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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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Analysis of the Influence of Fiscal Capacity and Economic Growth on the Human Development Index Nur, Syamsir; Arifin, Arifin; Anam, Syamsul
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.v6i2.966

Abstract

This study aims to examine the impact of fiscal capacity and economic growth on the Human Development Index (HDI) in Southeast Sulawesi Province during the 2020-2022 period. A quantitative approach was used, using secondary data from the Central Statistics Agency and other relevant sources. The analysis method employed is multiple linear regression to assess the relationship between fiscal capacity, economic growth, and HDI. The analysis results indicate that fiscal capacity does not have a significant partial effect on HDI, with a t-value significance of 0.483 (> 0.05). This suggests that while fiscal capacity exists, the budget allocation has not been effectively channeled toward sectors that directly enhance quality of life, such as education, healthcare, and welfare. On the other hand, economic growth shows a significant positive effect on HDI, with a t-value significance of 0.000 (< 0.05). Economic growth improves the population's access to education, healthcare, and welfare. When considered, fiscal capacity and economic growth have a significant combined effect on HDI, with an F-value significance of 0.000 (< 0.05). However, more than fiscal capacity is needed, likely due to inefficiencies in budget allocation.
Insights into Financial Strategy Management: A Qualitative Study of Performance, Investment Decisions, and Strategic Approaches with Literature Review Gazali, Agus Umar; Salle, Ilham Z; Arifani, Arifani; Hasmawati, Hasmawati; Winarti, Winarti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): 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.v4i2.967

Abstract

Financial strategy management is critical to organizational success, encompassing performance evaluation, investment decision-making, and strategic approaches. This study aims to provide insights into these dimensions by conducting a qualitative literature review. The research methodology comprehensively examined existing scholarly works on financial strategy management, including empirical studies, theoretical frameworks, and practical insights. Performance evaluation emerged as a multifaceted endeavor, requiring a balanced approach that integrates financial and non-financial metrics. Scholars emphasized the importance of robust performance measurement frameworks tailored to organizational objectives and contexts despite data availability and stakeholder alignment challenges. Investment decision-making was explored through the lenses of Modern Portfolio Theory, the Capital Asset Pricing Model, and advancements in behavioral finance. The research highlighted the significance of understanding risk-return trade-offs and cognitive biases influencing investment decisions, particularly in evolving market dynamics and technological disruptions. Strategic approaches adopted by organizations were examined, including Porter's Generic Strategies and recent research on strategic alignment, organizational agility, and integrating environmental, social, and governance (ESG) considerations. The findings underscored the importance of strategic intent aligned with actionable initiatives, organizational resilience, and sustainability. In conclusion, this study contributes to a deeper understanding of financial strategy management dynamics, offering valuable insights for theoretical discourse and managerial practice. The implications extend to longitudinal studies, comparative analyses, interdisciplinary research, and qualitative methodologies, presenting avenues for future research endeavors.
The Impact of Information Technology Implementation in Accounting on the Effectiveness of Management Decision Making: A Qualitative Study Putro, Harjono Padmono
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.v6i1.969

Abstract

This study aims to investigate the impact of information technology (IT) implementation in accounting on the effectiveness of management decision-making, focusing on the role of advanced IT tools such as ERP systems, cloud computing, and blockchain in enhancing decision quality, especially in small and medium-sized enterprises (SMEs). A qualitative research design was employed, utilizing a systematic literature review approach to gather and analyze relevant studies on IT implementation in accounting. The research examined various factors affecting decision-making processes and the benefits and challenges of integrating IT into accounting systems. The findings indicate that implementing IT significantly enhances the quality of managerial decision-making by providing real-time, accurate data. This study demonstrates how advanced accounting systems' high-quality information directly affects the effectiveness and efficiency of decision-making. Moreover, external factors such as regulatory changes and market dynamics are critical in moderating the relationship between IT and decision-making outcomes. The study highlights the need for organizations, particularly SMEs, to prioritize IT integration in their accounting practices. Practical implications include fostering a culture of innovation, providing comprehensive training, and regularly assessing IT infrastructure to improve decision-making processes and maintain a competitive edge.
The Role of Online Marketing Media on Airline Ticket Purchasing Decisions Sari, Mustika; Abdurrahman, Edi; Mafrudoh, Lut; Basuki, Friska Balqist
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.v6i2.975

