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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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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 376 Documents
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Financial Challenge: Are State-Owned Banks on the IDX Overly Dependent on Financial Ratios? Abdul Rasyid
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.v6i2.726

Abstract

This study is encouraged by the need to understand the relationship between financial ratios and the performance of state-owned banking companies in Indonesia. In the context of a complex banking industry and dynamic economic development, a deeper understanding of the influence of financial ratios on company performance is essential for making the correct managerial decisions. This research analyzes the influence of financial ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio, and their effect on Return on Assets in state-owned banking companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach is used by utilizing annual financial statement data for the past five years, from 2017 to 2021, and statistical analysis is run with the help of the SPSS program. The analysis process involves a series of statistical tests, such as the Classical Assumption Test, which includes normality, multicollinearity, autocorrelation, and heteroscedasticity tests. Multiple Regression Analysis, Coefficient of Determination Test (R2), and T-Statistical Test were also conducted. The results of hypothesis testing show that Current Ratio has a positive and significant effect on Return on Assets, while Quick Ratio shows a significant negative impact, as well as Cash Ratio on Return on Assets. This study is expected to provide in-depth insights for relevant stakeholders in financial management, strategic planning, and investment decision-making in the state-owned banking sector. Through a quantitative approach with secondary data analysis, this study is expected to significantly contribute to understanding the financial dynamics of state-owned companies in the Indonesian capital market.
A Closer Look of How Individual Investor Make Investment Decision: Systematic Review Rosyidah Rahmah; Nugraha; Disman; Imas Purnamasari
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.v6i2.728

Abstract

The aim of this study is to examine the existing literature on the factors that influence the investment decisions made by individual investors. The employed methodology is a systematic literature review conducted using the PRISMA approach. The choice of Scopus as the information source was based on its status as the largest and well reputable scientific database. We obtained data from internet databases that contain extensive collections of scholarly studies, journal articles, and conference papers. These resources are written in English and are readily available to the authors. Using a predetermined string, 275 articles were extracted from Scopus. Ultimately, 137 papers were found to fit the criteria for analysis in discussing the factors that determine investing decisions for individual investors. The result show that there are five main determinant of investment decision for individual investor: Financial literacy, emotional biases, gender, generation y and long-term orientation. The implications of this study will be discussed later.
Analysis of Financial Ratio on Financial Performance and Sustainability Report as Intervening Variable Ni Nyoman Sawitri
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.v6i2.729

Abstract

Study This aims to know and analyze the influence of Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover (TOTA), and Return on Assets (ROA) on Company Performance as proxied by Return on Equity (ROE) through Sustainability Report (SR) as variable intervening in the company cruise 2019-2021 period. Sample in the study: This consists of 5 companies in the cruise sector from 2019 to 2021. Study method This uses SEM PLS with SmartPLS programs and techniques, taking samples with purposive sampling. Result of study This shows that, in a way, Partial Ratio Finance that is proxied by Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover (TOTA), and Return on Assets (ROA) has an influence significant on Financial Performance as proxied by Return on Equity (ROE) and Sustainability Report (SR). Simultaneous results show that Ratio Finance that is proxied by Current Ratio (CR), Debt debt-equity ratio (DER), Total Asset Turnover (TOTA), and Return on Assets (ROA) have an influence significant on Financial Performance as proxied by Return on Equity (ROE) through Sustainability Report (SR) or mediated in a way complete with t- calculated value 2.533>1.96. As well as abilities variable independent in explaining variable dependent and variable intervening is by 87% and 69.1%. Meanwhile, the rest, 13 % and 30.9%, are defined by variables other independents outside the model.
Accounting and Sustainability Practices grounded in Spirituality and Ethics Ermawati, Yana; Suhardianto, Novrys
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.730

Abstract

This study investigates the potential impact of spirituality and ethics, particularly within the Islamic religion on advancing sustainable accounting principles and reevaluating the modern capitalist paradigm. This study aims to demonstrate integrating spiritual and ethical principles into accounting methods to enhance transparency, fairness, and accountability. It will achieve this through examining case studies and an extensive review of relevant literature. Moreover, the study assesses how this method might facilitate the shift towards a more sustainable paradigm, wherein corporations prioritize financial gain and the societal and ecological consequences of their activities. Incorporating spiritual principles into accounting methods involves integrating these values into the decision-making process, which will have a long-term impact on the organization. Adopting these principles enables companies to meet regulatory requirements, improve operational effectiveness, and generate additional benefits for all stakeholders, including shareholders, employees, communities, and the environment.
Financial Literacy-based HRM: Optimizing Human Resource Performance Through Financial Education Rostini; Nurmiati, Nurmiati; Siti Mariam; Yana Ameliana
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.v6i2.731

Abstract

The purpose of this study is to analyze the causality of the relationship between Financial Education, Availability of Human Resources for Financial Education, Financial Knowledge, Adoption of Financial Behavior, HR Performance, Employee Financial Productivity, Corporate Financial Welbeing. This study uses a quantitative approach which is then processed using smartpls as an analysis tool. The data collection method used an online questionnaire addressed to 268 respondents. The results of this study state that overall, this research illuminates the importance of individual financial behavior in an organizational context. By highlighting Adoption of Financial Behavior as the focal point, this study shows that individual financial behavior has a significant impact on the company's financial well-being, employee productivity, and overall human resource performance. Managerial implications affirm the need for greater investment in financial education in the workplace to shape positive financial behaviors and support the financial well-being of the firm. Meanwhile, the theoretical implications reinforce the conceptual basis of the role of financial education in shaping prudent financial behavior in an organizational context. With an emphasis on financial education and a better understanding of individual financial behaviors, management can strengthen the financial foundation of the firm, increase employee productivity, and improve overall human resource performance, forming a crucial step towards sustainable financial well-being for the organization.
The Role of TQM, Performance Measurement System, Reward System and Organizational Commitment to Improving Employee Performance Pangaribuan, David; Nuryati, Tutty
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.v6i2.732

