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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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Personality Intolerance of Ambiguity in Planning and Developing Bumdes Behavior Siallagan, Hamonangan; Sinurat, Mangasa; Gaol , Vebry Lumban; Sinaga , Pebrien Mauli
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.v7i2.816

Abstract

This study aims to examine the influence of psychological factors on the behaviour of planning and developing illage-owned enterprises (BUMDes) with the aim of increasing village original income (PADesa). The factors studied include belief in the usefulness of BUMDes, attitude, subjective norm, perceived behavioural control, interest, as well as the moderating role of ambiguity ntolerance. Primary data was collected through questionnaires distributed to respondents, and data analysis was conducted using the structural equation modelling (SEM) approach using the partial least squares (PLS) technique through WarpPLS software. The results showed that all hypotheses proposed were supported, with a negative influence from intolerance of ambiguity. The implication of this study is that cognitive theory, along with the Theory of Planned Behaviour (TPB), can be used to understand and explain the behaviour of planning and developing BUMDes so as to increase village original revenue.
HR Analytics: Predicting and Enhancing Financial Performance through Human Resource Data Nurbaiti, Beti
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.v4i2.819

Abstract

The aim of this research is to investigate the predictive capabilities of HR Analytics in enhancing organizational financial performance. Employing a comprehensive literature review, this study examines the correlation between various HR metrics and key financial indicators, such as revenue growth and profitability. Methodologically, longitudinal analysis of HR practices and financial performance data is conducted to assess the predictive power of HR Analytics. The findings reveal significant correlations between HR metrics such as employee engagement, talent management practices, and training investments, and organizational financial outcomes. Specifically, organizations with engaged workforces and effective talent management strategies exhibit higher levels of profitability and innovation. Strategic investments in employee development, as evidenced by training investments, yield tangible benefits in terms of productivity and financial performance over time. These results underscore the importance of leveraging HR data to inform strategic decision-making processes and optimize HR strategies to align with broader business objectives. Moving forward, organizations are encouraged to adopt a holistic approach to HR management, integrating HR practices with emerging technologies and fostering cross-functional collaboration to drive sustainable growth and competitiveness.
Product Differentiation Strategy for Organizational Financial Profitability: Enchancing Market Share and Profitability- A Comprehensive Literature Review Tojiri, Yusuf
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.v6i2.821

Abstract

This research aims to explore the impact of product differentiation strategies on a firm's competitive advantage and market performance and organizational financial profitability, particularly within highly competitive markets. The study is anchored in the resource-based view (RBV) and the positioning perspective, providing a theoretical lens through which the multifaceted nature of differentiation is examined. Methodologically, this investigation synthesizes a comprehensive literature review with empirical data, utilizing quantitative methods to assess the correlation between differentiation strategies and their effectiveness in enhancing market share and profitability. The findings reveal that effective product differentiation, encompassing unique product attributes, innovative technologies, and a well-orchestrated marketing mix, significantly contributes to a firm's competitive edge. Specifically, the integration of advanced technologies like artificial intelligence and the Internet of Things into product offerings not only enhances functional attributes but also elevates the customer experience, thereby distinguishing products in saturated markets. Additionally, strategic brand management and the alignment of marketing mix components are crucial in communicating value and building brand equity, which in turn supports sustained competitive advantage. These results underscore the critical role of dynamic capabilities in adapting product strategies to evolving market conditions and consumer preferences, highlighting the necessity for firms to continually innovate and tailor their offerings to maintain market relevance and leadership.
The Effect of Financial Constraints and Political Connections on Tax Aggressiveness with ESG Disclosure as a Moderating Variable Hajriati, Tuty; Rahman, Aulia Fuad; Rusydi , Mohamad Khoiru
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.v7i2.823

Abstract

This study investigated the effect of financial constraints and political connections on tax aggressiveness. Additionally, ESG disclosure was used as a moderating variable to examine the impact of financial constraints and political connections on tax aggressiveness. Quantitative research uses secondary data. Data was collected from company reports, annual reports, and sustainability reports. The data was analyzed using hypothesis tests. The results of this study demonstrated that financial constraints and political connections positively influenced tax aggressiveness. Furthermore, this study revealed that ESG disclosure could weaken the positive influence of financial constraints on tax aggressiveness. In addition, ESG disclosure did not moderate the influence of political connections on tax aggressiveness. The tax authority can improve PMK No. 22/PMK.03/2020, about procedures for implementing transfer price agreements in unique company relationships by considering ESG disclosure to prevent an increase in tax aggressiveness. This study adds ESG disclosure to classify the inconsistency of previous research (Adela et al., 2023; Solikin & Slamet, 2022; Octaviani & Sofie, 2018), which are thought to have a combined influence on the financial constraints and political connections on tax aggressiveness.
Integrity of Financial Statements: An Empirical Study in Indonesia Suzan, Leny; Iqbal, 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.v7i1.824

Abstract

The integrity of financial reporting depends on the accuracy and objectivity of the data given. Another technique to assess a company's reliability in providing financial data is by looking at their reporting integrity. The purpose of  this  study  is  to  investigate  the  relationship  between  intellectual  capital,  leverage,  and  the  credibility  of financial  statements  from  an  institutional  ownership  perspective.  The  following  transportation  and  logistics businesses  were  chosen  using  a  purposive  sample  technique:  all  companies  listed  on  the  Indonesia  Stock Exchange from 2018 to 2022. The researchmethodology for this study is panel data regression, and Eviews 12 will be used for data analysis. The study's findings indicate that all three independent factors have an impact on financial report integrity concurrently; Intellectual capital has no effect, Leverage has a negative impact, and institutional ownership positive effect.
Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size Suzan, Leny; Mutiah, Noraini Fairuth
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.v7i1.825

