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Muslim
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atestasi@umi.ac.id
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+6282194548786
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atestasi@umi.ac.id
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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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Kota makassar,
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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
The Role of Online Marketing Media on Airline Ticket Purchasing Decisions Sari, Mustika; Abdurrahman, Edi; Mafrudoh, Lut; Basuki, Friska Balqist
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.v6i2.975

Abstract

This study aimed to determine the effect of social media, influences, and brand image on purchasing decisions. The method used in this research is quantitative-descriptive. The population in this study were consumers who had purchased Jetstar Asia airline tickets in 2022. In this study, we used the probability sampling technique with the simple random sampling method, namely with a sample size of 160 respondents. The analysis method in this study uses SEM-PLS with the SmartPLS 3.0 application. The results of this study state that social media has a positive and significant effect on purchasing decisions, influences have a positive and significant impact on buying decisions, and brand image has a positive and significant effect on buying decisions.
Evaluation of Technical and Cultural Barriers to Digital Accounting System Implementation in Modern Organizations Halim, Prihartono Aksan
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.v6i2.1001

Abstract

This research evaluates modern organizations' technical and cultural barriers to implementing digital accounting systems. It seeks to identify how these barriers interact and influence the overall effectiveness of digital transformation efforts in accounting. A systematic literature review synthesized existing research on the subject, focusing on peer-reviewed articles published in 2014. The study incorporated diverse perspectives to understand the challenges organizations encounter comprehensively. The findings reveal significant technical barriers, including inadequate technological infrastructure and challenges in integrating legacy systems with new technologies. Cultural barriers, particularly employee resistance and conservative organizational culture, further complicate the adoption process. The interaction between these barriers underscores the need for a holistic approach to digital transformation. This study contributes original insights to the field of digital transformation in accounting, emphasizing the importance of addressing both technical and cultural aspects for successful implementation. Organizations should invest in technological upgrades while fostering a culture that supports innovation and change. Management should prioritize leadership engagement and employee involvement to facilitate smoother transitions to digital accounting systems.

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