Abstract

This study aimed to determine the effect of social media, influences, and brand image on purchasing decisions. The method used in this research is quantitative-descriptive. The population in this study were consumers who had purchased Jetstar Asia airline tickets in 2022. In this study, we used the probability sampling technique with the simple random sampling method, namely with a sample size of 160 respondents. The analysis method in this study uses SEM-PLS with the SmartPLS 3.0 application. The results of this study state that social media has a positive and significant effect on purchasing decisions, influences have a positive and significant impact on buying decisions, and brand image has a positive and significant effect on buying decisions.
Contribution of Economic Growth, Demography, Human Capital Quality, and Unemployment to Poverty Dynamics Harnani, Sri
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.v6i1.1000

Abstract

This study aims to analyze the effects of economic growth, demography, human resource quality, and unemployment on poverty levels in East Java Province. The research seeks to understand these factors' role in shaping regional poverty dynamics. The study adopts a quantitative approach, utilizing statistical data analysis to examine the relationships between variables. The Indonesian Central Bureau of Statistics (BPS) data includes figures on economic growth, demography, human resource quality, unemployment, and poverty levels. Multiple linear regression analysis was employed to evaluate the influence of these independent variables on poverty. The findings indicate that economic growth does not significantly affect poverty levels in East Java, suggesting that growth has not been equitably distributed among income groups. Demography significantly impacts poverty, implying that better economic capacity and purchasing power reduce poverty. Conversely, human resource quality positively and substantially influences poverty, reflecting the challenges in competitiveness and skills among the population. Unemployment does not dramatically impact poverty, as income from other family members likely mitigates its effects. These findings align with previous studies and underscore the need for policies that promote inclusive economic growth and human capital development. The results highlight the importance of targeted policies to address poverty in East Java. Efforts should focus on equitably distributing economic benefits, enhancing human resource quality through education and skill development, and optimizing demographic potential. Policymakers and stakeholders must collaborate to develop sustainable strategies that address the complex interplay of economic and social factors driving poverty.
Evaluation of Technical and Cultural Barriers to Digital Accounting System Implementation in Modern Organizations Halim, Prihartono Aksan
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.v6i2.1001

Abstract

This research evaluates modern organizations' technical and cultural barriers to implementing digital accounting systems. It seeks to identify how these barriers interact and influence the overall effectiveness of digital transformation efforts in accounting. A systematic literature review synthesized existing research on the subject, focusing on peer-reviewed articles published in 2014. The study incorporated diverse perspectives to understand the challenges organizations encounter comprehensively. The findings reveal significant technical barriers, including inadequate technological infrastructure and challenges in integrating legacy systems with new technologies. Cultural barriers, particularly employee resistance and conservative organizational culture, further complicate the adoption process. The interaction between these barriers underscores the need for a holistic approach to digital transformation. This study contributes original insights to the field of digital transformation in accounting, emphasizing the importance of addressing both technical and cultural aspects for successful implementation. Organizations should invest in technological upgrades while fostering a culture that supports innovation and change. Management should prioritize leadership engagement and employee involvement to facilitate smoother transitions to digital accounting systems.
Investor's Decisions on Financial Reporting: Merger, Aquisition and Consolidation Marota, Rochman
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.v7i2.1022

Abstract

This study examines the critical role of financial reporting quality in influencing investor decision-making during mergers, acquisitions, and consolidations (M&A). The primary goal is to explore how financial reporting's transparency, accuracy, and relevance affect investor confidence and strategic decision-making in complex corporate transitions. The study aims to provide comprehensive insights into the interplay between financial reporting practices and investor behavior by integrating technical and behavioral perspectives. The study adopts a qualitative systematic literature review approach, drawing on secondary data from peer-reviewed journal articles and books. It evaluates key factors such as transparency, financial literacy, and innovations in reporting practices, including integrated reporting and externality accounting, to understand their impact on investor decision-making. The findings highlight that high-quality financial reporting reduces uncertainty and fosters investor trust. Transparent reporting assists investors in identifying risks and opportunities and bridges the gap between corporate disclosures and investor expectations. Discussions reveal investors' behavioral dynamics, differences between institutional and individual decision-making, and the importance of innovative reporting practices in promoting sustainability and accountability. The study has significant practical implications for companies, regulators, and investors. Companies can adopt innovative reporting strategies to attract and retain investors, while policymakers are encouraged to harmonize global reporting standards to enhance reliability and comparability. For investors, the findings underscore the critical role of financial literacy in interpreting complex financial reports. Future research should explore empirical evidence and investigate the long-term impacts of innovative reporting practices across industries and regions.
Sustainable Entrepreneurship: A Family Self-Employment Economic Development Model Fauziah, Dien Ajeng; Khoir, Fatihul; Sa'adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1035

