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
 20   21   22   23   24 
The Role of Corporate Value in Mediating Inflation and BI Rate on Indonesia's Sharia Stock Prices Suhendi, Suhendi; Rusiadi, Rusiadi; Safrida, Winda; Nasution, Lia Nazliana; Rangkuty, Dewi Mahrani
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.v6i1.804

Abstract

Economic development and expansion are the driving forces behind this research, and one way to achieve these goals is through participating in the capital market by purchasing and selling shares. The purpose of this study is to identify the following variables as confounding factors: company value, inflation, and the bi-ratio of sharia stock prices. This study makes use of historical data, with 17 companies that are listed on the BEI-Mes serving as the population. Multiple linear regression analysis and route analysis are used in data analysis. The findings of the partial test data analysis (t test) indicate that firm value has a positive and significant impact on sharia share prices, while bi rate has a negative but not statistically significant impact. Inflation also has a partial positive impact on sharia stock prices. Whereas inflation has a huge and negative impact on firm value, the bi rate has a positive and considerable impact on it. Furthermore, path analysis findings indicate that the bi rate and inflation have a major impact on the price of sharia stocks, with company value acting as a mediating factor
Moderation of Self-Control on The Relationship of Financial Literacy and Saving Behavior in Women Lupikawaty, Marieska; Fadila, Dewi; Zainal Ridho, Sari Lestari; Angguna, Welan Mauli; Nurcahaya, Claudia; Fadhil, Sayyid Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.805

Abstract

This study aimed to examine savings behavior of 97 women in the millennial generation and Gen Z group who live in rural areas. Recent surveys show that millennials and Gen Z recognize the importance of saving but only have savings that are enough to fulfill their life for three months. The research was conducted using a quantitative experimental between subject design method to answer questions regarding the influence of financial knowledge socialization on financial literacy. A non-experimental quantitative study was conducted to determine the moderating role of self-control on the influence of financial literacy on saving behavior through self-report on valid and reliable questionnaires and scales. The study results show that financial literacy and self-control have a role in explaining saving behavior (R2 = 0.52, p ≤ 0.05). Financial literacy has a significant positive impact in increasing saving behavior. Self-control also has an equally significant influence in explaining saving behavior. However, through testing the moderating role, self-control has a significant negative impact in influencing the relationship between financial literacy and saving behavior, this is interesting for further discussion.
The Role of Competitor Analysis, Market Orientation, and Service Quality in Working Capital Management and Operational Leverage as Links to Financial Stability of Manufacturing Companies Listed on the IDX: A Qualitative Approach Abubakar, Herminawaty; Ruslan, Muhlis; Suriani, Seri
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.v7i1.807

Abstract

This study investigates the interconnectedness of competitor analysis, market orientation, service quality, working capital management, and operational leverage in shaping organizational financial stability. The research aims to identify strategic implications for effective management of these factors and provide insights for both theoretical understanding and managerial practice. The study employs a systematic literature review methodology to analyze existing research across various domains and synthesizes findings to elucidate the relationships among the variables. The results reveal that competitor analysis serves as a foundational element in strategic planning by providing insights into market dynamics and competitive positioning. Market orientation complements this by emphasizing customer-centricity and responsiveness to market needs, while service quality emerges as a critical determinant of organizational success. Effective working capital management and operational leverage strategies significantly impact financial stability by optimizing resource utilization and cost efficiency. The findings suggest that organizations must adopt a multidimensional approach to strategic management, integrating insights from marketing, finance, and operations. Managerial implications include prioritizing investments in market intelligence, fostering a customer-centric culture, optimizing working capital management practices, and carefully managing operational leverage. Collaboration across functional areas and agile decision-making are essential for adapting strategies to dynamic market conditions. Overall, the study contributes to a deeper understanding of the complex interplay among these factors and provides actionable recommendations for enhancing financial stability and sustaining competitive advantage.
Strategies and Public Policies for Economic Recovery Post-Pandemic: The Role of Taxation According to Qualitative Studies Tauhid Syukur, Alam
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.v7i1.809

Abstract

This qualitative synthesis investigates the role of taxation in post-pandemic economic recovery, aiming to provide insights into effective policy strategies. Drawing upon a systematic review of qualitative literature from diverse disciplines such as economics, public policy, and taxation theory, the study explores the multifaceted nature of taxation's impact on recovery trajectories. Methodologically, the research employs thematic analysis to identify key themes and patterns emerging from the literature. The findings highlight taxation's critical role as a revenue-generating mechanism for governments facing fiscal deficits post-pandemic. Moreover, the study elucidates taxation's redistributive function in mitigating income inequality and promoting social cohesion through progressive tax policies. Tax incentives emerge as crucial tools for stimulating investment and innovation, fostering economic dynamism amidst recovery efforts. However, caution is advised against onerous tax regimes that may impede economic growth. Overall, the research underscores the importance of adopting a balanced and forward-thinking approach to tax policy design, considering the diverse needs and challenges facing economies in the aftermath of the pandemic.
The Influence of Talent Management and Human Resource Management Practices on ASN Performance Through Intervening Variables of Organizational Commitment Ningrum, Risya Lestari; Lusiana, Desi; Pratminingsih, Sri Astuti
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

