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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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Moderation of Firm Size: Financial Performance on Disclosure of Corporate Social Responsibility Sylvia Sylvia; Rustan DM; Muhammad Idris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.618

Abstract

This study aims to determine and analyze the impact of financial performance on corporate social responsibility disclosure, with company size serving as a moderator. The population of this survey consisted of all 25 retail trade subsector companies listed on the Indonesia Stock Exchange between 2014 and 2016. The total number of entities included in this study was 43. As research samples, 32 quarterly financial reports from two corporations constituted the complete data processed. The secondary data used in the study were the company's financial statements obtained through documentation techniques. Several phases of testing will be performed on the data in this study, including descriptive statistical tests, selecting the best model (chow test, Hausman test, and lm test), and testing all hypotheses via partial tests (t-tests), moderation tests, and coefficient of determination tests. This study's findings indicate that financial performance as measured by ROA has a positive and statistically significant effect on CSR disclosure of retail trade on the Indonesia Stock Exchange. While company size can moderate the impact of financial performance proxy ROA on CSR disclosure of retail business on the Indonesia Stock Exchange, ROA has a positive and significant effect.
The Impact of Total Quality Management and Reward System on Managerial Performance Lilis Sulastri; Willya Achmad
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.v5i2.619

Abstract

This study aimed to determine how the overall quality management and reward system of PT INTI (Persero) Bandung affects the productivity of its managers. Quantitative research methods were used. The sample for this study consisted of 43 managers from PT INTI (Persero) Bandung, including 20 division heads and 23 members of the company's expert group. The sample included all the population as this method is based on census. This data analysis method includes normality, heteroscedasticity, multicollinearity, and hypothesis testing through multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination. The research findings show that partial implementation of quality management overall increases managerial efficiency. These results indicate the successful implementation of integrated quality management at PT INTI (Persero) Bandung. Meanwhile, managers' performance is significantly influenced by the reward system. This finding indicates that the company's incentive program is well received by employees, which bodes well for the effectiveness of top-level management.
Tax Planning for Article 21 Income Tutty Nuryati; David Pangaribuan; Defiani Nindasari
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.v5i2.622

Abstract

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees
Unveiling the Nexus between Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure for Profitability Maximization Eka Sudarmaji; Iriana Medita Putri; Ismiriati nasip; Muslim Muslim; Amelia Oktrivina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.624

Abstract

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's profitability. The research showed that investors and companies still had low perceptions of environmental performance and CSR disclosures and did not affect the company's financial performance. It was expected to increase the company's motivation to care more about its environment. In addition, investors were also expected to become more aware of the importance of environmental issues to increase the company's awareness to carry out CSR activities to maximize the positive impact and minimize the negative impact of such activities.
Covid-19 Pandemic: Impact on Economic Stability In 8-Em Muslim Countries Lia Nazliana Nasution; Suhendi Suhendi; Rusiadi Rusiadi; Dewi Mahrani Rangkuty; Abdiyanto Abdiyanto
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.626

Abstract

The impact of the COVID-19 epidemic on economic stability in 8-EM muslim countries is enormous. The analysis forecasts how big of an impact it will have on the extent of the economic recession in the eight EM Muslim countries. The ARDL Panel is utilized in the data analysis model and the independent sample t-test model. As a result, the money supply flowing from all eight EM Muslim nations has a greater impact on economic stability and recession in Indonesia than it does in Saudi Arabia or Pakistan. Muslim emerging market countries that are very capable of controlling macroeconomic stability during the Covid-19 pandemic are Bangladesh, Indonesia with variable government expenditures, taxes, interest rates, money supply then Malaysia through tax policies and government expenditures, investment and money supply, UAE and Saudi Arabia policies stabilize the economy on tax variables, investments, money supply, Egypt and Turkey through money supply. Indonesia has the ability to control the economy through exchange rates. Bangladesh and Malaysia through the money supply. These results suggest that economic stability must be controlled hammering control over the money supply and exchange rate.
The Effect of Fiscal Policy on Economic Inequality and Sustainable Development in ASEAN Anwar, Syaiful
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.v6i1.628

Abstract

This study analyzes the influence of fiscal policy on economic inequality and sustainable development in ASEAN (Association of Southeast Asian Nations). Through data and narrative analysis, we see that fiscal policy plays an important role in shaping economic conditions in ASEAN countries. Prudent and effective fiscal policies can reduce economic inequality, promote inclusive growth, and achieve sustainable development. However, ASEAN countries are faced with challenges in managing fiscal policy, such as institutional capacity that needs to be improved and complex regional policy harmonization. In the face of these challenges, there are important opportunities through regional cooperation, exchange of experiences, and capacity building. To achieve inclusive and sustainable growth, it is important for ASEAN countries to strengthen their institutional capabilities, enhance regional coordination, and capitalize on collaboration opportunities.
Budget Participation, Leadership Style and Organizational Culture on Management Performance M. Yusuf Alfian Rendra Anggoro KR; Yulianah Yulianah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.630

