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[Financial Literacy-based HRM: Optimizing Human Resource Performance Through Financial Education ]]>
<![CDATA[Rostini]]>;
<![CDATA[Nurmiati, Nurmiati]]>;
<![CDATA[Siti Mariam]]>;
<![CDATA[Yana Ameliana]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.731
<![CDATA[The purpose of this study is to analyze the causality of the relationship between Financial Education, Availability of Human Resources for Financial Education, Financial Knowledge, Adoption of Financial Behavior, HR Performance, Employee Financial Productivity, Corporate Financial Welbeing. This study uses a quantitative approach which is then processed using smartpls as an analysis tool. The data collection method used an online questionnaire addressed to 268 respondents. The results of this study state that overall, this research illuminates the importance of individual financial behavior in an organizational context. By highlighting Adoption of Financial Behavior as the focal point, this study shows that individual financial behavior has a significant impact on the company's financial well-being, employee productivity, and overall human resource performance. Managerial implications affirm the need for greater investment in financial education in the workplace to shape positive financial behaviors and support the financial well-being of the firm. Meanwhile, the theoretical implications reinforce the conceptual basis of the role of financial education in shaping prudent financial behavior in an organizational context. With an emphasis on financial education and a better understanding of individual financial behaviors, management can strengthen the financial foundation of the firm, increase employee productivity, and improve overall human resource performance, forming a crucial step towards sustainable financial well-being for the organization.]]>
<![CDATA[The Role of TQM, Performance Measurement System, Reward System and Organizational Commitment to Improving Employee Performance ]]>
<![CDATA[Pangaribuan, David]]>;
<![CDATA[Nuryati, Tutty]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.732
<![CDATA[This research aims to examine the effect of Total Quality Management implementation, Performance of measurement system, Reward system and Organizational Commitment on Employee performance. Results of research showed that; the four independent variables have affect on employee performance. The research units are charman, vice charman, teachers and administrative staff of School Middle Rank, High Medium School, Special High Medium School of public schools and private schools in South Tangerang area. The research sample was 120 peoples, with using convenience sampling method. The research method using a quantitative approach was carried out in 2020. The implications of research on organizations is that they can improve employee performance through sustainably apply TQM principles. The performance measurement system provides important information in the form of input in improving the employee, performance measurement system for added value to the organization. The reward system is an employee performance motivation tool. Organizational commitment plays a role in improving performance. The limitations of the research are to link employee performance with the role of the management supervision system and the commitment to follow up on recommendations for improvement of internal auditors.]]>
<![CDATA[Bibliometric Analysis of Determinants of Stock Price Returns in Indonesia ]]>
<![CDATA[Elwisam, Elwisam]]>;
<![CDATA[Digdowiseiso, Kumba]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.734
<![CDATA[Investment is activity aimed at making a profit. One manifestation of strategic investment management is through selecting the right investment instruments. Currently the instrument with the highest interest in Indonesia is stock. One indicator to measure investment success is stock price returns. Therefore, a study is needed to examine the determinants of stock price returns in Indonesia, so this research is to explain the literature statistics on the determinants of stock stock returns, explain the determinants of stock price returns through bibliometric clustering and density analysis in Indonesia. The data needed is in the form of scientific literature originating from Google Scholar. The results of the research show that (1) the total number of papers that examine the determinants of stock returns in Indonesia is 59 and there has been an increase in studies in the period 2021 to 2023. (2) there are five main topic clusters that are discussed in research, (3) The density model show that there are 19 keywords that appear most frequently, as for these determinants such as deposit interest, exchange rate, profit per share, company financial condition, structure capital, profitability, solvency, price earning ratio, and price to book value.]]>
<![CDATA[The Role of Tax Incentives in Encouraging Innovation and Technology Adoption in Industrial Management ]]>
<![CDATA[Suwanda, Suwanda]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.737
<![CDATA[In the context of globalization and increasingly fierce industrial competition, technological innovation is the key to increasing the efficiency and competitiveness of an industry. This research will explore the relationship between tax incentives provided by the government and the level of innovation and adoption that occurs in industry, as well as its impact on industrial management. This research uses a qualitative approach with descriptive methods. The research results show that tax incentives play a crucial role in encouraging innovation and technology adoption in the industrial sector. Clear and flexible incentive designs have a positive impact, while factors such as complex provisions, policy uncertainty, and the availability of skilled labor can limit their effectiveness. Involvement in industrial collaboration, level of education, and positive perceptions of tax incentives also contribute to increasing the use of these incentives. In conclusion, the importance of designing tax policies that take into account the dynamics of the industry and business environment can create effective tax incentives in supporting innovative growth at the industry level.]]>
<![CDATA[Liquidity and Rentability to Share Price ]]>
<![CDATA[Naninsih, Nur]]>;
<![CDATA[Umar, Rahmawati]]>;
<![CDATA[Tarawiru, Yasri]]>;
<![CDATA[Misrah, Misrah]]>;
<![CDATA[Bintari, Wisang Candra]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.738
<![CDATA[This study aims to determine the effect of liquidity and profitability on stock prices simultaneously and partially in food and beverage companies listed on the Indonesia Stock Exchange (IDX). In this study, liquidity is measured by the quick ratio, and rentabili-tas is measured by return on equity. This research is quantitative. The population in this study were all food and beverage industry companies listed on the Indonesia Stock Exchange, as many as 18 companies. The sampling technique used is purposive sampling, where, based on predetermined criteria, a sample of 10 companies is obtained. The data source of this research is secondary data, namely data obtained from the company's financial statements. The data analysis methods used in this research are descriptive statistical analysis, partial test, simultaneous test, and determination coefficient test. The results showed that the liquidity and profitability variables partially had a positive and insignificant effect on the share price of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Simultaneously, liquidity and profitability variables affect stock prices.]]>
