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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 51 Documents
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Search results for , issue "Vol. 7 No. 2 (2024): September" : 51 Documents clear
The Influence of Corporate Social Responsibility Disclosure, Accounting Conservatism, Earnings Persistence, and Systematic Risk on Earnings Response Coefficient (ERC) Yuliandhari, Willy Sri; Fadila, Egita Nur
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.883

Abstract

Earnings response coefficient is a valuation model used to show the probability of fluctuations in share value as a result of market reactions to earnings information presented by companies issuing shares. The phenomenon that occurred in this research was found in several companies where stock price movements and profits were not in line. This research aims to determine the effect of disclosure of corporate social responsibility, conservatism, earnings persistence and systematic risk on mining companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period simultaneously and partially. This research uses quantitative methods and purposive sampling. The analysis model used is a panel data regression analysis model with Eviews 12 analysis software. The research results state that corporate social responsibility (CSR) disclosure, conservatism, earnings persistence and systematic risk have a negative and significant effect on the earnings response coefficient.
Exploring Market Dynamics: A Qualitative Study on Asset Price Behavior, Market Efficiency, and Information Role in Investment Decisions in the Capital Market Putri, Anne; Tanno, Aries
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.884

Abstract

This qualitative study explores market dynamics, asset pricing behavior, market efficiency, and the role of information in investment decisions within the financial markets. The research aims to provide insights into the underlying motivations, perceptions, and experiences of market participants, offering a comprehensive understanding of these complex phenomena. Employing qualitative methods such as semi-structured interviews and textual analysis, data was collected from a diverse range of participants including investors, financial analysts, and market regulators. The study found that market dynamics are influenced by various factors including investor sentiment, economic indicators, regulatory changes, and technological advancements. Behavioral biases among investors, such as herd mentality and overconfidence, challenge traditional theories like the efficient market hypothesis (EMH), indicating the presence of market inefficiencies. Moreover, information plays a central role in shaping investor perceptions and driving market trends, though concerns exist regarding the reliability of information sources in the era of social media and algorithmic trading. The study underscores the importance of investor education, diversified investment strategies, transparency, and regulatory interventions in fostering fair, efficient, and resilient financial markets. Moving forward, addressing these issues will be crucial for informed investment decision-making and advancing our understanding of financial market dynamics.
The Influence of Profitability, Firm Size, Growth, Liquidity, Asset Tangibility, and Non-Debt Tax Shield on Capital Structure Febritya Ayu Wahyuni; Farida Titik Kristanti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.886

Abstract

Capital structure describes the company's financial proportions sourced from long-term debt and own capital as a source of corporate financing. This study aims to determine how the influence of independent variables, namely profitability, company size, company growth, liquidity, tangibility of assets, and non-debt tax shield, on the dependent variable, namely capital structure in property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2022. The method used is a dynamic panel regression analysis model using the Generalized Method of Moments (GMM) estimator with Eviews 12 analysis software. The results state that company size, company growth, liquidity, and tangibility assets partially have a significant positive and negative effect on capital structure. In contrast, profitability and non-debt tax shields partially have no significant impact on capital structure.
Theorethical Review: Financial Management in The Agribusiness Sector and That Implications for Economic Growth Sheyoputri, Aylee Christine Alamsyah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.887

Abstract

This study conducts a comprehensive systematic literature review to evaluate the evolution and current state of financial management within the agribusiness sector, focusing on the impact of digital transformation and collaborative financial strategies on economic growth and sustainability. Utilizing VOSviewer for bibliometric visualization and analysis, this research synthesizes findings from over 200 peer-reviewed articles indexed in the Scopus database from the past decade. The articles were selected based on their relevance to financial management practices, digital innovation, and sustainable agricultural strategies. The research methodology involved a meticulous selection process to ensure that only articles that met strict criteria on relevance, timeliness, and academic rigor were included. This enabled the identification of emerging themes and critical intersections between financial management and technological advancement in agribusiness. The findings reveal that effective financial management significantly influences the economic outcomes and sustainability of agribusiness enterprises. Networking and collaborative financial strategies, supported by digital innovations such as precision agriculture and blockchain technology, are identified as key drivers for enhancing productivity and sustainability. The results also underscore the critical role of integrating financial management training in agricultural education programs to equip future professionals with the necessary skills for economic growth. This research highlights the necessity of strategic financial management in fostering sustainable practices and navigating the complexities of global agribusiness markets. It proposes that embracing digital transformation and enhancing financial education are pivotal for the future resilience and growth of the agribusiness sector.
The Influence of Profitability, Liquidity, Firm Size, Business Risk, Growth, and Asset Tangibility On Capital Structure Naibaho, Donna E.; Kristanti, Farida Titik
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.888

Abstract

Capital structure can provide an overview of the company's financial ratio between its own capital and long-term debt. Capital structure is the ratio between debt and equity. This research aims to determine the influence of profitability, liquidity, firm size, business risk, growth and asset tangibility on the capital structure of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2016-2023 period. The research method used is a quantitative method. The regression model used is dynamic panel data regression with the Generalized Method of Moment (GMM) estimator using Eviews 12 software. The research results show that profitability, firm size, business risk and asset tangibility partially have a significant positive and negative effect on capital structure. Meanwhile, the liquidity and growth variables partially have no effect on capital structure.
The Effect of Production Costs and Marketing Costs on Net Income in FnB Sector Manufacturing Rustam, Andi; Hasni, Rusni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.889

