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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 51 Documents
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Search results for , issue "Vol. 7 No. 2 (2024): September" : 51 Documents clear
Analysis of Consumer Perceptions of Financial Transparency in Insurance Product Marketing Practices in Indonesia Pertiwi, R Dewi
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.v7i2.949

Abstract

This study examines how Indonesian consumers perceive financial transparency in insurance product marketing and how it impacts trust and loyalty. It explores the role of cultural, religious, and financial literacy factors in shaping these perceptions, offering insights into the broader dynamics of consumer behavior. Using a systematic literature review approach, the research analyzes secondary data from previous studies on transparency, trust, and insurance marketing. The findings indicate that clear and accessible communication about policy terms, costs, and benefits positively influences trust. When transparency aligns with cultural and religious expectations, it significantly enhances loyalty. The study also highlights that consumers with higher financial literacy are more critical in assessing transparency, while those with lower literacy tend to rely more on trust. The results support the hypothesis that transparency fosters trust and long-term loyalty within the insurance industry. Practical implications suggest that insurance companies, particularly in emerging markets like Indonesia, should prioritize transparent communication strategies that align with consumers’ cultural and religious values to build competitive advantages. Future research should explore transparency across different regions and the role of digital tools in enhancing transparency.
Optimizing Government Workforce Performance: A Study of Employee Engagement, Organizational Commitment, and Knowledge Sharing Mulyana, Deddy; Ahman, Eeng; Sojanah, Janah; Santoso, Budi
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.v7i2.958

Abstract

The organization must preserve balance by establishing mutually beneficial relationships with its employees, who are its most valuable assets. Several essential aspects are required to maintain this equilibrium, including organizational commitment, employee engagement, and information exchange. We use social exchange theory to investigate the effects of commitment, knowledge sharing, and employee engagement on civil servant performance outcomes (ASN). This study uses a cross-sectional design and includes 115 civil servants from Tasikmalaya. Data analysis utilizes Stata/MP 17.0 for descriptive, bivariable, and multivariable analyses. The research findings indicate a positive impact of employee engagement, affective and normative commitment, and knowledge sharing on ASN performance. However, the negative effect of tenure exceeding five years and continuance commitment on ASN performance is negative. These findings illustrate that while employees are generally expected to have high organizational commitment, continuous commitment to material benefits may be detrimental. The results serve as a basis for discussion among researchers to conduct further longitudinal studies for more accurate conclusions.
Investor's Decisions on Financial Reporting: Merger, Aquisition and Consolidation Marota, Rochman
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.v7i2.1022

Abstract

This study examines the critical role of financial reporting quality in influencing investor decision-making during mergers, acquisitions, and consolidations (M&A). The primary goal is to explore how financial reporting's transparency, accuracy, and relevance affect investor confidence and strategic decision-making in complex corporate transitions. The study aims to provide comprehensive insights into the interplay between financial reporting practices and investor behavior by integrating technical and behavioral perspectives. The study adopts a qualitative systematic literature review approach, drawing on secondary data from peer-reviewed journal articles and books. It evaluates key factors such as transparency, financial literacy, and innovations in reporting practices, including integrated reporting and externality accounting, to understand their impact on investor decision-making. The findings highlight that high-quality financial reporting reduces uncertainty and fosters investor trust. Transparent reporting assists investors in identifying risks and opportunities and bridges the gap between corporate disclosures and investor expectations. Discussions reveal investors' behavioral dynamics, differences between institutional and individual decision-making, and the importance of innovative reporting practices in promoting sustainability and accountability. The study has significant practical implications for companies, regulators, and investors. Companies can adopt innovative reporting strategies to attract and retain investors, while policymakers are encouraged to harmonize global reporting standards to enhance reliability and comparability. For investors, the findings underscore the critical role of financial literacy in interpreting complex financial reports. Future research should explore empirical evidence and investigate the long-term impacts of innovative reporting practices across industries and regions.
The Role of Training and Continuous Development in Improving Employee Productivity and its Impact on Company Financial Performance Yertas, Maria
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.v7i2.1047

