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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 Effect of Profitability and Liquidity on Firm Value with Capital Structure as a Moderating Variable Gautama, Budhi Pamungkas; Asrifah, Cici; Nurhayati, Netti Siska; Miftahuddin, Asep; Perdana, Yoga
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.v7i1.940

Abstract

This study aims to analyze the effect of profitability and liquidity on firm value with capital structure as a moderating variable in companies in the apparel and luxury goods subsector listed on the Indonesia Stock Exchange during the 2018–2022 period. The research methods used are descriptive and verification quantitative methods. Descriptive methods are used to describe firm value, profitability, liquidity, and capital structure. In contrast, verification methods are used to test the effect of independent variables on the dependent variable and the moderating role of capital structure. Data collection is done using secondary data from the company's published financial statements. The results showed that profitability and liquidity positively and significantly influence firm value. High profitability indicates good economic performance and provides a positive signal to investors. In contrast, high liquidity suggests the company's ability to meet short-term obligations and reduce the risk of bankruptcy. In addition, capital structure is found to function as a moderating variable that can strengthen or weaken the effect of profitability and liquidity on firm value. A balanced capital structure between debt and equity can maximize the benefits of profitability and liquidity, while an unbalanced capital structure can reduce these positive effects. This study implies that company management in the apparel and luxury goods subsector needs to optimize profitability and liquidity and manage the capital structure wisely to increase firm value. The findings also support signal, pecking order, and trade-off theories, which emphasize the importance of effective financial management and optimal capital structure. This study contributes to the financial management and corporate strategy literature and offers practical insights for corporate managers and investors in economic decision-making.
Strengthening Transparency and Accountability as an Effort to Prevent Deviations in the Public and Private Sectors Surjono, Welly
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.v5i2.942

Abstract

The research delves into the critical nexus between transparency, accountability, and misconduct within organizational governance structures. The purpose is to elucidate the multifaceted dynamics of these constructs and their implications for ethical conduct and integrity in both the public and private sectors. Adopting a qualitative research design, a comprehensive literature review is conducted to synthesize existing knowledge and perspectives on the topic. Various databases, including PubMed, JSTOR, Scopus, and Google Scholar, are utilized to identify seminal works and emerging trends. Findings underscore the pivotal role of transparency initiatives and accountability mechanisms in mitigating misconduct and promoting ethical governance. Insights from diverse disciplines, including political science, economics, and organizational behavior, contribute to a nuanced understanding of the subject. Implications of the research extend to policymakers and organizational leaders, highlighting the importance of developing evidence-based strategies to foster transparency, accountability, and ethical conduct. Integratingtechnology-enabled platforms for the public participation and monitoring, strengthening whistleblower protection, and enhancing anti-corruption enforcement are critical areas for intervention. The research underscores the imperative of interdisciplinary collaboration and sustained efforts to address systemic challenges and promote a culture of integrity and trust within organizational settings
Exploring the Synergistic Effects of Tax Policies, HRM Practices, and Strategic Marketing on Organizational Financial Performance: A SEM-PLS Analysis Putra, Aditya Halim Perdana Kusuma; Mariam, Siti; Rozamuri, Arif Murti; Yusuf, Marwah
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.v7i2.947

Abstract

The purpose of this study is to examine the synergistic effects of tax policies, Human Resource Management (HRM) practices, and strategic marketing initiatives on organizational financial performance, with a focus on understanding how these elements interact to enhance market competitiveness and operational efficiency in a rapidly evolving business environment. This study employed a descriptive correlational research design to investigate the synergistic effects of tax policies, HRM practices, and strategic marketing initiatives on organizational financial performance. The study utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the complex relationships among these variables, capturing data from a cross-sectional sample of 245 valid responses from middle to large-scale enterprises. Data were collected via a structured online survey that included both validated scales and newly developed items tailored to the constructs of interest. The analysis proceeded in two stages: first, assessing the measurement model for validity and reliability, and second, evaluating the structural model to test the hypothesized relationships. SEM-PLS was chosen for its ability to handle complex models with latent variables, even with small to medium sample sizes, providing robust insights into the factors that drive organizational financial performance. The results of this study reveal significant relationships between HRM Practices, Strategic Marketing Initiatives, Tax Policies, and Organizational Financial Performance, with Market Competitiveness and Operational Efficiency acting as critical mediators. The indirect effects further supported these findings. HRM Practices, Strategic Marketing Initiatives, and Tax Policies all indirectly contributed to Organizational Financial Performance through Market Competitiveness and Operational Efficiency, with all paths showing statistical significance. These results emphasize that the synergistic alignment of HRM, marketing, and tax strategies is crucial for achieving superior financial outcomes, with Market Competitiveness and Operational Efficiency serving as essential pathways in this process.
Analysis of Consumer Perceptions of Financial Transparency in Insurance Product Marketing Practices in Indonesia Pertiwi, R Dewi
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.v7i2.949

