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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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Exploring Strategic Financial Management Techniques in Entrepreneurship: A Detailed Literature Review on Practices That Drive Business Sustainability and Growth Lumanauw, Bode; Lolowang, Isye Ruth A.
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.v7i2.900

Abstract

This study examines the strategic financial management techniques that drive business sustainability and growth in entrepreneurship. In the dynamic landscape of modern business, strategic financial management has emerged as a pivotal factor influencing the sustainability and growth of entrepreneurial ventures. This research employs a comprehensive literature review to explore various practices and techniques aimed at optimizing financial resources, ensuring efficient operations, and achieving long-term business objectives. These techniques include budgeting, financial forecasting, investment analysis, capital structure optimization, and risk management. The study identifies financial management practices that have been empirically shown to support business sustainability and growth, providing valuable insights for entrepreneurs and policymakers.
The Effect of Business Process Reengineering (BPR) and Service Quality with Technology Utilization on Educational Institutional Performance through Stakeholder Satisfaction Hidayatullah, Deny; Munir, Munir; Sobandi, A.; Furqon, Chairul
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.v7i2.905

Abstract

This study aims to analyze the effect of Business Process Reengineering (BPR) and service quality with the use of technology on the performance of educational institutions at the National University, with stakeholder satisfaction as an intervening variable. The research methodology uses a quantitative approach with data collection through surveys to various stakeholders of the National University, including leaders, lecturers, education personnel, students, and parents, with a total sample of 200 people. The results showed that Business Process Reengineering (BPR) significantly improves educational institutions' performance, reflecting increased operational efficiency, reduced costs, and improved quality of educational services. In addition, the utilization of appropriate and integrated information technology in educational services also shows a significant influence on the performance of educational institutions, as seen in increased student and staff satisfaction and reduced operational time and costs. Implementing BPR also increases stakeholder satisfaction as more efficient processes and better services meet their expectations and needs. Similarly, service quality with effective utilization of information technology increases stakeholder satisfaction through faster service, easy access to information, and simpler administrative processes. This stakeholder satisfaction, in turn, affects the performance of educational institutions as satisfied stakeholders tend to provide more significant support, thus improving the institution's overall performance. Finally, stakeholder satisfaction mediates the relationship between BPR and service quality and technology utilization in educational institutions' performance, indicating that combining BPR and information technology significantly improves institutional performance through increased stakeholder satisfaction.
The Influence of Environmental Turbulence and Organizational Culture on Financial Performance Through Human Capital Strategies in Educational Technology Start-Ups in Indonesia Mugi Puspita; Yuniarsih, Tjujtju; Ahman, Eeng; Muhidin, Sambas 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.v7i2.908

Abstract

This research aims to partially analyze the influence of environmental turbulence and organizational culture on financial performance and examine the role of human capital strategy as a mediating variable on financial performance in education technology start-ups in Indonesia. Descriptive research methods are used to collect data from founders/co-founders of start-ups. up which has been operating for more than five years, with the aim of gaining a deep understanding of the relationships between variables using causality theories existing in the literature. Primary data was collected through a questionnaire with 49 items that explored the variables of environmental turbulence, organizational culture, human capital strategy, and financial performance. Data analysis was carried out using simple linear regression to test the direct relationship between variables, as well as moderation regression analysis to explore the moderating role of human capital strategy in the relationship between independent and dependent variables. Research findings show that environmental turbulence has a negative effect on start-up financial performance, while a strong organizational culture contributes positively to financial performance. Human capital strategy was also found to act as a significant mediator between organizational culture and financial performance. The implications of these findings highlight the importance for start-ups in the educational technology sector to manage the changing environment by developing a strong organizational culture and adaptive human capital strategies. This not only helps improve financial performance, but also strengthens their long-term competitiveness in a competitive market.
Economic Growth and Financial Management for SMEs: Perspectives on Community Economic Business Sustainability Suriani, Seri; Nur, Indrayani; Fatmawati, Fatmawati; Baharuddin, Sitti Mujahida
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.v7i1.909