Abstract

This research aims to examine the effect of Total Quality Management implementation, Performance of measurement system, Reward system and Organizational Commitment on Employee performance. Results of research showed that; the four independent variables have affect on employee performance. The research units are charman, vice charman, teachers and administrative staff of School Middle Rank, High Medium School, Special High Medium School of public schools and private schools in South Tangerang area. The research sample was 120 peoples, with using convenience sampling method. The research method using a quantitative approach was carried out in 2020. The implications of research on organizations is that they can improve employee performance through sustainably apply TQM principles. The performance measurement system provides important information in the form of input in improving the employee, performance measurement system for added value to the organization. The reward system is an employee performance motivation tool. Organizational commitment plays a role in improving performance. The limitations of the research are to link employee performance with the role of the management supervision system and the commitment to follow up on recommendations for improvement of internal auditors.
Bibliometric Analysis of Determinants of Stock Price Returns in Indonesia Elwisam, Elwisam; Digdowiseiso, Kumba
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.v6i2.734

Abstract

Investment is activity aimed at making a profit. One manifestation of strategic investment management is through selecting the right investment instruments. Currently the instrument with the highest interest in Indonesia is stock. One indicator to measure investment success is stock price returns. Therefore, a study is needed to examine the determinants of stock price returns in Indonesia, so this research is to explain the literature statistics on the determinants of stock stock returns, explain the determinants of stock price returns through bibliometric clustering and density analysis in Indonesia. The data needed is in the form of scientific literature originating from Google Scholar. The results of the research show that (1) the total number of papers that examine the determinants of stock returns in Indonesia is 59 and there has been an increase in studies in the period 2021 to 2023. (2) there are five main topic clusters that are discussed in research, (3) The density model show that there are 19 keywords that appear most frequently, as for these determinants such as deposit interest, exchange rate, profit per share, company financial condition, structure capital, profitability, solvency, price earning ratio, and price to book value.
The Role of Tax Incentives in Encouraging Innovation and Technology Adoption in Industrial Management Suwanda, Suwanda
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.v6i2.737

Abstract

In the context of globalization and increasingly fierce industrial competition, technological innovation is the key to increasing the efficiency and competitiveness of an industry. This research will explore the relationship between tax incentives provided by the government and the level of innovation and adoption that occurs in industry, as well as its impact on industrial management. This research uses a qualitative approach with descriptive methods. The research results show that tax incentives play a crucial role in encouraging innovation and technology adoption in the industrial sector. Clear and flexible incentive designs have a positive impact, while factors such as complex provisions, policy uncertainty, and the availability of skilled labor can limit their effectiveness. Involvement in industrial collaboration, level of education, and positive perceptions of tax incentives also contribute to increasing the use of these incentives. In conclusion, the importance of designing tax policies that take into account the dynamics of the industry and business environment can create effective tax incentives in supporting innovative growth at the industry level.
Liquidity and Rentability to Share Price Naninsih, Nur; Umar, Rahmawati; Tarawiru, Yasri; Misrah, Misrah; Bintari, Wisang Candra
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.v6i2.738

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices simultaneously and partially in food and beverage companies listed on the Indonesia Stock Exchange (IDX). In this study, liquidity is measured by the quick ratio, and rentabili-tas is measured by return on equity. This research is quantitative. The population in this study were all food and beverage industry companies listed on the Indonesia Stock Exchange, as many as 18 companies. The sampling technique used is purposive sampling, where, based on predetermined criteria, a sample of 10 companies is obtained. The data source of this research is secondary data, namely data obtained from the company's financial statements. The data analysis methods used in this research are descriptive statistical analysis, partial test, simultaneous test, and determination coefficient test. The results showed that the liquidity and profitability variables partially had a positive and insignificant effect on the share price of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Simultaneously, liquidity and profitability variables affect stock prices.
Implementing Marketing Strategies in the Tax Preparation Business Razak, Ismail
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.v6i2.741

Abstract

Tax preparation businesses are crucial in helping individuals and companies understand and comply with complex tax regulations. However, tax preparation businesses need to adopt relevant and innovative marketing strategies in the digital era and with increasing competition. This research aims to explore and analyze the implementation of effective marketing strategies in the context of tax preparation business. This research uses a qualitative approach with descriptive methods. The research results show that implementing marketing strategies in the tax preparation business positively impacts increasing brand presence, attracting new customers, and achieving business growth. Using a combination of digital and offline marketing strategies, including content marketing and an active presence on social media, has proven effective in reaching a wider audience. SMART goal setting and KPI measurement help measure marketing campaigns' success, while data analysis through tools like Google Analytics provides valuable insights into customer behavior and market trends. Furthermore, calculating return on investment (ROI) allows businesses to allocate budgets efficiently, identify the most effective marketing channels, and improve the sustainability of growth.

Page 17 of 38 | Total Record : 376

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