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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 5 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2025): March" : 5 Documents clear
Sustainable Entrepreneurship: A Family Self-Employment Economic Development Model Fauziah, Dien Ajeng; Khoir, Fatihul; Sa'adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1035

Abstract

Purpose: This study aims to explore sustainable entrepreneurship as a transformative paradigm that integrates economic growth with environmental and social responsibility. Specifically, it investigates the role of family self-employment in promoting sustainable economic development at the community level. Research Design and Methodology: This study employed a qualitative case study approach, collecting data through semi-structured interviews and focus group discussions with family business owners in Geluran Village, Sidoarjo Regency, Indonesia. The Resource-Based View (RBV) theory guided the study in analyzing how internal family resources support sustainability. Findings and Discussion: The findings reveal that family self-employment strategically drives sustainable entrepreneurship by fostering resilience, long-term orientation, and ethical business practices. Family businesses are shown to implement sustainability models such as the Triple Bottom Line, circular economy principles, and collaborative networks. Despite their strengths, the heterogeneity of family businesses poses challenges for generalization, indicating the need for more context-specific studies. Implications: This research provides practical and policy-level implications by highlighting the potential of family-run enterprises to achieve inclusive and sustainable development. It suggests that targeted support through financial access, capacity-building, and sustainability programs is essential to enhance the contribution of family businesses to long-term economic and social well-being.
Leveraging Digital Audits and Collaborative Team Support to Optimize Auditor Performance Muhaimin, Muhaimin; Fanani, Zainal; Tjaraka, Heru
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1045

Abstract

Purpose: This study examines the relationship between team support, management support, and digital audit on auditor performance. It also investigates the role of management support in strengthening the effect of team support on auditor performance within digital audit environments. Research Design and Methodology: The study employs a quantitative approach with primary data collected through questionnaires distributed to auditors. Using a correlational and cross-sectional design, data were analyzed with Structural Equation Modeling (SEM) using PLS 4.0 to assess the relationships among variables. Findings and Discussion: The results show that digital audits significantly improve auditor performance, highlighting that digital technology enhances audit accuracy and efficiency. Team support positively affects both management support and auditor performance, as collaboration encourages management to provide necessary resources and training. Additionally, management support directly improves auditor performance and mediates the relationship between team support and auditor performance, indicating that team effectiveness increases when supported by management. Implications: This study contributes to understanding auditor performance in digital audits and emphasizes the importance of team and management collaboration. The findings suggest that organizations should enhance team cohesion and management support to optimize auditor performance, and further research on digital audit implementation should be recommended.
Corporate Social Responsibility as a Moderator of Good Corporate Governance with Company Performance Difinubun, Yusron; Sismar, Andi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1219

Abstract

Purpose: This study examines the influence of Corporate Social Responsibility (CSR) as a moderating variable in the relationship between Good Corporate Governance (GCG) and corporate financial performance in manufacturing companies listed on the Indonesia Stock Exchange. Research Design and Methodology: This quantitative study uses CSR, GCG, and Financial Performance (proxied by Financial Discretionary) as research variables. The sample comprises 23 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. Data were analyzed using descriptive statistics and moderated regression analysis with the assistance of SPSS 25.0. Classical assumption tests were conducted before hypothesis testing to validate the data. Findings and Discussion: The findings indicate that corporate social responsibility has a substantial impact on corporate financial performance. Moreover, CSR significantly moderates the relationship between Good Corporate Governance and economic performance. The results suggest that the presence or absence of CSR practices affects how GCG impacts a company's financial outcomes, indicating that CSR plays a critical role in strengthening or weakening governance structures. Implications: The study contributes to the theoretical understanding of CSR's strategic role and provides practical insights for corporate managers and regulators. Enhanced CSR practices foster stakeholder trust and enhance governance effectiveness, leading to improved financial results.
The Influence of Financial Planning on Investment Decision Making: Qualitative Analysis Dasinapa, Margaretha Beatrik
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1256

Abstract

Purpose: This study aims to analyze the effect of financial planning on investment decision-making, focusing on how good planning can help investors make more rational decisions about dealing with market fluctuations and reduce the influence of psychological bias. Research Design and Methodology: This study uses a qualitative approach with in-depth analysis through structured interviews. The collected data is analyzed to identify how investors formulate their financial plans and how psychological factors influence investment decisions. Findings and Discussion: The results show that sound financial planning helps investors manage risk and stay focused on long-term goals despite market volatility. The study also found that investors with structured financial plans are better able to avoid impulsive decisions and reduce the influence of psychological biases such as anchoring bias and confirmation bias. In addition, portfolio diversification has proven to be an effective strategy in maintaining portfolio stability. Implications: This research provides a practical contribution for financial managers and investors by emphasizing the importance of comprehensive financial planning and diversification strategies in maintaining long-term financial stability. These findings can be a reference for developing more effective investment policies and supporting better financial literacy among investors.
The Role of Auditor Reputation as a Moderator of the Effect of Tax Aggressiveness and Public Ownership on Auditor switching Decisions Fitria, Salsabiela Nur; Ida Nur Aeni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1304

Abstract

Purpose: This study aims to examine tax aggressiveness and public ownership on auditor switching with auditor reputation as a moderating variable. Research Design and Methodology: The sampling technique used was purposive sampling and obtained 41 companies with a research period of 4 years so that the final amount obtained was 101 sample data. The analysis method uses logistic regression with the help of SPSS software. Findings and Discussion: The results showed that tax aggressiveness has a significant effect on auditor switching while public ownership has no significant effect on auditor switching. Auditor reputation strengthens the influence of tax aggressiveness and public ownership on auditor switching. Implications: This study contributes to the literature on auditor switching and provides practical implications for management, investors, and regulators in understanding the dynamics of auditor switching.

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