Atestasi : Jurnal Ilmiah Akuntansi
Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. This journal the purpose as a place to accommodate ideas, reviews, and scientific studies and as a channel of information for the development and construction of science in the field of accounting, including management accounting, public sector accounting, auditing, taxation, sharia accounting, behavioral accounting, financial accounting, and accounting information systems. Open Access- All articles published in Atestasi: Jurnal Ilmiah Akuntansi are published Open Access under a CC BY 4.0 license. The languages used in this journal are Indonesian and English.
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<![CDATA[Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta ]]>
<![CDATA[Kumba Digdowiseiso]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.3
<![CDATA[The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.]]>
<![CDATA[Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance ]]>
<![CDATA[Edi Jusriadi]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.19
<![CDATA[This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.]]>
<![CDATA[The Chain of Business Failures Village Owned Enterprises Gain Profits and Create Community Welfare ]]>
<![CDATA[Suwito Suwito]]>;
<![CDATA[Abdullah W Jabid]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.20
<![CDATA[This study aims to uncover the chain of Village Owned Enterprises (BUMDes) business failures in the West Halmahera Regency. BUMDes business is a village government business that is run to achieve the goals of profit and society welfare. Empirical facts show that after the Village formed BUMDes and made a sizeable Equity Participation in BUMDes, what happened was that BUMDes BUMdes businesses experienced suspended animation. As a result, until now, the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of rural communities as expected by the Village and the Community. The researcher uses a qualitative approach with the Transcendental Phenomenology method to achieve this goal. The research information includes elements of the village government, BUMDes managers, and village communities who have been in contact with BUMDes. The study results provide evidence that the failure of the BUMDes business is caused by the high conflict of interest of the village head and the indifference of the Village Consultative Body (BPD) towards BUMDes. This research contributes theoretically to the development of regional financial management science and information material for the West Halmahera Regency Government to make it easier for local governments to break the chain of failure of the BUMDes business.]]>
<![CDATA[Inspectorate Auditor Performance Improvement Reference ]]>
<![CDATA[Budi Rismayadi]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.22
<![CDATA[Auditor performance can not be separated from the behavior of auditors in carrying out their duties. This study examines the relationship between professionalism, leadership style, organizational commitment, and work motivation on auditor performance. The research approach used in this study is a quantitative descriptive approach. This study involved 41 auditors at the Karawang Regency Inspectorate. The data analysis technique in this study used Partial Least Square (PLS). The study results found that professionalism positively and significantly affected auditor performance. There is no significant effect between leadership style on auditor performance. There is a significant positive effect between organizational commitment to the auditor's performance and the auditor's work motivation having a positive impact on the auditor's performance. The results of this study illustrate that this indicates that the auditor is more professional in his work and has the motivation to perform specific tasks in achieving a goal. The organization is not wholly and part of those who work as auditors. Auditors who have reason in carrying out their duties can provide good results in carrying out their responsibilities because basis can provide enthusiasm that will affect the performance of auditors.]]>
<![CDATA[Examining the Factors Affecting Accounting Prudence ]]>
<![CDATA[Mukhammad Idrus]]>;
<![CDATA[Siti Fatimah]]>;
<![CDATA[Afiah Mukhtar]]>;
<![CDATA[Karta Negara Salam]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.23
<![CDATA[This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.]]>
<![CDATA[Examining Factors Affecting the Accountability of the Performance of Regional Apparatus Organizations ]]>
<![CDATA[Dyah Poespita Ernawati]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.24
<![CDATA[The purpose of this study was to obtain empirical evidence of the influence of competence, leadership style, organizational culture, use of technology, and reporting systems on the performance accountability of government agencies in OPD Sumedang Regency. This research approach uses a scientific method which is a theoretical structure to form a hypothesis. It then uses facts or empirical data to test the theory to conclude or be conclusive. The data collection technique in this study used a questionnaire distributed directly to the OPD of the Sumedang Regency. The population in this study were all OPD Sumedang Regency, as many as 31 OPD. Sampling in this study using the purposive sampling technique. Respondents in this study were the head of financial administration and administrative staff. So, the total sample of this research is 31 x 2 apparatus = 62 OPD apparatus in Sumedang Regency. Data processing technique using SEM method based on Partial Least Square (PLS). The study results found that competence, leadership style, organizational culture, and technology had a positive and significant effect on the accountability of government agencies' performance at OPD Sumedang Regency. At the same time, the reporting system has a positive but not significant impact on the Performance Accountability of Government Agencies at OPD Sumedang Regency.]]>
<![CDATA[Islamic Financial Management Practices and Business Performance in Small Industrial Companies ]]>
<![CDATA[Abdul Hadi Sirat]]>;
<![CDATA[Abdul Rahman Jannang]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.25