Abstract

This study investigates the role of training and continuous development in enhancing employee productivity and its impact on organizational financial performance. It aims to explore how tailored training initiatives, underpinned by the Resource-Based View (RBV) and employee motivation theories, can align employee competencies with strategic business objectives. This study synthesizes findings from recent research across multiple industries using a qualitative systematic literature review. The framework integrates insights from RBV and motivational theories, focusing on the interplay between training, employee development, and organizational outcomes. Data were critically analyzed to identify patterns and gaps, emphasizing the influence of digital transformation and organizational culture on training effectiveness. The study reveals that training improves technical and soft skills, fostering employee adaptability and productivity. Digital transformation tools, such as e-learning and virtual simulations, enhance the scalability and relevance of training programs. Additionally, a supportive organizational culture amplifies the impact of training, while leadership engagement ensures alignment with strategic goals. Findings also underscore the direct correlation between productivity improvements and financial outcomes, including cost efficiency, revenue growth, and operational resilience. This research emphasizes the strategic importance of training as an investment in achieving long-term sustainability and competitiveness. Practical implications highlight the need for personalized training, technology adoption, and cultural support for continuous learning. Managers are encouraged to integrate training into broader business strategies, ensuring that development initiatives align with employee needs and organizational objectives.
Determinants Of Regional Financial Management Performance And The Moderation Effect Of Malaqbiq Culture In West Sulawesi Province Yani, Muh; Mattalata, Mattalata; Ansar, Ansar; Farida, Umi; Sandra, Kurniawaty
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

Abstract

This study aims to analyze the determinants of village financial management performance and the moderating effect of malaqbi culture in Mamuju Regency, West Sulawesi Province. The main focus of this study is to examine the relationship between leadership, commitment, and competence of village financial managers with financial management performance, and how malaqbi culture can moderate the relationship. Malaqbi, which is a local culture that emphasizes the values ​​of honesty, responsibility, and integrity, is believed to play an important role in increasing transparency and accountability in village financial management.Specifically, this study identifies the main problems in village financial management in Mamuju Regency, which include violations, abuse of authority, and corruption that still occur. The existence of these problems indicates deficiencies in financial management caused by institutional factors, such as lack of effective leadership, low commitment, and limited competence of village financial managers. This study proposes that the application of malaqbi culture based on local moral and ethical values ​​can function as a moderation that can increase the influence of leadership, commitment, and competence on village financial management performance.Using a quantitative approach, this study will examine the direct influence of these variables and how malaqbi can strengthen or weaken these relationships. It is hoped that the findings of this study can contribute to a deeper understanding of the importance of local culture in improving the performance of village financial management, as well as offering solutions to overcome various village financial problems that still occur, including violations and corruption.
The Role of Human Resources in Improving the Company's Financial Performance Syukri, Andi Muhammad; Malik, Tajuddin; Sandra, Kurniawati; Mattalatta, Mattalatta; Ansar, Ansar; Farida, Umi
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.v7i2.1079

Abstract

This study examines the relationship between strategic human resource (HR) practices and financial performance, focusing on optimizing HR investments for sustainable economic success. The research addresses HR practices such as training, competency development, and reward systems in enhancing organizational outcomes. A systematic literature review (SLR) methodology synthesized findings from recent industry studies. This approach allowed for an integrative analysis of theoretical frameworks, including the Resource-Based View (RBV) and Agency Theory, to contextualize the impact of strategic HR practices on financial performance. The study highlights the significant influence of HR practices on organizational productivity, operational efficiency, and cost reduction. Practices like Green Human Resource Management (GHRM) enhance sustainability and improve reputation and financial outcomes. Integrating technology, such as data analytics and performance tracking systems, was identified as a crucial enabler for decision-making and resource optimization. The findings also emphasize aligning HR planning with organizational strategies to ensure coherent and effective workforce management. This research contributes to academic literature and practical applications by offering actionable strategies for optimizing HR investments. It provides a roadmap for managers to implement innovative HR practices that align with business objectives, foster sustainability, and enhance competitiveness. This study's limitations, including its reliance on secondary data, suggest avenues for future empirical research to validate and expand on these findings.
The Role of Training Effectiveness and Human Resource Quality in Enhancing Employee Creativity in the Digitalization Era Hasmin, Hasmin; Nurung, Jumiaty
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.v7i2.1080