Abstract

This study examines how Indonesian consumers perceive financial transparency in insurance product marketing and how it impacts trust and loyalty. It explores the role of cultural, religious, and financial literacy factors in shaping these perceptions, offering insights into the broader dynamics of consumer behavior. Using a systematic literature review approach, the research analyzes secondary data from previous studies on transparency, trust, and insurance marketing. The findings indicate that clear and accessible communication about policy terms, costs, and benefits positively influences trust. When transparency aligns with cultural and religious expectations, it significantly enhances loyalty. The study also highlights that consumers with higher financial literacy are more critical in assessing transparency, while those with lower literacy tend to rely more on trust. The results support the hypothesis that transparency fosters trust and long-term loyalty within the insurance industry. Practical implications suggest that insurance companies, particularly in emerging markets like Indonesia, should prioritize transparent communication strategies that align with consumers’ cultural and religious values to build competitive advantages. Future research should explore transparency across different regions and the role of digital tools in enhancing transparency.
A Descriptive Study of Managers' Perceptions of the Use of Financial Statements in the HR Management Decision-Making Process Pertiwi, Wike
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.v7i1.950

Abstract

The purpose of this study is to explore human resource (HR) managers' perceptions of using financial statements in HR decision-making, particularly in compensation, workforce planning, and budgeting. The research design employed a qualitative approach involving interviews with HR managers to understand how financial data is interpreted and applied in strategic decisions. The methodology focused on identifying the barriers HR managers face, including financial literacy limitations and organizational silos, that hinder the effective integration of financial data into HR practices. The findings reveal significant variability in financial literacy among HR managers, directly influencing their ability to leverage financial data. While some managers demonstrate a strong understanding of financial statements, others rely heavily on operational metrics. The study highlights the need for organizational improvements, particularly in fostering collaboration between HR and finance departments, to ensure more informed and aligned decision-making. In terms of implications, the study offers practical recommendations for improving HR decision-making by increasing financial literacy through targeted training programs and promoting interdepartmental collaboration. This research contributes to both theory and practice by emphasizing the importance of financial data in HR strategies, with implications for more integrated HR and financial management approaches.
Digital Marketing Strategies to Build Customer Loyalty: A Systematic Review of Sustainable Financial Benefits Rahayu, Sri
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.v7i1.951

Abstract

This study examines the role of integrated digital marketing strategies, including personalized content, Customer Relationship Management (CRM) systems, and social media marketing, in building customer loyalty and driving long-term financial benefits. The research design uses a systematic literature review to examine how these digital tools work together to improve things. This is based on theories like relationship marketing and the resource-based view (RBV). The findings demonstrate that integrating these strategies leads to more muscular customer retention, reduced customer acquisition costs, and enhanced return on investment (ROI). Additionally, it confirms that a multi-channel approach, which aligns CRM data with personalized content and social media, provides a more cohesive customer experience, leading to increased customer lifetime value (LTV). The study highlights practical implications for businesses, emphasizing the need for integrated digital strategies to enhance customer engagement and financial sustainability. However, the study's limitations include its reliance on secondary data and the exclusion of emerging technologies like artificial intelligence. Future research should focus on longitudinal studies and explore industry-specific case studies to provide more tailored insights into the evolving landscape of digital marketing.
Impact of Tax Planning, Capital Structure, and Corporate Governance on Firm Performance in Indonesia's Real Estate and Construction Sectors Putri, Anne; Tanno, Aries; Fahlevi, Mochammad
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.v5i2.953

Abstract

Economic growth in Indonesia has consistently increased each year, leading to the COVID-19 pandemic. The pandemic has a considerable impact on the economies of countries worldwide, including Indonesia. Despite the challenging conditions brought about by social restrictions, the company has endeavored to maintain its performance. The pandemic’s negative impact on the national economy was felt across all sectors. The property, real estate, and building construction sectors have experienced a decline in performance. This study investigates the influence of tax planning and capital structure on firm performance, moderated by corporate governance. This research employs multiple regression as the analytical method, using data from 41 real estate, property, and building construction firms listed on the Indonesia Stock Exchange (IDX). The findings reveal that tax planning has a negative impact on firm performance, capital structure has a negative impact on firm performance, and corporate governance has a positive impact on firm performance. Furthermore, our results indicate that corporate governance enhances the negative effects of tax planning on firm performance.
Tax Behavior Analysis and Avoidance Strategies in the Retail Industry Yamin Noch, Muhammad; Ridwan Rumasukun, Muhammad
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.v6i1.955

