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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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Analysis of the Effect of Debt Level, Market Orientation, and Financial Literacy on Microenterprise Financial Performance: The Mediating Role of Consumer Behavior Siti Mariam; Aditya Halim Perdana Kusuma Putra; Abdul Haeba Ramli; Fika Aryani
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.v6i2.706

Abstract

In the context of business and consumer behavior, this paper explores the impact of Debt Level, Market Orientation, and Financial Literacy on Consumer Behavior and Microenterprise Financial Performance. The purpose of this study is to examine the role of Debt Level, Market Orientation, and Financial Literacy in managing financial risk, shaping consumer behavior, and improving financial performance of small firms. The study utilizes a comprehensive analysis of key elements including Debt Level (Amount of Debt, Debt Interest Rate, Duration of Debt, and Debt to Asset Ratio), Market Orientation (Market Segmentation, Marketing Strategies, and Customer Satisfaction Level), and Financial Literacy (Knowledge of Interest and Interest Rates, Understanding of Investments, and Ability to Manage Budgets). The study examines the managerial and consumer implications of these factors. The findings suggest that wise debt management is crucial for maintaining positive consumer relationships and achieving good financial performance. Similarly, understanding the market, employing relevant marketing strategies, and focusing on customer satisfaction are important for shaping consumer behavior and improving financial performance. Additionally, improving financial literacy at both individual and organizational levels positively impacts consumer behavior and financial performance. This study highlights the importance of Debt Level, Market Orientation, and Financial Literacy in the business and consumer ecosystem. It emphasizes the need for awareness, education, and wise management for achieving positive consumer relations and financial success. The study provides valuable insights for firms to improve their financial performance while meeting consumer needs and encourages consumers to make wiser financial decisions.
Model of Fit Perceived Environment Uncertainty (PEU) and Budgetary Characteristics on Managerial Performance: A Residual Approach Oktavianus Pasoloran; Adelisa Matasik; Fransiskus Randa
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.v6i2.709

Abstract

This study examines effects of budgetary goal characteristics that are budgetary participation, budget goal clarity, budget goal difficulty, budgetary feedback on managerial performance using regression analysis (stepwise). This study also examined the contingency theory to seen the fit between budgetary goal characteristics system and environment on organization effectiveness, in this case budgetary system and perceived environmental uncertainty (PEU) to increasing managerial performance using residual approach. The application of residual analysis is illustrated by examining the interaction fit of budgetary goal characteristics and perceived environmental uncertainty and their effect on managerial performance. Residual approach used to enhance the potential for model of fit and be unformattable for future management accounting contingency theory studies. Based on the response of 64 managers in Makassar Industrial Area. The results of the study showed that that budgetary participation and budget goal clarity tend to have positive and significant effect on managerial performance. The results related to influence of budgetary goal’s difficulty level (about right, tight but attainable, too tight) to the average of managerial performance also showed insignificant relationship. This study showed that lack of fit between budgetary participation and budgetary goal clarity to environment uncertainty have negative and significant correlation with managerial performance.
The Impact of Good Corporate Governance and Leverage on Financial Performance of Manufacturing Companies Herman Ruslim
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.v4i2.710

Abstract

This study aims to examine the impact of effective corporate governance and leverage on the financial performance of manufacturing firms publicly listed on the Indonesia Stock Exchange. This study employs a quantitative research strategy, utilizing various research methods, including normality testing, multicollinearity testing, and heteroscedasticity testing. Additionally, regression analysis is conducted, explicitly employing multiple linear regression analysis, hypothesis testing analysis, and calculating the coefficient of determination. The study's findings indicate a positive and statistically significant relationship between institutional ownership and financial performance. The presence of managerial ownership exerts a favorable and statistically significant impact on a firm's financial success. The company of independent commissioners has been found to have a clear and statistically significant effect on financial performance. The presence of an audit committee has been found to have a favorable and statistically significant impact on financial performance. The utilization of leverage, as indicated by the Debt-to-Asset Ratio (DAR), exhibits a noteworthy and positive effect on the financial performance of an entity. The positive test findings obtained suggest a positive correlation between a firm's leverage and its financial performance, indicating that as the leverage of a company increases, its financial performance is also expected to increase. This positive correlation can arise due to the prevalence of sample companies with a higher proportion of debt in their capital structure than their equity. The concurrent influence of effective corporate governance and leverage on a company's financial success is noteworthy. The financial success of a corporation can be predicted by utilizing many GCG variables, namely independent commissioners, audit committees, institutional ownership, and managerial ownership, together with leverage
The Mediating Role of Tax Awareness: Understanding and Sanctions on Taxpayer Compliance Erwin Indriyanto
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.v4i2.711

