cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 12   13   14   15   16 
The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management Pattawe, Abdul
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.v6i1.652

Abstract

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.
Local Government Financial Performance with a Value For Money Approach: Evidence from Jayapura Indonesia Rasyid, Abdul
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.v6i1.656

Abstract

The objective of this study is to evaluate the financial performance of the Jayapura City Education and Culture Office through the utilization of the Value for Money approach, which has three primary components: economy, efficiency, and effectiveness. This study is a descriptive research conducted to examine the financial performance of programs and activities within the Jayapura City Education and Culture Office. The study specifically focuses on analyzing the budget targets and actual outcomes as reported in the Jayapura City Education and Culture Office's Government Agency Performance Accountability Report (LAKIP) for the periods of 2019 and 2020. The employed methodology for data analysis is quantitative descriptive analysis, which aims to assess several dimensions of economy, efficiency, and effectiveness. The present analysis is based on research findings about the performance of the Jayapura City Education and Culture Office in three specific programs. These programs include the Nine-Year Compulsory Education Program, the Improvement Program for the Development of Performance and Financial Reporting Systems, and the Procurement, Improvement, and Repair of Educational Facilities and Infrastructure Program. The findings of this study offer a comprehensive analysis of the financial performance of the Jayapura City Education and Culture Office, thereby serving as a valuable point of reference for enhancing and advancing future projects.
Impact of Growth Plans and Quality Costs on Performance Companies Hadita Hadita
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.v5i1.658

Abstract

The objective of this study is to examine the impact of growth plans and quality costs on the performance of companies. The study sample consisted of 30 individuals, specifically managing authorities and ship construction professionals, who were affiliated with several shipyard enterprises in Jakarta. The sampling methodology employed is the census sampling method, which involves the utilization of all members of the population as samples. The major data utilized in this study was collected through the distribution of questionnaires to all participants. The employed methodology for data analysis encompasses descriptive statistical analysis, validity testing, reliability testing, and classical assumption testing. The latter includes normality testing, heteroscedasticity testing, multicollinearity testing, and autocorrelation testing. Additionally, all hypotheses are examined through partial testing, simultaneous testing, and coefficient of determination testing. The findings of this study suggest that the implementation of a growth plan has a statistically significant and favorable impact on enhancing the performance of PT Indonesian Ship Industry (Persero) in Jakarta. Similarly, there exists a positive and statistically significant correlation between the variable of quality cost and the performance of PT. Indonesian Ship Industry (Persero) in Jakarta. This implies that by investing in quality, there is a potential for significant enhancement in firm performance.
Budget Participation and Organizational Commitment on Managerial Performance: The Moderating Role of Locus of Control Nita Kanya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): 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.v4i2.659

Abstract

This study analyzes the effect of budget participation and organizational commitment on managerial performance moderated by Locus of control. The population in this study were Regional Apparatus Organisations in West Java Province, totaling 46 OPDs. At the same time, the total sample taken was 92 people responsible for budget preparation and were also involved in budget preparation. The primary data source was obtained by distributing questionnaires to all respondents. The data analysis technique uses multiple regression with the help of the SPSS version 23.00 program. In addition, data quality tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that Budget Participation and organizational commitment have a positive and significant effect on the West Java Provincial Government. Locus of control does not moderate the impact of Budget participation on the performance of the West Java Provincial Government, and LocusLocus of power can negotiate the effect of organizational commitment on the performance of the West Java Provincial Government
Digital Transformation of Accounting in the Industrial Revolution Era 4.0 Rochman Marota
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): 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.v4i2.660

Abstract

The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and other technologies, has significantly impacted various business sectors. One sector that has been fundamentally affected is accounting, which has had to adapt to these changes to remain relevant and efficient in an increasingly complex and dynamic business environment. This study aims to understand and analyze how digital transformation in the Industrial Revolution 4.0 era has affected the field of accounting. The research method used is descriptive-qualitative research. This research reveals that digital transformation in accounting, supported by technologies such as IoT, artificial intelligence, big data, and others, brings operational efficiencies through automation, increases the accuracy of financial data, and drives deep data analysis. Collaboration and communication are also enhanced through a cloud-based platform. However, data protection and privacy are important issues in the digital era. In the Industrial Revolution, 4.0, technologies such as big data analytics, AI, IoT, cloud computing, and blockchain are bringing fundamental changes, enabling accounting to be more proactive, using data analysis for better predictions and customer service, and more intelligent and responsive decision making. Digital transformation continues to change the landscape of the accounting and financial industry, making careful use of the potential of the digital age.
Financial Performance of Banking Institutions: The Role of Management Ownership, Independent Commissioners, and Audit Committee Arjang, Arjang; Rahman, Abdul
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.v6i1.666