<![CDATA[This study aims to examine the effect of Islamic financial literacy, investment decisions, funding decisions, and working capital on business performance in small halal industries (IK) in Ternate. The respondents involved were 53 IK. This research is quantitative and descriptive. Data was collected using online questionnaires, namely, google forms and interviews. This study uses a simple random sampling technique in producing the research sample. The data analysis technique used multiple regression models and research hypothesis testing. The results showed that the financial literacy of IK owners was moderate and had no effect on business performance. Investment decisions of IK players are relatively good and do not affect business performance. The funding decisions of halal IK actors are rather good and impact business performance. The findings of this study are that working capital is classified as very good and has a positive and significant effect on IK business performance. Furthermore, working capital has a dominant impact on business performance, as seen from the bear value of the t table compared to 3 (three) other variables. This research implies that it can be used as a support for strategic decisions regarding the development of IK in the city of Ternate, that IK owners need to develop financial literacy, investment decisions, and appropriate funding decisions as well as manage the company's working capital effectively and efficiently so that the achievement of business performance is better.]]>
<![CDATA[Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance ]]>
<![CDATA[Suryono Efendi]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.30
<![CDATA[This study aims to examine and analyze the effect of competence, training and motivation on auditor performance. The effect of competence and training on work motivation. The effect of competence and training on auditor performance through mediation of work motivation. This research design uses an explanatory research approach with data collection carried out in one stage (one short study). The population in this study are auditors who work at a Public Accounting Firm (KAP) located in the South Jakarta area. The sampling technique was purposive sampling so that the total sample was 50 auditors. The data analysis technique in this study used Partial Least Square (PLS). The results of this study found that the competence possessed by the auditor can improve the performance of the auditor in carrying out his duties; audit training that is attended by the auditor is able to improve the performance of the auditor to complete the work in accordance with the standards set in a timely manner and can take advantage of the time. If the work motivation is getting better, it will have a direct effect on improving the performance of the auditor. Many or few competencies possessed by auditors do not affect their work motivation to complete audit tasks. High competence can make a significant contribution to increasing work motivation and auditor performance. If the training is getting better, it will have a direct effect on increasing motivation. The higher the training, the higher the employee's performance through increased motivation. This research can provide additional references to organizations/agencies, related to competence, training, and work motivation that affect the performance of auditors. It is expected that the auditor's performance can be in accordance with organizational goals. Organizations should maximize the increase and improve the quantity of their auditors' work. This study also provides a description of the effect of professionalism, independence, and auditor training on auditor performance which can be used as a reference for further research.]]>
<![CDATA[Can investigative audit and whistleblowing systems prevent fraud? ]]>
<![CDATA[Padri Achyarsyah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.31
<![CDATA[This study aims to analyze the effect of investigative audits and the implementation of a whistleblowing system on fraud prevention. The data collection method is done by sending a research questionnaire contained in the google form link. The population in this study was 90 auditors at the Deputy for Investigation at the Central Office of the Financial and Development Supervisory Agency (BPKP) of the Special Capital Region of Jakarta. The sampling technique uses saturated samples so that the total sample is 90 auditors. This research method uses descriptive statistics, which are processed with the help of PLS. The study results found that the investigative audit has no significant effect on fraud prevention while implementing the Whistleblowing System significantly impacts fraud prevention. The investigative audit cannot prevent the possibility of abuse early on. This is because investigative audits are conducted after indications of abuse are found or a systematic investigation of evidence is ongoing. Investigative audits conducted by auditors at BPKP DKI Jakarta can now be reactive, meaning that the auditors conduct audits after receiving or obtaining information from other parties regarding the possibility of fraud and fraud crime. Implementing a sound whistleblowing system must also have a whistleblower protection policy. This policy was formed to avoid detrimental actions to the whistleblower so that the whistleblower will feel that his security is maintained.]]>
<![CDATA[Can Financial Ratios Improve Stock Returns in Manufacturing Companies? ]]>
<![CDATA[Sugeng Suroso]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.32
<![CDATA[For an investor, investing in the selected securities is undoubtedly expected to provide a rate of return that is by the risks that investors must bear. Objectively, this study aims to determine the effect of profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios on stock returns. This research is expected to add empirical evidence regarding profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios to stock returns. The type of research used in this research is verification research using the Explanatory Survey method using Inferential Statistics research techniques. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique was purposive sampling, based on the specified criteria to obtain a sample of 62 manufacturing companies whose data were by research needs. The research data obtained were analyzed using the Eviews statistical tool. This study finds that the resulting Return on Assets (ROA) will affect the number of dividends distributed. The greater the ratio of net income and total assets, the greater the dividends distributed to shareholders. The Current Ratio cannot be used as a basis for determining investors to buy and sell shares or investments. This study also found that the higher the level of Debt Equity Ratio in a company, the lower the stock returns received by investors in the company, and vice versa. Furthermore, the more significant the company uses its assets to generate total net income, the higher the stock return value. When the Price Book Value increases, the increase in stock returns will also increase.]]>
