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
 13   14   15   16   17 
Competence and Motivation (Auditor) on Audit Quality Mildawani, MM Tri Susetyaning
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.v6i1.679

Abstract

Assessing the efficiency of financial supervision in local government is contingent upon the crucial factor of audit quality. The significance of audit quality to information consumers lies in its capacity to serve as a fundamental framework for decision-making. Numerous aspects exert influence in pursuing enhancing and attaining commendable audit quality, encompassing competence and enthusiasm. The objective of this study is to examine the impact of auditor competency and auditor motivation on the quality of audits conducted by the Cirebon Regency Inspectorate Office. The present study was conducted at the Cirebon district's Inspectorate office. The investigation utilized a sample size of 50 auditors. The purposive sampling technique chose the participants for this study. The investigation employed the analytical technique of descriptive statistics. The data underwent statistical analysis using SPSS version 25, employing multiple linear regression tests and hypothesis testing. Before doing the multiple linear regression analysis, it is customary to perform the classical assumption test, which involves assessing the validity and reliability of the data. The study's findings indicate that the level of auditor skill has a notable and favorable impact on the quality of audits. The motivation of auditors has been found to have a notable positive impact on the quality of audits.
Financial Distress in Garment Company: During the Covid-19 Pandemic Tyahya Whisnu Hendratni; Yudha Luthfie Ananta; Sekar Jati Ningrum
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.v4i2.680

Abstract

Financial distress is characterized by a decline in the company's financial condition to the point of inability to meet its obligations. Financial distress is when a company faces financial difficulties that will lead to bankruptcy. Companies need to anticipate bankruptcy by measuring the level of financial distress using the Altman Z-Score method. This study aims to determine the results of financial distress predictions in the garment industry listed on the Indonesia Stock Exchange for 2018-2021 using the Z-Score model and to predict the financial distress conditions in the following year. This research uses a purposive sampling method by setting specific criteria to select samples, so six companies from 2018-2021 were taken as samples. Based on the data analysis, it can be concluded that there are five garment companies in the distress zone during the period 2018-2021 and 1 company in the grey zone in 2018 and 2019 but in 2020 and 2021 in the distress zone. The financial distress conditions for the next year in the garment products industry listed on the Indonesia Stock Exchange show that the company is in the distress zone.
Gender and International Revenue Septiyanti, Ratna
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.v6i1.685

Abstract

This study's primary objective is to empirically examine the impact of gender composition in the workforce on government revenue at the international level. The labor market is essential in accounting and economics due to its significant role in shaping an economy. This study utilizes a comprehensive dataset of observations from 202 nations globally over ten years. The study's empirical findings highlight the crucial significance of efficient governance in labor markets. The correlation between male labor force participation and government revenue highlights the importance of gender dynamics in the workforce as a potentially critical factor in economic outcomes. This observation stimulates additional investigation into the methods and policies promoting fairer and more efficient labor markets, leading to increased government income and excellent overall financial stability.
Environmental Reporting: Four Ways Manufacturing Companies Should Aware Cris Kuntadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.687

Abstract

The purpose of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, leverage, and competitive advantage have no effect on environmental disclosure. Competitive advantage is not able to moderate the relationship between company size and environmental disclosure. Competitive advantage is not able to moderate the relationship between profitability and environmental disclosure. Competitive Advantage is unable to moderate Leverage's relationship to Environmental Disclosure.
Interplay of Working Capital Turnover, Asset Turnover and Capital Structure on Return on Investment Zakaria Zakaria; Yaya Sonjaya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.693

Abstract

This study aimed to assess the impact of working capital turnover, asset turnover, and capital structure on manufacturing companies' return on investment (ROI) listed on the Indonesia Stock Exchange. The present study employed a sample of 19 businesses, encompassing 95 observations of manufacturing companies listed on the Indonesia Stock Exchange, spanning 2017 to 2021. The study utilized secondary data from financial statements from sample companies from 2017 to 2021. These data were sourced through prospectuses and the Indonesian Capital Market Directory (ICMD). The method used to look at the data is a descriptive statistical test that includes several standard assumption tests, such as normality, heteroscedasticity, multicollinearity, autocorrelation, and hypothesis testing using partial, simultaneous, and determination coefficient tests. The study's findings indicate no statistically significant impact of the working capital turnover and asset turnover factors on the return on investment (ROI) of manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the capital structure variable exhibits a substantial influence and emerges as the predominant factor influencing the return on investment (ROI) of manufacturing firms publicly traded on the Indonesia Stock Exchange.
Effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing Decision Herlina Herlina; Sitti Murniati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.696

Abstract

This study examines the impact of the effective tax rate, tunneling incentive, and bonus method on transfer pricing decisions. This study focuses on the population of manufacturing companies in the primary and chemical industries listed on the Indonesia Stock Exchange. The period of this study is from 2018 to 2022, which includes 70 companies. The sample size consists of 11 companies selected using the purposive sampling method. The data source consists of secondary data, specifically financial reports from manufacturing companies listed on the IDX (Indonesia Stock Exchange). The time selected for data collection covers 2018 to 2022. This study uses a Panel Data regression approach. This research also uses various ways to look at the data, such as descriptive statistics, normality tests, heteroscedasticity tests, multicollinearity test, autocorrelation tests, hypothesis testing with coefficient of determination test, partial test, and simultaneous tests. The preliminary findings show that the effective tax rate positively and statistically significantly influences transfer pricing decision-making. The existence of tunneling incentives and bonus mechanisms is found to have a statistically insignificant impact on transfer pricing decisions. The bonus mechanism has an adverse and substantial effect on the decision-making process related to transfer pricing.
Analysis of Factors that Influence Profit Quality in Manufacturing Companies Gun Gunawan Rachman
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.v4i2.699

