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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 42 Documents
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Search results for , issue "Vol. 6 No. 2 (2023): September" : 42 Documents clear
Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk Rahmat, Radhi Abdul Halim; Ramdhany, Muhamad Arief; Hendayana, Yana; Novatiani, Ait
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.776

Abstract

This study highlights the consequence of tax optimization, regulatory compliance, and environmental risk index on the likelihood of transfer pricing in Indonesia's property, real estate, and building construction sectors. This study adopts a quantitative research approach, analyzing data from 19 companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021 (76 observations). This study contributes novelty by employing binary logistic regression to investigate the interaction of tax optimization, regulatory compliance, and environmental risk index on transfer pricing in Indonesia's property, real estate, and building construction sectors, providing valuable insights into the determinants of transfer pricing practices in these industries. The research employs multiple linear and binary logistic regression to examine the influence of tax optimization, regulatory compliance, and environmental risk index on transfer pricing likelihood. - Tax optimization and regulatory compliance significantly impact the likelihood of Transfer Pricing in the property, real estate, and building construction sectors in Indonesia. However, the interaction between tax optimization and the environmental risk index does not significantly influence transfer pricing likelihood. In contrast, the interaction between regulatory compliance and the environmental risk index does have a significant positive effect. The implications are that tax optimization may subtly influence transfer pricing in the studied sectors. Maintaining regulatory compliance appears to act as a deterrent, and a favorable environmental risk index may encourage transfer pricing practices in Indonesia's property, real estate, and building construction industries.
Green Investment Appraisal: A Comprehensive Framework for Evaluating Environmental and Financial Returns Purwanti, Ari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.778

Abstract

This article presents a comprehensive framework for evaluating green investments, considering environmental impacts and financial outcomes. This framework is designed to assist decision-makers in identifying projects that provide high financial returns while considering positive environmental impacts. The proposed green investment evaluation methods include net present value (NPV), internal rate of return (IRR), and cost-benefit analysis, which considers the economic value of environmental impacts. The proposed green investment evaluation method includes Net Present Value (NPV) and Internal Rate of Return (IRR), tools commonly used in financial assessment. This framework also considers a cost-benefit analysis that includes the economic value of environmental impacts. These results allow stakeholders to consider energy savings, carbon emission reduction, and the social impact of green investment projects.
The Impact of Company Dimensions and Marketing Strategy on Tax Avoidance Practices: Empirical Study of Mining Sector Manufacturing Companies Sugiat, Jajang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.791

Abstract

This research aims to explore the impact of company dimensions and marketing strategies on tax avoidance practices in manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The data used in this research is panel data from manufacturing companies in the mining sector listed on the IDX during that period. Panel regression analysis is used to test the relationship between company size (SIZE) and marketing (Market) variables on tax avoidance practices (ETR). The results of the analysis show that company size has a significant influence on tax avoidance practices, although it does not reach the 5% significance level. On the other hand, marketing variables do not show a significant influence on tax avoidance practices. These results confirm previous findings that company size plays an important role in tax avoidance practices in the mining sector. Nevertheless, the implications of marketing strategies for tax avoidance should not be ignored, as this can influence a company's resource allocation and risk management. This research provides an important contribution to understanding the factors that influence tax avoidance practices in the mining sector manufacturing industry. The implications of this research can provide valuable input for the formulation of more effective policies in managing tax avoidance practices and increasing tax compliance in the sector.
Analysis of the Business Environment in Formulating Marketing Strategy and The Impact on Sales and Financial Performance in the Post COVID 19 Pandemic Syaifuddin , Syaifuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.801