Abstract

It is critical to keep financial reporting accurate since it impacts company strategy, confidence from investors and stakeholders, ability to make strategic decisions, availability of funds, and management of reputation. Examining property and real estate companies listed on the Indonesia Stock Exchange between 2018 and 2022, this study seeks to ascertain the effects of company size, intellectual capital, and independent commissioners on the accuracy of their financial statements. This study used descriptive statistics and regression panel data to analyze its data. Independent commissioners, intellectual capital, and company size all have a role in how trustworthy financial statements are, according to the research. The credibility of a company's financial accounts is unaffected by its size. The firm's stance is heavily influenced by intellectual capital, whereas independent commissioners significantly hinder it.
Business Revenue Enhancement Through Micro Credit: Case Study on MSME at Cimahi Keripik Pojok Center Nurhayati, Nurhayati; Maulana, Muhammad Fikri; Anggraeni, Nurul Meilani; Destianti, Selvia Nur
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.v6i1.826

Abstract

This research aims to identify the implementation and effectiveness of Micro Credit distribution in enhancing business earnings for micro-enterprises in Cimahi, focusing on the Cimahi Keripik Pojok Center. It also investigates the constraining factors faced by these micro-entrepreneurs in accessing and utilizing Micro Credit. The study employs a qualitative descriptive research design, utilizing case study methods to gather detailed information from 15 micro-entrepreneurs at the Cimahi Keripik Pojok Center. Data was collected through observations, interviews, and questionnaires, and analyzed using data reduction, data presentation, and conclusion drawing techniques. Triangulation was used to ensure data validity. The research found that Micro Credit significantly enhances business revenue for micro-entrepreneurs. However, several constraints were identified, including lack of socialization about Micro Credit, complicated bureaucratic processes, high-interest rates, and inadequate collateral. Despite these challenges, entrepreneurs who accessed Micro Credit reported increased capital and production capabilities, which led to higher income and improved business stability. The study's findings highlight the need for improved socialization and simplified processes for accessing Micro Credit. Policymakers and financial institutions should focus on making Micro Credit more accessible and affordable, ensuring that micro-entrepreneurs can leverage these loans for business growth. This research contributes to the understanding of how Micro Credit can be optimized to support MSMEs, ultimately fostering economic development and reducing poverty
Factors that influence MSMEs to Report Taxes Damayanti, Prisila; Prihanto, Hendi
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.v7i1.827

Abstract

The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball distribution technique based on information obtained during the survey to obtain a total of 110 samples. Data analysis uses Smart PLS statistical software with tests such as validity and reliability, inner and outer models, statistical t-hypothesis testing, multiple regression, and coefficient of determination—the results of the research state that not all of the hypotheses can be accepted. Taxpayers' knowledge of tax literacy and profitability obtained by taxpayers from MSME actors has a significant positive effect on the contribution of taxpayers' tax reporting so that the hypothesis is accepted, while tax rates through incentives set by the government and business opportunities from MSMEs are not has a significant effect on the contribution to tax reporting by MSME taxpayers so that the hypothesis is rejected.
Embracing the Beyond Budgeting Method to Enhance Performance in the Surakarta City Government Sugiarti; Zulfikar; Triyono
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.v7i2.830

Abstract

This study aims to explore the application of the Beyond Budgeting method as a strategic approach to enhance performance within the Surakarta City Government. Through observational methods and SWOT analysis, the strengths, weaknesses, opportunities, and threats facing the local government were identified. The findings reveal a pressing need for innovative management strategies, particularly in addressing issues such as corruption prevention, financial deficits, and the efficient allocation of resources. Embracing the Beyond Budgeting method emerges as a novel solution to streamline operations, foster transparency, and promote accountability. This research underscores the importance of adaptive governance models in navigating complex challenges faced by municipal administrations. The implications of adopting the Beyond Budgeting method include improved decision-making processes, enhanced service delivery, and sustainable development outcomes.
Regional Economic Policy Analysis: Problem Structuring and Forecasting Economic Growth in East Kalimantan Perdana, Gusti Naufal Rizky; Hakim, Abdul; Suryadi, Suryadi
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.v7i1.837

Abstract

Economic development plays a crucial role in efforts to improve income and welfare for the community. However, East Kalimantan still faces various issues in its economic growth. Slow economic growth can be a hindrance to achieving development goals. Therefore, policy analysis on regional economic policies is essential. The aim of this research is to provide a detailed description and in-depth analysis of the existing problems of economic growth in East Kalimantan Province and to forecast the economic growth of East Kalimantan Province for the next five years, which will serve as the basis for strategic planning for the future of the region. This research is a qualitative descriptive study. Data sources were selected using purposive sampling techniques. Data collection techniques included observation, interviews, and documentation. The data analysis technique used is the interactive model from Miles et al., (2014), which consists of data reduction, data display, and conclusion drawing or verification. The results of the study indicate that East Kalimantan Province faces serious challenges in economic diversification and reducing dependence on the mining and quarrying sector. This situation poses long-term risks as natural resources are non-renewable. Serious efforts are needed to formulate policies that promote economic diversification to ensure economic sustainability. The economic growth forecast highlights the importance of careful strategies in optimizing the potential of the National Capital City relocation to support stable and sustainable economic growth in the future.

Page 23 of 37 | Total Record : 363

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