Abstract

This research investigates tax behavior and avoidance strategies in the retail industry through a qualitative literature review. The study aims to identify patterns of tax behavior, assess compliance levels, examine the impact of regulatory changes, and propose policy recommendations. Employing a qualitative approach, the research systematically analyzes existing literature from various sources, including scholarly articles, books, and reports. Data collection involves a comprehensive search strategy using databases such as Scopus and Web of Science. The sampling strategy is purposive, focusing on literature that provides rich insights into tax behavior in the retail sector. Data analysis utilizes grounded theory approach to identify recurring themes and patterns. The findings reveal a complex landscape of tax management strategies employed by retailers, including transfer pricing, the use of tax havens, and financial statement manipulation. The research highlights the role of organizational structures and governance practices in influencing tax behavior, emphasizing the importance of internal controls, transparency, and corporate social responsibility initiatives. Moreover, the implications of tax behavior extend beyond individual firms, affecting governments, consumers, and investors. The study underscores the need for collaborative efforts between policymakers, regulators, and industry stakeholders to promote transparency, fairness, and accountability in the retail tax landscape.
Study of the Impact of Electronic Administration Policy Implementation and The Use of Artificial Intelligence on Bureaucratic Transformation in the Local Government Environment Pasaribu, Johnson
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.v5i2.956

Abstract

The purpose of this study was to determine and analyze the variables of electronic administration policy and the application of artificial intelligence to bureaucratic transformation in the Government environment through the variable of work effectiveness as a mediator variable...The subject of this study is the number of ASNs working in 37 Provinces in Indonesia, where the variables in this study are endogenous variables, namely the variables of electronic administration policy and the application of artificial intelligence, while the exogenous variable is bureaucratic transformation in the Government environment, and the mediator variable is the work effectiveness variable, where the data analysis used uses SEM analysis using SMART PLS 3.0 software.The research method used is to use a quantitative descriptive approach by using data analysis with the structural equation model (SEM) method, where the results of data processing with the SEM method are carried out with the PLS application. From the results of this study, the conclusion is that partially the variables of electronic administration policy and the use of artificial intelligence have an effect on bureaucratic transformation within the Provincial Government throughout Indonesia and also affect work effectiveness within the Provincial Government throughout Indonesia. Work effectiveness variables within the Provincial Government throughout Indonesia affect bureaucratic transformation within the Provincial Government throughout Indonesia. Simultaneously, the variables of electronic administration policy and the use of artificial intelligence affect bureaucratic transformation in the Provincial Government throughout Indonesia through work effectiveness in the Provincial Government throughout Indonesia. With the process of organizational digital technology transformation in MSMEs, it can increase the agility of the organization to be adaptive and able to change itself, as well as change the mindset of the owners of these MSMEs so that later they have a vision and mission that makes businesses on a medium and large scale, where MSMEs must be able to improve their quality and capacity so that MSMEs in Medan City can be known not only throughout the archipelago, but can also be known throughout foreign countries.
Optimizing Government Workforce Performance: A Study of Employee Engagement, Organizational Commitment, and Knowledge Sharing Mulyana, Deddy; Ahman, Eeng; Sojanah, Janah; Santoso, Budi
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.v7i2.958

Abstract

The organization must preserve balance by establishing mutually beneficial relationships with its employees, who are its most valuable assets. Several essential aspects are required to maintain this equilibrium, including organizational commitment, employee engagement, and information exchange. We use social exchange theory to investigate the effects of commitment, knowledge sharing, and employee engagement on civil servant performance outcomes (ASN). This study uses a cross-sectional design and includes 115 civil servants from Tasikmalaya. Data analysis utilizes Stata/MP 17.0 for descriptive, bivariable, and multivariable analyses. The research findings indicate a positive impact of employee engagement, affective and normative commitment, and knowledge sharing on ASN performance. However, the negative effect of tenure exceeding five years and continuance commitment on ASN performance is negative. These findings illustrate that while employees are generally expected to have high organizational commitment, continuous commitment to material benefits may be detrimental. The results serve as a basis for discussion among researchers to conduct further longitudinal studies for more accurate conclusions.

Page 29 of 37 | Total Record : 363

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