cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muslim
Contact Email
atestasi@umi.ac.id
Phone
+6282194548786
Journal Mail Official
atestasi@umi.ac.id
Editorial Address
Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
Location
Kota makassar,
Sulawesi selatan
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
 1   2   3   4   5 
Search results for , issue "Vol. 5 No. 2 (2022): September" : 41 Documents clear
Examining the Evolution of Management Accounting: A Qualitative Review Harnani, Sri
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.v5i2.786

Abstract

This qualitative review investigates the evolution of management accounting, focusing on its historical development, theoretical frameworks, and contemporary practices. The research aims to provide insights into the adaptive nature of management accounting in response to changing organizational needs, technological advancements, and societal trends. The methodology involves a comprehensive literature review encompassing historical analysis, theoretical perspectives, and empirical studies in the field of management accounting. Key findings reveal the historical roots of management accounting tracing back to the Industrial Revolution, with significant milestones including the emergence of cost accounting techniques, budgeting systems, and advanced methodologies like activity-based costing and strategic management accounting. The review also identifies theoretical frameworks such as agency theory, contingency theory, and institutional theory, offering diverse perspectives on the role and functioning of management accounting within organizations. Contemporary practices in management accounting emphasize strategic analysis, risk management, performance measurement, and the integration of financial and non-financial metrics. Technological advancements, particularly in information technology, have revolutionized decision support capabilities, enabling real-time monitoring and analysis of organizational performance. The synthesis of literature underscores the dynamic and multifaceted nature of management accounting, highlighting its pivotal role in facilitating strategic decision-making, enhancing organizational performance, and driving sustainable growth. The findings contribute to a deeper understanding of management accounting evolution and offer implications for practice and future research.
Exploring the Dynamics of Managerial Accounting Practices: A Literature Review Sulisnaningrum, Ema
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.v5i2.787

Abstract

This research conducts a qualitative analysis to explore the dynamics of managerial accounting practices, aiming to uncover determinants of adoption, impacts on organizational performance, and contextual factors shaping such practices. The study employs a systematic literature review methodology, synthesizing existing research from academic databases and journals. Through thematic analysis, key themes including organizational determinants, impacts on performance, and contextual influences are identified and analyzed. The findings reveal that organizational factors such as size, structure, culture, and leadership style significantly influence the adoption of advanced managerial accounting techniques. Additionally, external factors such as regulatory requirements, industry dynamics, and technological advancements play a crucial role in shaping adoption patterns. Effective implementation of managerial accounting practices is associated with improved financial performance, operational efficiency, and strategic decision-making capabilities. Furthermore, contextual factors including industry dynamics, environmental uncertainty, and technological advancements influence managerial accounting practices, driving organizations to adopt innovative and agile approaches. The study contributes to advancing scholarly understanding of managerial accounting practices and highlights avenues for future research.
Understanding the Nexus of Human Resource Management and Financial Management: A Literature Review Perspective in Accounting Sasongko, Budi
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.v5i2.788

Abstract

This study explores the nexus between Human Resource Management (HRM) and Financial Management (FM) within the domain of accounting, aiming to elucidate its implications for organizational performance and financial reporting. Employing a qualitative literature review methodology, the research systematically identifies, analyzes, and synthesizes relevant scholarly works to provide a comprehensive understanding of this integration. The study's objectives are to investigate the alignment of HRM practices with financial objectives, examine the implications for financial reporting and disclosure, and propose future research directions. Through systematic search strategies and data collection techniques, diverse perspectives, theories, and empirical findings are synthesized to develop a coherent narrative. The thematic analysis reveals significant insights: firstly, strategic alignment of HRM practices with financial objectives positively impacts organizational performance, as evidenced by studies on high-performance work systems and talent management. Secondly, the integration of HRM and FM extends beyond operational performance to influence financial reporting practices and governance mechanisms, as explored in research on human resource accounting and earnings management. Finally, the study identifies future research directions, emphasizing the need for longitudinal studies, interdisciplinary research, and exploration of ESG considerations. The findings contribute to scholarly understanding by highlighting the strategic importance of aligning HRM practices with financial objectives and implications for financial reporting. Keywords: Human Resource Management, Financial Management, Accounting, Organizational Performance, Financial Reporting.
Exploring Taxation Dynamics: Perceptions and Strategies in Marketing Practices Kurniawan, Gogi
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.v5i2.789

