POLICIES
About the Journal
Invoice : Jurnal Ilmu Akuntansi has p-ISSN 2714-6359 and e-ISSN 2714-6340. It is 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, utilizing various qualitative and/or quantitative methods and approaches. It aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting. The journal is published twice a year, in March and September. The scope of Invoice : Jurnal Ilmu Akuntansi includes Financial Accounting, Auditing, Islamic Financial Accounting, Cost Accounting, Management Accounting, Tax Accounting, International Accounting, Non-Profit Accounting, Budgeting Accounting, Government/Public Sector Accounting, and Accounting Systems. Invoice : Jurnal Ilmu Akuntansi follows a double-blind peer review process. The decision to accept or reject a submitted manuscript is made by the Editorial Board based on recommendations from peer reviewers. Authors are required to read and understand the author's guidelines carefully. Manuscripts submitted to invoice : jurnal ilmu akuntansi must comply with these guidelines. Submissions that do not adhere to the required format will be rejected by the editorial team before the review process. The Editorial Team will only consider manuscripts that meet the specified formatting requirements.
List of Invoice Journal Visitor Countries
INDEXING AND ABSTRACTING
Current Issue

Articles
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Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review
Sayidah Maryam Sinosi, Andi Prayitno, Nirwana Nirwana, Darmawati DarmawatiAbstract : 259PDF : 116 Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review : 01-8 -
The Role of Information Technology in Improving Information Systems: A Comprehensive Review
Andi Prayitno, Sayidah Maryam Sinosi, Mediaty Mediaty, Ratna Ayu DamayantiAbstract : 209PDF : 829-15 -
Fraud Prevention In Village Financial Management (Literature Review)
Nur Israq Fauziah, Aristanti Widyaningsih, Meta AriefAbstract : 167PDF : 7316-21 -
System Implementation and Governance in Sharia Financial Institutions
Samsidar Samsidar, Pipi Arviana, Lince Bulutoding, Syaiful MuhlisAbstract : 194PDF : 7522-28 -
Ijarah Muntahia Bittamlik: Comprehensive Analysis and Implementation in Sharia Financial Business in Indonesia
Nur Azizah, Wahyuddin Wahyuddin, Lince BulutodingAbstract : 202PDF : 11029-36 -
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion
Safri Haliding, Alfiani Alfiani, Jamaluddin Majid, Ismail Badollahi, Nur Sandi MarsuniAbstract : 195PDF : 8237-45 -
Time Budget Pressure and Psychological Traits as Predictors of Dysfunctional Auditor Behavior
Haslindah HaslindaAbstract : 214PDF : 8546-56 -
Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency
Zahri Fadli, Sri Astika, Herlina Herlina, Harianti HariantiAbstract : 162PDF : 7657-62 -
Impact of Inflation, Forex Reserves, and Exchange Rates on the Composite Stock Price Index of Manufacturing Firms in Indonesia
Andi Mustika Syaifullah, Ilham A. FattahAbstract : 256PDF : 7063-71 -
The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable
Purnama Ariska Tri Setiawan, Ariyati Arfah, Asriani JunaidAbstract : 218PDF : 9772-82 -
The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia
Fikri HizryanAbstract : 206PDF : 8283-90 -
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation
Diah Ayu Wantika Sari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A Desy ArlitaAbstract : 232PDF : 13991-99 -
Analysis of ESG Disclosure on the Firm Value in Banking Sector IDX 2020-2023
Joseph Reynaldo Hutauruk, Rahmiati Rahmiati, Theresia MentariAbstract : 373PDF : 148100-110 -
TCWG on Cost of Equity with Audit Opinion as a Moderating Variable
Kharisma Endarty, Nelly Nur Apandi, Agus WidarsonoAbstract : 217PDF : 80111-120 -
Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022)
Mira Mira, Masrullah Masrullah, Nur Ainun MursalimAbstract : 217PDF : 82121-136