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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 363 Documents
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Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
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.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange Sapiri, Muhtar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.598

Abstract

This study aims to investigate the impact of operating leverage and financial leverage on earning per share (EPS) in the property and real estate sector of companies listed on the Indonesian Stock Exchange from 2017 to 2019. The results show that operating leverage has a positive and significant effect on EPS, while financial leverage has no significant effect on EPS. Simultaneously, both operating leverage and financial leverage have a positive and significant impact on EPS. The study suggests that investors should pay attention to the EPS of a company before making any investment decisions, as well as consider the use of debt on EPS to avoid potential losses. Additionally, the findings can assist companies in planning their operational funding through operating and financial leverage, and EPS can help maintain shareholders' trust and ensure their continued investment in the company. Thus, companies are advised to use debt wisely and consider EPS as a reference for investors when selecting company stocks.
Shifting From SWOT to SWOC: A Combination of Strategic Planning Theory and Financial Strategy Approaches for Organizational Sustainability Performance Indrasari, Meithiana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.599

Abstract

Plan strategies to manage the organization, ideally using strategic steps in an integrative and holistic approach. Conditions that force the entire organization/company to be able to adapt to influences both from within and from outside, create their patterns in planning strategies to ensure the sustainability of the business process of the organization/company. In this discussion provides an integrated form of strategic planning using the approach of issue management, strategy management and talent management. The issue as an initial trigger for the upheaval is the basis of how the strategy steps are determined. Furthermore, the strategic management approach by changing the old paradigm of threats into challenges (shiftng from SWOT to SWOC) is the first step towards sustainability for the organization/company. In the last part, using the talent management approach to bring new talents to face the new normal era.
Analysis of Articulation of Local Government Financial Statements Muliyadi Hamid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): 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.v5i2.604

Abstract

The Financial and Development Supervisory Agency (BPKP) stated that the non-obtainment of WTP's opinion was due to several factors. The factor is the presentation of financial statements that do not follow government accounting standards (SAP). The study aims to see the suitability of the Palopo City LKPD, which has the opinion of WTP (2021-2020) with government regulation number 71 of 2010 concerning government accounting standards (SAP). To answer these problems, researchers use descriptive qualitative research methods using documentation techniques to collect data. In this study, there were 27 OPDs and one LKPD, which were the object of analysis with accrual-based articulation analysis. The analysis was conducted by comparing the facts in the front sheet of OPD and LKPD financial statements with criteria based on accounting equations and government accounting standards (SAP). The results of this study showed that for the financial statements of 27 OPDs, 4 OPDs achieved 100% articulation, and 23 OPDs achieved 96.67% articulation, with an average cumulative articulation value of all OPDs of 97.16%. In contrast, for the analysis of LKPD articulation, the results of 100% articulation achievements were found to be two types of articulation with 23 events in the OPD financial statements.
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Akal, Andi Tenri Uleng; Gaffar, Samsu; R, Masmarulan; Basir, Muhammad; Mashuddin, Nurwahidah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
Praktek Akuntansi Dalam Bingkai Etika Siri’na Pacce : Persepsi Mahasiswa Akuntansi Asbi Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatar belakangi oleh fenomena kasus-kasus kecurangan dalam praktek akuntansi dan penyalahgunaan laporan keuangan yang menunjukkan lunturnya nilai-nilai budaya timur. Dengan menerapkan prinsip hidup siri’na pacce diharapkan akan mencerminkan praktek etika dalam akuntansi yang mengedepankan prinsip-prinsip kebenaran, kejujuran, dan pertanggungjawaban dalam sebuah entitas. Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman mahasiswa akuntansi atas etika siri’na pacce dalam praktek akuntansi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian fenomenologi. Pengumpulan data dilakukan melalui observasi, wawancara dan analisis dokumen. Hasil penelitian menunjukkan beberapa pemahaman mahasiswa akuntansi tentang makna yang terkait dengan etika siri’na pacce dalam praktek akuntansi yaitu rasa malu, harga diri, kejujuran dalam bertingkah laku dan norma yang berlaku. Jika seorang akuntan menerapkan etika siri’na pacce dalam menyelesaikan pekerjaanya maka praktek-praktek kecurangan dalam akuntansi dan penyimpangan dalam penyusunan laporan keuangan diharapkan tidak akan terjadi lagi.
Qualitative Study on the Effect of External Factors on Financial Literacy and Business Orientation Strategy Capability of SME Entrepreneurs in Indonesia Cholid Mawardi, Moh.; Kodir Djaelani, Abd.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.607

