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INDONESIA
Atestasi : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : https://doi.org/10.57178/atestasi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 41 Documents
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Search results for , issue "Vol. 5 No. 2 (2022): September" : 41 Documents clear
Village Financial Management, Labor Absorption and Village Community Welfare Abdul Hadi Sirat; Abdul Rahman Jannang; Irmawati Tjan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine and evaluate how village financial management, employment, and community welfare are planned and executed through village funds, and the impact of managing village funds on improving the well-being of rural communities in South Halmahera Regency. The research employs a qualitative method, where researchers conduct interviews with key informants, including village officials, BPD, and community members. Data is collected through interviews, observation, and documentation, and analyzed using a descriptive qualitative method. Results indicate that overall, the management of village funds in South Halmahera Regency is not effective, as evidenced by a lack of community participation in the management process and inadequate administration, reporting, and accountability of village finances. Additionally, village funds are not being utilized to their fullest potential, and there are obstacles such as delays in APBDes approval and submission of accountability reports. The Village Government also needs to improve on informing the community about proper use of village finances. The village financial management also faces challenges in terms of human resource competence, necessary facilities, and access to technology.
Analysis of Articulation of Local Government Financial Statements Muliyadi Hamid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.604

Abstract

The Financial and Development Supervisory Agency (BPKP) stated that the non-obtainment of WTP's opinion was due to several factors. The factor is the presentation of financial statements that do not follow government accounting standards (SAP). The study aims to see the suitability of the Palopo City LKPD, which has the opinion of WTP (2021-2020) with government regulation number 71 of 2010 concerning government accounting standards (SAP). To answer these problems, researchers use descriptive qualitative research methods using documentation techniques to collect data. In this study, there were 27 OPDs and one LKPD, which were the object of analysis with accrual-based articulation analysis. The analysis was conducted by comparing the facts in the front sheet of OPD and LKPD financial statements with criteria based on accounting equations and government accounting standards (SAP). The results of this study showed that for the financial statements of 27 OPDs, 4 OPDs achieved 100% articulation, and 23 OPDs achieved 96.67% articulation, with an average cumulative articulation value of all OPDs of 97.16%. In contrast, for the analysis of LKPD articulation, the results of 100% articulation achievements were found to be two types of articulation with 23 events in the OPD financial statements.
Intellectual Capital On Firm Value Through Financial Performance A. Ratna Sari Dewi; Gunawan Gunawan; Ahmad Firman; Ridwan Ridwan; Daniel Nemba Dambe
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.613

Abstract

This study aims to analyze the effect of intellectual capital on firm value through financial performance. This research was conducted at National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange during the observation period from 2019 to 2021 and involved ten banks using a purposive sampling method. Data were analyzed using panel data regression and path analysis. The results show that human capital efficiency has a significant negative effect on financial performance; structural capital efficiency capital and employed efficiency have a significant positive effect on financial performance; human capital efficiency, capital employed efficiency, and financial performance have a significant positive effect on firm value; structural capital efficiency has a significant negative effect on firm value; human capital efficiency and capital employed efficiency have a significant negative effect on firm value through financial performance; structural capital efficiency has a significant positive effect on firm value through financial performance.
The Impact of Total Quality Management and Reward System on Managerial Performance Lilis Sulastri; Willya Achmad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.619

Abstract

This study aimed to determine how the overall quality management and reward system of PT INTI (Persero) Bandung affects the productivity of its managers. Quantitative research methods were used. The sample for this study consisted of 43 managers from PT INTI (Persero) Bandung, including 20 division heads and 23 members of the company's expert group. The sample included all the population as this method is based on census. This data analysis method includes normality, heteroscedasticity, multicollinearity, and hypothesis testing through multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination. The research findings show that partial implementation of quality management overall increases managerial efficiency. These results indicate the successful implementation of integrated quality management at PT INTI (Persero) Bandung. Meanwhile, managers' performance is significantly influenced by the reward system. This finding indicates that the company's incentive program is well received by employees, which bodes well for the effectiveness of top-level management.
Tax Planning for Article 21 Income Tutty Nuryati; David Pangaribuan; Defiani Nindasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.622

Abstract

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees
Management Audit of the Effectiveness of Human Resources in Government Organizations Supardi, Supardi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.780

Abstract

Human resources (HR) effectiveness is an essential factor in the success of an organization, especially in a government environment that influences the delivery of public services. This research aims to evaluate the effectiveness of human resources (HR) in government organizations through a management audit approach. This research uses a qualitative approach with descriptive methods. The research results show that management audits in improving the effectiveness of human resources (HR) in government organizations include several essential steps. This includes HR planning by considering SWOT analysis, HR recruitment and selection by ensuring compliance with SOPs and statutory regulations, employee training and development to increase competency, performance appraisal to encourage productivity, and management of compensation and labor protection that is fair and by regulations. Audits are also crucial in ensuring that layoffs and retirements are carried out transparently and with due regard for workers' rights. Furthermore, management audits of human resources (HR) effectiveness bring various benefits to the organization. Audits help identify weaknesses in HR management, enable focus on necessary improvements, and increase the efficiency of HR processes. In addition, audits ensure legal compliance with HR policies, reduce legal risks, and enable employee development that aligns with organizational needs. Thus, HR management audits ensure optimal performance and organizational sustainability
Personnel Management of The Indonesian National Army Air Force (TNI-AU) In Preparing To Implement Network Centric Warfare Sudarya, Agus
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.781