Abstract

This study investigates taxation dynamics within marketing practices, aiming to explore consumer perceptions, firm strategies, and their implications for profitability and market performance. Employing a qualitative analysis of existing literature, the research examines key themes and patterns in taxation-related studies. The study finds that consumer perceptions significantly influence purchasing decisions, with tax perception impacting willingness to pay and brand preferences. Firms employ various strategies such as tax planning, pricing adjustments, and lobbying efforts to navigate taxation dynamics and optimize financial outcomes. Tax planning emerges as crucial for minimizing tax liabilities and enhancing competitiveness. Additionally, firms adjust pricing strategies and product portfolios in response to tax policies, while tax-efficient supply chain management mitigates tax-related risks. The interaction between taxation dynamics and market performance has significant implications for firm profitability, market structure, and economic growth. Higher tax burdens correlate with reduced corporate earnings and investment, influencing market competition and innovation. The effectiveness of tax incentives remains debated, highlighting the need for further research to inform evidence-based policymaking and strategic management practices. This study contributes to theoretical understanding by elucidating the complex interplay between taxation policies, consumer behavior, firm strategies, and market outcomes.
Enhancing SME Success: Exploring the Nexus of Marketing Capability, Product Innovation, and Financial Performance Suleman, Dede
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.v5i2.799

Abstract

Abstract: This study investigates the relationships between marketing capability, product innovation, and financial performance in small and medium-sized enterprises (SMEs). Data were collected from a diverse sample of 50 SMEs operating across various industry sectors in Mataram City, West Nusa Tenggara. Participants were selected using stratified sampling to ensure representation across different demographic groups. The measurement scales for marketing capability, product innovation, and financial performance were adapted from established instruments in the literature and further validated through a pilot test. The results reveal significant positive relationships between marketing capability and both product innovation and financial performance. However, the hypothesized relationship between product innovation and financial performance was not supported. These findings underscore the importance of investing in and enhancing marketing capabilities as a strategic imperative for SMEs seeking to drive innovation and achieve sustainable financial success.
The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry Rely, Gilbert
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.v5i2.813

Abstract

This research delves into the intricate relationship between tax policy and investment decisions within the manufacturing industry. Through a comprehensive literature review, the study aims to elucidate the impact of tax incentives on investment behavior, particularly focusing on their effectiveness in stimulating innovation and competitiveness among manufacturing firms. Employing qualitative research methodology, the selection of literature involves identifying and analyzing scholarly articles, books, and reports that provide insights into the research topic. Data collection entails systematic gathering of information from selected sources, while data analysis involves identifying themes, patterns, and relationships within the literature. The findings underscore the pivotal role of tax incentives, such as investment tax credits, accelerated depreciation, and research and development (R&D) deductions, in shaping investment decisions within the manufacturing sector. Moreover, the differential effects of tax policy reforms on firms of different sizes, the influence of global dynamics including international tax competition and trade liberalization, and the implications for future research are discussed. The study contributes to a deeper understanding of the mechanisms through which tax policy influences investment decisions, offering insights for policymakers and businesses to navigate the complexities of the global economy more effectively.
Building Trust and Leadership: The Impact of Management Control Systems and Human Resource Competence on Financial Performance. Study at Perumda BPR Garut Tita Rachtawati Santanu
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.v5i2.911

