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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 363 Documents
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Sustainability Impact: A Representation of Social Enterprise Value Anisa Kusumawardani; Fibriyani Nur Khairin; Ginting, Yoremia Lestari
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.v7i1.775

Abstract

Social enterprises have a unique characteristic in their business objectives, which is the element of profit as well as creating value that addresses social issues in society. In practice, the sustainability impact represents the value that shows how social enterprises establish strategies, conduct daily operations, and build partnerships with stakeholders. Therefore, this study aims to explore and understand the meaning of "impact" from the perspective of social enterprise actors. The research data consists of observations and interviews with social enterprise business actors, as well as documentation related to the research theme. Data analysis was conducted using a case study approach, which involves data reduction, coding, and theme determination, followed by interpreting the analysis results to address the research problem. The findings illustrate that the impact for social enterprises can be interpreted as creating positive changes in the lives of people in society. This is ingrained from the strategy setting to daily operations because success for a social enterprise is not only measured by profit but also by the social impact generated. Additionally, a social enterprise is also considered a green business when impact thinking correlates with sustainability principles.
Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk Rahmat, Radhi Abdul Halim; Ramdhany, Muhamad Arief; Hendayana, Yana; Novatiani, Ait
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.v6i2.776

Abstract

This study highlights the consequence of tax optimization, regulatory compliance, and environmental risk index on the likelihood of transfer pricing in Indonesia's property, real estate, and building construction sectors. This study adopts a quantitative research approach, analyzing data from 19 companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021 (76 observations). This study contributes novelty by employing binary logistic regression to investigate the interaction of tax optimization, regulatory compliance, and environmental risk index on transfer pricing in Indonesia's property, real estate, and building construction sectors, providing valuable insights into the determinants of transfer pricing practices in these industries. The research employs multiple linear and binary logistic regression to examine the influence of tax optimization, regulatory compliance, and environmental risk index on transfer pricing likelihood. - Tax optimization and regulatory compliance significantly impact the likelihood of Transfer Pricing in the property, real estate, and building construction sectors in Indonesia. However, the interaction between tax optimization and the environmental risk index does not significantly influence transfer pricing likelihood. In contrast, the interaction between regulatory compliance and the environmental risk index does have a significant positive effect. The implications are that tax optimization may subtly influence transfer pricing in the studied sectors. Maintaining regulatory compliance appears to act as a deterrent, and a favorable environmental risk index may encourage transfer pricing practices in Indonesia's property, real estate, and building construction industries.
Green Investment Appraisal: A Comprehensive Framework for Evaluating Environmental and Financial Returns Purwanti, Ari
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.v6i2.778

Abstract

This article presents a comprehensive framework for evaluating green investments, considering environmental impacts and financial outcomes. This framework is designed to assist decision-makers in identifying projects that provide high financial returns while considering positive environmental impacts. The proposed green investment evaluation methods include net present value (NPV), internal rate of return (IRR), and cost-benefit analysis, which considers the economic value of environmental impacts. The proposed green investment evaluation method includes Net Present Value (NPV) and Internal Rate of Return (IRR), tools commonly used in financial assessment. This framework also considers a cost-benefit analysis that includes the economic value of environmental impacts. These results allow stakeholders to consider energy savings, carbon emission reduction, and the social impact of green investment projects.
The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality Sari, Gema Ika; Suhaili, Ahmad; Lesfandra, Lesfandra
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.v7i1.779

Abstract

The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
Management Audit of the Effectiveness of Human Resources in Government Organizations Supardi, Supardi
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.v5i2.780

Abstract

Human resources (HR) effectiveness is an essential factor in the success of an organization, especially in a government environment that influences the delivery of public services. This research aims to evaluate the effectiveness of human resources (HR) in government organizations through a management audit approach. This research uses a qualitative approach with descriptive methods. The research results show that management audits in improving the effectiveness of human resources (HR) in government organizations include several essential steps. This includes HR planning by considering SWOT analysis, HR recruitment and selection by ensuring compliance with SOPs and statutory regulations, employee training and development to increase competency, performance appraisal to encourage productivity, and management of compensation and labor protection that is fair and by regulations. Audits are also crucial in ensuring that layoffs and retirements are carried out transparently and with due regard for workers' rights. Furthermore, management audits of human resources (HR) effectiveness bring various benefits to the organization. Audits help identify weaknesses in HR management, enable focus on necessary improvements, and increase the efficiency of HR processes. In addition, audits ensure legal compliance with HR policies, reduce legal risks, and enable employee development that aligns with organizational needs. Thus, HR management audits ensure optimal performance and organizational sustainability
Personnel Management of The Indonesian National Army Air Force (TNI-AU) In Preparing To Implement Network Centric Warfare Sudarya, Agus
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.v5i2.781

Abstract

This study attempts to describe the management of Indonesian Air Force (TNI-AU) personnel in preparing for the implementation of Network Centric Warfare (NCW). Globally, the military’s Information and Communication Technology (ICT) is growing. The war in this digital era makes every country need to prepare itself for the attacks of the digital world. In Indonesia itself, the Indonesian National Army (TNI) has included NCW as one of its programs to deal with possible disturbances in state security stability through the digital world. In addition, NCW is needed by the TNI as a form of a centralized and fast command communication strategy. This study uses a case study strategy involving five informants and written data to complete the integrity of the data. In personnel training management, the TNI-AU has prepared integrated infrastructure development, modeling and simulation, cyber defense management, and personnel management to be specially prepared to occupy crucial positions in the implementation of NCW. This personnel training concentrates on strengthening protection from foreign attacks in the digital world and the technology of unmanned warfare vehicles.
The effect of perceived benefits, ease of use and customer trust on interest reusing mobile banking services Nugraha, Heri; Hasyim, Muhamad Ardi Nupi
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.v5i2.782

