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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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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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Determinants Of Regional Financial Management Performance And The Moderation Effect Of Malaqbiq Culture In West Sulawesi Province Yani, Muh; Mattalata, Mattalata; Ansar, Ansar; Farida, Umi; Sandra, Kurniawaty
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

Abstract

This study aims to analyze the determinants of village financial management performance and the moderating effect of malaqbi culture in Mamuju Regency, West Sulawesi Province. The main focus of this study is to examine the relationship between leadership, commitment, and competence of village financial managers with financial management performance, and how malaqbi culture can moderate the relationship. Malaqbi, which is a local culture that emphasizes the values ​​of honesty, responsibility, and integrity, is believed to play an important role in increasing transparency and accountability in village financial management.Specifically, this study identifies the main problems in village financial management in Mamuju Regency, which include violations, abuse of authority, and corruption that still occur. The existence of these problems indicates deficiencies in financial management caused by institutional factors, such as lack of effective leadership, low commitment, and limited competence of village financial managers. This study proposes that the application of malaqbi culture based on local moral and ethical values ​​can function as a moderation that can increase the influence of leadership, commitment, and competence on village financial management performance.Using a quantitative approach, this study will examine the direct influence of these variables and how malaqbi can strengthen or weaken these relationships. It is hoped that the findings of this study can contribute to a deeper understanding of the importance of local culture in improving the performance of village financial management, as well as offering solutions to overcome various village financial problems that still occur, including violations and corruption.
The Role of Human Resources in Improving the Company's Financial Performance Syukri, Andi Muhammad; Malik, Tajuddin; Sandra, Kurniawati; Mattalatta, Mattalatta; Ansar, Ansar; Farida, Umi
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.v7i2.1079

Abstract

This study examines the relationship between strategic human resource (HR) practices and financial performance, focusing on optimizing HR investments for sustainable economic success. The research addresses HR practices such as training, competency development, and reward systems in enhancing organizational outcomes. A systematic literature review (SLR) methodology synthesized findings from recent industry studies. This approach allowed for an integrative analysis of theoretical frameworks, including the Resource-Based View (RBV) and Agency Theory, to contextualize the impact of strategic HR practices on financial performance. The study highlights the significant influence of HR practices on organizational productivity, operational efficiency, and cost reduction. Practices like Green Human Resource Management (GHRM) enhance sustainability and improve reputation and financial outcomes. Integrating technology, such as data analytics and performance tracking systems, was identified as a crucial enabler for decision-making and resource optimization. The findings also emphasize aligning HR planning with organizational strategies to ensure coherent and effective workforce management. This research contributes to academic literature and practical applications by offering actionable strategies for optimizing HR investments. It provides a roadmap for managers to implement innovative HR practices that align with business objectives, foster sustainability, and enhance competitiveness. This study's limitations, including its reliance on secondary data, suggest avenues for future empirical research to validate and expand on these findings.
The Role of Training Effectiveness and Human Resource Quality in Enhancing Employee Creativity in the Digitalization Era Hasmin, Hasmin; Nurung, Jumiaty
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.v7i2.1080

Abstract

Proper training is one of the most critical measures businesses can implement to equip their employees with the necessary skills to confront the obstacles of globalization and digitalization. This investigation investigates the efficacy of training in fostering employee creativity by employing human resource quality as a proxy. An online survey was administered to 121 Kenshusei alums from Indonesia to collect quantitative data. Structural Equation Modeling (SEM) was implemented to ascertain the relationships between variables and the underlying causes. The findings suggest practical training improves human resources quality, fostering employee creativity. It was clear that the quality of human resources fully mediates this relationship, but training had no significant direct effect on creativity. This study uses Resource-Based Theory (RBT) and Goal-Setting Theory (GST) to argue that good training can help people become more creative and adaptable to technological changes and new needs worldwide.
Pharmaceutical Industry Influencers and Stock Price Analysis on the Indonesia Stock Exchange Syaiful, Syaiful; Hidayat, Rahmat; Yolanda, Yolanda; Savira, Erika Putri
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.v7i2.1093