Abstract

Earnings quality is a crucial metric for evaluating corporate performance and comprehending the long-term financial viability. This research examines several factors' impact on earnings quality by analyzing data from manufacturing businesses listed on the IDX. The key determinants in this study are the extent to which profit is sustained over time, the company's scale, and its liquidity level. The data was extracted from financial reports retrieved from the website www.idx.com. This research falls under the category of quantitative analysis. The purposive sampling method acquired the research sample, which involves selecting models based on preset criteria. Using the purposive sampling strategy, a total of 41 firms were obtained. Data analysis techniques include descriptive statistical tests, panel data model selection tests, f-tests, t-tests, and coefficient of determination tests. The hypothesis testing in this research uses Eviews version 10.0 with panel data. The research shows that leverage has a big effect on the quality of profits, but earnings persistence and business size do not have a big effect on the quality of profits in manufacturing businesses.
The role of digital marketing in increasing financial effectiveness and efficiency Abdul Haris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.701

Abstract

The primary objective of this study is to examine the effects of implementing digital marketing strategies on the financial performance of micro, small, and medium enterprises (MSMEs). The study analyzed data from multiple organizations incorporating digital marketing as a fundamental component of their company strategy. The research methodology employed in this study encompassed using surveys, examining financial data, and conducting interviews with business practitioners. The present study was born in the South Sulawesi Province, focusing on Medium, Small, and Micro Enterprises (MSMEs). The study's sample consisted of 100 participants. The data was thoroughly analyzed and tested in many ways, such as checking for validity and reliability and testing hypotheses using partial and coefficient of determination tests. The empirical evidence demonstrates that utilizing digital marketing strategies substantially impacts the efficacy and productivity of business financial operations. This study provides a significant contribution to the comprehension of the strategic use of digital marketing to enhance organizations' financial performance. The findings of this study have practical implications for enterprises, highlighting the importance of incorporating digital marketing into financial decision-making processes. To effectively navigate the dynamic digital business landscape, companies should design adaptive strategies to accommodate the ongoing changes in this domain.
Involving HRM Indicators on Firm Financial Performance: Correlation Study Between Social Factors, Work Environment, and Job Satisfaction Lukman S
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.702

Abstract

The purpose of this paper is to explore the relationship between factors such as job satisfaction, social factors, and work environment, and their impact on an organization's financial performance. This paper is based on a review of existing literature on the relationship between employee happiness and satisfaction and financial performance. Various theories, such as Expectancy Theory, Locke and Latham's Job Satisfaction Theory, and Fredrick Herzberg's Job Satisfaction Theory, are used to support our findings and analyze based quantitative with SMART-PLS to answer the hypothesis. The study results show that Job satisfaction has a positive impact on financial performance. Increased job satisfaction can reduce employee turnover, increase productivity, and reduce recruitment and training costs. Social factors, such as a positive organizational culture, effective communication, social support, and team diversity, also affect financial performance by creating a more dedicated and motivated workforce. Social factors also have a positive and significant effect on job satisfaction. Positive relationships with coworkers and superiors, good communication, and social support contribute to higher job satisfaction. A good work environment, including a comfortable physical environment, a positive work atmosphere, healthy employee relations, supportive company policies, and a positive work culture, contributes to employee motivation and company performance. This paper highlights the importance of factors related to employee happiness and satisfaction in achieving better financial performance. It provides managers with insights on how to improve employee satisfaction, build a positive organizational culture, improve communication, and create a supportive work environment. The findings also contribute to the existing organizational and management theories by emphasizing the significance of psychological and social factors in predicting financial performance.
The Effect of Affiliate Programs and Consumer Behavior on Profit Margins: The Mediating Role of Customer Acquisition Cost (CAC) and Customer Loyalty Muchlis Abbas; Ibrahim Ibrahim; Rusdiah Hasanuddin; Fitri Fitri; Rahmawati Umar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.704

Abstract

The purpose of this study is to investigate the influence of affiliate programs on profit margins in online businesses, with a focus on understanding the mediating role of Customer Acquisition Cost (CAC) and Customer Loyalty. The study aims to bridge the knowledge gap and provide insights for business practitioners and researchers to design more effective affiliate program strategies. This research adopts a comprehensive approach, reviewing current literature on affiliate programs and online businesses. The study focuses on the mediating role of Customer Acquisition Cost (CAC) and Customer Loyalty in the relationship between affiliate programs and profit margins. The research methodology includes data analysis and interpretation to unravel the impact of affiliate programs on CAC, customer loyalty, and profit margins with 200 respondents as participant and use SMART-PLS 3.0 as statistical tools. The findings of this research reveal that implementing affiliate programs can result in higher acquisition costs due to commissions paid to affiliate partners. However, effective affiliate programs can create customer attachment, leading to increased customer retention and maximizing customer lifetime value. Affiliate programs contribute to overall business profitability by increasing sales volume, broadening the customer base, and generating additional revenue. Moreover, the study highlights the significant positive effect of consumer behavior on customer acquisition cost. However, the influence of customer acquisition cost on profit margins is not significant, contrary to traditional business theory. This research makes an important contribution to the understanding of the influence of affiliate programs in online businesses and the mediating role of CAC and Customer Loyalty in driving profit margins. The study offers valuable insights for business practitioners and researchers to design more effective affiliate program strategies and maximize profit margins in the competitive e-commerce environment. Further research is needed to explore the relationship between customer acquisition cost and profit margins in more depth and identify other related factors.

Page 15 of 37 | Total Record : 363

 13   14   15   16   17 

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