Abstract

The purpose of this study is to examine the relationship between budget participation, leadership style, organizational culture, and management performance. This study's population consisted of 98 institutional-level structural administrators at Muhammadiyah University in South Sulawesi. Using a straightforward random sampling technique, 30 respondents were sampled. Primary data obtained by disseminating questionnaires to all respondents is used as the data source. Techniques for data analysis using multiple regression and the SPSS program In addition, descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), and testing all hypotheses via partial test, simultaneous test, and determination coefficient test This study demonstrates that leadership style and organizational culture have a considerable impact on the management performance variables of all institutional-level structural officials at Muhammadiyah University in South Sulawesi. According to the findings of the analysis, leadership style is the most influential variable in efforts to enhance management performance as compared to organizational culture. This indicates that the company places a high priority on discipline so that all business operations can operate smoothly and efficiently. While the budget participation variable does not have a significant impact on the management performance variable of all institutional-level structural officials at Muhammadiyah University in South Sulawesi, it does have an impact on the variable of management performance.
Islamic Financial Literacy to Support Islamic Banking Human Resources Suwandaru, Rachman; Adnan, Asri; Marsuki, Marsuki; Negara Salam, Karta; Nurdin, Maryam
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.v6i1.645

Abstract

This study aims to determine and analyze the knowledge, beliefs, and skills of Islamic banking human resources in Makassar city at the Well Literate, Sufficient Literate, Less Literate, and Not Literate levels. The research approach uses quantitative research with the data source used is primary data. The research population was Islamic bank employees in Makassar city with a sample of 71 employees. The method used is the structural equation method and measurement model. The analysis methods used are validity and reliability tests, data analysis, descriptive analysis with knowledge (X1), beliefs (X2), and skills (X3) variables. The analytical tool used in this research is Confirmatory Factor Analysis (CFA) used in analyzing indicators that have been grouped based on their latent variables (constructs) with the variables of knowledge (X1), beliefs (X2), and skills (X3) the data is processed using the Amos 20 program. The conclusion that the level of Islamic financial literacy of Islamic bank HR in Makassar city is obtained on the knowledge variable with an average value of 75% at a moderate level or at the Sufficient Literate level. The belief variable from the analysis results shows that the average value of 82% indicates that Islamic banking human resources have a high level of Islamic financial literacy or at the Well Literate level. The skill variable from the analysis results shows that the average value is 80%, this variable also shows a high level of Islamic financial literacy or at the Well Literate level.
The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance : (Survey at the Central Sulawesi Provincial Financial and Development Supervisory Agency) Natsir, Muhammad
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.v6i1.646

Abstract

The research objective was to examine and analyze the effect of professional ethics, independence, and audit expertise on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing (Examination). A set of Auditor professional ethics is a professional job in running it governed by the rules that have been set and each member (auditor) obeys it. The level of auditor independence is the responsibility of the public accountant profession which is expected to indirectly reflect independence and in carrying out its work it is obscured to be impartial in preparing reports on the results of audits that will be accepted by Government Agencies, the business world, and investors. In addition, auditors are required to have audit expertise in their duties which include audit expertise which includes planning audit work programs, compiling working papers and reports on audit results. To achieve specific research objectives, researchers will conduct research at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP). The data used are primary data by giving a questionnaire to each auditor at the Financial and Development Supervisory Agency of Central Sulawesi Province, and to deepen the data the researchers will conduct interviews with BPKP leaders of Central Sulawesi Province, the data are analyzed and evaluated by multiple linear regression analysis through the Normality Test, Multicollinearity. and heteroscedasticity. The results of research can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through variables of professional ethics, independence, and audit expertise. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.
Understanding Public Policy in Regional Financial Management: A Narrative Approach to Analyzing Policy Implementation and Its Impact on Local Development Farida, Umi; Kholidinna Qasabandiyah, Muhammad; Ansar, Ansar
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.v6i1.647

Abstract

The discussion examined the relationship between local financial management, public policy, policy implementation, and their impact on local development. The focus of this discussion is on four main themes, namely financial inclusion, monetary policy, local financial strategies, and the role of the Small and Medium Enterprise (SME) sector. Through policy implementation analysis and a narrative approach, managerial and theoretical implications of each theme have been identified. The managerial implications highlight the importance of integrating public policies, considering monetary policy, developing human resources and infrastructure, adopting national industrial policies, and supporting the development of the SME sector in regional financial management strategies. Meanwhile, the theoretical implications emphasize the importance of understanding public policy, policy implementation, the role of the SME sector, and external factors in achieving the objectives of regional financial management and local development. This discussion provides important insights for practitioners and researchers in designing better public policies and optimizing regional financial management.

Page 13 of 37 | Total Record : 363

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