cover
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
ISSN : 26211963     EISSN : 26211505     DOI : https://doi.org/10.57178/atestasi
Core Subject : Economy, Social,
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.
Articles 51 Documents
Search results for , issue "Vol. 7 No. 2 (2024): September" : 51 Documents clear
Comparative Evaluation of Public and Private Financing in Determining the Company's Growth Strategy Sonjaya, Yaya
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.v7i2.1261

Abstract

This study explores the comparative impact of public and private financing on corporate growth strategies, focusing on their respective advantages, limitations, and the contextual factors influencing their effectiveness. It further examines mixed financing strategies as a balanced approach to optimizing financial resources and operational flexibility in various industries. The research adopts a qualitative systematic literature review approach, synthesizing insights from recent studies across diverse theoretical and practical domains. It evaluates the interplay between public and private financing mechanisms, contextual influences such as macroeconomic conditions and industry dynamics, and the implications of mixed financing strategies. The study identifies that public financing provides substantial capital and market visibility, supporting large-scale expansion and diversification. However, it also imposes regulatory pressures and shareholder expectations. Private financing offers flexibility, strategic support, and greater managerial control, making it suitable for high-risk and innovative sectors, though it is limited by funding capacity and investor dependency. Mixed financing strategies are highlighted as a pragmatic solution, leveraging the strengths of both mechanisms to balance risk, cost, and flexibility. The study also emphasizes the critical role of external factors, such as economic stability, regulatory policies, and sector-specific needs, in shaping financing decisions. The findings offer practical recommendations for corporate leaders to align financing decisions with strategic objectives and for policymakers to create supportive regulatory frameworks and incentives. This dual approach fosters sustainable growth, innovation, and competitiveness across industries.