cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muslim
Contact Email
atestasi@umi.ac.id
Phone
+6282194548786
Journal Mail Official
atestasi@umi.ac.id
Editorial Address
Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
Location
Kota makassar,
Sulawesi selatan
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
 2   3   4   5   6 
Search results for , issue "Vol. 7 No. 2 (2024): September" : 51 Documents clear
The Relationship Between Employee Satisfaction and Corporate Financial Performance: A Systematic Review Ginting, Erjayana; Nurhayati, Popong; Sukmawati, Anggraini
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.v7i2.910

Abstract

This study aims to systematically review the relationship between employee satisfaction and corporate financial performance, examining the influence of various factors such as job satisfaction, work environment, compensation, and career development opportunities. It also explores mediating variables and contextual factors that moderate this relationship. A qualitative systematic review approach was employed, analyzing existing literature to identify key themes and relationships. The study focused on understanding how employee satisfaction influences financial performance, the mediating roles of motivation, productivity, and retention, and the moderating effects of company size, industry type, and geographic location. The review found that employee satisfaction significantly improves financial performance. Key factors such as job satisfaction, a positive work environment, fair compensation, and career development opportunities enhance employee satisfaction, boosting motivation, productivity, and retention. These mediating variables were found to impact financial performance positively. Additionally, contextual factors like company size, industry type, and geographic location moderate the strength of this relationship. Companies with supportive organizational cultures and robust employee satisfaction initiatives tend to perform better financially. The findings provide valuable insights for both academics and practitioners. Organizations can enhance financial performance by improving employee satisfaction through targeted strategies. This study also highlights the need for future research to explore the impact of emerging trends, such as remote work and technological advancements, on this relationship.
Digital Marketing and the Presentation of Corporate Financial Statements: An Analysis of the Literature on Transformation and Impact Yuliantini, Yuliantini; Saribanon, Euis; Olfebri, Olfebri; Rahmawati, Aisyah; Yulihapsari, Ika Utami
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.v7i2.912

Abstract

This study aims to analyze the integration of digital marketing with corporate financial reporting, focusing on its impact on transparency, accountability, and the challenges associated with its implementation. The research adopts a qualitative approach through an extensive literature review, systematically examining scholarly articles, industry reports, and case studies from reputable sources. The analysis uses thematic coding to identify trends, challenges, and the implications of integrating digital marketing data into financial reporting. The findings reveal that digital marketing significantly enhances financial transparency and accountability by providing real-time data and facilitating dynamic stakeholder engagement. Platforms such as social media and corporate websites are pivotal in disseminating financial information and receiving real-time feedback, improving financial reports' accuracy. However, integrating digital marketing data poses challenges, including data security, regulatory compliance, and the need for new skills among financial professionals. Companies that effectively harness AI and big data analytics in their financial reporting demonstrate improved forecasting and decision-making capabilities. This integration offers transformative opportunities for businesses to enhance their financial reporting's accuracy and timeliness. Nevertheless, addressing the challenges of data integration and security, as well as bridging the skills gap, is crucial for realizing the full potential of digital marketing in financial reporting.
Exploring the Relationship Between Career Advancement, Work-Life Balance, and Corporate Financial Performance: A Systematic Review Samsudin, Acep; Ikaningtiyas, Maharani; Mulia, Faizal; Rintalla, Maulidya
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.v7i2.918