Abstract

This research aims to explore the influence of human resource (HR) competency, management control systems, leadership, and trust on financial performance at Perumda BPR Garut. Data analysis and hypothesis testing were carried out to understand the relationship between these variables. The research results show that HR competency does not have a significant influence on financial performance, but has a positive and significant relationship with leadership and trust. The management control system shows a positive and significant influence on financial performance, leadership and trust. Leadership does not show a significant relationship with financial performance, while trust shows a positive and significant relationship with financial performance. In the mediating role, leadership does not mediate the influence of HR competency on financial performance, while trust mediates the influence of the management control system on financial performance. This research emphasizes the importance of effective management control systems and building trust in organizations to improve financial performance. These findings provide guidance for managers and organizational leaders in designing holistic strategies to achieve financial and operational success.
The Role of Human Resource Management, Digital Technology, and Organizational Innovation in Optimizing Financial Management in Technology Start-Ups Sundari, Sri; Djati , Pantja
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 explores the influence of Human Resources Management (HR), Digital Technology, and Organizational Innovation on Optimizing Financial Management in the context of technology start-ups. Using the regression analysis method to test the hypothesis, this research found that these three elements have a positive and significant influence on financial management. The synergy between effective HR management, adoption of digital technology and organizational innovation has been proven to increase the efficiency and effectiveness of financial management. Good HR management contributes to increased innovation and adoption of digital technology, while digital technology supports the efficiency and accuracy of financial management through automation and data analysis. Organizational innovation helps companies offer unique value and differentiate themselves from competitors. This research also identifies that external factors such as market conditions and regulations can significantly influence financial results. These findings contribute to the development of managerial theory and practice by demonstrating the importance of an integrated approach that combines all three elements to achieve optimal financial management. This research provides strategic guidance for companies, especially technology start-ups, to design policies and strategies that support better financial management through synergy between HR, digital technology and organizational innovation.
Strengthening Transparency and Accountability as an Effort to Prevent Deviations in the Public and Private Sectors Surjono, Welly
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.v5i2.942

Abstract

The research delves into the critical nexus between transparency, accountability, and misconduct within organizational governance structures. The purpose is to elucidate the multifaceted dynamics of these constructs and their implications for ethical conduct and integrity in both the public and private sectors. Adopting a qualitative research design, a comprehensive literature review is conducted to synthesize existing knowledge and perspectives on the topic. Various databases, including PubMed, JSTOR, Scopus, and Google Scholar, are utilized to identify seminal works and emerging trends. Findings underscore the pivotal role of transparency initiatives and accountability mechanisms in mitigating misconduct and promoting ethical governance. Insights from diverse disciplines, including political science, economics, and organizational behavior, contribute to a nuanced understanding of the subject. Implications of the research extend to policymakers and organizational leaders, highlighting the importance of developing evidence-based strategies to foster transparency, accountability, and ethical conduct. Integratingtechnology-enabled platforms for the public participation and monitoring, strengthening whistleblower protection, and enhancing anti-corruption enforcement are critical areas for intervention. The research underscores the imperative of interdisciplinary collaboration and sustained efforts to address systemic challenges and promote a culture of integrity and trust within organizational settings
Impact of Tax Planning, Capital Structure, and Corporate Governance on Firm Performance in Indonesia's Real Estate and Construction Sectors Putri, Anne; Tanno, Aries; Fahlevi, Mochammad
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.v5i2.953

Abstract

Economic growth in Indonesia has consistently increased each year, leading to the COVID-19 pandemic. The pandemic has a considerable impact on the economies of countries worldwide, including Indonesia. Despite the challenging conditions brought about by social restrictions, the company has endeavored to maintain its performance. The pandemic’s negative impact on the national economy was felt across all sectors. The property, real estate, and building construction sectors have experienced a decline in performance. This study investigates the influence of tax planning and capital structure on firm performance, moderated by corporate governance. This research employs multiple regression as the analytical method, using data from 41 real estate, property, and building construction firms listed on the Indonesia Stock Exchange (IDX). The findings reveal that tax planning has a negative impact on firm performance, capital structure has a negative impact on firm performance, and corporate governance has a positive impact on firm performance. Furthermore, our results indicate that corporate governance enhances the negative effects of tax planning on firm performance.

Page 4 of 5 | Total Record : 41

 1   2   3   4   5 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): October - March Vol. 8 No. 2 (2025): April - September Vol. 8 No. 1 (2025): March Vol. 7 No. 2 (2024): September Vol. 7 No. 1 (2024): March Vol. 6 No. 2 (2023): September Vol. 6 No. 1 (2023): March Vol. 5 No. 2 (2022): September Vol. 5 No. 1 (2022): March Vol. 4 No. 2 (2021): September Vol. 4 No. 1 (2021): March Vol. 3 No. 2 (2020): September Vol. 2 No. 2 (2019): September Vol. 2 No. 1 (2019): Maret Vol. 1 No. 1 (2018): September More Issue