Abstract

The Influence of Perceived Benefits, Ease of Use, and Customer Trust on Interest in Reusing Internet Banking/Mobile Banking Services” under the guidance. The purpose of the study is to examine the effect of perceived benefits, ease of use and customer trust on the interest in reusing internet banking/mobile banking services. This study uses quantitative methods (descriptive and associative). Data collection techniques use questionnaires by distributing a list of questions or written statements to be answered or filled out with the number of 100 respondents were taken randomly. Perception of Benefits, Ease of Use and Customer Trust have a significant effect on interest in reusing internet banking/mobile banking services. Based on the respondents, Perceived Benefits and Ease of Use show a strong category, while Customer Trust shows a very strong category. So that the results of the study show: Perception of Benefits, Ease of Use and Customer Trust on the interest in reusing internet banking/mobile banking services at bank OCBC NISP is very strong.
Deconstructing Finance Management: A Qualitative Examination through Accounting Literature Widarni, Eny lestari
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.v5i2.783

Abstract

This study examines the deconstruction of traditional financial management concepts through accounting literature, aiming to address the limitations of conventional approaches and propose adaptive frameworks that integrate social, cultural, and contextual dimensions. The research adopts a qualitative systematic literature review, synthesizing insights from Agency Theory and Institutional Theory to explore the interplay between internal governance mechanisms and external environmental pressures. The findings reveal significant areas for improvement in traditional financial models, such as Net Present Value (NPV) and Internal Rate of Return (IRR), which fail to account for managerial biases, organizational culture, and societal expectations. Accounting frameworks are pivotal in bridging these gaps by emphasizing transparency, accountability, and sustainability through sustainability reporting and socially responsible disclosures. Discussions highlight the influence of governance structures and external regulatory pressures in shaping ethical and adaptive financial practices. At the same time, managerial biases and cultural dynamics underline the need for a holistic approach to decision-making. This study offers practical implications for managers and policymakers, recommending the adoption of robust governance structures, enhanced accounting literacy, and integrative financial models that prioritize long-term resilience. While contributing to the academic discourse on financial management, this research identifies its limitations in empirical validation. It calls for future studies to explore longitudinal and cross-contextual analyses to enrich understanding further.
Analyzing Public Sector Accounting Standards: A Qualitative Synthesis of Literature Prabowo, Bambang Hadi
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.v5i2.785

Abstract

This qualitative synthesis aims to provide a comprehensive overview of public sector accounting standards, focusing on their definitions, specificities, challenges, and implications. The research objective is to analyze existing literature to identify key themes, trends, and areas for further inquiry in public sector accounting. A systematic review of relevant studies was conducted, with data extracted and analyzed to derive insights into accountability, transparency, accrual basis of accounting, adoption of International Public Sector Accounting Standards (IPSAS), challenges, opportunities, and implications for future research. The findings reveal that robust accounting standards are crucial for ensuring transparency and accountability in governmental entities. Adoption of accrual accounting enhances the accuracy and relevance of financial reporting, while the convergence towards IPSAS facilitates comparability and consistency across jurisdictions. Challenges include capacity constraints, resistance to change, and keeping pace with evolving regulatory environments. However, opportunities exist in leveraging technology, increasing collaboration, and investing in professional development. Future research should focus on longitudinal studies, comparative analyses, interdisciplinary approaches, stakeholder perceptions, and the role of emerging technologies in public sector accounting. This synthesis contributes to the scholarly discourse by providing insights into the complexities and implications of public sector accounting standards.
Examining the Evolution of Management Accounting: A Qualitative Review Harnani, Sri
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.v5i2.786

Abstract

This qualitative review investigates the evolution of management accounting, focusing on its historical development, theoretical frameworks, and contemporary practices. The research aims to provide insights into the adaptive nature of management accounting in response to changing organizational needs, technological advancements, and societal trends. The methodology involves a comprehensive literature review encompassing historical analysis, theoretical perspectives, and empirical studies in the field of management accounting. Key findings reveal the historical roots of management accounting tracing back to the Industrial Revolution, with significant milestones including the emergence of cost accounting techniques, budgeting systems, and advanced methodologies like activity-based costing and strategic management accounting. The review also identifies theoretical frameworks such as agency theory, contingency theory, and institutional theory, offering diverse perspectives on the role and functioning of management accounting within organizations. Contemporary practices in management accounting emphasize strategic analysis, risk management, performance measurement, and the integration of financial and non-financial metrics. Technological advancements, particularly in information technology, have revolutionized decision support capabilities, enabling real-time monitoring and analysis of organizational performance. The synthesis of literature underscores the dynamic and multifaceted nature of management accounting, highlighting its pivotal role in facilitating strategic decision-making, enhancing organizational performance, and driving sustainable growth. The findings contribute to a deeper understanding of management accounting evolution and offer implications for practice and future research.

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