Abstract

This study explores the relationship between career advancement opportunities, work-life balance (WLB) policies, and corporate financial performance, identifying how these factors drive employee motivation and engagement to enhance organizational outcomes. A systematic review was conducted, analyzing existing literature to synthesize findings on the impact of career development and WLB policies on employee well-being, retention, and organizational performance. The review integrates relevant theories, including Herzberg's Two-Factor Theory, Human Capital Theory, Conservation of Resources Theory, and Social Exchange Theory. The study reveals clear career advancement opportunities and supportive WLB policies significantly boost employee motivation and engagement. These factors enhance job satisfaction, reduce turnover, and improve organizational performance. The findings underscore the synergistic effect of combining career development with WLB policies, creating a positive work environment that attracts and retains high-quality talent. This alignment with established theories highlights the importance of intrinsic motivators and the need for a holistic approach to human resource management. The study provides practical insights for organizations to integrate career advancement and WLB policies into their strategic planning, fostering a culture that values employee development and well-being. This approach enhances employee satisfaction and retention and strengthens the organization's competitive edge. Future research should focus on exploring these dynamics across different industries and contexts, considering cultural and regional differences to optimize the effectiveness of these strategies.
The Complex Interplay Between Human Resource Management, Financial Literacy, and Management Accounting in Addressing Deviant Behavior and Fraud: A Systematic Literature Review Soetikno, Johannes Johny
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.v7i2.923

Abstract

This research explores the complex interplay between Human Resource Management (HRM), financial literacy, and management accounting in addressing deviant behavior and fraud within organizations. The primary aim of this study is to develop an integrated understanding of how these elements interact to prevent fraudulent activities and promote organizational integrity. Utilizing a systematic literature review approach, the research synthesizes findings from recent empirical studies and theoretical models, focusing on the last five years to provide a contemporary analysis The methodology involves a comprehensive review of relevant literature, assessing how various HRM practices, such as recruitment, training, and performance management, intersect with financial literacy and management accounting systems. The review reveals that an integrated approach, combining robust HRM practices with enhanced financial literacy and effective management accounting strategies, significantly contributes to reducing deviant behavior and mitigating fraud. Notably, HRM practices that emphasize ethical training and performance evaluations reinforce financial literacy among employees, which in turn strengthens their engagement with management accounting processes and internal controls. The results underscore the importance of adopting a holistic approach to fraud prevention. Organizations are encouraged to implement integrated training programs that combine financial literacy with ethical guidelines and performance management systems. This comprehensive strategy fosters a culture of transparency and accountability, thereby enhancing the overall effectiveness of internal controls and reducing the likelihood of fraudulent activities. The study contributes to the theoretical understanding of the interactions between HRM, financial literacy, and management accounting, providing practical insights for developing effective fraud prevention strategies.
Understanding Financial Risk Dynamics: Systematic Literature Review inquiry into Credit, Market, and Operational Risks: (A Long-life Lesson From Global Perspective to Indonesia Market Financial Strategy) Rizal S, Muh.; Siraj, Muhammad Luthfi; Syarifuddin, Syarifuddin; Tadampali, Andi Caezar To; Zainal, Henni; Mahmud, Ramlan
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.v7i2.927

Abstract

This research delves into the intricate dynamics of financial risks—specifically credit, market, and operational risks—within the banking, investment, and corporate sectors, with a focus on both global and Indonesian contexts. By examining the key factors contributing to credit risk, the impact of global market volatility on financial stability, and the operational risks associated with the digital transformation of the financial sector, the study seeks to offer a comprehensive analysis that is both theoretically robust and practically relevant. This research employs a qualitative systematic literature review (SLR) to explore credit, market, and operational risks within the banking, investment, and corporate sectors, focusing on global and Indonesian contexts. The SLR process includes formulating research questions, identifying and screening relevant literature from databases like Scopus and Google Scholar, and synthesizing findings into key themes: credit risk dynamics, market volatility, operational risks in the digital age, and integrated risk management. This research provides a comprehensive analysis of financial risk management in the banking, investment, and corporate sectors, with a focus on Indonesia and global perspectives. The study reveals that digitalization has a significant impact on operational risk, enhancing efficiency but also increasing vulnerability to cybersecurity threats and disruptions. This underscores the need for robust risk management frameworks to address technology-driven challenges. The research also highlights the importance of improving risk disclosure transparency, which can positively influence credit risk management. Liquidity risk is identified as having a greater short-term impact on financial stability than credit risk, necessitating proactive liquidity management strategies. Technological innovations in finance are found to correlate with increased risks, including failures and cybersecurity threats, which must be carefully managed. The study examines the risks associated with platform-based financing models and the influence of global market volatility on investment strategies. In Indonesia, the banking sector faces distinct credit risk challenges due to high market concentration and systemic shocks, as well as operational risks from rapid digital transformation. The research emphasizes the necessity for Indonesian financial institutions to implement comprehensive cybersecurity measures, maintain resilient IT infrastructure, and utilize advanced monitoring tools to address these emerging risks. The study also stresses the importance of adopting integrated risk management frameworks that account for the interdependencies between credit, market, and operational risks in a globalized market.
Interrelation Between Tourism Destination Financial Management and Tourist Experiences: Qualitative Approach to Literature Damiasih, 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.v7i2.932