Abstract

Proper training is one of the most critical measures businesses can implement to equip their employees with the necessary skills to confront the obstacles of globalization and digitalization. This investigation investigates the efficacy of training in fostering employee creativity by employing human resource quality as a proxy. An online survey was administered to 121 Kenshusei alums from Indonesia to collect quantitative data. Structural Equation Modeling (SEM) was implemented to ascertain the relationships between variables and the underlying causes. The findings suggest practical training improves human resources quality, fostering employee creativity. It was clear that the quality of human resources fully mediates this relationship, but training had no significant direct effect on creativity. This study uses Resource-Based Theory (RBT) and Goal-Setting Theory (GST) to argue that good training can help people become more creative and adaptable to technological changes and new needs worldwide.
Pharmaceutical Industry Influencers and Stock Price Analysis on the Indonesia Stock Exchange Syaiful, Syaiful; Hidayat, Rahmat; Yolanda, Yolanda; Savira, Erika Putri
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.v7i2.1093

Abstract

This study explains the effect of financial ratios on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange. This study used panel regression analysis, where time series (2016-2022) and cross-section (8 Pharmaceutical companies). Data analysis techniques using Ordinary Least Squares regression (OLS) and selection of the best model through the Chow test and Hausman test with fixed effect model as the best model. Based on the results of the calcic assumption test, the selected model is appropriate and valid for analysis. The results of the analysis show that Return On Assets, Return On Equity, Net Profit Margin, and Debt to Equity Ratio to Stock Price have a positive and significant effect both simultaneously and partially. The variation in the ability of the independent variable in this study affects the stock price variable by 88.15% and the effect is strong. Recommend to the Board of Directors of Pharmaceutical Companies listed on the Indonesia Stock Exchange to introduce policies that will have a positive impact on return on equity, earnings per asset, and debt to equity that can significantly affect the stock price.
The influence of Risk Profile, Good Coorporate Government, Profitability, and Capital on Company Value in The Banking Sector on The Indonesian Stock Exchange Andi Runis Makkulau; Muh. Nur; Wahyuni Rahmah; Astriwati
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.v7i2.1108

Abstract

This study aims to determine and analyze: (1) The effect of risk profile on banking sector firm value; (2) The effect of good corporate governance on the banking sector's corporate value; (3) The effect of profitability on banking sector corporate value; (4) The effect of capital on the value of banking sector companies. The companies studied in this research were from the banking sector and belonged to the BOOK (Business Category Commercial Bank) 4 group, which included seven banks: Bank Central Asia (BBCA), Bank Mandiri (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), Bank Pan Indonesia (PNBN), Bank CIMB Niaga (BNGA), and Bank Danamon (BDMN). Secondary data from 2011 to 2020, sourced from The Indonesia Capital Market Institute (TICMI) and the official websites of the banks, was utilized for analysis in this study. The data underwent processing and analysis using the SMART PLS application. The study's findings indicate that (1) the presence of Non-Performing Loans (NPL) and a high Loan to Deposit Ratio (LDR) has a significant and negative impact on firm value. (2) While Good Corporate Governance (GCG) has a positive effect on firm value, it is not statistically significant. (3) Profitability has a significant and positive influence on firm value. (4) Conversely, capital exhibits a significant and negative impact on firm value. This research is new research in the literature that uses quantitative models, analyzes empirical data, and provides insights that are useful in the process of making investment decisions in banking sector companies on the Indonesian Stock Exchange.
Corporate Social Responsibility Disclosure and Financial Performance of Banks in Indonesia Nurdin, Maryam
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.v7i2.1113

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on financial performance and stock returns in banking companies listed on the Indonesia Stock Exchange for 2020-2022. This research uses a quantitative approach with secondary data as the primary source. The research sample was selected using the purposive sampling method, resulting in 47 issuers as research objects. The data analysis technique used Statistical Product and Service Solution (SPSS) software, which allows in-depth analysis of the relationship between CSR variables and financial performance and stock returns. The results showed that CSR disclosure positively and significantly influences financial performance, as measured by Return on Equity (ROE). In addition, CSR also indicates a positive and significant influence on stock returns. These findings suggest that CSR disclosure is a corporate social responsibility and an effective business strategy to create added value. With higher CSR disclosure, companies can increase investor confidence, attract market interest, and strengthen their reputation, ultimately impacting growing profits and stock market stability. This study implies that companies, particularly in the banking sector, must strengthen CSR disclosure as part of their business strategy. Transparent CSR disclosure not only improves the competitiveness of companies in the capital market but also supports long-term sustainability. The findings are also relevant for regulators to design policies encouraging accountability and transparency in CSR reports, creating a more stable and sustainable investment environment.

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