Abstract

This study explains the effect of financial ratios on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange. This study used panel regression analysis, where time series (2016-2022) and cross-section (8 Pharmaceutical companies). Data analysis techniques using Ordinary Least Squares regression (OLS) and selection of the best model through the Chow test and Hausman test with fixed effect model as the best model. Based on the results of the calcic assumption test, the selected model is appropriate and valid for analysis. The results of the analysis show that Return On Assets, Return On Equity, Net Profit Margin, and Debt to Equity Ratio to Stock Price have a positive and significant effect both simultaneously and partially. The variation in the ability of the independent variable in this study affects the stock price variable by 88.15% and the effect is strong. Recommend to the Board of Directors of Pharmaceutical Companies listed on the Indonesia Stock Exchange to introduce policies that will have a positive impact on return on equity, earnings per asset, and debt to equity that can significantly affect the stock price.
Evaluation of Employee Engagement Level in Improving Productivity and Retention in the Company Adriyanto, Agus
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.v6i1.1105

Abstract

This study aims to evaluate the critical role of employee engagement in enhancing productivity, retention, and organizational sustainability. It investigates how engagement influences individual and team performance, explores contextual factors affecting engagement, and proposes strategies to address challenges in maintaining high levels of employee engagement. The study employs a Systematic Literature Review approach, synthesizing qualitative insights from diverse organizational contexts. It integrates theoretical frameworks, particularly the Job Demands-Resources Model, to analyze the interplay between engagement, job demands, and managerial resources. Secondary data from reputable academic sources are systematically reviewed to uncover patterns and insights into employee engagement dynamics. The findings reveal that employee engagement directly enhances motivation, creativity, and innovation, fostering higher productivity and reducing turnover. Engagement is influenced by both internal factors (recognition, career development opportunities, and managerial support) and external factors (work models, organizational culture, and work-life balance policies). Additionally, the study highlights challenges such as workload pressures, generational differences, and the complexities of remote and hybrid work environments. Practical strategies, such as recognition programs, flexible work policies, and leveraging engagement analytics, are critical to sustaining engagement and organizational success. Practically, this research offers evidence-based recommendations for organizations to design adaptive engagement strategies that enhance productivity, reduce turnover, and support long-term sustainability. The study also contributes to academic discourse by expanding the theoretical understanding of engagement within contemporary work contexts. Future research should address longitudinal analyses and explore emerging factors like technology and generational shifts to refine engagement strategies further.
The influence of Risk Profile, Good Coorporate Government, Profitability, and Capital on Company Value in The Banking Sector on The Indonesian Stock Exchange Andi Runis Makkulau; Muh. Nur; Wahyuni Rahmah; Astriwati
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.v7i2.1108

Abstract

This study aims to determine and analyze: (1) The effect of risk profile on banking sector firm value; (2) The effect of good corporate governance on the banking sector's corporate value; (3) The effect of profitability on banking sector corporate value; (4) The effect of capital on the value of banking sector companies. The companies studied in this research were from the banking sector and belonged to the BOOK (Business Category Commercial Bank) 4 group, which included seven banks: Bank Central Asia (BBCA), Bank Mandiri (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), Bank Pan Indonesia (PNBN), Bank CIMB Niaga (BNGA), and Bank Danamon (BDMN). Secondary data from 2011 to 2020, sourced from The Indonesia Capital Market Institute (TICMI) and the official websites of the banks, was utilized for analysis in this study. The data underwent processing and analysis using the SMART PLS application. The study's findings indicate that (1) the presence of Non-Performing Loans (NPL) and a high Loan to Deposit Ratio (LDR) has a significant and negative impact on firm value. (2) While Good Corporate Governance (GCG) has a positive effect on firm value, it is not statistically significant. (3) Profitability has a significant and positive influence on firm value. (4) Conversely, capital exhibits a significant and negative impact on firm value. This research is new research in the literature that uses quantitative models, analyzes empirical data, and provides insights that are useful in the process of making investment decisions in banking sector companies on the Indonesian Stock Exchange.
Corporate Social Responsibility Disclosure and Financial Performance of Banks in Indonesia Nurdin, Maryam
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.v7i2.1113