Abstract

This study attempts to describe the management of Indonesian Air Force (TNI-AU) personnel in preparing for the implementation of Network Centric Warfare (NCW). Globally, the military’s Information and Communication Technology (ICT) is growing. The war in this digital era makes every country need to prepare itself for the attacks of the digital world. In Indonesia itself, the Indonesian National Army (TNI) has included NCW as one of its programs to deal with possible disturbances in state security stability through the digital world. In addition, NCW is needed by the TNI as a form of a centralized and fast command communication strategy. This study uses a case study strategy involving five informants and written data to complete the integrity of the data. In personnel training management, the TNI-AU has prepared integrated infrastructure development, modeling and simulation, cyber defense management, and personnel management to be specially prepared to occupy crucial positions in the implementation of NCW. This personnel training concentrates on strengthening protection from foreign attacks in the digital world and the technology of unmanned warfare vehicles.
The effect of perceived benefits, ease of use and customer trust on interest reusing mobile banking services Nugraha, Heri; Hasyim, Muhamad Ardi Nupi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.782

Abstract

The Influence of Perceived Benefits, Ease of Use, and Customer Trust on Interest in Reusing Internet Banking/Mobile Banking Services” under the guidance. The purpose of the study is to examine the effect of perceived benefits, ease of use and customer trust on the interest in reusing internet banking/mobile banking services. This study uses quantitative methods (descriptive and associative). Data collection techniques use questionnaires by distributing a list of questions or written statements to be answered or filled out with the number of 100 respondents were taken randomly. Perception of Benefits, Ease of Use and Customer Trust have a significant effect on interest in reusing internet banking/mobile banking services. Based on the respondents, Perceived Benefits and Ease of Use show a strong category, while Customer Trust shows a very strong category. So that the results of the study show: Perception of Benefits, Ease of Use and Customer Trust on the interest in reusing internet banking/mobile banking services at bank OCBC NISP is very strong.
Deconstructing Finance Management: A Qualitative Examination through Accounting Literature Widarni, Eny lestari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.783

Abstract

This study examines the deconstruction of traditional financial management concepts through accounting literature, aiming to address the limitations of conventional approaches and propose adaptive frameworks that integrate social, cultural, and contextual dimensions. The research adopts a qualitative systematic literature review, synthesizing insights from Agency Theory and Institutional Theory to explore the interplay between internal governance mechanisms and external environmental pressures. The findings reveal significant areas for improvement in traditional financial models, such as Net Present Value (NPV) and Internal Rate of Return (IRR), which fail to account for managerial biases, organizational culture, and societal expectations. Accounting frameworks are pivotal in bridging these gaps by emphasizing transparency, accountability, and sustainability through sustainability reporting and socially responsible disclosures. Discussions highlight the influence of governance structures and external regulatory pressures in shaping ethical and adaptive financial practices. At the same time, managerial biases and cultural dynamics underline the need for a holistic approach to decision-making. This study offers practical implications for managers and policymakers, recommending the adoption of robust governance structures, enhanced accounting literacy, and integrative financial models that prioritize long-term resilience. While contributing to the academic discourse on financial management, this research identifies its limitations in empirical validation. It calls for future studies to explore longitudinal and cross-contextual analyses to enrich understanding further.
Analyzing Public Sector Accounting Standards: A Qualitative Synthesis of Literature Prabowo, Bambang Hadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.785

Abstract

This qualitative synthesis aims to provide a comprehensive overview of public sector accounting standards, focusing on their definitions, specificities, challenges, and implications. The research objective is to analyze existing literature to identify key themes, trends, and areas for further inquiry in public sector accounting. A systematic review of relevant studies was conducted, with data extracted and analyzed to derive insights into accountability, transparency, accrual basis of accounting, adoption of International Public Sector Accounting Standards (IPSAS), challenges, opportunities, and implications for future research. The findings reveal that robust accounting standards are crucial for ensuring transparency and accountability in governmental entities. Adoption of accrual accounting enhances the accuracy and relevance of financial reporting, while the convergence towards IPSAS facilitates comparability and consistency across jurisdictions. Challenges include capacity constraints, resistance to change, and keeping pace with evolving regulatory environments. However, opportunities exist in leveraging technology, increasing collaboration, and investing in professional development. Future research should focus on longitudinal studies, comparative analyses, interdisciplinary approaches, stakeholder perceptions, and the role of emerging technologies in public sector accounting. This synthesis contributes to the scholarly discourse by providing insights into the complexities and implications of public sector accounting standards.

Page 3 of 5 | Total Record : 41

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