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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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An Applied Study of Tax Management as A Strategic Tool for Cost Minimization in the Business Sector Siringoringo, Magdalena Judika Br.; Simanjuntak, Sri Ida Royani
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.v6i1.921

Abstract

Basically, taxes are an important source of revenue that will be used to finance state expenditures, both routine and development expenditures. Conversely, for companies, taxes are a burden that will reduce the company's net profit. In order for this burden to be minimized, it is necessary to implement effective tax management through tax planning. This study aims to determine and study the application of corporate income tax planning in business sector businesses by using the company's income statement which is used to make fiscal corrections, so that it will produce fiscal financial statements and fiscal income which will be used to compile tax planning and will be compared to profit before planning and profit after tax planning. The results showed that before the implementation of tax planning, the tax to be paid was Rp 132,851,711 while after planning, the tax to be paid was Rp 126,321,378 in 2011. By doing good and proper tax planning, the business sector can optimize the tax to be paid so that it can be used to finance other expenses.
The Complex Interplay Between Human Resource Management, Financial Literacy, and Management Accounting in Addressing Deviant Behavior and Fraud: A Systematic Literature Review Soetikno, Johannes Johny
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.v7i2.923

Abstract

This research explores the complex interplay between Human Resource Management (HRM), financial literacy, and management accounting in addressing deviant behavior and fraud within organizations. The primary aim of this study is to develop an integrated understanding of how these elements interact to prevent fraudulent activities and promote organizational integrity. Utilizing a systematic literature review approach, the research synthesizes findings from recent empirical studies and theoretical models, focusing on the last five years to provide a contemporary analysis The methodology involves a comprehensive review of relevant literature, assessing how various HRM practices, such as recruitment, training, and performance management, intersect with financial literacy and management accounting systems. The review reveals that an integrated approach, combining robust HRM practices with enhanced financial literacy and effective management accounting strategies, significantly contributes to reducing deviant behavior and mitigating fraud. Notably, HRM practices that emphasize ethical training and performance evaluations reinforce financial literacy among employees, which in turn strengthens their engagement with management accounting processes and internal controls. The results underscore the importance of adopting a holistic approach to fraud prevention. Organizations are encouraged to implement integrated training programs that combine financial literacy with ethical guidelines and performance management systems. This comprehensive strategy fosters a culture of transparency and accountability, thereby enhancing the overall effectiveness of internal controls and reducing the likelihood of fraudulent activities. The study contributes to the theoretical understanding of the interactions between HRM, financial literacy, and management accounting, providing practical insights for developing effective fraud prevention strategies.
Digital Capabilities as An Effort to Increase Competitive Advantage and Firm Survival in Micro Businesses Maulana, Yogi Sugiarto; Hadiani, Dian; Nurjanah, Siti
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.v7i1.926

Abstract

One of the main weaknesses of microbusinesses in surviving the crisis is their inability to adapt and their lack of resources. Knowledge and skills are essential resources for increasing competitive advantage. For this reason, this study aims to analyze the influence of digital capability on competitive advantage and its impact on firm survival in micro businesses. The research method used is a survey research method. The respondents in this study amounted to 108 microbusiness owners in Ciamis Regency. The data obtained was analyzed using the structural equation model (SEM) with the help of SmartPLS software version 3.2.9. The study results show that digital capability positively and significantly affects competitive advantage and firm survival. In addition, competitive advantage positively and substantially affects firm survival. A competitive advantage can also mediate the influence of digital capabilities on firm survival positively and significantly. We found that digital capabilities, rather than business capabilities, influence firm survival more. Therefore, microbusiness actors are advised to increase their knowledge and skills through training and strategic cooperation. These results support the resource-based view (RBV) theory, which has proven relevant and can be used in microbusiness.
Understanding Financial Risk Dynamics: Systematic Literature Review inquiry into Credit, Market, and Operational Risks: (A Long-life Lesson From Global Perspective to Indonesia Market Financial Strategy) Rizal S, Muh.; Siraj, Muhammad Luthfi; Syarifuddin, Syarifuddin; Tadampali, Andi Caezar To; Zainal, Henni; Mahmud, Ramlan
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.v7i2.927