Abstract

The current environmental changes as a result of the COVID-19 pandemic and entering the "new normal era" require companies to adapt business and marketing strategies that are appropriate and effective. Companies should formulate appropriate marketing strategies to gain competitive advantages and win the market. The purpose of this research is to determine the role of the external and internal environments in marketing strategy formulation and its impact on sales performance. This research is conducted by using descriptive and explanatory survey methods. The tool of analysis is the structural equation model. The unit of analysis is the creative industry in Bandung, while the unit of observation is the management. The sampling technique used is stratified random sampling. The characteristics are measured from each respondent's external environment, internal environment, marketing strategy, and sales performance. The results show that the external environment as well as the internal environment affect marketing strategy and sales performance significantly
The Influence of Talent Management and Human Resource Management Practices on ASN Performance Through Intervening Variables of Organizational Commitment Ningrum, Risya Lestari; Lusiana, Desi; Pratminingsih, Sri Astuti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

This study aims to determine the influence of talent management and human resource management practices on the performance of ASN (State Civil Apparatus) through intervening variables of organizational commitment. This research was conducted at an ASN who worked in the Administrative Bureau of the Head of the Regional Secretariat of West Java Province. The population in this study was 123 ASN people. Meanwhile, the determination of the sample uses the total sampling technique. The research method used through a quantitative approach by taking data using a research instrument in the form of a questionnaire which is then measured on a likert scale. The results of data processing are studied and analyzed using a path analysis model. The findings in this study show that talent management has no significant influence on ASN performance either directly or indirectly through intervening variables. Meanwhile, the variables of human resource management practices have a significant influence on the performance of ASN both directly and indirectly through variable intervening, namely organizational commitment. In this case, other more in-depth research is needed to find out other factors that can affect the performance of ASNs working in the local government environment.
The Effect of Training and Career Management Through the Mediating Role of Organizational Commitment To The Performance of Hospital Employees Rusmana, Mey Irmayanti; Muhammad, Halifta; Firdaus, Erwin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

This study aims to find out and analyze the influence of training and career management on the performance of employees of The Muhammadiyah Hospital Bandung, especially in the nursing division, but this research was carried out through intervening variability, namely organizational commitment. The research method used in this study used a quantitative approach by sampling using a random sampling technique from the total research population of 149 nurses. Then data collection was carried out using a research instrument in the form of a questionnaire measured on a likert scale. This study also conducted an analysis prerequisite test on the data that has been obtained, so that data that has met the requirements can be processed using multiple linear regression and analyzed using path analysis with the help of the SPSS Ver. 28 program. The findings show that the variables of training and career management have a positive and significant influence on the performance of nurses both directly and through the intervening variability of organizational commitments.
Product Differentiation Strategy for Organizational Financial Profitability: Enchancing Market Share and Profitability- A Comprehensive Literature Review Tojiri, Yusuf
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.821

Abstract

This research aims to explore the impact of product differentiation strategies on a firm's competitive advantage and market performance and organizational financial profitability, particularly within highly competitive markets. The study is anchored in the resource-based view (RBV) and the positioning perspective, providing a theoretical lens through which the multifaceted nature of differentiation is examined. Methodologically, this investigation synthesizes a comprehensive literature review with empirical data, utilizing quantitative methods to assess the correlation between differentiation strategies and their effectiveness in enhancing market share and profitability. The findings reveal that effective product differentiation, encompassing unique product attributes, innovative technologies, and a well-orchestrated marketing mix, significantly contributes to a firm's competitive edge. Specifically, the integration of advanced technologies like artificial intelligence and the Internet of Things into product offerings not only enhances functional attributes but also elevates the customer experience, thereby distinguishing products in saturated markets. Additionally, strategic brand management and the alignment of marketing mix components are crucial in communicating value and building brand equity, which in turn supports sustained competitive advantage. These results underscore the critical role of dynamic capabilities in adapting product strategies to evolving market conditions and consumer preferences, highlighting the necessity for firms to continually innovate and tailor their offerings to maintain market relevance and leadership.
Business Revenue Enhancement Through Micro Credit: Case Study on MSME at Cimahi Keripik Pojok Center Nurhayati, Nurhayati; Maulana, Muhammad Fikri; Anggraeni, Nurul Meilani; Destianti, Selvia Nur
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i1.826

