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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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The Short-Term Causality Management Between Economic Growth and Excise Revenue: Review of Economic Regulation and Accounting Best Practice Budi Laksono, Agung; Adha, Wahyu Maulid; Hartoto, Hartoto; Buniarto, Edwin Agus; Widada, Rasyid
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.v7i2.838

Abstract

This study aims to find the Granger causality between economic growth and excise revenue. Does economic growth drive the increase in excise revenue, or vice versa, does excise revenue drive the increase in economic growth? To conduct this test, the Granger causality test is used. Observations were made from 1998 to 2018. This observation period was made considering that 1998 was the year after the economic crisis and 2018 was the last year the excise tariff policy was in effect before it became effective in 2019. Data sources were obtained from the government's state budget financial records. The results obtained are that there is no Granger causality between excise revenue (Xt) and economic growth (Yt), but on the contrary, there is a Granger causality between economic growth (Yt) and excise revenue (Xt). However, the performance of current excise revenue (Xt) is affected by the performance of excise revenue in the previous year (Xt-1), while the performance of excise revenue two years earlier (Xt-2) does not affect excise revenue this year (Xt). Similarly, economic growth in the previous year (Yt-1) also has no significant effect on this year's excise revenue (Xt).
Strategic Financial Management: Understanding the Dynamics of Financial Strategy, Performance and Investment Decisions Adi, Anas Firman
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.v6i1.839

Abstract

This research aims to delve into the intricacies of strategic financial management, performance evaluation, and investment decision-making processes within organizations. Employing a qualitative analysis and comprehensive literature review, the study explores various dimensions of these critical areas to uncover valuable insights. The research underscores the multifaceted nature of financial strategy dynamics, emphasizing the importance of aligning financial strategies with broader organizational goals, considering risk tolerance, cost of capital, and market dynamics. Moreover, it highlights the evolving nature of financial strategies in response to industry trends, technological advancements, and regulatory requirements. Performance evaluation dynamics are examined, advocating for a holistic approach that comprehensively integrates financial and non-financial indicators to assess organizational performance. Investment decision-making processes are also scrutinized, focusing on the need for organizations to adopt flexible and adaptive strategies amidst globalization, technological disruption, and changing consumer preferences. The findings underscore the significance of strategic alignment, innovation, and risk management in driving organizational success and sustainability. Overall, this research contributes to a deeper understanding of strategic financial management practices and provides valuable insights for organizational decision-makers.
Green Accounting and Earnings Management In Indonesian Manufacturing Companies Azizah, Widyaningsih; Fujianti, Lailah
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.v7i2.841

Abstract

Green accounting and earnings management are two concepts in accounting that have different focuses but can be interrelated in corporate practice. This study was conducted to determine the effect of green accounting implementation on earnings management before and during the COVID-19 pandemic. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The research sample consisted of 159 companies selected through a purposive sampling technique. Data analysis was carried out through regression analysis methods, paired sample t-tests, and the McNemar test. The results showed that there were differences in earnings management practices in the period before and during the COVID-19 pandemic. Meanwhile, green accounting practices before and during the COVID-19 pandemic showed no difference and had no significant effect on earnings management in that period. Significant profitability during the pandemic seems to be more dominant in influencing earnings management than green accounting practices.
Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation Mukti, Aloysius Harry; Sastrodiharjo, Istianingsih; Hariyanto, Oda I.B
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.v7i1.843

Abstract

The primary objective of this research is to examine the effects of financial literacy, financial management, social legitimacy, and the Fear of Missing Out (FOMO) on the impulsive buying behaviors of Indonesian Generation Z in the context of attending high-profile concerts, specifically Coldplay's concert. This study addresses the scarcity of research on the influence of big concert events on financial behavior and impulsive buying tendencies among the Indonesian Gen Z generations, highlighting the need for comprehensive financial management and literacy in the face of social pressures and FOMO. The research utilized an online survey conducted between January 1st and February 28th, 2023, targeting Indonesian Gen Z individuals. The sample consisted of 356 respondents, with data analysis performed using the Partial Least Squares (PLS) technique to assess the relationships between financial literacy, financial management, social legitimacy, FOMO, and impulsive buying behavior. The findings reveal that FOMO and social legitimacy positively contribute to impulsive buying behavior, while financial literacy negatively impacts such behaviors. Surprisingly, better financial management was also associated with higher impulsive buying, indicating a complex interplay between financial preparedness and the allure of social events. The study's limitations include its reliance on self-reported data through an online questionnaire and the potential lack of representativeness of the wider Indonesian Gen Z population. The methodology might not fully capture the long-term impacts of financial literacy and management on impulsive buying behavior. This research introduces a novel perspective by integrating the concept of big concert events as a significant factor influencing the financial behaviors of young Indonesians. It bridges a crucial research gap by elucidating the role of social legitimacy and FOMO alongside financial literacy and management in shaping impulsive buying tendencies, offering insights into the targeted financial education strategies to mitigate such behaviors.
The Influence of Eco-Control, Environmental Performance and Media Exposure on CSR Disclosure Putri, Syifa Diana; Yuliandhari, Willy Sri
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.v7i2.854

Abstract

The company has a responsibility to disclose corporate social responsibility. This study analyzes companies listed on the Indonesia Stock Exchange in the consumer non-cyclical sector for 2018-2022, focusing on eco-control (performance measurement, budgeting, and incentives), environmental performance, and media exposure, as well as their impact on corporate social responsibility disclosure. A quantitative approach, including panel data regression and descriptive statistics, was used to test the hypotheses. The sampling technique employed was purposive sampling, resulting in a sample of 10 companies with 50 observations. The results of the study indicate that performance measurement, budgeting, and media exposure have an impact on corporate social responsibility disclosure. However, no impact was found for incentives and environmental performance on corporate social responsibility disclosure.
Cost Management and Strategic Decision Making: The Role of Managerial Accounting Susilowati, Endah
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.v6i1.855

