distribution of zakat. Implementation of the fair value of the distribution of profits has reached fair value in accordance with company policy rules. Although it has not been fully realized according to Islamic rules because the distribution of shareholders’ profit is greater than that of customers.
EFEKTIVITAS PENGENDALIAN INTERNAL PEMBERIAN KREDIT STUDI KASUS PADA PT. BANK BRI (PERSERO) TBK UNIT DAENG SIRUA MAKASSAR Ansyarif Khalid; Sitti Zulaeha; kisrawati asjudalastri
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 (354.44 KB) | DOI: 10.26618/inv.v1i1.2014

Abstract

Internal control is, a system of procedures that can automatically check each other recording between parts or functions within an organization and prioritize accuracy and administrative. Usually this is done by employing two or more people independently, to obtain the same numer or the same result. Granting of credit, is a general procedure of credit regarding the terms, conditions or guidance of actions to e performed since the sumission of credit application by the customer until the paying off a credit y the bank.The title of this research is: Effectiveness of internal control of lending (case study at PT Bank BRI Daeng Sirua Makassar).As for the problem studied by the author is whether the internal control of credit extended by Bank BRI (Persero) Tbk Unit Daeng Sirua has been effective.This research uses descriptive qualitative with case study approach, with carat question and answer. The conclusion is obtained from the result of study, the effectiveness of internal control of the grant held by PT. Bank BRI Daeng Sirua Makassar in supporting the procedure of credit provision is quite effictive.
PENGARUH STRUCTURE OWNERSHIP DAN KARAKTERISTIK AUDITOR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DALAM IDXV30 DI BURSA EFEK INDONESIA Rahadian Cahyadi; Fadliah Nasaruddin; Darwis Lannai
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 (974.193 KB) | DOI: 10.26618/inv.v2i1.3189

Abstract

This study aims to determine the effect of Structure Onwership and Auditor Characteristics on Tax Avoidance in IDXV30 on the Indonesia Stock Exchange. This study uses a quantitative method with the acquisition and secondary data collection. The companies that became the sample of this study were 30 companies that applied accounting conservatism. The number of samples that could be analyzed were 30 samples, thus the number of samples over three years was 90 samples (30x3). The results of the X1 Variable Test (Structure Ownership) gave a parameter coefficient (t-count) of 1,809 with a significance level of 0.07 (0.10). This means that H1 is accepted (Hair, 2017) so it can be said that Structure Ownership has a positive and significant effect on Tax Avoidance Variable X2 (Characteristics of Auditors) giving a parameter coefficient value of 0.02 (0.05). This means that H1 is accepted so that it can be said that the auditor's characteristics have a significant and significant effect on tax avoidance because the level of significance possessed by the auditor's variable characteristics 0.05 (0.02 0.05) and tcount 1.668 (2,347 1,668).
PENGARUH LINGKUNGAN KELUARGA,PENGHARGAAN FINANSIAL, DAN GENDER TERHADAP MINAT BERKARIR MENJADI AKUNTAN PUBLIK Astina Ningsih, Baiq Nani
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 (904.427 KB) | DOI: 10.26618/inv.v3i2.6033

Abstract

This study aims to determine the influence of the Family Environment, Financial reward, And Gender Against the wishes of his Career to Be certified Public Accountants (Case Study On Accounting Students of the University Sarjanawiata Tamansiswa). The research method used is a quantitative method that is Multiple Regression Analysis. the sampling method using purposive sampling with a total sample of 127 people. The type of data used is primary data. Tools of analysis used in this research is the application of SPSS software 18.0. The results obtained are (1) the family environment significantly influence the interest into public accounting. (2) award financial have a significant positive impact interest to become a public accountant. (3) the influence of gender on student interest in a career as a public accountant in this study is not supported. This suggests that in this study, gender did not have a positive and significant impact on student interest in a career as a public accountant.Keywords: Public Accountants, Gender, family Environment, Award financial.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DALAM PERENCANAAN, PENGENDALIAN DAN PENGAMBILAN KEPUTUSAN PADA ARAYAH MADANI GROUP Jurjais, Andi Andika; Su’un, Muh.; Hajering, Hajering
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 (721.266 KB) | DOI: 10.26618/inv.v3i1.6024

Abstract

Information including important things for making decisions. Processing and utilization of data will be maximized if it is assisted by a management accounting information system. The purpose of this study is to analyze the use of management accounting information systems in planning, controlling and making decisions at Arayah Madani Group. This type is qualitative using an interpretive paradigm approach. The informants who are the source of the data are the head of the marketing CR division, the head of the finance accounting division and the head of the purchasing warehouse division. The research results obtained: 1) Arayah Madani Group uses a management accounting information system in the form of the Acccurate application which functions to process transaction information in accordance with PSAK, 2) planning at Arayah Madani Group is made according to division requirements and submitted by the Manager to the Board of Directors for later approval, 3) Control and Decision making starts from the manager submitting the planning to the directors and the final decision awaits the decision of the board of directors.
PENERAPAN PPN MASUKAN DAN PPN KELUARAN PADA PT.KARYA MANDALA PUTERA SULAWESI SELATAN Fitriani, Fitriani; Rustam, Andi; Amran, Amran
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 (252.599 KB) | DOI: 10.26618/inv.v1i2.2519

Abstract

This study aims to assets whether the application of value and added tax value and value added tax on PT.The work of the mandala son has been in accordance with the tax laws in 2017.The type of research used in this research is case study with quantitative descriptive approach.The data is processed Lis tax output and input on PT.Work mandala son of 2017 obtained from tax reports such as value added tax during the year 2017.while the data analysis techniques used in the study is to collect the necessary data that comes from the company and then describes it as a whole. Based on the results of data processing can be concluded that appilacation of value added tax on PT.Work of the mandala son for collection,recording,reporting is in accordance with the law number 42 of 2009 regarding value added tax. 

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