Abstract

This research aims to identify the implementation and effectiveness of Micro Credit distribution in enhancing business earnings for micro-enterprises in Cimahi, focusing on the Cimahi Keripik Pojok Center. It also investigates the constraining factors faced by these micro-entrepreneurs in accessing and utilizing Micro Credit. The study employs a qualitative descriptive research design, utilizing case study methods to gather detailed information from 15 micro-entrepreneurs at the Cimahi Keripik Pojok Center. Data was collected through observations, interviews, and questionnaires, and analyzed using data reduction, data presentation, and conclusion drawing techniques. Triangulation was used to ensure data validity. The research found that Micro Credit significantly enhances business revenue for micro-entrepreneurs. However, several constraints were identified, including lack of socialization about Micro Credit, complicated bureaucratic processes, high-interest rates, and inadequate collateral. Despite these challenges, entrepreneurs who accessed Micro Credit reported increased capital and production capabilities, which led to higher income and improved business stability. The study's findings highlight the need for improved socialization and simplified processes for accessing Micro Credit. Policymakers and financial institutions should focus on making Micro Credit more accessible and affordable, ensuring that micro-entrepreneurs can leverage these loans for business growth. This research contributes to the understanding of how Micro Credit can be optimized to support MSMEs, ultimately fostering economic development and reducing poverty
Optimizing Budget Allocation: A Strategic Framework for Aligning Human Resource Investments with Financial Objectives and Business Goals Suwarno, Suwarno; Fitria , Fitria; Azhar, Rudi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.880

Abstract

This study explores the strategic framework for aligning human resource (HR) investments with financial objectives and broader business goals to enhance organizational performance. Through a qualitative literature review, this research synthesizes existing literature to understand the dynamics between strategic HR management, financial planning, and organizational outcomes, thereby elucidating how strategic alignment can optimize budget allocation in HR. The research methodology encompasses a comprehensive review of scholarly articles, foundational texts, and empirical studies related to strategic human resource management (SHRM). The focus is on how integration of HR functions with organizational strategies can contribute to enhanced financial performance and competitive advantage. By examining studies from the past three decades, this review highlights how effectively aligned HR practices support not only immediate operational goals but also long-term strategic objectives. Findings indicate that organizations demonstrating a high degree of strategic alignment in HR practices, such as recruitment, training, and compensation, see improved financial outcomes and organizational agility. The study reveals that investments in HR are most effective when meticulously aligned with an organization's strategic vision, emphasizing the importance of a dual approach where HR not only supports but actively drives strategic decisions. Furthermore, the integration of advanced analytics and technology in HR processes emerges as a significant enhancer of this alignment, enabling more precise decision-making and real-time adjustments in strategy. This research contributes to the existing body of knowledge by providing a detailed analysis of the mechanisms through which strategic HR alignment impacts organizational performance and by proposing a framework for organizations to optimize their HR budget allocation in line with strategic goals.
Analysis of the Influence of Fiscal Capacity and Economic Growth on the Human Development Index Nur, Syamsir; Arifin, Arifin; Anam, Syamsul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.966

Abstract

This study aims to examine the impact of fiscal capacity and economic growth on the Human Development Index (HDI) in Southeast Sulawesi Province during the 2020-2022 period. A quantitative approach was used, using secondary data from the Central Statistics Agency and other relevant sources. The analysis method employed is multiple linear regression to assess the relationship between fiscal capacity, economic growth, and HDI. The analysis results indicate that fiscal capacity does not have a significant partial effect on HDI, with a t-value significance of 0.483 (> 0.05). This suggests that while fiscal capacity exists, the budget allocation has not been effectively channeled toward sectors that directly enhance quality of life, such as education, healthcare, and welfare. On the other hand, economic growth shows a significant positive effect on HDI, with a t-value significance of 0.000 (< 0.05). Economic growth improves the population's access to education, healthcare, and welfare. When considered, fiscal capacity and economic growth have a significant combined effect on HDI, with an F-value significance of 0.000 (< 0.05). However, more than fiscal capacity is needed, likely due to inefficiencies in budget allocation.

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