Abstract

Purpose: This study aims to explore sustainable entrepreneurship as a transformative paradigm that integrates economic growth with environmental and social responsibility. Specifically, it investigates the role of family self-employment in promoting sustainable economic development at the community level. Research Design and Methodology: This study employed a qualitative case study approach, collecting data through semi-structured interviews and focus group discussions with family business owners in Geluran Village, Sidoarjo Regency, Indonesia. The Resource-Based View (RBV) theory guided the study in analyzing how internal family resources support sustainability. Findings and Discussion: The findings reveal that family self-employment strategically drives sustainable entrepreneurship by fostering resilience, long-term orientation, and ethical business practices. Family businesses are shown to implement sustainability models such as the Triple Bottom Line, circular economy principles, and collaborative networks. Despite their strengths, the heterogeneity of family businesses poses challenges for generalization, indicating the need for more context-specific studies. Implications: This research provides practical and policy-level implications by highlighting the potential of family-run enterprises to achieve inclusive and sustainable development. It suggests that targeted support through financial access, capacity-building, and sustainability programs is essential to enhance the contribution of family businesses to long-term economic and social well-being.
Leveraging Digital Audits and Collaborative Team Support to Optimize Auditor Performance Muhaimin, Muhaimin; Fanani, Zainal; Tjaraka, Heru
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): 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.v8i1.1045

Abstract

Purpose: This study examines the relationship between team support, management support, and digital audit on auditor performance. It also investigates the role of management support in strengthening the effect of team support on auditor performance within digital audit environments. Research Design and Methodology: The study employs a quantitative approach with primary data collected through questionnaires distributed to auditors. Using a correlational and cross-sectional design, data were analyzed with Structural Equation Modeling (SEM) using PLS 4.0 to assess the relationships among variables. Findings and Discussion: The results show that digital audits significantly improve auditor performance, highlighting that digital technology enhances audit accuracy and efficiency. Team support positively affects both management support and auditor performance, as collaboration encourages management to provide necessary resources and training. Additionally, management support directly improves auditor performance and mediates the relationship between team support and auditor performance, indicating that team effectiveness increases when supported by management. Implications: This study contributes to understanding auditor performance in digital audits and emphasizes the importance of team and management collaboration. The findings suggest that organizations should enhance team cohesion and management support to optimize auditor performance, and further research on digital audit implementation should be recommended.
The Role of Training and Continuous Development in Improving Employee Productivity and its Impact on Company Financial Performance Yertas, Maria
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.v7i2.1047

Abstract

This study investigates the role of training and continuous development in enhancing employee productivity and its impact on organizational financial performance. It aims to explore how tailored training initiatives, underpinned by the Resource-Based View (RBV) and employee motivation theories, can align employee competencies with strategic business objectives. This study synthesizes findings from recent research across multiple industries using a qualitative systematic literature review. The framework integrates insights from RBV and motivational theories, focusing on the interplay between training, employee development, and organizational outcomes. Data were critically analyzed to identify patterns and gaps, emphasizing the influence of digital transformation and organizational culture on training effectiveness. The study reveals that training improves technical and soft skills, fostering employee adaptability and productivity. Digital transformation tools, such as e-learning and virtual simulations, enhance the scalability and relevance of training programs. Additionally, a supportive organizational culture amplifies the impact of training, while leadership engagement ensures alignment with strategic goals. Findings also underscore the direct correlation between productivity improvements and financial outcomes, including cost efficiency, revenue growth, and operational resilience. This research emphasizes the strategic importance of training as an investment in achieving long-term sustainability and competitiveness. Practical implications highlight the need for personalized training, technology adoption, and cultural support for continuous learning. Managers are encouraged to integrate training into broader business strategies, ensuring that development initiatives align with employee needs and organizational objectives.

Page 30 of 37 | Total Record : 363

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