Abstract

This study examines the effect of production and marketing costs on net income in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. It uses quantitative research and purposive sampling. Sixteen company samples were selected from 148 companies. The data analysis technique in this study used multiple linear regression. This research data processing uses SPSS 22, 2024. The results of this study partially affect production costs on net profit, and marketing costs do not affect net profit.
Identification of Risk Management Implementation on Environmental Issues Related to Airport Operations : Case Study of Rahadi Oesman Airport Amran Hamid, Rusyda; Djakman, Chaerul D.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.891

Abstract

This study aimed to evaluate environmental risks based on risk assessment analysis and implement effective risk management to support Rahadi Oesman Airport operations. The research design and methodology used an evaluative case study approach with qualitative methods. Data were collected through a literature review, interviews with two airport employees, including the airport chief, and direct observation in the field. Analysis was conducted by identifying issues, categorizing data, and evaluating findings to develop recommendations and risk reduction strategies. The main findings of this study show that environmental risks such as bad weather, non-standard aircraft spacing, foreign objects, security issues, and wildlife around the airport can cause flight delays, cancellations, or accidents. Risk management includes reducing the use of vehicles with engines, saving water and lights, and using human labour for ground handling activities. The implications of this study emphasise the importance of environmental risk control strategies, strict implementation of SOPs, and training for airport staff. This research contributes to environmental risk management practices in the aviation industry and provides valuable insights for other airports facing similar challenges. Nonetheless, this study has limitations on the number of respondents and the use of questionnaires that need to be further developed.
Exploring Strategic Financial Management Techniques in Entrepreneurship: A Detailed Literature Review on Practices That Drive Business Sustainability and Growth Lumanauw, Bode; Lolowang, Isye Ruth A.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.900

Abstract

This study examines the strategic financial management techniques that drive business sustainability and growth in entrepreneurship. In the dynamic landscape of modern business, strategic financial management has emerged as a pivotal factor influencing the sustainability and growth of entrepreneurial ventures. This research employs a comprehensive literature review to explore various practices and techniques aimed at optimizing financial resources, ensuring efficient operations, and achieving long-term business objectives. These techniques include budgeting, financial forecasting, investment analysis, capital structure optimization, and risk management. The study identifies financial management practices that have been empirically shown to support business sustainability and growth, providing valuable insights for entrepreneurs and policymakers.
The Effect of Business Process Reengineering (BPR) and Service Quality with Technology Utilization on Educational Institutional Performance through Stakeholder Satisfaction Hidayatullah, Deny; Munir, Munir; Sobandi, A.; Furqon, Chairul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.905

Abstract

This study aims to analyze the effect of Business Process Reengineering (BPR) and service quality with the use of technology on the performance of educational institutions at the National University, with stakeholder satisfaction as an intervening variable. The research methodology uses a quantitative approach with data collection through surveys to various stakeholders of the National University, including leaders, lecturers, education personnel, students, and parents, with a total sample of 200 people. The results showed that Business Process Reengineering (BPR) significantly improves educational institutions' performance, reflecting increased operational efficiency, reduced costs, and improved quality of educational services. In addition, the utilization of appropriate and integrated information technology in educational services also shows a significant influence on the performance of educational institutions, as seen in increased student and staff satisfaction and reduced operational time and costs. Implementing BPR also increases stakeholder satisfaction as more efficient processes and better services meet their expectations and needs. Similarly, service quality with effective utilization of information technology increases stakeholder satisfaction through faster service, easy access to information, and simpler administrative processes. This stakeholder satisfaction, in turn, affects the performance of educational institutions as satisfied stakeholders tend to provide more significant support, thus improving the institution's overall performance. Finally, stakeholder satisfaction mediates the relationship between BPR and service quality and technology utilization in educational institutions' performance, indicating that combining BPR and information technology significantly improves institutional performance through increased stakeholder satisfaction.
The Influence of Environmental Turbulence and Organizational Culture on Financial Performance Through Human Capital Strategies in Educational Technology Start-Ups in Indonesia Mugi Puspita; Yuniarsih, Tjujtju; Ahman, Eeng; Muhidin, Sambas Ali
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.908

Abstract

This research aims to partially analyze the influence of environmental turbulence and organizational culture on financial performance and examine the role of human capital strategy as a mediating variable on financial performance in education technology start-ups in Indonesia. Descriptive research methods are used to collect data from founders/co-founders of start-ups. up which has been operating for more than five years, with the aim of gaining a deep understanding of the relationships between variables using causality theories existing in the literature. Primary data was collected through a questionnaire with 49 items that explored the variables of environmental turbulence, organizational culture, human capital strategy, and financial performance. Data analysis was carried out using simple linear regression to test the direct relationship between variables, as well as moderation regression analysis to explore the moderating role of human capital strategy in the relationship between independent and dependent variables. Research findings show that environmental turbulence has a negative effect on start-up financial performance, while a strong organizational culture contributes positively to financial performance. Human capital strategy was also found to act as a significant mediator between organizational culture and financial performance. The implications of these findings highlight the importance for start-ups in the educational technology sector to manage the changing environment by developing a strong organizational culture and adaptive human capital strategies. This not only helps improve financial performance, but also strengthens their long-term competitiveness in a competitive market.

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