Abstract

This research examines the impact of implementing effective corporate governance practices on the financial performance of banking firms publicly traded on the Indonesia Stock Exchange (IDX). The study focuses on banking businesses listed on the Indonesia Stock Exchange, including the population for analysis. A purposive sampling method was employed to select eight banking companies for the study. The utilized data source comprises secondary data consisting of annual report information about banking institutions. The employed data analysis methodology involves the application of the classical assumption test, which encompasses a normality test, a heteroscedasticity test, and a multicollinearity test. Additionally, all hypotheses are examined by partial, simultaneous, and determination coefficient tests. This study's findings suggest a favorable relationship between managerial ownership and independent commissioners; however, this relationship does not significantly impact financial performance. The audit committee has a notable and substantial impact on the financial performance of banking firms publicly traded on the Indonesia Stock Exchange (IDX).
The Effect of Capital Structure and Profitability on Firm Value with Inflation Rate as Moderating Variable in Food and Beverage Companies on the Indonesia Stock Exchange Burhanuddin; Guasmin; Rajindra
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.v6i1.669

Abstract

This study aims to determine the effect of capital structure and profitability on firm value moderated by the inflation rate, using a sample of food and beverage companies on the IDX. Based on the results of the analysis, capital structure has a negative and insignificant effect on firm value, while profitability has a positive and significant effect on firm value. Inflation rate cannot moderate the effect of capital structure on firm value, but it can give positive and insignificant impact on the effect of capital structure on firm value. Likewise, the inflation rate cannot moderate the effect of profitability on firm value and has a negative and insignificant impact on the effect between these variables.
Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance Poernomo, Hadi; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
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.v6i1.671

Abstract

The primary objective of this study is to assess the impact of Total Quality Management, the reward system, and environmental uncertainty on managerial performance. This research had a sample of 81 participants who were selected from 81 organizations that implement Total Quality Management (TQM) and have obtained the International Organization for Standardization (ISO) certification, namely the Indonesian National Standard (SNI). To ascertain the sample size, the selected sample criteria consist of one respondent who holds the Production Manager or Marketing Manager role within each organization. The utilized data source consists of primary data directly obtained by researchers from respondents through administering a questionnaire instrument. The proposed data analysis approach examines the research instrument, including validity and reliability tests. The use of multiple linear regression analysis, t-tests, and f-tests will come after performing traditional assumption tests. The introduction of Total Quality Management (TQM) and the development of a reward system have had a noteworthy and favorable impact on managers' performance within several Manufacturing Companies situated in the Nusantara Bonded Zone. This finding substantiates the significance of allocating resources to implement effective quality management strategies and providing suitable incentives to enhance managerial performance. On the other hand, it is noteworthy that environmental uncertainty exerts a substantial adverse impact on managerial performance, underscoring the imperative for organizations to possess the capability to predict and effectively navigate this uncertainty to sustain optimal performance levels.
Analysis of Organisational Performance Utilizing the Balanced Scorecard Approach Kurniawan, Hendra
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.v6i1.672

Abstract

The objective of this study is to evaluate the performance of PT Angkasa Pura II using the balanced scorecard methodology. According to the Slovin formula, there were 98 employees in the sample size. The essential data included in this study was gathered by distributing questionnaires to all participants. The SPSS version 23 software for the Windows operating system facilitates the use of multiple regression as the data analysis technique in this study. Furthermore, the study also included descriptive statistical analysis. This analysis encompassed doing classical assumption tests, which consisted of normality testing, heteroscedasticity testing, and multicollinearity testing. Additionally, all hypotheses underwent partial, simultaneous, and coefficient of determination tests. The findings of this study suggest that the financial, customer, internal business, and growth and learning perspectives collectively and partially exert a favorable and statistically significant impact on the performance of PT Angkasa Pura II (Persero).
Corporate Social Responsibility (CSR) Accounting Treatments on Financial Performance: Case Study in Manufacturing Public Companies Marota, Rochman; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
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.v6i1.676

Abstract

The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression analysis for analysis. The study's results suggest that there is a statistically significant and positive relationship between corporate social responsibility (CSR) and a company's financial success, as measured by return on equity (ROE) and return on assets (ROA). Nevertheless, it is important to acknowledge that Corporate Social Responsibility (CSR) has a detrimental impact on the company's Return on Sales (ROS).

Page 14 of 37 | Total Record : 363

 12   13   14   15   16 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): October - March Vol. 8 No. 2 (2025): April - September Vol. 8 No. 1 (2025): March Vol. 7 No. 2 (2024): September Vol. 7 No. 1 (2024): March Vol. 6 No. 2 (2023): September Vol. 6 No. 1 (2023): March Vol. 5 No. 2 (2022): September Vol. 5 No. 1 (2022): March Vol. 4 No. 2 (2021): September Vol. 4 No. 1 (2021): March Vol. 3 No. 2 (2020): September Vol. 2 No. 2 (2019): September Vol. 2 No. 1 (2019): Maret Vol. 1 No. 1 (2018): September More Issue