Abstract

This research delves into the intricate dynamics of financial risks—specifically credit, market, and operational risks—within the banking, investment, and corporate sectors, with a focus on both global and Indonesian contexts. By examining the key factors contributing to credit risk, the impact of global market volatility on financial stability, and the operational risks associated with the digital transformation of the financial sector, the study seeks to offer a comprehensive analysis that is both theoretically robust and practically relevant. This research employs a qualitative systematic literature review (SLR) to explore credit, market, and operational risks within the banking, investment, and corporate sectors, focusing on global and Indonesian contexts. The SLR process includes formulating research questions, identifying and screening relevant literature from databases like Scopus and Google Scholar, and synthesizing findings into key themes: credit risk dynamics, market volatility, operational risks in the digital age, and integrated risk management. This research provides a comprehensive analysis of financial risk management in the banking, investment, and corporate sectors, with a focus on Indonesia and global perspectives. The study reveals that digitalization has a significant impact on operational risk, enhancing efficiency but also increasing vulnerability to cybersecurity threats and disruptions. This underscores the need for robust risk management frameworks to address technology-driven challenges. The research also highlights the importance of improving risk disclosure transparency, which can positively influence credit risk management. Liquidity risk is identified as having a greater short-term impact on financial stability than credit risk, necessitating proactive liquidity management strategies. Technological innovations in finance are found to correlate with increased risks, including failures and cybersecurity threats, which must be carefully managed. The study examines the risks associated with platform-based financing models and the influence of global market volatility on investment strategies. In Indonesia, the banking sector faces distinct credit risk challenges due to high market concentration and systemic shocks, as well as operational risks from rapid digital transformation. The research emphasizes the necessity for Indonesian financial institutions to implement comprehensive cybersecurity measures, maintain resilient IT infrastructure, and utilize advanced monitoring tools to address these emerging risks. The study also stresses the importance of adopting integrated risk management frameworks that account for the interdependencies between credit, market, and operational risks in a globalized market.
E-commerce and Financial Performance: Identification on Trends, Benefits and Challenges Noor, Laili Savitri; Deriawan, Deriawan; Oktrivina, Amelia
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.v6i1.931

Abstract

This study explores the relationship between e-commerce adoption and financial performance, focusing on how operational benefits such as cost reduction and market expansion translate into economic gains. It also examines the challenges that hinder these benefits and the contextual factors influencing e-commerce effectiveness. The research utilizes a systematic literature review to analyze existing studies on e-commerce, operational efficiency, and financial performance. A contextual framework is proposed to assess the impact of market maturity, consumer behavior, and regulatory environments on e-commerce outcomes. The findings reveal that e-commerce has the potential to enhance operational efficiency and profitability significantly. However, these benefits are only sometimes directly reflected in financial performance due to challenges like cybersecurity risks and technological integration issues. The study also emphasizes that contextual factors like market maturity and consumer preferences have a significant impact on the success of e-commerce strategies. Considering these factors, a tailored approach to e-commerce is essential for maximizing financial returns. The study offers practical insights for managers, emphasizing the need for context-specific e-commerce strategies and the urgency of investments in cybersecurity. It also provides a foundation for future research, suggesting the exploration of industry-specific e-commerce strategies and the long-term impact of digital adoption on financial performance across various economic conditions.
Interrelation Between Tourism Destination Financial Management and Tourist Experiences: Qualitative Approach to Literature Damiasih, 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.v7i2.932

Abstract

This research investigates the intricate interplay between tourism destination financial management and tourist experiences. The study aims to address existing gaps in literature by exploring how financial decisions made by destination authorities influence the quality, diversity, and authenticity of tourist experiences. Employing a qualitative thematic analysis approach, the research synthesizes insights from contemporary studies to provide a comprehensive understanding of this complex relationship. Methodological challenges, including data availability and measurement validity, are acknowledged, and the study seeks to overcome these obstacles through interdisciplinary collaboration and innovative research methodologies. The findings highlight the pivotal role of destination financial management in shaping tourist perceptions, behaviors, and satisfaction levels. Strategic investments in infrastructure, amenities, and destination branding initiatives emerge as key determinants of destination attractiveness and visitor engagement. Additionally, the study underscores the importance of sustainability-oriented financial management strategies in fostering destination resilience and enhancing tourist experiences. Collaborative partnerships involving tourists, destination authorities, industry practitioners, and local communities are essential for developing holistic strategies that balance economic growth with environmental conservation and socio-cultural preservation. The research contributes to evidence-based policy formulation and managerial decision-making in the tourism industry, ultimately enhancing the sustainability and competitiveness of tourism destinations worldwide.
The Role of Traditional Markets in Improving Community Economy According To Perspective Islamic Economics Replita, R; Effendi, Nursyirwan; Ophiyandri, Taufika; Miko, Alfan; Hardana, 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.v7i2.933

