Accreditation
About the Journal
Invoice : Jurnal Ilmu Akuntansi has p-ISSN 2714-6359 and e-ISSN 2714-6340. It is published by 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
Terbitan Terkini
Articles
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Financial and Non-Financial Incentive Mechanisms in ISPO Certification: A Management Control Systems Perspective
Antonius Grivaldi Sondakh, Lili Safrida, Diah Fitriaty, Muhammad YasinAbstrak : 14pdf (Inggris) : 7DOI: 10.26618/b85nj88319-36 -
Big Data Integration in Auditing: Technological, Institutional, and Ethical Perspectives
Dandi Aprila, Anda DwiharyadiAbstrak : 25pdf (Inggris) : 9DOI: 10.26618/3nxvcp7788-102 -
Adoption of Digital Accounting Systems among Small and Medium Enterprises in Wetland Ecosystems
Lili Safrida, Antonius Grivaldi Sondakh, IsnawatiAbstrak : 22pdf (Inggris) : 8DOI: 10.26618/8x14hw30149-166 -
Digital Safety Management Systems and Green Finance for MSMEs Financial Sustainability: Evidence from ESG-Based Risk Management
Etty Harya Ningsi, Dina HastalonaAbstrak : 14pdf (Inggris) : 4DOI: 10.26618/grmhwz60221-249 -
Managerial Ownership and Audit Committee Effects on Integrated Reporting Quality: Moderating Role of Board Gender Diversity
Dewi Wahyuni, Nadirsyah, Nuraini AAbstrak : 16pdf (Inggris) : 10DOI: 10.26618/bsp43k0637-54 -
From Accountability to Trust: Strengthening Zakat Institutions in Emerging Economies
Noor Riefma Hidayah, Andi Mattulada, MuliatiAbstrak : 33pdf (Inggris) : 8DOI: 10.26618/gyjnr546103-119 -
Green Accounting Impact on Financial Performance of Indonesian Food and Beverage Firms Listed on IDX 2020–2023
Bunga Indah Bayunitri, Rasi V. Saragih, Irene Sukma Lestari Barus, Tetty LasnirohaAbstrak : 52pdf (Inggris) : 23DOI: 10.26618/8dy85r72167-182 -
Revisiting Transfer Pricing in The Digital Era: A Value-Based Approach Toward Ethical and Sustainable Tax Practices
Hanin Febriana, Ferry IrawanAbstrak : 20pdf (Inggris) : 6DOI: 10.26618/0qerna35250-266 -
Determinants of Firm Value: The Role of Sales Growth, Capital Structure, and Liquidity
Azmi Makarim Nur Islami, Nastiti Rizky ShiyammurtiAbstrak : 42pdf (Inggris) : 29DOI: 10.26618/nsxrwa6955-69 -
Determinants of Muslim Taxpayer Compliance: The Moderating Role of Religiosity and the Integration of Zakat Knowledge
Muzayyanah Muzayyanah, Dewi SusilowatiAbstrak : 16pdf (Inggris) : 9DOI: 10.26618/mf0xqf78120-133 -
Smart AI-Enabled SAK EMKM for Accounting Transformation and MSME Financial Performance
Nurul Alfiyah, Indira Nuansa Ratri, Lukman Hakim, Sari Wiji UtamiAbstrak : 32pdf (Inggris) : 4DOI: 10.26618/q4fce014183-199 -
Web-Based Sustainability Disclosure Practices in Malaysian Public and Private Universities: Evidence from Content Analysis Approach
Nathasa Mazna Ramli, Agusdiwana SuarniAbstrak : 15pdf (Inggris) : 6DOI: 10.26618/80w4gh051-17 -
The Impact of Digital Transformation and Corporate Governance on Telecommunications Firm Performance in Indonesia (2021–2024)
Sri Supadmini, Imam SubawehAbstrak : 27pdf (Inggris) : 8DOI: 10.26618/b3gn4d5970-87 -
Audit Quality Moderating Managerial Ownership and ESG Disclosure Effects on Firm Value in Non-Cyclical Consumer Firms
Rauzhatul Husna, Islahuddin, Mulia SaputraAbstrak : 24pdf (Inggris) : 8DOI: 10.26618/0msdmx79134-248 -
Environmental Performance, ESG, and Profitability: Evidence on Corporate Effective Tax Rates from Profit and Loss Firms
Feber Sormin, Hendro Paulus, Linda Ayu Wulandari, Deden TarmidiAbstrak : 47pdf (Inggris) : 28DOI: 10.26618/0ayxct72201-220