Abstract

Natural resource-based economic growth impacts increasing the productivity of small and medium enterprises (SMEs) in Wajo Regency. This study aims to analyze: (1) Economic growth and financial management performance work as determinants of increasing the productivity of small and medium enterprises (SMEs), (2) The direct and indirect effects of financial management, technology utilization, business diversification, and product innovation, on business productivity economics and business sustainability of SMEs, dan (3) Financial management strategy and productivity of SMEs in supporting economic growth. This study uses a combination of qualitative-quantitative approaches sequentially—data obtained through observation, in-depth interviews, surveys, and documentation. The results of the study indicate that the optimization of financial management performance and the effectiveness and efficiency of the utilization of business capital impact increasing the productivity of SMEs. Furthermore, financial management, technology utilization, business diversification, and product innovation directly affect the productivity of SME economic enterprises with a determination coefficient of 60.58%. The increase in SMEs' business productivity directly and indirectly affects their business sustainability, with a determination coefficient of 67.73%. This study recommends financial management based on the effectiveness and efficiency of the utilization of business capital coupled with the use of technology, business diversification, and product innovation, which are essential parts that need to be considered in the formulation of economic development policies in the framework of encouraging increased productivity and business sustainability of SMEs in Wajo Regency, South Sulawesi, Indonesia.
The Relationship Between Employee Satisfaction and Corporate Financial Performance: A Systematic Review Ginting, Erjayana; Nurhayati, Popong; Sukmawati, Anggraini
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.v7i2.910

Abstract

This study aims to systematically review the relationship between employee satisfaction and corporate financial performance, examining the influence of various factors such as job satisfaction, work environment, compensation, and career development opportunities. It also explores mediating variables and contextual factors that moderate this relationship. A qualitative systematic review approach was employed, analyzing existing literature to identify key themes and relationships. The study focused on understanding how employee satisfaction influences financial performance, the mediating roles of motivation, productivity, and retention, and the moderating effects of company size, industry type, and geographic location. The review found that employee satisfaction significantly improves financial performance. Key factors such as job satisfaction, a positive work environment, fair compensation, and career development opportunities enhance employee satisfaction, boosting motivation, productivity, and retention. These mediating variables were found to impact financial performance positively. Additionally, contextual factors like company size, industry type, and geographic location moderate the strength of this relationship. Companies with supportive organizational cultures and robust employee satisfaction initiatives tend to perform better financially. The findings provide valuable insights for both academics and practitioners. Organizations can enhance financial performance by improving employee satisfaction through targeted strategies. This study also highlights the need for future research to explore the impact of emerging trends, such as remote work and technological advancements, on this relationship.
Building Trust and Leadership: The Impact of Management Control Systems and Human Resource Competence on Financial Performance. Study at Perumda BPR Garut Tita Rachtawati Santanu
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.v5i2.911

Abstract

This research aims to explore the influence of human resource (HR) competency, management control systems, leadership, and trust on financial performance at Perumda BPR Garut. Data analysis and hypothesis testing were carried out to understand the relationship between these variables. The research results show that HR competency does not have a significant influence on financial performance, but has a positive and significant relationship with leadership and trust. The management control system shows a positive and significant influence on financial performance, leadership and trust. Leadership does not show a significant relationship with financial performance, while trust shows a positive and significant relationship with financial performance. In the mediating role, leadership does not mediate the influence of HR competency on financial performance, while trust mediates the influence of the management control system on financial performance. This research emphasizes the importance of effective management control systems and building trust in organizations to improve financial performance. These findings provide guidance for managers and organizational leaders in designing holistic strategies to achieve financial and operational success.
Digital Marketing and the Presentation of Corporate Financial Statements: An Analysis of the Literature on Transformation and Impact Yuliantini, Yuliantini; Saribanon, Euis; Olfebri, Olfebri; Rahmawati, Aisyah; Yulihapsari, Ika Utami
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.v7i2.912

