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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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Content and Context Analysis Implementation Of The Mandalika Special Economic Zone Policy: Socio-Financial and Accounting Practice Perspective Raziqin, Khairur; Suryono, Agus; Domai, Tjahjanulin
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.v7i2.866

Abstract

This study investigates the implementation of the Special Economic Zone (SEZ) policy in Mandalika with a focus on policy content, implementation context, and its impacts, utilizing Grindle's policy implementation theory (1980). The findings indicate that the Mandalika SEZ has broad objectives to enhance the regional economy through tourism development. While it aims to increase tourist arrivals and create job opportunities, its implementation faces challenges such as land disputes, community participation, and infrastructure development. Nevertheless, the policy has yielded positive impacts such as local economic growth and increased tourist visits, albeit not uniformly experienced by all residents. The research methodology employed a qualitative descriptive approach with data collected through purposive sampling, including observation, interviews, and document analysis. Data analysis utilized Miles and Huberman's method to identify patterns and key findings.
The Role of Digital Marketing in Improving Company Financial Performance Yendra, Yendra
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.v6i1.867

Abstract

This study investigates the role of digital marketing strategies in enhancing a company's financial performance through a systematic literature review. It focuses on the impact of Search Engine Optimization (SEO), content marketing, and the integration of multiple digital marketing channels, as well as the influence of critical metrics like Customer Acquisition Cost (CAC), Return on Investment (ROI), and Customer Lifetime Value (CLV). The research employs a qualitative approach, analyzing peer-reviewed articles and relevant literature from the past decade sourced from databases such as Scopus, Web of Science, and Google Scholar. Thematic analysis was conducted to synthesize findings on the effectiveness of digital marketing strategies and metrics. Results indicate that SEO and content marketing significantly boost organic traffic and financial metrics, enhancing sales and customer retention. The integration of multiple digital channels amplifies these effects, improving overall ROI. Effective management of CAC, ROI, and CLV is crucial for financial optimization, with strategies focusing on personalized marketing and data-driven approaches showing the most success. External factors such as economic conditions and technological advancements moderate these effects. The study highlights the importance of adopting integrated digital marketing strategies and adapting to external changes and consumer behavior to sustain financial performance. Future research should explore industry-specific applications and the role of emerging technologies.
The Influence of Carbon Performance, Stakeholder Pressure and ISO 14001 Certification on Carbon Emission Disclosure Ardhia Putri, Andi Vieska; 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.v7i2.868

Abstract

This study aimed to determine the effect of carbon performance, stakeholder pressure, and ISO 14001 certification on carbon emission disclosure. In Indonesia, the practice of disclosing carbon emissions is still limited. Based on the sample selection criteria, researchers analyzed ten companies from the energy sector listed on the Indonesia Stock Exchange for the period 2018-2022. The analysis method used is panel data regression analysis. The results of this study indicate that carbon performance and stakeholder pressure do not influence the disclosure of carbon emissions. At the same time, ISO 14001 certification has a significant positive effect on the disclosure of carbon emissions.
Integration Green Accounting and Firm Value on Financial Performance Etty Harya Ningsi; Manurung, Lambok; Lubis, Irna Triannur; Widodo, Slamet
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.v7i2.869

Abstract

Effective green accounting practices can improve a company's image in the eyes of consumers and investors, which in turn can influence company value. Additionally, positive perceptions of firm value can result in lower costs of capital and better access to financial resources, which can ultimately strengthen financial performance. This research aims to determine the effect of the integration of green accounting and firm value on financial performance. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this research was 35 manufacturing companies listed on the Indonesia Stock Exchange consecutively in 2021-2023. The sampling technique in this research used purposive sampling. The data analysis technique used is path analysis using the eviews 10 program. The research results show that green accounting has no effect on financial performance, firm value has a positive effect on financial performance, and green accounting and firm value have a positive effect on financial performance. Therefore, by integrating green accounting and corporate value in financial performance analysis, companies can gain a more holistic understanding of their environmental impact, investor perceptions, and overall financial health. This can help them identify opportunities to increase efficiency, minimize environmental risks and create long-term, sustainable value for all stakeholders.
Digital Financial Management of MSMEs: The Impact of Financial Literacy and Financial Technology Irna Triannur Lubis; Ningsi, Etty Harya; Manurung, Lambok; Widodo, Slamet
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.v7i2.870

Abstract

Financial management is important for everyone, including MSMEs. In order to avoid financial problems, MSMEs must have good financial management skills. This research aims to test financial literacy and fintech in financial management and lifestyle to moderate the relationship between these three variables. This study uses a quantitative approach. The number of samples used was 125 using purposive sampling technique. The data collection technique uses questionnaires. This research uses the Partial Least Square method with SmartPLS 4 software as material for analyzing research data. The findings of this research show that financial literacy and fintech have a positive and significant effect on financial management. MSMEs that have a good understanding of financial literacy will be able to manage their finances by paying their obligations on time, knowing the types and products of insurance, understanding the world of investment, and having a good understanding of the basics of financial literacy. This will also get better. The convenience provided by fintech minimizes risk and allows users to benefit from financial management in both saving and investment activities. Lifestyle has no effect on moderating the relationship between financial literacy and fintech. This is possible because there is a gender gap among respondents.
The Influence of Industrial Type, Media Exposure and Institutional Ownership on Carbon Emission Disclosure Haura, Salma; Willy Sri Yuliandhari
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.v7i2.874