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on financial performance and stock returns in banking companies listed on the Indonesia Stock Exchange for 2020-2022. This research uses a quantitative approach with secondary data as the primary source. The research sample was selected using the purposive sampling method, resulting in 47 issuers as research objects. The data analysis technique used Statistical Product and Service Solution (SPSS) software, which allows in-depth analysis of the relationship between CSR variables and financial performance and stock returns. The results showed that CSR disclosure positively and significantly influences financial performance, as measured by Return on Equity (ROE). In addition, CSR also indicates a positive and significant influence on stock returns. These findings suggest that CSR disclosure is a corporate social responsibility and an effective business strategy to create added value. With higher CSR disclosure, companies can increase investor confidence, attract market interest, and strengthen their reputation, ultimately impacting growing profits and stock market stability. This study implies that companies, particularly in the banking sector, must strengthen CSR disclosure as part of their business strategy. Transparent CSR disclosure not only improves the competitiveness of companies in the capital market but also supports long-term sustainability. The findings are also relevant for regulators to design policies encouraging accountability and transparency in CSR reports, creating a more stable and sustainable investment environment.
Corporate Social Responsibility as a Moderator of Good Corporate Governance with Company Performance Difinubun, Yusron; Sismar, Andi
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.v8i1.1219

Abstract

Purpose: This study examines the influence of Corporate Social Responsibility (CSR) as a moderating variable in the relationship between Good Corporate Governance (GCG) and corporate financial performance in manufacturing companies listed on the Indonesia Stock Exchange. Research Design and Methodology: This quantitative study uses CSR, GCG, and Financial Performance (proxied by Financial Discretionary) as research variables. The sample comprises 23 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. Data were analyzed using descriptive statistics and moderated regression analysis with the assistance of SPSS 25.0. Classical assumption tests were conducted before hypothesis testing to validate the data. Findings and Discussion: The findings indicate that corporate social responsibility has a substantial impact on corporate financial performance. Moreover, CSR significantly moderates the relationship between Good Corporate Governance and economic performance. The results suggest that the presence or absence of CSR practices affects how GCG impacts a company's financial outcomes, indicating that CSR plays a critical role in strengthening or weakening governance structures. Implications: The study contributes to the theoretical understanding of CSR's strategic role and provides practical insights for corporate managers and regulators. Enhanced CSR practices foster stakeholder trust and enhance governance effectiveness, leading to improved financial results.
The Influence of Financial Planning on Investment Decision Making: Qualitative Analysis Dasinapa, Margaretha Beatrik
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.v8i1.1256

Abstract

Purpose: This study aims to analyze the effect of financial planning on investment decision-making, focusing on how good planning can help investors make more rational decisions about dealing with market fluctuations and reduce the influence of psychological bias. Research Design and Methodology: This study uses a qualitative approach with in-depth analysis through structured interviews. The collected data is analyzed to identify how investors formulate their financial plans and how psychological factors influence investment decisions. Findings and Discussion: The results show that sound financial planning helps investors manage risk and stay focused on long-term goals despite market volatility. The study also found that investors with structured financial plans are better able to avoid impulsive decisions and reduce the influence of psychological biases such as anchoring bias and confirmation bias. In addition, portfolio diversification has proven to be an effective strategy in maintaining portfolio stability. Implications: This research provides a practical contribution for financial managers and investors by emphasizing the importance of comprehensive financial planning and diversification strategies in maintaining long-term financial stability. These findings can be a reference for developing more effective investment policies and supporting better financial literacy among investors.
Comparative Evaluation of Public and Private Financing in Determining the Company's Growth Strategy Sonjaya, Yaya
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.v7i2.1261

Abstract

This study explores the comparative impact of public and private financing on corporate growth strategies, focusing on their respective advantages, limitations, and the contextual factors influencing their effectiveness. It further examines mixed financing strategies as a balanced approach to optimizing financial resources and operational flexibility in various industries. The research adopts a qualitative systematic literature review approach, synthesizing insights from recent studies across diverse theoretical and practical domains. It evaluates the interplay between public and private financing mechanisms, contextual influences such as macroeconomic conditions and industry dynamics, and the implications of mixed financing strategies. The study identifies that public financing provides substantial capital and market visibility, supporting large-scale expansion and diversification. However, it also imposes regulatory pressures and shareholder expectations. Private financing offers flexibility, strategic support, and greater managerial control, making it suitable for high-risk and innovative sectors, though it is limited by funding capacity and investor dependency. Mixed financing strategies are highlighted as a pragmatic solution, leveraging the strengths of both mechanisms to balance risk, cost, and flexibility. The study also emphasizes the critical role of external factors, such as economic stability, regulatory policies, and sector-specific needs, in shaping financing decisions. The findings offer practical recommendations for corporate leaders to align financing decisions with strategic objectives and for policymakers to create supportive regulatory frameworks and incentives. This dual approach fosters sustainable growth, innovation, and competitiveness across industries.

Page 31 of 37 | Total Record : 363

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