Abstract

This study investigates the integration of cost management and strategic decision-making, focusing on the role of managerial accounting. It aims to explore how advanced cost management techniques, particularly Activity-Based Costing (ABC), contribute to achieving competitive advantage and aligning with strategic objectives. The research employs a qualitative design, using case studies and interviews with senior managers and financial controllers in medium to large manufacturing firms. This approach provides detailed insights into the implementation and effectiveness of ABC and other cost management practices in strategic decision-making. The findings reveal that ABC enhances cost information accuracy, facilitating more informed strategic decisions regarding pricing, product mix, and process improvements. Top management support and a conducive organizational culture are crucial for successful ABC implementation. Firms that regularly update their cost management practices maintain accuracy and relevance in cost information. The balanced scorecard effectively aligns cost management with strategic objectives, improving strategic alignment and decision-making. Organizations should prioritize adopting ABC, ensure strong top management support, and foster a culture of innovation. Regular updates to cost management practices and investment in training programs enhance managerial competencies and decision-making. These findings provide valuable insights for practitioners and scholars, highlighting the strategic role of managerial accounting in driving competitive advantage.
Financial Statement Fraud Detection: The Hexagon Fraud Model Approach Yulianti, Yulianti; Sari, Ratna Novita; Santoso, Aprih; Ekdjaja, Margarita; Rorlen, Rorlen
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.v7i1.856

Abstract

The purpose of this study is to examine the likelihood of financial statement fraud using the fraud hexagon model, including pressure (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (frequent CEO pictures), and conspiracy (connection with government projects) on financial statement fraud. The sample of this study is manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021, with a total of 73 companies. The data was processed using SPSS 22 software. The results of this study indicate that financial stability has a positive effect on financial statement fraud. However, ineffective monitoring, change of auditor, change of directors, frequent number of CEO pictures, and connection with government projects do not affect financial statement fraud.
Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity Purwantoro, Purwantoro; Entot Suhartono; H. S, Dian Festiana
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.v7i2.860

Abstract

This study examines whether liquidity, profitability, leverage, company size, capital intensity, and inventory intensity influence companies' tax aggressiveness or tax avoidance. This research uses secondary data taken from the annual financial statements of food and beverage sector companies listed on the IDX during the 2019-2023 period. After going through the calculation and selection of samples, 17 companies were obtained during five observation periods. Hence, the sample of financial statements tested in this study was as many as 85 financial reports. The methods used are descriptive analysis, classical assumption test, multiple linear regression test, and model feasibility test. The results of this study show that liquidity, profitability, company size, and capital intensity affect corporate tax aggressiveness or tax avoidance. Leverage and inventory intensity do not influence tax aggressiveness or tax avoidance.
The Effect of Accounting Earnings and Company Size on Abnormal Stock Returns in Food and Beverage Sub-Sector Manufacturing Companies Asri, Marselinus
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.v7i1.864

Abstract

This study evaluates the simultaneous effect of accounting earnings and company size on abnormal stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The hypothesis tested is that accounting earnings have a positive influence on abnormal returns, while company size also has a positive influence on abnormal returns. This study uses a quantitative approach with multiple linear regression analysis to evaluate data from 41 companies selected using purposive sampling. The data used includes financial statements for 2018-2022, with the main variables being accounting earnings, company size, and abnormal return. The research findings show that accounting earnings has a negative and significant effect on abnormal returns, while company size has a positive and significant impact. This indicates that companies with higher net income tend to have lower abnormal returns, while companies with larger sizes have higher abnormal returns. Discussion of the results suggests that investors may view high accounting earnings skeptically, while firm size provides a positive signal of stability and operational capacity. The implications of this study include the importance of corporate managers considering how accounting earnings and firm size simultaneously affect stock performance in strategic decision-making. In addition, this research opens up opportunities for further studies that examine the interaction of other financial variables on abnormal returns. Future studies are recommended to use longitudinal data and qualitative approaches to deepen the understanding of the dynamics of stock performance.
Financial Literacy at Work: Enhancing Organizational Performance through Employee Training Investments Lestari, Setyani Dwi; Muhdaliha, Eryco; Firdaus, Pantja Maulana; Suhendra, Euphrasia Susy; Brabo, Nora Andira
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.v7i2.865

Abstract

This study investigates the impact of financial literacy programs on organizational performance, focusing on how such training influences employee financial behavior, workplace satisfaction, and productivity. Employing a qualitative research methodology, the study utilizes in-depth interviews, focus groups, and document analysis to explore the subjective experiences and perspectives of employees participating in financial literacy initiatives. The results reveal that financial literacy programs significantly enhance employees' financial behaviors, including improved budgeting, saving, and debt management. These improvements lead to increased financial security and reduced stress, contributing to higher workplace satisfaction and engagement. Furthermore, the study finds that financial literacy positively affects organizational performance by reducing absenteeism, lowering turnover rates, and enhancing productivity. Employees with better financial literacy are more likely to participate in employer-sponsored benefits and report greater job satisfaction. The integration of financial literacy into broader employee wellness strategies is shown to be particularly effective, fostering a more holistic approach to employee well-being. Technological advancements, such as digital tools and online platforms, enhance the accessibility and effectiveness of financial literacy programs, making them more engaging and adaptable to various learning preferences. The study concludes that investing in tailored, ongoing financial education is crucial for organizations seeking to improve employee well-being and achieve long-term business success. Future research should continue to explore the long-term effects of financial literacy programs and the role of technology in providing effective financial education.

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