Abstract

First, this study focuses on SME entrepreneurs in Indonesia: This study will focus more on SME entrepreneurs in Indonesia, which is a group of entrepreneurs who have different challenges and needs from large-scale entrepreneurs. This allows the research to go deeper in analyzing the problems faced by SME entrepreneurs and provide more specific solutions. Second, the Combination of Financial Literacy and Business Orientation Strategy Ability: This study combines two variables, namely Financial Literacy and Business Orientation Strategy Ability, where the two variables are interrelated and affect business performance. In previous research, these variables were often studied separately. Third, focus on external factors: In addition to paying attention to internal factors such as management and leadership skills, this study also pays attention to external factors such as the role of the government and the support of SME entrepreneur associations in improving the Financial Literacy and Business Orientation Strategy Capability of SME entrepreneurs in Indonesia. Fourth, Qualitative approach: This study uses a qualitative approach that allows researchers to more deeply understand the experiences and perceptions of SME entrepreneurs related to Financial Literacy and Business Orientation Strategy Capability. In addition, by using a qualitative approach, researchers can explore various aspects that have not been revealed in previous studies. By focusing on SME entrepreneurs in Indonesia and combining Financial Literacy and Business Orientation Strategy Capability, as well as considering external factors and using a qualitative approach, this research can make a significant contribution in improving understanding and effective solutions to the problems faced by SME entrepreneurs in Indonesia.
Application of Tax Accounting: The role of Earnings Quality moderates Firm Value which is affected by Tax Avoidance, Financial Leverage and Executive Bonus Bandiyono, Agus; Nurseto, Ian
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.612

Abstract

The purpose of this study is to analyze tax avoidance, financial leverage, and executive bonus to firm value with earnings quality as a moderating variable. This study uses panel data (pooled data) with the population used including all companies listed on the Indonesia Stock Exchange in the period 2014 to 2017 selected by purposive sampling which is part of the non-probability sampling method. The selected criteria include companies conducting initial public offerings (IPOs) after January 1, 2010, by eliminating the population of companies which are the financial, banking and property sectors, real estate, building construction, aviation, shipping, oil and gas, and mining, companies that have profit before tax (pre-tax income) is negative, and companies that do not have complete data, namely financial statement data and annual reports for the 2014–2017 period. From the results of this study, it was found that Tax avoidance harms firm value, Financial leverage has a positive effect on firm value, Executive bonus has a positive effect on firm value, Earnings quality does not affect firm value, and Earnings quality strengthens the negative effect of tax avoidance on firm value, Earnings quality does not moderate the effect of financial leverage on firm value, earnings quality does not moderate the effect of executive bonus on firm value.
Intellectual Capital On Firm Value Through Financial Performance A. Ratna Sari Dewi; Gunawan Gunawan; Ahmad Firman; Ridwan Ridwan; Daniel Nemba Dambe
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): 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.v5i2.613

Abstract

This study aims to analyze the effect of intellectual capital on firm value through financial performance. This research was conducted at National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange during the observation period from 2019 to 2021 and involved ten banks using a purposive sampling method. Data were analyzed using panel data regression and path analysis. The results show that human capital efficiency has a significant negative effect on financial performance; structural capital efficiency capital and employed efficiency have a significant positive effect on financial performance; human capital efficiency, capital employed efficiency, and financial performance have a significant positive effect on firm value; structural capital efficiency has a significant negative effect on firm value; human capital efficiency and capital employed efficiency have a significant negative effect on firm value through financial performance; structural capital efficiency has a significant positive effect on firm value through financial performance.
Fair Value Analysis of Shares amidst Fintech Competition Pressure: A Case Study at PT Bank BNI Muhammad Faisal AR Pelu; Syamsuri Rahim; Mildazani Mildazani; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to determine the fair value of PT. Bank Negara Indonesia Tbk amid pressure from fintech competition. This research uses secondary data. Secondary data needed in this study are financial statements and stock price data of PT. Bank Negara Indonesia (BNI) Tbk, which was listed on the Indonesia Stock Exchange from 2014-2018. The data collection method used in this study is the documentation method. The data analysis method used in this research is quantitative descriptive. This study uses a Discount Cash Flow approach to calculate and determine the fair value of company shares. The results showed that: the cost of equity produces the desired rate of return of investors. Growth obtains a number that will be used to determine the FCFE projection. FCFE shows how efficient a company is in using cash. Terminal Value obtains the value used as the basis for calculating the current value. Discount factor decreases in value every year. Discounted FCFE generates an assumption of value growth every year. Price Value illustrates the assumption that the value obtained in the future is below the value spent. Equity value offers indicative value in terms of potential. Fair value produces value below market value. Bank BNI shares, in the overvalent category. Fintech, with its various innovations and sophistication, has made the role of banks slowly taken over.

Page 12 of 37 | Total Record : 363

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