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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 Cost and Benefits of Employee Training: Analyzing ROI in Human Resources Sihombing, Sarinah; Setiawati, Aswanti; Sitanggang, Rohana; Thabah, Asep Ali
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.v7i2.881

Abstract

This research investigates the multifaceted dimensions of employee training and its implications for organizational performance. Employing a qualitative approach, the study aims to deepen our understanding of training effectiveness and Return on Investment (ROI) analysis in Human Resources (HR). The research design involves a systematic literature review from peer-reviewed journals and reputable databases, focusing on key themes such as training definitions, methodologies, outcomes, and measurement techniques. Thematic analysis of the collected literature reveals several significant findings. Firstly, employee training is essential for enhancing individual competencies and aligning organizational goals. Secondly, training initiatives contribute to organizational culture, innovation, and talent development. Thirdly, a strategic training design and evaluation approach enhances organizational performance and competitiveness. Fourthly, innovative training methodologies, such as personalized learning and immersive experiences, offer promising avenues for optimizing training effectiveness. Lastly, integrating training initiatives with broader HR strategies, such as talent management and performance management, enhances their impact on organizational success. The study underscores the need for future research to explore the longitudinal effects of training interventions and advance methodologies for ROI analysis.
The Impact of Human Resource Practices on Shareholder Value Wibowo, Padmono
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.v7i2.882

Abstract

This study aims to measure the specific impact of various human resource management (HRM) practices on shareholder value and identify the most effective HRM strategies for enhancing this value. Employing a comprehensive empirical analysis, the research integrates HR and financial data across diverse industries and organizational contexts to evaluate HRM's contribution to corporate financial performance. The methodology includes an extensive literature review, secondary data collection from scholarly articles, industry reports, and semi-structured interviews with HR managers and corporate leaders. Data analysis utilizes open and axial coding techniques from grounded theory to uncover patterns and relationships between HRM practices and shareholder value. Findings indicate that effective HRM practices, such as robust recruitment, continuous employee development, and performance-based incentive systems, significantly correlate with improved financial performance, particularly regarding return on assets (ROA) and market value added (MVA). The effectiveness of these HRM practices is highly context-dependent, with high-tech sectors benefiting more than traditional manufacturing. Aligning HRM strategies with organizational goals, internal culture, and strong leadership support is crucial for optimizing HRM's impact on financial outcomes. The study suggests integrating comprehensive measurement metrics and exploring digital technology's role in HRM as future research directions. This research underscores the importance of HRM as a core component of business strategy to enhance shareholder value.
The Influence of Corporate Social Responsibility Disclosure, Accounting Conservatism, Earnings Persistence, and Systematic Risk on Earnings Response Coefficient (ERC) Yuliandhari, Willy Sri; Fadila, Egita Nur
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.v7i2.883

Abstract

Earnings response coefficient is a valuation model used to show the probability of fluctuations in share value as a result of market reactions to earnings information presented by companies issuing shares. The phenomenon that occurred in this research was found in several companies where stock price movements and profits were not in line. This research aims to determine the effect of disclosure of corporate social responsibility, conservatism, earnings persistence and systematic risk on mining companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period simultaneously and partially. This research uses quantitative methods and purposive sampling. The analysis model used is a panel data regression analysis model with Eviews 12 analysis software. The research results state that corporate social responsibility (CSR) disclosure, conservatism, earnings persistence and systematic risk have a negative and significant effect on the earnings response coefficient.
Exploring Market Dynamics: A Qualitative Study on Asset Price Behavior, Market Efficiency, and Information Role in Investment Decisions in the Capital Market Putri, Anne; Tanno, Aries
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.v7i2.884

Abstract

This qualitative study explores market dynamics, asset pricing behavior, market efficiency, and the role of information in investment decisions within the financial markets. The research aims to provide insights into the underlying motivations, perceptions, and experiences of market participants, offering a comprehensive understanding of these complex phenomena. Employing qualitative methods such as semi-structured interviews and textual analysis, data was collected from a diverse range of participants including investors, financial analysts, and market regulators. The study found that market dynamics are influenced by various factors including investor sentiment, economic indicators, regulatory changes, and technological advancements. Behavioral biases among investors, such as herd mentality and overconfidence, challenge traditional theories like the efficient market hypothesis (EMH), indicating the presence of market inefficiencies. Moreover, information plays a central role in shaping investor perceptions and driving market trends, though concerns exist regarding the reliability of information sources in the era of social media and algorithmic trading. The study underscores the importance of investor education, diversified investment strategies, transparency, and regulatory interventions in fostering fair, efficient, and resilient financial markets. Moving forward, addressing these issues will be crucial for informed investment decision-making and advancing our understanding of financial market dynamics.
The Influence of Profitability, Firm Size, Growth, Liquidity, Asset Tangibility, and Non-Debt Tax Shield on Capital Structure Febritya Ayu Wahyuni; Farida Titik Kristanti
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.v7i2.886

Abstract

Capital structure describes the company's financial proportions sourced from long-term debt and own capital as a source of corporate financing. This study aims to determine how the influence of independent variables, namely profitability, company size, company growth, liquidity, tangibility of assets, and non-debt tax shield, on the dependent variable, namely capital structure in property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2022. The method used is a dynamic panel regression analysis model using the Generalized Method of Moments (GMM) estimator with Eviews 12 analysis software. The results state that company size, company growth, liquidity, and tangibility assets partially have a significant positive and negative effect on capital structure. In contrast, profitability and non-debt tax shields partially have no significant impact on capital structure.
Theorethical Review: Financial Management in The Agribusiness Sector and That Implications for Economic Growth Sheyoputri, Aylee Christine Alamsyah
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.v7i2.887