Abstract

This research investigates the intricate interplay between tourism destination financial management and tourist experiences. The study aims to address existing gaps in literature by exploring how financial decisions made by destination authorities influence the quality, diversity, and authenticity of tourist experiences. Employing a qualitative thematic analysis approach, the research synthesizes insights from contemporary studies to provide a comprehensive understanding of this complex relationship. Methodological challenges, including data availability and measurement validity, are acknowledged, and the study seeks to overcome these obstacles through interdisciplinary collaboration and innovative research methodologies. The findings highlight the pivotal role of destination financial management in shaping tourist perceptions, behaviors, and satisfaction levels. Strategic investments in infrastructure, amenities, and destination branding initiatives emerge as key determinants of destination attractiveness and visitor engagement. Additionally, the study underscores the importance of sustainability-oriented financial management strategies in fostering destination resilience and enhancing tourist experiences. Collaborative partnerships involving tourists, destination authorities, industry practitioners, and local communities are essential for developing holistic strategies that balance economic growth with environmental conservation and socio-cultural preservation. The research contributes to evidence-based policy formulation and managerial decision-making in the tourism industry, ultimately enhancing the sustainability and competitiveness of tourism destinations worldwide.
The Role of Traditional Markets in Improving Community Economy According To Perspective Islamic Economics Replita, R; Effendi, Nursyirwan; Ophiyandri, Taufika; Miko, Alfan; Hardana, 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.v7i2.933

Abstract

Sangkumpal Bonang is a traditional market as well as an economic development creative, which is specifically characterized by Islamic economic practices. Economic system Islam is an economic system that is oriented to rahmatan lil natural. In Economics in Islam, the goal of business is not always to seek profit (material value), but it must remain so plays an important role in obtaining and providing benefits non-material benefits, both for the businessperson himself and the environment broader, such as creating an atmosphere of brotherhood and social awareness and etc. Looking at the background of the problem, a question arises, what is the role of Umbrella in improving the community's economy as well suitability in the Islamic Economic Perspective. The aim to be achieved in this research is to find out the extent of the role of the Payungi Market in improving the community's economy North Padangsidimpuan District, Metro City Center, and how Islamic economic review of market traders. Type of research the author uses field research which is descriptive in nature qualitative, the data sources used are primary and secondary data sources, while data collection techniques use interviews, observation, and documentation. Interviews were conducted with market heads, market initiators, and local people who also act as traders in the market. Observation observing the existing conditions in Payungi and around the market, and documentation used to support the data that researchers obtain in the field. The findings of this research are that the Sangkumpal Bonang Market has potential in improving the economy of the people of North Padangsidimpuan District North Padangsidimpuan City from the field of creativity and economic skills in society. Wrong the other is the business units that are being developed, such as game rides, photo spots, traditional games and others. This means that sangkumpal bonang has value more in the field of improving the economy, especially the market, it is hoped that this will be possibly become a benchmark for the emergence of markets that have more potential for improvement community economy which is of course in accordance with Islamic economics.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Su’un, Muhammad; Bayu, Muhammad; Mursyidin , Mursyidin; Sappewali, Badriah
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.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Exploring the Confluence of Financial Innovation, Human Resource Strategies, and Marketing Management: A Systematic Literature Review on Profit Maximization and Business Attraction Djaharuddin, Dharmawaty; Hasbiyadi, Hasbiyadi; Syamsu, Nur; Themba, Orfyani S; Mochtar, Susianah; Tafsir, Muh.
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.v7i2.936