Abstract

The implementation of carbon emission disclosure is a solution that companies can use to reduce carbon emissions and ensure that they carry out business activities in a socially and environmentally responsible manner. The phenomenon that occurs in this study is that several companies in the basic materials sector have not fully carried out carbon emission disclosure every year because carbon emission disclosure in Indonesia is still voluntary. This study aims to simultaneously and partially determine the effect of industrial type, media exposure, and institutional ownership on carbon emission disclosure in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This study uses a quantitative method with a sample selection method, namely purposive sampling. The analysis model used in this study is a multiple linear regression analysis model using SPSS 26 software. The results state that industrial type and media exposure have a positive and significant effect on carbon emission disclosure. Institutional ownership has a negative and significant effect on carbon emission disclosure.
Factors Affecting Cash Holding in Pharmaceutical Sub-Sector Manufacturing Companies Sari, Agustin Rusiana; Maula, Fina Inayatul
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.v7i2.875

Abstract

This study aimed to determine the effect of profitability, leverage, and firm size on cash holding in Pharmaceutical Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling technique used in this study was purposive sampling, and seven company samples were obtained from 11 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The analysis technique consists of descriptive statistical analysis and multiple linear regression analysis. The results showed that partial profitability positively affects cash holding, leverage hurts cash holding, and firm size has a positive effect on cash holding. Simultaneously, profitability, leverage, and firm size affect cash holding. The coefficient of determination is 0.537 or 53.7%, indicating that profitability, leverage, and firm size can explain cash holding by 53.7%. Other variables outside the research variables influence the remaining 46.3%.
The Effectiveness of Implementing Debt To Equity Swap as A Strategy For Performance Improvement and Non-Performing Loan Reduction Prasetiyono, Didik
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.v7i2.876

Abstract

This study aims to evaluate the effectiveness of credit restructuring through Debt Equity Swaps (DES) as a strategy to reduce non-performing loans (NPLs) at PT SIER Puspa Utama, a subsidiary of PT SIER Surabaya. The research adopts a qualitative descriptive approach, utilizing observation and field data. Data were collected using interviews and documentation techniques. The data analysis involved qualitative methods to assess the restructuring strategies' effectiveness. The study reveals that PT SIER Puspa Utama faced significant financial difficulties due to improper credit management, leading to a substantial portion of operational capital becoming NPLs. These challenges hindered the company's ability to operate optimally, posing risks of business failure and impacting shareholder confidence. As part of a credit restructuring strategy, the implementation of DES effectively addressed these issues. The restructuring allowed the conversion of bad debts into share capital, improving financial stability and reducing NPL levels. The findings underscore the importance of strategic financial management in corporate sustainability. For companies facing similar challenges, DES can be a viable solution for mitigating financial distress and restoring operational efficiency. This study highlights the need for robust internal policies and strategic planning to manage credit risks and maintain investor confidence.
Strategic Financial Management in Entrepreneurial Ventures: A Comprehensive Qualitative Review of Financial Practices and Their Impact on Startup Growth and Stability Ma'ruf Idris, M.
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.v7i2.878

Abstract

This study investigates the impact of strategic financial management practices on the growth and stability of entrepreneurial ventures, with a particular focus on startups. Employing a qualitative research methodology, this analysis synthesizes insights from a comprehensive review of existing literature alongside case studies to elucidate the effective financial management strategies that startups can leverage to navigate their unique market challenges. The research method involves detailed interviews with financial managers and startup founders, along with an analysis of financial documents and performance metrics across diverse industry sectors. The findings reveal that effective capital structuring, innovative funding mechanisms such as crowdfunding, adept cash flow management, and precise financial forecasting are pivotal to startup stability and growth. Capital structuring that balances debt and equity optimally reduces financial risk and enhances attractiveness to investors. Crowdfunding not only garners capital but also facilitates market validation and community engagement, contributing to both financial and operational stability. Effective cash flow management emerges as a critical determinant of liquidity and operational continuity, while advanced financial forecasting supports strategic adaptability in the volatile startup environment. Overall, the study confirms that strategic financial management tailored to the nuanced needs of startups significantly contributes to their sustainability and growth. These findings provide both theoretical expansions on traditional financial management theories and practical insights for startup management and policy-making.
Optimizing Budget Allocation: A Strategic Framework for Aligning Human Resource Investments with Financial Objectives and Business Goals Suwarno, Suwarno; Fitria , Fitria; Azhar, Rudi
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.v6i2.880

Abstract

This study explores the strategic framework for aligning human resource (HR) investments with financial objectives and broader business goals to enhance organizational performance. Through a qualitative literature review, this research synthesizes existing literature to understand the dynamics between strategic HR management, financial planning, and organizational outcomes, thereby elucidating how strategic alignment can optimize budget allocation in HR. The research methodology encompasses a comprehensive review of scholarly articles, foundational texts, and empirical studies related to strategic human resource management (SHRM). The focus is on how integration of HR functions with organizational strategies can contribute to enhanced financial performance and competitive advantage. By examining studies from the past three decades, this review highlights how effectively aligned HR practices support not only immediate operational goals but also long-term strategic objectives. Findings indicate that organizations demonstrating a high degree of strategic alignment in HR practices, such as recruitment, training, and compensation, see improved financial outcomes and organizational agility. The study reveals that investments in HR are most effective when meticulously aligned with an organization's strategic vision, emphasizing the importance of a dual approach where HR not only supports but actively drives strategic decisions. Furthermore, the integration of advanced analytics and technology in HR processes emerges as a significant enhancer of this alignment, enabling more precise decision-making and real-time adjustments in strategy. This research contributes to the existing body of knowledge by providing a detailed analysis of the mechanisms through which strategic HR alignment impacts organizational performance and by proposing a framework for organizations to optimize their HR budget allocation in line with strategic goals.

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