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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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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 39 Documents
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Search results for , issue "Vol. 7 No. 1 (2024): March" : 39 Documents clear
Accounting and Sustainability Practices grounded in Spirituality and Ethics Ermawati, Yana; Suhardianto, Novrys
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.730

Abstract

This study investigates the potential impact of spirituality and ethics, particularly within the Islamic religion on advancing sustainable accounting principles and reevaluating the modern capitalist paradigm. This study aims to demonstrate integrating spiritual and ethical principles into accounting methods to enhance transparency, fairness, and accountability. It will achieve this through examining case studies and an extensive review of relevant literature. Moreover, the study assesses how this method might facilitate the shift towards a more sustainable paradigm, wherein corporations prioritize financial gain and the societal and ecological consequences of their activities. Incorporating spiritual principles into accounting methods involves integrating these values into the decision-making process, which will have a long-term impact on the organization. Adopting these principles enables companies to meet regulatory requirements, improve operational effectiveness, and generate additional benefits for all stakeholders, including shareholders, employees, communities, and the environment.
Tax Management Strategy for Company Operational Effectiveness Wibowo, Imam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.746

Abstract

Within a dynamic and intricate corporate environment, the strategic significance of tax management is progressively crucial in guaranteeing operational continuity and fostering company growth. This study aims to examine the influence of tax management on the operational efficiency of companies. This study employs a qualitative methodology utilizing descriptive techniques. The research findings indicate that implementing a proficient Tax Management plan has a beneficial influence on the operational efficiency of manufacturing enterprises. Companies that effectively utilize tax deductions and incentives, strategically plan their financial structures, and implement a comprehensive tax management system are more likely to achieve greater operational cost efficiency. Engaging in partnerships with external tax specialists has been demonstrated to offer valuable perspectives and professional guidance. Additionally, regularly monitoring alterations in tax legislation enables organizations to foresee their consequences and adapt tax plans in advance. Hence, the research findings validate that implementing intelligent Tax Management can serve as a crucial determinant in enhancing manufacturing organizations' operational and financial efficacy.
The Impact of Social Media Marketing on Increasing Individual PPH and PNBP in Indonesia: A Systematic Literature Review Putra, Suadi Sapta; Digdowiseiso, Kumba
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.747

Abstract

Social media marketing methods frequently incorporate promotional, sales, and branding techniques that can provide supplementary revenue for individuals and corporations. This study aims to determine the impact of social media marketing on the computation and augmentation of Individual Income Tax (PPH) in Indonesia. The literature study of this research is organized systematically to examine the influence of social media marketing on the growth of Individual Income Tax (PPH) and Non-Tax State Income (PNBP) in Indonesia. Further investigation is required to comprehend the impact of firm marketing strategies in the digital domain on Individual PPH and its contribution to PNBP. To effectively address the challenges posed by the digital economy, the government and business entities must collaborate in formulating tax laws that are adaptable and efficient.
Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance Masnila, Nelly; Febriantoko, Jovan; Mayasari, Riana; Ariyanti, Indri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.749

Abstract

Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
Endogenous and Exogenous Factors Affecting Capital Structure: A Theoretical Review Darmono, Darmono; Su’un, Muhammad; Jillbert , Julius; Ikawijaya, Natali; Mursyidin, Mursyidin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.753

Abstract

Capital structure refers to the way a company finances its operations through a mix of equity and debt. The choice of capital structure has important implications for the risk and return of a firm, as well as its ability to raise funds and invest in future growth. In this theoretical review, we will examine the endogenous and exogenous factors that affect a firm's capital structure decisions. In conclusion, a firm's capital structure decisions are influenced by a complex set of endogenous and exogenous factors. By understanding these factors, firms can make informed decisions about their capital structure, balancing the trade-offs between risk, return, and growth potential.
Role of Human Resource Management Value-Added on Financial Performance Efficiency Management: The Mediating Role of Employee Commitment Pantih, Suwardhi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.754

