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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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Analysis of Working Capital Management Against Profitability At Cv. Dalvyn Photo Studio Aulia, Aulia; Syah, Firman; Hidayat, M.
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7288

Abstract

This study aims to determine the efficiency of the use of working capital on the profitability of CV. Dalvin Photo Studio. The research method used is descriptive quantitative method. The results of calculations in the company for three years have increased in income and also its total assets indicate that the company is quite liquid in carrying out its activities. With the increase in working capital, the company's profitability also increases or the proposed hypothesis is accepted.
The Influence Of Earnings Management, Audit Quality On Company Value With Ownership Managerial As Moderating Variables Sri Ayem; Wihelmina Menge
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7278

Abstract

This study aims to examine the effect of earnings management and audit quality on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The independent variable used is earnings management which is proxied using the modified Jones model and audit quality is measured using a dummy variable with the dependent variable being firm value as measured by price to book value (PBV). This study adds a moderating variable, namely managerial ownership. The population in this study are manufacturing sector companies listed on the IDX for the 2016-2019 period. The method of determining the sample is done by using purposive sampling. Based on these criteria, as many as 24 companies were selected as samples. The data analysis technique used in this study is multiple regression analysis and moderated regression analysis using SPSS 21 software. The results of this study indicate that earnings management variables have a negative effect on firm value while audit quality also has a negative effect on firm value. The results of the study using a moderated regression analysis test showed that managerial ownership was able to strengthen the relationship between earnings management and firm value. Managerial ownership is also able to strengthen the relationship between audit quality and firm value.
Analysis Of Environmental Management Accounting Application In The Manufacturing Industry In Makassar City (Empirical Study On Cake Companies) Nurhikmah Syahrir; Masdar Mas’ud; Syamsuri Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7285

Abstract

This research was motivated by the existence of several problems related to the rapid growth of the manufacturing industry in Makassar City and inevitably led to the encroachment of the existing waste figures. In addition, the handling of waste generated by the manufacturing industry in particular still needs to be analyzed regarding its reporting and treatment. This study aims to determine how the application of environmental management accounting in the manufacturing industry in the city of Makassar, especially in the Cake company. This research was carried out for two months, namely in January-February 2021, taking place in 4 cake industries in Makassar City, namely, Sari Roti, JCO Donnuts and Coffe, Chocolicious, and Boluta' Makassar. To process the data, the author uses a qualitative descriptive method. The results show that: 1) There are three industries that already know and understand environmental management accounting, while 1 industry does not understand at all. 2) But of the three industries that understand management accounting, only 2 apply it in the form of reports in making management decisions for the next steps to be taken, 3) Industries that have not implemented it are caused by the lack of knowledge about environmental management accounting in Makassar City 4) The output of Environmental Management Accounting produced by the industry that has implemented it is by holding CSR activities and various forms of attention to the environment.
The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program.  Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469 t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
The Effect of Profitability and Liquidity on Financial Distress Using the Altman Z-Score Method in Manufacturing Companies Yohanes Pemandi Matan
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7289

Abstract

This research aimed to analize the impact of profitability and liquidity toward the financial district by using Altman Z-score method in manufacture industries which enrolled in Bursa Efek Indonesia period 2014-2016. The research population was the manufacture inductries which signed up in those period. There were 20 of manufacture industries as the sample and it  used the purpose sampling method based on predetermined criteria. The data taken from the annual finance report of Bursa Efek Indonesia.The analyzed method used multiple regression analysis, classical assumptions (normality test, heteroscedasticity test, multicollinearity test and autocorrelation test) and hypothesis testing using SSPS program. The findings showed the profitability (ration of Return on Aset and Return on Equity), and the liquidity (Cash Ration) had a positive significant to the industry financial distress
Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange Kaharuddin Kaharuddin; Abdul Rahman Mus; Muh Su’un
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7279

Abstract

The Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2020 period. This study aims to determine the effect of Earning Opacity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research using an explanatory approach, namely to see the causal relationship between the dependent variable and the independent variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 177 then those that met the sample criteria were 26 companies which were taken based on purposive sampling criteria, so that the company sample data were 78 companies (a period of 3 years). SPSS test tool for windows 24.00. The test results show that earning aggressiveness has a negative and insignificant effect, earning smoothing has a positive and significant effect, loss avoidance has a negative and insignificant effect on Tax Avoidance.
The Influence of Price, Promotion and Trust on Shopeefood Purchase Decisions (Yogyakarta City Consumer Study) Arief Rizky Pradana; Ambar Lukitaningsih; Lusia Tria Hatmanti Hutami
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7286