Abstract

This study aims to explore the intricate relationships between financial innovation, human resource (HR) strategies, and marketing management, and how their integration drives organizational success, particularly in terms of profitability and business attraction. Utilizing a systematic literature review, the research synthesizes findings from various academic sources to provide a balanced and comprehensive understanding of these interdependencies. The methodology focuses on analyzing the existing literature to identify the conditions under which financial innovation, HR strategies, and marketing management can be most effectively integrated. The results indicate that financial innovations such as fintech and blockchain significantly enhance organizational profitability when aligned with strategic HR practices and customer-centric marketing approaches. The study further reveals that the successful implementation of these innovations requires substantial investments in employee training and adaptive marketing strategies that resonate with consumer needs. The findings underscore the importance of adopting a holistic approach, where financial innovation, HR, and marketing are treated as interconnected components of a unified business strategy. This integration not only enhances competitiveness but also positions organizations to navigate the challenges of a rapidly evolving business environment. The study offers valuable theoretical and managerial implications, providing a framework for future research and practical guidance for business leaders and policymakers on leveraging these domains for sustainable growth.
Exploring the Synergistic Effects of Tax Policies, HRM Practices, and Strategic Marketing on Organizational Financial Performance: A SEM-PLS Analysis Putra, Aditya Halim Perdana Kusuma; Mariam, Siti; Rozamuri, Arif Murti; Yusuf, Marwah
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.v7i2.947

Abstract

The purpose of this study is to examine the synergistic effects of tax policies, Human Resource Management (HRM) practices, and strategic marketing initiatives on organizational financial performance, with a focus on understanding how these elements interact to enhance market competitiveness and operational efficiency in a rapidly evolving business environment. This study employed a descriptive correlational research design to investigate the synergistic effects of tax policies, HRM practices, and strategic marketing initiatives on organizational financial performance. The study utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the complex relationships among these variables, capturing data from a cross-sectional sample of 245 valid responses from middle to large-scale enterprises. Data were collected via a structured online survey that included both validated scales and newly developed items tailored to the constructs of interest. The analysis proceeded in two stages: first, assessing the measurement model for validity and reliability, and second, evaluating the structural model to test the hypothesized relationships. SEM-PLS was chosen for its ability to handle complex models with latent variables, even with small to medium sample sizes, providing robust insights into the factors that drive organizational financial performance. The results of this study reveal significant relationships between HRM Practices, Strategic Marketing Initiatives, Tax Policies, and Organizational Financial Performance, with Market Competitiveness and Operational Efficiency acting as critical mediators. The indirect effects further supported these findings. HRM Practices, Strategic Marketing Initiatives, and Tax Policies all indirectly contributed to Organizational Financial Performance through Market Competitiveness and Operational Efficiency, with all paths showing statistical significance. These results emphasize that the synergistic alignment of HRM, marketing, and tax strategies is crucial for achieving superior financial outcomes, with Market Competitiveness and Operational Efficiency serving as essential pathways in this process.

Page 4 of 6 | Total Record : 51

 2   3   4   5   6 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): October - March Vol. 8 No. 2 (2025): April - September Vol. 8 No. 1 (2025): March Vol. 7 No. 2 (2024): September Vol. 7 No. 1 (2024): March Vol. 6 No. 2 (2023): September Vol. 6 No. 1 (2023): March Vol. 5 No. 2 (2022): September Vol. 5 No. 1 (2022): March Vol. 4 No. 2 (2021): September Vol. 4 No. 1 (2021): March Vol. 3 No. 2 (2020): September Vol. 2 No. 2 (2019): September Vol. 2 No. 1 (2019): Maret Vol. 1 No. 1 (2018): September More Issue