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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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Exploring the Dynamics of Managerial Accounting Practices: A Literature Review Sulisnaningrum, Ema
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.v5i2.787

Abstract

This research conducts a qualitative analysis to explore the dynamics of managerial accounting practices, aiming to uncover determinants of adoption, impacts on organizational performance, and contextual factors shaping such practices. The study employs a systematic literature review methodology, synthesizing existing research from academic databases and journals. Through thematic analysis, key themes including organizational determinants, impacts on performance, and contextual influences are identified and analyzed. The findings reveal that organizational factors such as size, structure, culture, and leadership style significantly influence the adoption of advanced managerial accounting techniques. Additionally, external factors such as regulatory requirements, industry dynamics, and technological advancements play a crucial role in shaping adoption patterns. Effective implementation of managerial accounting practices is associated with improved financial performance, operational efficiency, and strategic decision-making capabilities. Furthermore, contextual factors including industry dynamics, environmental uncertainty, and technological advancements influence managerial accounting practices, driving organizations to adopt innovative and agile approaches. The study contributes to advancing scholarly understanding of managerial accounting practices and highlights avenues for future research.
Understanding the Nexus of Human Resource Management and Financial Management: A Literature Review Perspective in Accounting Sasongko, Budi
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.v5i2.788

Abstract

This study explores the nexus between Human Resource Management (HRM) and Financial Management (FM) within the domain of accounting, aiming to elucidate its implications for organizational performance and financial reporting. Employing a qualitative literature review methodology, the research systematically identifies, analyzes, and synthesizes relevant scholarly works to provide a comprehensive understanding of this integration. The study's objectives are to investigate the alignment of HRM practices with financial objectives, examine the implications for financial reporting and disclosure, and propose future research directions. Through systematic search strategies and data collection techniques, diverse perspectives, theories, and empirical findings are synthesized to develop a coherent narrative. The thematic analysis reveals significant insights: firstly, strategic alignment of HRM practices with financial objectives positively impacts organizational performance, as evidenced by studies on high-performance work systems and talent management. Secondly, the integration of HRM and FM extends beyond operational performance to influence financial reporting practices and governance mechanisms, as explored in research on human resource accounting and earnings management. Finally, the study identifies future research directions, emphasizing the need for longitudinal studies, interdisciplinary research, and exploration of ESG considerations. The findings contribute to scholarly understanding by highlighting the strategic importance of aligning HRM practices with financial objectives and implications for financial reporting. Keywords: Human Resource Management, Financial Management, Accounting, Organizational Performance, Financial Reporting.
Exploring Taxation Dynamics: Perceptions and Strategies in Marketing Practices Kurniawan, Gogi
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.v5i2.789

Abstract

This study investigates taxation dynamics within marketing practices, aiming to explore consumer perceptions, firm strategies, and their implications for profitability and market performance. Employing a qualitative analysis of existing literature, the research examines key themes and patterns in taxation-related studies. The study finds that consumer perceptions significantly influence purchasing decisions, with tax perception impacting willingness to pay and brand preferences. Firms employ various strategies such as tax planning, pricing adjustments, and lobbying efforts to navigate taxation dynamics and optimize financial outcomes. Tax planning emerges as crucial for minimizing tax liabilities and enhancing competitiveness. Additionally, firms adjust pricing strategies and product portfolios in response to tax policies, while tax-efficient supply chain management mitigates tax-related risks. The interaction between taxation dynamics and market performance has significant implications for firm profitability, market structure, and economic growth. Higher tax burdens correlate with reduced corporate earnings and investment, influencing market competition and innovation. The effectiveness of tax incentives remains debated, highlighting the need for further research to inform evidence-based policymaking and strategic management practices. This study contributes to theoretical understanding by elucidating the complex interplay between taxation policies, consumer behavior, firm strategies, and market outcomes.
The Impact of Company Dimensions and Marketing Strategy on Tax Avoidance Practices: Empirical Study of Mining Sector Manufacturing Companies Sugiat, Jajang
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.v6i2.791

Abstract

This research aims to explore the impact of company dimensions and marketing strategies on tax avoidance practices in manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The data used in this research is panel data from manufacturing companies in the mining sector listed on the IDX during that period. Panel regression analysis is used to test the relationship between company size (SIZE) and marketing (Market) variables on tax avoidance practices (ETR). The results of the analysis show that company size has a significant influence on tax avoidance practices, although it does not reach the 5% significance level. On the other hand, marketing variables do not show a significant influence on tax avoidance practices. These results confirm previous findings that company size plays an important role in tax avoidance practices in the mining sector. Nevertheless, the implications of marketing strategies for tax avoidance should not be ignored, as this can influence a company's resource allocation and risk management. This research provides an important contribution to understanding the factors that influence tax avoidance practices in the mining sector manufacturing industry. The implications of this research can provide valuable input for the formulation of more effective policies in managing tax avoidance practices and increasing tax compliance in the sector.
Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God's Locus of Control and Love of Money Mais, Rimi Gusliana; Nuryati, Tutty
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.v6i1.792