Abstract

Sangkumpal Bonang is a traditional market as well as an economic development creative, which is specifically characterized by Islamic economic practices. Economic system Islam is an economic system that is oriented to rahmatan lil natural. In Economics in Islam, the goal of business is not always to seek profit (material value), but it must remain so plays an important role in obtaining and providing benefits non-material benefits, both for the businessperson himself and the environment broader, such as creating an atmosphere of brotherhood and social awareness and etc. Looking at the background of the problem, a question arises, what is the role of Umbrella in improving the community's economy as well suitability in the Islamic Economic Perspective. The aim to be achieved in this research is to find out the extent of the role of the Payungi Market in improving the community's economy North Padangsidimpuan District, Metro City Center, and how Islamic economic review of market traders. Type of research the author uses field research which is descriptive in nature qualitative, the data sources used are primary and secondary data sources, while data collection techniques use interviews, observation, and documentation. Interviews were conducted with market heads, market initiators, and local people who also act as traders in the market. Observation observing the existing conditions in Payungi and around the market, and documentation used to support the data that researchers obtain in the field. The findings of this research are that the Sangkumpal Bonang Market has potential in improving the economy of the people of North Padangsidimpuan District North Padangsidimpuan City from the field of creativity and economic skills in society. Wrong the other is the business units that are being developed, such as game rides, photo spots, traditional games and others. This means that sangkumpal bonang has value more in the field of improving the economy, especially the market, it is hoped that this will be possibly become a benchmark for the emergence of markets that have more potential for improvement community economy which is of course in accordance with Islamic economics.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Su’un, Muhammad; Bayu, Muhammad; Mursyidin , Mursyidin; Sappewali, Badriah
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.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Exploring the Confluence of Financial Innovation, Human Resource Strategies, and Marketing Management: A Systematic Literature Review on Profit Maximization and Business Attraction Djaharuddin, Dharmawaty; Hasbiyadi, Hasbiyadi; Syamsu, Nur; Themba, Orfyani S; Mochtar, Susianah; Tafsir, Muh.
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.v7i2.936

Abstract

This study aims to explore the intricate relationships between financial innovation, human resource (HR) strategies, and marketing management, and how their integration drives organizational success, particularly in terms of profitability and business attraction. Utilizing a systematic literature review, the research synthesizes findings from various academic sources to provide a balanced and comprehensive understanding of these interdependencies. The methodology focuses on analyzing the existing literature to identify the conditions under which financial innovation, HR strategies, and marketing management can be most effectively integrated. The results indicate that financial innovations such as fintech and blockchain significantly enhance organizational profitability when aligned with strategic HR practices and customer-centric marketing approaches. The study further reveals that the successful implementation of these innovations requires substantial investments in employee training and adaptive marketing strategies that resonate with consumer needs. The findings underscore the importance of adopting a holistic approach, where financial innovation, HR, and marketing are treated as interconnected components of a unified business strategy. This integration not only enhances competitiveness but also positions organizations to navigate the challenges of a rapidly evolving business environment. The study offers valuable theoretical and managerial implications, providing a framework for future research and practical guidance for business leaders and policymakers on leveraging these domains for sustainable growth.
North Kalimantan Economic Policies Analysis Using Multicollinearity Test Among Government Economy Indicators and Performances Rafiqoh, Rafiqoh; Viddy, Arkas; Karunia, Erick
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.v7i1.937

Abstract

The purpose of this study is to investigate the inter correlate between economy indicators and performance in North Kalimantan Indonesia. This research is in North Kalimantan Indonesia whereas it is consisting of 4 regencies such as Nunukan, Bulungan, Malinau and Tana Tidung, and 1 district namely Tarakan. This study is quantitative research using Multycolinier test using Pearson Correlation or one of classic assumption test. There several economy indicators and performance will be examined such as economic growth, inflation, poverty rate, unemployment and human development index. This study found that there are two variables have multycolinier namely between unemployment and human development index with -0.873. It can be concluded that unemployment is already represents by human development index or government policies can focused on increasing human development index and it will decrease the unemployment rate itself.

Page 28 of 37 | Total Record : 363

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