Abstract

This study aims to determine the influence of talent management and human resource management practices on the performance of ASN (State Civil Apparatus) through intervening variables of organizational commitment. This research was conducted at an ASN who worked in the Administrative Bureau of the Head of the Regional Secretariat of West Java Province. The population in this study was 123 ASN people. Meanwhile, the determination of the sample uses the total sampling technique. The research method used through a quantitative approach by taking data using a research instrument in the form of a questionnaire which is then measured on a likert scale. The results of data processing are studied and analyzed using a path analysis model. The findings in this study show that talent management has no significant influence on ASN performance either directly or indirectly through intervening variables. Meanwhile, the variables of human resource management practices have a significant influence on the performance of ASN both directly and indirectly through variable intervening, namely organizational commitment. In this case, other more in-depth research is needed to find out other factors that can affect the performance of ASNs working in the local government environment.
Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan, Rustan; Rum, Muh.; Hamkah, Hamkah
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.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
The Effect of Training and Career Management Through the Mediating Role of Organizational Commitment To The Performance of Hospital Employees Rusmana, Mey Irmayanti; Muhammad, Halifta; Firdaus, Erwin
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

Abstract

This study aims to find out and analyze the influence of training and career management on the performance of employees of The Muhammadiyah Hospital Bandung, especially in the nursing division, but this research was carried out through intervening variability, namely organizational commitment. The research method used in this study used a quantitative approach by sampling using a random sampling technique from the total research population of 149 nurses. Then data collection was carried out using a research instrument in the form of a questionnaire measured on a likert scale. This study also conducted an analysis prerequisite test on the data that has been obtained, so that data that has met the requirements can be processed using multiple linear regression and analyzed using path analysis with the help of the SPSS Ver. 28 program. The findings show that the variables of training and career management have a positive and significant influence on the performance of nurses both directly and through the intervening variability of organizational commitments.
The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry Rely, Gilbert
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.v5i2.813

Abstract

This research delves into the intricate relationship between tax policy and investment decisions within the manufacturing industry. Through a comprehensive literature review, the study aims to elucidate the impact of tax incentives on investment behavior, particularly focusing on their effectiveness in stimulating innovation and competitiveness among manufacturing firms. Employing qualitative research methodology, the selection of literature involves identifying and analyzing scholarly articles, books, and reports that provide insights into the research topic. Data collection entails systematic gathering of information from selected sources, while data analysis involves identifying themes, patterns, and relationships within the literature. The findings underscore the pivotal role of tax incentives, such as investment tax credits, accelerated depreciation, and research and development (R&D) deductions, in shaping investment decisions within the manufacturing sector. Moreover, the differential effects of tax policy reforms on firms of different sizes, the influence of global dynamics including international tax competition and trade liberalization, and the implications for future research are discussed. The study contributes to a deeper understanding of the mechanisms through which tax policy influences investment decisions, offering insights for policymakers and businesses to navigate the complexities of the global economy more effectively.
Examining Financial Strategy Management: Understanding Financial Performance, Investment Decisions, and Strategic Approaches through Qualitative Description and Literature Review Molina, Molina; Wilestari, Median
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.v6i1.814

Abstract

This research delves into the complexities of financial strategy management through a qualitative examination and literature review, aiming to illuminate key insights into managing financial performance, investment decisions, and strategic approaches within organizations. The primary objective of this study is to provide a comprehensive understanding of financial strategy management by synthesizing existing knowledge and identifying gaps for further exploration. The research methodology involves a qualitative description and literature review, drawing upon seminal works by renowned scholars in finance, economics, psychology, and strategic management. Findings from the literature review underscore the multifaceted nature of financial strategy management, emphasizing the significance of adopting a balanced and comprehensive approach to financial performance evaluation, integrating both quantitative metrics and qualitative insights. Moreover, the research highlights the pivotal role of investment decisions in driving organizational performance outcomes, elucidating insights from modern portfolio theory, behavioral finance, and empirical studies. Additionally, the study identifies diverse strategic approaches in financial management, ranging from Mintzberg's ten schools of strategy formulation to Porter's competitive strategy frameworks, emphasizing adaptability, innovation, and strategic flexibility in navigating dynamic business environments. The research contributes theoretical insights by enriching existing frameworks and offers practical implications for managerial practice, guiding organizations in enhancing financial management practices and achieving sustainable competitive advantage.
What are the Key Determinants of Human Resource Management Effectiveness in Enhancing Organizational Financial Performance? Rosyafah, Siti; Pudjowati, Juliani
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.v7i1.815

Abstract

This study aims to investigate the key determinants of Human Resource Management (HRM) effectiveness and their implications for organizational financial performance. A structured literature review methodology was employed to synthesize findings from various academic databases and sources, including Google Scholar, JSTOR, ScienceDirect, and business-focused databases like Business Source Premier. Keywords such as "human resource management," "organizational financial performance," "talent management," "training and development," and "performance management" were used to refine the search. The review focused on theoretical frameworks such as the Resource-Based View, Human Capital Theory, Strategic HRM Model, Social Exchange Theory, and Contingency Theory, as well as empirical studies examining the relationship between HRM practices and financial outcomes. The findings suggest that strategic alignment between HRM and organizational strategy is crucial for enhancing financial performance, along with effective talent management, training and development initiatives, and performance management systems. Moreover, organizational culture and the impact of technology were identified as important moderating and mediating factors influencing the effectiveness of HRM practices. The study underscores the need for HRM practitioners to align HRM practices with organizational strategy, invest in talent development, and leverage technology to drive organizational success. The synthesis of research findings provides valuable insights for both scholars and practitioners seeking to understand and enhance the effectiveness of HRM in achieving organizational financial performance.

Page 22 of 37 | Total Record : 363

 20   21   22   23   24 

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