Abstract

The primary objective of this research is to examine and assess the impact of tax comprehension and tax penalties on taxpayer adherence to tax payment obligations, with tax awareness serving as an intermediary variable. The study will be conducted at the South Jakarta Madya Tax Office. The data utilized in this study were collected from taxpayers who were registered at the South Jakarta Madya Tax Office and voluntarily participated as respondents. This study employs primary data collection methods through direct field research, utilizing questionnaires administered to respondents. The proposed data analysis methodology encompasses several components: descriptive statistical tests, outer model tests, inner model tests, and hypothesis testing. These analyses will be conducted utilizing the comprehensive model of structural equation modeling (SEM) analysis with smartPLS. The findings indicated that the variables of tax comprehension, tax sanctions, and tax awareness exhibited a favorable and statistically significant impact on taxpayer compliance to some extent. The variables about tax comprehension and tax penalties show a clear and statistically significant effect on tax consciousness. Taxpayer compliance is influenced by two key variables: tax understanding and tax sanctions. These variables have been found to have a favorable and significant impact on compliance levels when mediated by tax awareness.
Improving Financial Efficiency through Integrated Human Resource Management and the Mediating Role of Leadership and Organizational Culture in Organizational Performance Asmini; Aditya Halim Perdana Kusuma Putra Putra; Andi Adawiah
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.v6i2.712

Abstract

This study investigates the integration of Human Resource Management (HRM) practices and their impact on organizational financial efficiency, mediated by leadership and organizational culture. Engaging employees from diverse industries, the research utilizes purposive sampling with a minimum target of 200 participants. Primary data is collected through validated five-point Likert scale questionnaires and proceed with SMARTPLS to answer the hypotheses. Findings indicate that effective financial management practices contribute to enhancing organizational performance and serve as a foundational growth factor. Strong correlations are identified between financial management, organizational performance, leadership, organizational culture, and productivity. Investments in HRM practices influence critical aspects such as leadership, organizational culture, organizational performance, and productivity, fostering a productive work environment. Effective leadership shapes a culture aligned with organizational values, boosting team performance and productivity. The implications of these findings are vital in strategic decision-making, including resource allocation, HRM strategies, and leadership development. An integrated management approach combining financial and HRM aspects is crucial for optimizing organizational performance. Effective leadership development is key to enhancing organizational culture, performance, and productivity. Keywords: HRM Practices, Financial Management Practices, Financial Efficiency, Leadership, Organizational Culture, Productivity, Organizational Performance.
Business Finance Catalysts: Promotion, Sales, and Financial Management Tactics that Improve Company Financial Performance Novita Rosanti
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.v6i2.716

Abstract

This study explores the relationship of promotion and sales strategies with firm financial performance in a comprehensive context. Quantitative methods were used to collect and analyze data from 120 companies in Indonesia. Using a purposive sampling technique, 420 respondents completed a questionnaire highlighting promotional strategy, sales, and financial performance. Variables such as promotional expenditure, creativity, and market responsiveness were measured through statistical analysis, including multiple regression. The findings show that factors such as promotion fund allocation, campaign innovation, product price management, distribution, and customer service play an important role in a company's financial success. This study provides an in-depth understanding of the importance of promotion and sales strategies in achieving optimal financial performance.
The Effect of Auditor Ethics, Auditor Experience and Independence on Audit Quality Through Professional Skepticism Farida, Farida
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.v4i2.717