Abstract

This study investigates the impact of accounting students' knowledge of professional ethics on their ethical perceptions, with the moderating variable of the love of money. The study employs SmartPLS software and focuses on accounting students from the 2018 to 2020 classes at various state and private campuses in East Jakarta. The research sample comprises 96 participants who completed a questionnaire distributed online via Google Forms. The findings indicate that while knowledge of professional ethics does not predict ethical perceptions, a God Locus of Control does have a positive effect. Also, Love Of Money was not found to moderate ethical knowledge, but God's Locus of Control impacts ethical perceptions. These results suggest that accounting students must strengthen their knowledge of professional ethics, understand God's Locus of Control, and avoid excessive love of money to become successful and integrated accountants.
The Effect of Financial Planning on Consumer Debt Management: The Role of Financial Literacy, Self-Efficacy, and Financial Motivation Jumady, Edy; Alam, Syamsul; Hasbiyadi, Hasbiyadi; Fajriah, Yana; Anggraini, Yaisa
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.v7i1.793

Abstract

This qualitative study investigates the complex interplay between financial literacy, financial behavior, self-control, debt management, and financial well-being. Utilizing in-depth interviews with a purposively selected group of individuals engaged in financial planning to manage personal or household debt, the research aims to explore how financial literacy, self-efficacy, and financial motivation mediate the relationship between financial planning and consumer debt management. The methodology encompasses a thematic analysis of participants' narratives to identify and interpret the underlying themes related to financial management practices. Findings reveal a multifaceted relationship where financial literacy emerges as a foundational element, enhancing participants' ability to manage debt effectively. High financial self-efficacy, influenced by literacy, motivates proactive financial behaviors, leading to improved financial well-being. Conversely, low self-control and procrastination were identified as significant barriers to effective debt management. The study also highlights the pivotal role of quantitative literacy and material values in shaping financial behavior, with strong quantitative skills and lower materialism associated with forward-looking financial decisions. These insights underscore the need for comprehensive financial education that addresses not only the cognitive aspects of financial decision-making but also the psychological factors influencing financial behaviors. Tailoring financial education to individual needs and contexts is critical for enhancing financial literacy, self-efficacy, and motivation, ultimately leading to better debt management and financial health.
Increasing Financial Efficiency and Employee Performance through Work From Home - Work From Office Work Method Implementation Strategies: A Conceptual Framework for Future Research Agenda Suyono, Joko; Alimudin, Arasy; Elisabeth, Damarsari Ratnasahara; Sukaris, Sukaris; Darmayanti, Novi
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.v7i1.795

Abstract

This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Office (WFO) work methods on organizational financial efficiency and employee performance. The study employs a systematic literature review methodology to synthesize relevant theoretical frameworks and empirical evidence. The findings reveal that the strategic implementation of WFH-WFO integration can lead to significant improvements in both financial efficiency and employee performance. Key determinants of successful implementation include robust technological infrastructure, managerial support, and a conducive organizational culture. Theoretical implications highlight advancements in organizational theories, behavioral theories, and management theories, while managerial implications underscore the importance of strategic planning, investment in technological infrastructure, cultivation of organizational culture, promotion of employee well-being, training and development initiatives, and performance measurement and evaluation. Overall, this research provides actionable insights for organizations seeking to optimize financial efficiency and employee performance through the strategic integration of WFH-WFO work methods.
Enhancing SME Success: Exploring the Nexus of Marketing Capability, Product Innovation, and Financial Performance Suleman, Dede
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.v5i2.799

Abstract

Abstract: This study investigates the relationships between marketing capability, product innovation, and financial performance in small and medium-sized enterprises (SMEs). Data were collected from a diverse sample of 50 SMEs operating across various industry sectors in Mataram City, West Nusa Tenggara. Participants were selected using stratified sampling to ensure representation across different demographic groups. The measurement scales for marketing capability, product innovation, and financial performance were adapted from established instruments in the literature and further validated through a pilot test. The results reveal significant positive relationships between marketing capability and both product innovation and financial performance. However, the hypothesized relationship between product innovation and financial performance was not supported. These findings underscore the importance of investing in and enhancing marketing capabilities as a strategic imperative for SMEs seeking to drive innovation and achieve sustainable financial success.
Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research Nasrun, Muhammad; Adil, Muhammad
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.v7i1.800

Abstract

This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.
Analysis of the Business Environment in Formulating Marketing Strategy and The Impact on Sales and Financial Performance in the Post COVID 19 Pandemic Syaifuddin , Syaifuddin
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.v6i2.801

Abstract

The current environmental changes as a result of the COVID-19 pandemic and entering the "new normal era" require companies to adapt business and marketing strategies that are appropriate and effective. Companies should formulate appropriate marketing strategies to gain competitive advantages and win the market. The purpose of this research is to determine the role of the external and internal environments in marketing strategy formulation and its impact on sales performance. This research is conducted by using descriptive and explanatory survey methods. The tool of analysis is the structural equation model. The unit of analysis is the creative industry in Bandung, while the unit of observation is the management. The sampling technique used is stratified random sampling. The characteristics are measured from each respondent's external environment, internal environment, marketing strategy, and sales performance. The results show that the external environment as well as the internal environment affect marketing strategy and sales performance significantly

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