Abstract

This study conducts a comprehensive systematic literature review to evaluate the evolution and current state of financial management within the agribusiness sector, focusing on the impact of digital transformation and collaborative financial strategies on economic growth and sustainability. Utilizing VOSviewer for bibliometric visualization and analysis, this research synthesizes findings from over 200 peer-reviewed articles indexed in the Scopus database from the past decade. The articles were selected based on their relevance to financial management practices, digital innovation, and sustainable agricultural strategies. The research methodology involved a meticulous selection process to ensure that only articles that met strict criteria on relevance, timeliness, and academic rigor were included. This enabled the identification of emerging themes and critical intersections between financial management and technological advancement in agribusiness. The findings reveal that effective financial management significantly influences the economic outcomes and sustainability of agribusiness enterprises. Networking and collaborative financial strategies, supported by digital innovations such as precision agriculture and blockchain technology, are identified as key drivers for enhancing productivity and sustainability. The results also underscore the critical role of integrating financial management training in agricultural education programs to equip future professionals with the necessary skills for economic growth. This research highlights the necessity of strategic financial management in fostering sustainable practices and navigating the complexities of global agribusiness markets. It proposes that embracing digital transformation and enhancing financial education are pivotal for the future resilience and growth of the agribusiness sector.
The Influence of Profitability, Liquidity, Firm Size, Business Risk, Growth, and Asset Tangibility On Capital Structure Naibaho, Donna E.; Kristanti, Farida Titik
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.v7i2.888

Abstract

Capital structure can provide an overview of the company's financial ratio between its own capital and long-term debt. Capital structure is the ratio between debt and equity. This research aims to determine the influence of profitability, liquidity, firm size, business risk, growth and asset tangibility on the capital structure of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2016-2023 period. The research method used is a quantitative method. The regression model used is dynamic panel data regression with the Generalized Method of Moment (GMM) estimator using Eviews 12 software. The research results show that profitability, firm size, business risk and asset tangibility partially have a significant positive and negative effect on capital structure. Meanwhile, the liquidity and growth variables partially have no effect on capital structure.
The Effect of Production Costs and Marketing Costs on Net Income in FnB Sector Manufacturing Rustam, Andi; Hasni, Rusni
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.v7i2.889

Abstract

This study examines the effect of production and marketing costs on net income in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. It uses quantitative research and purposive sampling. Sixteen company samples were selected from 148 companies. The data analysis technique in this study used multiple linear regression. This research data processing uses SPSS 22, 2024. The results of this study partially affect production costs on net profit, and marketing costs do not affect net profit.
The Role of Performance Management System in Improving Corporate Financial Performance Ibrahim, Ibrahim; Tahir, Muhammad; Ishak, Ishak; Safrida, Safrida; Machmud, Mulyana
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.v6i1.890

Abstract

This study examines the role of performance management systems (PMS) in enhancing corporate financial performance. The primary focus is how effectively PMS can align employee efforts with organizational goals and its impact on economic outcomes such as ROI and profit margins. This research employs a qualitative approach with case studies of technology and financial services companies. Data was collected through in-depth interviews and analysis of company documents. This approach allows for a comprehensive understanding of PMS implementation and the contextual factors influencing it. The findings indicate that precise goal setting, continuous feedback, and fair performance evaluations are critical components of effective PMS. Contextual factors such as leadership commitment and supportive organizational culture also play a crucial role. Integrating advanced technologies like AI and data analytics significantly improves the accuracy and efficiency of performance management processes, leading to enhanced financial performance. This study significantly contributes to the performance management field by highlighting technology's importance in optimizing PMS. Business practitioners can use these findings to improve the effectiveness of PMS in their organizations. Additionally, the research guides managers to involve employees in the PMS design and offer continuous training to ensure the system operates optimally. Further research is needed to explore the long-term impact of technology integration in PMS across various industry sectors.
Identification of Risk Management Implementation on Environmental Issues Related to Airport Operations : Case Study of Rahadi Oesman Airport Amran Hamid, Rusyda; Djakman, Chaerul D.
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.v7i2.891

Abstract

This study aimed to evaluate environmental risks based on risk assessment analysis and implement effective risk management to support Rahadi Oesman Airport operations. The research design and methodology used an evaluative case study approach with qualitative methods. Data were collected through a literature review, interviews with two airport employees, including the airport chief, and direct observation in the field. Analysis was conducted by identifying issues, categorizing data, and evaluating findings to develop recommendations and risk reduction strategies. The main findings of this study show that environmental risks such as bad weather, non-standard aircraft spacing, foreign objects, security issues, and wildlife around the airport can cause flight delays, cancellations, or accidents. Risk management includes reducing the use of vehicles with engines, saving water and lights, and using human labour for ground handling activities. The implications of this study emphasise the importance of environmental risk control strategies, strict implementation of SOPs, and training for airport staff. This research contributes to environmental risk management practices in the aviation industry and provides valuable insights for other airports facing similar challenges. Nonetheless, this study has limitations on the number of respondents and the use of questionnaires that need to be further developed.

Page 26 of 37 | Total Record : 363

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