Abstract

This study aims to assess the impact of auditor ethics, auditor experience, and auditor independence on the quality of audits, with skepticism acting as an intervening variable. The study comprised a cohort of 52 auditors operating in Jakarta. The data source utilized in this study consists of primary data acquired through disseminating questionnaires to all participants. The planned data analysis procedure involves conducting tests on the outer model, inner model, and hypothesis utilizing structural equation modeling (SEM) analysis with smartPLS. The findings indicated that auditors' ethical conduct, level of expertise, independence, and skepticism had a favorable and noteworthy impact on the quality of audits. Auditors' ethical conduct, professional expertise, and impartiality exert a constructive and substantial influence on the level of skepticism. Concurrently, auditors' ethical conduct, professional background, and impartiality positively influence the quality of audits by fostering a critical mindset.
Budgeting Participation, Managerial Roles and Competence on Financial Management Performance Andri Irawan
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.v6i2.718

Abstract

This study investigates the effect of budgeting participation, managerial roles, and competencies on financial management performance at the Jayapura Main Port Authority Office. The data in this study used primary data collected by distributing questionnaires to all respondents filled in with several statements with five answer options that would be weighted scores. The collected data will be analyzed through four stages of testing. The first stage is to conduct a descriptive analysis. The second stage is to conduct a data quality test consisting of a validity and reliability test. The third stage is the classical assumption test (normality test, multicollinearity test, heteroscedasticity test). The fourth stage is to test all hypotheses proposed in this study, which will be proven through partial tests and the coefficient of determination test. The research findings reveal that despite high levels of budgeting participation and favorable perceptions of managerial roles and employee competencies, only competencies significantly improve financial management performance. Despite positive views of budgeting participation and managerial roles, neither showed a statistically significant influence on performance outcomes. This study underscores the importance of subordinate involvement in budgeting and the need for professionalism, transparency, and accountability in government financial management. The study confirmed the statistical validity of the model, including normality, absence of multicollinearity, homoscedasticity, and autocorrelation. The implications of these findings suggest that future research should consider alternative decision-making processes and strategies to enhance competencies, thereby improving financial management performance in similar government environments.
An empirical investigation: The impact of audit learning types on students' confidence and competence during the COVID-19 Pandemic era Syamsuri Rahim; Muhammad Suun; Siti Nurhayani
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.v6i2.720

Abstract

The primary aim of this study is to examine the practical effects of various forms of audit learning, including synchronous learning, asynchronous learning, and blended learning, on students' levels of confidence and competence throughout the COVID-19 pandemic timeframe. This study employs a quantitative research strategy that incorporates primary data collection methods. The research sample comprised accounting students enrolled at Universitas Muslim Indonesia Makassar in 2019. The methodology employed involves utilizing multiple linear regression analysis with the assistance of SPSS software version 22. The results of this study demonstrate that the variables related to the kind of audit learning, such as synchronous learning, asynchronous learning, and blended learning, have a statistically significant influence on the degree of competency students exhibit. The impact of various learning modalities, including synchronous, asynchronous, and blended learning, on the self-assurance of female students is significant and warrants further investigation. The results of this study indicate that various methods of acquiring knowledge, such as synchronous, asynchronous, and hybrid approaches, significantly influence students' levels of competence and self-assurance. Universities and educational institutions can utilize this to develop more effective learning approaches, particularly in times of urgency like the COVID-19 pandemic. Subsequent investigations should explore possible mediators impacting the correlation between learning styles and student aptitude and self-assurance.
Internal Auditor Human Resources Development Strategy in the Era of Disruption Y Ony Djogo
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.v6i2.723

Abstract

The development of digital technology has brought significant changes in business paradigms and audit practices in companies. This research aims to explore and analyze internal auditors' human resource (HR) development strategies in facing the challenges of the era of disruption. This research uses a qualitative approach with descriptive methods. The research results highlight that internal auditor competency is very important in facing the challenges of the era of digital disruption and transformation. It was found that strong communication skills, critical thinking abilities, and a broad business view are the keys to auditors' success in conveying audit findings effectively and providing strategic insights. In addition, emotional intelligence has been shown to have a significant role in managing conflict and maintaining a balance between objectivity and sensitivity to other people's feelings. Professional skepticism has proven to be a key foundation for a thorough and prudent audit approach. Human resource development strategies, through continuous training, technology empowerment, improving critical and analytical skills, developing soft skills, as well as implementing reward systems, were identified as crucial steps to ensure that auditors not only have superior technical skills, but also become strategic partners who can support the company's long-term growth.

Page 16 of 37 | Total Record : 363

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