Abstract

This study aims to analyze the integration of digital marketing with corporate financial reporting, focusing on its impact on transparency, accountability, and the challenges associated with its implementation. The research adopts a qualitative approach through an extensive literature review, systematically examining scholarly articles, industry reports, and case studies from reputable sources. The analysis uses thematic coding to identify trends, challenges, and the implications of integrating digital marketing data into financial reporting. The findings reveal that digital marketing significantly enhances financial transparency and accountability by providing real-time data and facilitating dynamic stakeholder engagement. Platforms such as social media and corporate websites are pivotal in disseminating financial information and receiving real-time feedback, improving financial reports' accuracy. However, integrating digital marketing data poses challenges, including data security, regulatory compliance, and the need for new skills among financial professionals. Companies that effectively harness AI and big data analytics in their financial reporting demonstrate improved forecasting and decision-making capabilities. This integration offers transformative opportunities for businesses to enhance their financial reporting's accuracy and timeliness. Nevertheless, addressing the challenges of data integration and security, as well as bridging the skills gap, is crucial for realizing the full potential of digital marketing in financial reporting.
Effects of Employee Training and Development Programs on Corporate Financial Performance Trirahayu, Dewi
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.v6i1.914

Abstract

This study explores the impact of employee training and development on corporate financial performance through qualitative inquiry. It aims to understand perceptions of training effectiveness, challenges in implementation, and the influence of organizational culture and technology. Employing a qualitative case study approach, data was gathered from employees and managers across diverse industries known for robust training programs. Semi-structured interviews, focus groups, and document analysis were used to gather and analyze data, ensuring comprehensive insights into training outcomes. Participants generally perceived training as effective in enhancing skills and productivity, aligning with literature highlighting its positive correlation with financial performance. Challenges included managerial support and resource allocation issues. Best practices identified integrating training into business strategy, employing diverse training methods, and fostering a supportive organizational culture. Technological advancements, such as e-learning, were noted to enhance training efficiency. The findings underscore the importance of strategically integrating training programs that are aligned with business goals. They suggest enhancing managerial support and resource allocation to maximize training effectiveness. Organizations benefit from cultivating a culture of continuous learning and leveraging technological tools for flexible learning environments, ultimately contributing to improved financial performance and competitiveness.
Exploring the Relationship Between Career Advancement, Work-Life Balance, and Corporate Financial Performance: A Systematic Review Samsudin, Acep; Ikaningtiyas, Maharani; Mulia, Faizal; Rintalla, Maulidya
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.v7i2.918

Abstract

This study explores the relationship between career advancement opportunities, work-life balance (WLB) policies, and corporate financial performance, identifying how these factors drive employee motivation and engagement to enhance organizational outcomes. A systematic review was conducted, analyzing existing literature to synthesize findings on the impact of career development and WLB policies on employee well-being, retention, and organizational performance. The review integrates relevant theories, including Herzberg's Two-Factor Theory, Human Capital Theory, Conservation of Resources Theory, and Social Exchange Theory. The study reveals clear career advancement opportunities and supportive WLB policies significantly boost employee motivation and engagement. These factors enhance job satisfaction, reduce turnover, and improve organizational performance. The findings underscore the synergistic effect of combining career development with WLB policies, creating a positive work environment that attracts and retains high-quality talent. This alignment with established theories highlights the importance of intrinsic motivators and the need for a holistic approach to human resource management. The study provides practical insights for organizations to integrate career advancement and WLB policies into their strategic planning, fostering a culture that values employee development and well-being. This approach enhances employee satisfaction and retention and strengthens the organization's competitive edge. Future research should focus on exploring these dynamics across different industries and contexts, considering cultural and regional differences to optimize the effectiveness of these strategies.
The Role of Human Resource Management, Digital Technology, and Organizational Innovation in Optimizing Financial Management in Technology Start-Ups Sundari, Sri; Djati , Pantja
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

Abstract

This research explores the influence of Human Resources Management (HR), Digital Technology, and Organizational Innovation on Optimizing Financial Management in the context of technology start-ups. Using the regression analysis method to test the hypothesis, this research found that these three elements have a positive and significant influence on financial management. The synergy between effective HR management, adoption of digital technology and organizational innovation has been proven to increase the efficiency and effectiveness of financial management. Good HR management contributes to increased innovation and adoption of digital technology, while digital technology supports the efficiency and accuracy of financial management through automation and data analysis. Organizational innovation helps companies offer unique value and differentiate themselves from competitors. This research also identifies that external factors such as market conditions and regulations can significantly influence financial results. These findings contribute to the development of managerial theory and practice by demonstrating the importance of an integrated approach that combines all three elements to achieve optimal financial management. This research provides strategic guidance for companies, especially technology start-ups, to design policies and strategies that support better financial management through synergy between HR, digital technology and organizational innovation.

Page 27 of 37 | Total Record : 363

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