<![CDATA[Implementing Marketing Strategies in the Tax Preparation Business ]]>
<![CDATA[Razak, Ismail]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.741
<![CDATA[Tax preparation businesses are crucial in helping individuals and companies understand and comply with complex tax regulations. However, tax preparation businesses need to adopt relevant and innovative marketing strategies in the digital era and with increasing competition. This research aims to explore and analyze the implementation of effective marketing strategies in the context of tax preparation business. This research uses a qualitative approach with descriptive methods. The research results show that implementing marketing strategies in the tax preparation business positively impacts increasing brand presence, attracting new customers, and achieving business growth. Using a combination of digital and offline marketing strategies, including content marketing and an active presence on social media, has proven effective in reaching a wider audience. SMART goal setting and KPI measurement help measure marketing campaigns' success, while data analysis through tools like Google Analytics provides valuable insights into customer behavior and market trends. Furthermore, calculating return on investment (ROI) allows businesses to allocate budgets efficiently, identify the most effective marketing channels, and improve the sustainability of growth.]]>
<![CDATA[Corporate Tax Management Strategy as an Effort for Good Corporate Governance ]]>
<![CDATA[Suharto, Suharto]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.745
<![CDATA[Tax preparation enterprises play a vital role in assisting people and corporations in comprehending and adhering to intricate tax legislation. Nevertheless, due to the escalating competition, tax preparation enterprises must embrace pertinent and groundbreaking marketing tactics in the Internet age. This study aims to examine and evaluate the execution of efficient marketing tactics within the tax preparation industry. This study employs a qualitative methodology utilizing descriptive techniques. The research findings indicate that implementing marketing tactics in the tax preparation industry favors enhancing brand visibility, recruiting new clientele, and fostering business expansion. Employing a blend of online and offline marketing tactics, such as content marketing and a dynamic social media presence, has expanded the reach to a broader demographic. SMART goal setting and KPI measurement facilitate the assessment of marketing initiatives' effectiveness, while data analysis using technologies such as Google Analytics yields valuable insights into customer behavior and market trends. Moreover, the computation of return on investment (ROI) enables firms to allocate expenditures in a resourceful manner, ascertain the most impactful marketing channels, and enhance the long-term viability of growth.]]>
<![CDATA[The Effects of User Intention and User Satisfaction on E-Filling Adoption in Indonesia: A Systematic Literature Review ]]>
<![CDATA[Lestari, Rahayu]]>;
<![CDATA[Digdowiseiso, Kumba]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.748
<![CDATA[Intention, as the main indicator of an individual's desire to adopt a technology, influences the extent to which they are willing to use and invest in e-filling. The aim of this research is to find out how ser intention (user intention) has a significant effect on the level of e-filling adoption in Indonesia, and what factors motivate individuals to have high user intention towards technology. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of User Intention and User Satisfaction on the adoption of E-Filling in Indonesia. The results of this research are that a holistic strategy that includes good interface design, support for social norms, increasing digital literacy, and meeting user expectations through security and efficiency is the key to achieving successful e-filling adoption in Indonesia.]]>
<![CDATA[The Impact of Service Excellence on Customer Satisfaction in Tax Service Offices: A Systematic Literature Review ]]>
<![CDATA[Hardini, Resti]]>;
<![CDATA[Digdowiseiso, Kumba]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.765
<![CDATA[The principle of customer satisfaction becomes very relevant in tax agencies, where good service can create a positive experience for taxpayers. This research aims to determine how the implementation of Service Excellence at the Tax Service Office influences customer perception and satisfaction and to choose the positive impact of Service Excellence on interactions between tax officers and taxpayers on the level of customer satisfaction at the Tax Service Office. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of Service Excellence on customer satisfaction at the Tax Service Office. This research shows that implementing Service Excellence at the Tax Service Office provides better service and creates better relationships between tax institutions and taxpayers. If applied consistently, these principles can sustainably impact customer satisfaction, taxpayer compliance, and the image of tax institutions in society.]]>
<![CDATA[Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System ]]>
<![CDATA[Paroli, Paroli]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.774
<![CDATA[Taxes play a vital role in overseeing state finances, and enhancing the performance management of tax officials is essential for achieving the efficiency and long-term viability of the tax system. This research aims to examine and determine the most effective approaches to managing the performance of the tax apparatus, particularly in implementing a contemporary tax administration system. This study employs a qualitative methodology utilizing descriptive techniques. The research findings indicate that implementing tax administration reform in Indonesia, mainly through using advanced information and communication technology such as e-registration, e-filing, and e-billing, has resulted in a favorable outcome by enhancing efficiency, responsiveness, and transparency in tax management. These measures facilitate endeavors to enhance taxpayer adherence and bolster tax revenues. In addition, enhancing the performance management of the Tax Apparatus, particularly Account Representatives, in implementing a contemporary tax administration system entail employing crucial tactics such as ongoing training, utilization of specific performance metrics, and integration of information technology such as CRM. Providing rewards and professional growth chances for strong performance can enhance motivation while implementing open feedback methods and constant review can serve as a foundation for improvement. Cultivating interpersonal skills is equally crucial for enhancing connections with taxpayers. Continuous monitoring ensures that performance management techniques stay up-to-date and adaptable to changes in the tax environment. This helps achieve optimal tax revenue goals and enhances taxpayer compliance within the framework of modern tax administration.]]>