Abstract

This study explores the interconnections among transformational leadership, employee motivation, employee commitment, and financial management efficiency in the Central Sulawesi banking sector, Indonesia. It aims to uncover how transformational leadership and employee motivation impact a company's financial management efficiency and assesses the mediating function of employee commitment in this context. The research encompasses a sample of 396 employees drawn from various Central Sulawesi banks, selected via convenient sampling. Inclusion criteria encompassed a minimum one-year tenure at their current organization and direct exposure to their superiors' leadership styles and familiarity with financial management practices. Data collection entailed a self-administered questionnaire comprising four sections. The first segment gathered demographic data, including age, gender, education, job position, and tenure. The second assessed transformational leadership, employing adapted items from the Multifactor Leadership Questionnaire (MLQ). It scrutinized idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. The third section gauged employee motivation, adapting items from the Work Extrinsic and Intrinsic Motivation Scale (WEIMS), covering extrinsic and intrinsic motivation factors. The fourth section measured financial performance efficiency, considering metrics such as stock price, firm innovativeness, and learning orientation. It also assessed employee commitment, comprising affective, continuance, and normative commitment. Responses utilized a Likert-type scale from 1 (strongly disagree) to 5 (strongly agree). A pilot test ascertained questionnaire clarity and comprehensibility. The findings illuminate the intricate web of factors impacting financial management efficiency, underscoring employee motivation and transformational leadership's pivotal roles, mediated by employee commitment. This study enriches practical and theoretical understanding, offering invaluable insights for leaders, managers, and researchers striving to enhance financial management efficiency and organizational performance.
Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption Rahmawati, Rahmawati; Ibrahim, Ibrahim; Irma, Irma; Bunyamin, Bunyamin; Dahlan, Ahmad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.755

Abstract

This study analyzes budget planning and internal control of regional financial accountability through budget absorption at the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The research design used in this study is Correlational Research and path analysis with a quantitative approach to determine the direct and indirect effects on the variables studied. The sampling of this research was conducted by purposive sampling method with a total sample of 102 employees. The results showed that budget planning, internal control, and budget absorption positively affected accountability in the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The results of this study can also be used for researchers and further researchers as well as parties who need it as a source of reference and helpful information in adding insight into issues related to budget planning, internal control, financial accountability, and budget absorption.
Unleashing Synergies: Interplay between Human Resource Management, Strategic Marketing, and Corporate Financial Performance Guasmin; Rajindra, Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.756

Abstract

This research explores the confluence of Human Resource Management (HRM), Strategic Marketing Management (SMM), and Corporate Financial Performance (CFP), offering a comprehensive understanding of their synergistic effects on organizational success. The study provides empirical evidence supporting the theory that a strategic blend of HRM and SMM is instrumental in enhancing financial performance. Efficient HRM practices, which improve productivity and innovation, coupled with effective SMM strategies that strengthen market positioning and revenue flows, are shown to be significant drivers of sustainable financial growth. The managerial implications of this integration are profound, underscoring the need for business leaders to consider investments in human resource development and strategic marketing as pivotal to the company's long-term success rather than as mere departmental functions. Through a quantitative analysis using SMARTPLS with a sample size of 150, the research contributes to management literature by highlighting the often-overlooked functional interconnections between HRM and SMM divisions. It challenges the conventional compartmentalization of these functions and advocates for a more integrative approach within corporate strategies. The findings indicate that companies embracing this integrated approach tend to report superior financial performance. This study addresses a gap in existing literature by demonstrating the collective impact of HRM and SMM on CFP across various industries, organization sizes, and cultural contexts, emphasizing the strategic amalgamation of these practices as a source of competitive advantage and financial enhancement.
The Effects of Fiscal Policy and Monetary Policy on Borrowing Costs and Credit Access for SMEs: An Empirical Study Zakaria, Syawal
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.757

Abstract

The objective of this study is to investigate the impact of fiscal policies (FP) on borrowing costs and credit access (BCAC) for SMEs, considering the role of monetary policy (MP) as a the second independent factor. This research aims to understand more deeply how fiscal and monetary policies can be utilized to support growth and access to finance for SMEs, as well as identify remaining barriers to access to finance. Through comprehensive analysis, this study is expected to provide effective policy recommendations to improve access to credit for SMEs, which in turn can support economic growth and job creation. This study adopts a quantitative research design using statistical analysis to examine the impact of fiscal policies on borrowing costs and credit access for Small and Medium Enterprises (SMEs). The analysis will be conducted using the SMARTPLS 3.0. Sample size based on valuable samples are 120 of SME. The sampling technique used in this study will be purposive sampling. This approach will involve selecting SMEs that meet specific criteria, such as size, sector, and eligibility for relevant government programs or incentives. Result of this study state Fiscal Policy (FP) and Monetary Policy (MP) have a significant effect on Borrowing Costs and Access to Credit (BCAC).
The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable Sangkala, Masnawaty; Hasan, Muhammad; Rum, Muh.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.758

Abstract

This study aims to analyze the effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance and intellectual intelligence as a moderating variable on the relationship between these factors and auditor performance. Data were collected from 200 respondents who were auditors at the Makassar City BPKP Office using a questionnaire. The data analysis technique used is multiple regression with a moderated regression analysis (MRA) approach. The results showed that role conflict and role ambiguity have a significant negative effect on auditor performance, while ethical sensitivity has a significant positive effect on their performance. In addition, intellectual intelligence moderates the relationship between role conflict and auditor performance so that the higher the intellectual intelligence of an auditor, the negative impact of role conflict on his performance will be reduced. However, intellectual intelligence does not moderate the relationship between role ambiguity and performance.

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