Abstract

This research aims to find out if there is an influence on price, promotion, and trust on Shopeefood purchasing decisions. The population used in this study was Shopeefood consumers in Yogyakarta City. The study used questionnaires using Google Form as a research tool. This research method uses non-probability sampling techniques with purposive sampling methods. The sample was used by 100 respondents. The data is obtained from questionnaires which are then processed and analyzed using multiple regression test analysis with model accuracy (classical assumption test), hypothesis testing using determination coefficient test (R2), partial test (t test), and simultaneous test (F test) through SPSS 24 program. The results of this study showed that price variables positively influence purchasing decisions, promotions positively influence purchasing decisions, confidence positively influences purchasing decisions, simultaneous promotions, prices and beliefs have a positive and significant effect on purchasing decisions
The Influence of Participation in Budgeting on Performance Accountability of Government Agencies With Internal Supervision as a Moderating Variable Dewi Kusuma Wardani; Adia Adi Prabowo; Fenansia Eryasari Pratama
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7049

Abstract

Penelitian ini ditunjukan untuk mengungkapkan apakah partisipasi penyusunan anggaran pada Satuan Kerja Perangkat Daerah Kota Yogyakarta berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Data penelitian ini memakai data langsung/primer. Metode pengambilan sampelnya yakni snowball sampling. Tehnik analisis datanya adalah path analysis/analisis jalur dengan partisipasi penyusunan anggaran menjadi variabel bebas dan akuntabilitas kinerja instansi pemerintah menjadi variabel terikat, serta pengawasan internal menjadi variabel moderasi. Hasil analisis menyimpulkan kalau partisipasi penyusunaan anggaran ternyata memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, pengawasan internal juga mempunyai pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, serta partisipasi penyusunan anggaran juga memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah lewat pengawasan internal. Implikasi dipenelitian ini membuktikan kalau partisipasi penyusunan anggaran ialah salah satu unsur yang mempunyai peran penting untuk memaksimalkan segala kegiatan baIk itu berbentuk fisik atau pelayanan didalam satuan kerja perangkat daerah kota yogyakarta
Analysis of the Financial Performance of Savings and Loans Cooperatives in Suka Damai Cooperatives, Macang Boyfriend District in 2013-2017 West Manggarai Regency Sri Rahayu
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7280

Abstract

The purpose of this study is how the financial performance of KSP Suka Dami in 2013 2017 by using liquidity ratios, solvency and profitability ratios based on liquidity ratios in Savings and Loans Cooperatives at Suka Damai Cooperatives, Macang Boyfriend District, the method used is descriptive method using secondary data in the form of data Financial Savings and Loan Cooperatives at the Suka Damai Cooperative, Macang girlfriend Subdistrict, the data analysis technique used is the liquidity ratio. Liquidity performance is not good based on the calculation of the 2013-2017 liquidity ratio, the value achieved is generally not good, more than 108% to 110% according to the cooperative classification. . This shows that short-term reserves and funds have developed to build cooperatives. The current ratio value in 2017 was the highest year at 110% and the lowest value at 108%. In 2016 the solvency value of KSP Suka Damai 2013-2017. in guaranteeing debt with own capital was good (between 50% and 51%), with the highest ratio in 2013 of 54% and the lowest in 2014 of 50% Profitability of KSP Suka Damai the years 2013-2017 showed a fairly good score, which was between 6%-8% but still said to be less than a good target. The highest return of equity value in 2013 was 7.84% and the lowest was in 2016 which was only 5.796%. Overall it can be said that these ratios are quite good
The Effect of Economic Growth and Unemployment on Profitability and Its Impact on the Stock Prices of Issuers Listed in the Lq45 Index for the 2017-2021 Period Hari Widodo; Endang Etty Merawati; Syamsul Bahri
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7101

Abstract

This study aims to obtain empirical evidence of the effect of economic growth and unemployment on profitability and its impact on the stock price of issuers listed on the LQ45 Index. The sample used is the shares of issuers listed on the LQ45 Index on the Indonesia Stock Exchange (IDX). The research period used is from 2017 to 2020. The object in this study is the Issuer's Share Price which is listed on the LQ45 Index on the Indonesia Stock Exchange. The data used is secondary data. The reason is because issuers listed on this index tend to have high liquidity and market capitalization. Purposive sampling technique is a technique used in determining the sample and the total observations of the issuer's shares are 30 shares per year. The data analysis method used is SEM-PLS (Structural Equation Modeling-Partial Least Square) which is used as a hypothesis test technique. The results of this study indicate that economic growth has no effect on the stock price of issuers listed on the LQ45 Index, unemployment has no effect on profitability and stock prices of issuers listed on the LQ45 Index, economic growth has a significant effect on profitability and profitability as proxied by ROA and ROE has a significant effect. to the share price of issuers listed on the LQ45 Index. Profitability as an intervening variable has the effect of variable economic growth on stock prices. and Profitability as an intervening variable does not affect the unemployment variable on stock prices.

Page 8 of 29 | Total Record : 290

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