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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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A Study on the Application of Accounting Bases in Village Government Entities Herdiyana, Deni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1738

Abstract

This study seeks to critically assess the most suitable accounting basis for implementation within the framework of Village Government Accounting Standards, with a focus on enhancing the governance and accountability mechanisms of Village Fund management and reporting. Employing a qualitative desk study approach, the research draws upon relevant regulatory frameworks and scholarly literature addressing accounting basis applications under Government Accounting Standards (SAP). The findings suggest that the Cash Toward Accrual (CTA) basis represents the most appropriate model for village-level financial reporting, as it offers more comprehensive and informative financial disclosures compared to the traditional cash basis, while also adhering to the principles of transparency and accountability. Moreover, the adoption of the CTA basis is financially more feasible than the full accrual basis, particularly given the resource constraints commonly faced at the village level. To facilitate effective implementation, the study recommends structured technical assistance and awareness programs prior to the formal adoption of the CTA-based accounting system, thereby minimizing potential operational challenges.
Pengaruh Tindak Lanjut Rekomendasi Audit, Sistem Pengendalian Internal Pemerintah dan Ukuran Daerah terhadap Kualitas Pelayanan Publik: Temuan Audit sebagai Variabel Intervening Thoyibbah, Kartika; Triyono, Triyono; Sasongko, Noer
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1754

Abstract

Tujuan: Menganalisis pengaruh tindak lanjut rekomendasi audit, SPIP, dan ukuran daerah terhadap pelayanan publik dengan temuan audit sebagai mediasi pada pemerintah kota/daerah di Jawa Tengah tahun 2021-2023. Desain Penelitian dan Metodologi: Metode yang digunakan dalam penelitian ini merupakan metode kuantitatif dengan model analisis regresi berganda menggunakan alat ukur SPSS. Pengujian masing-masing variabel independent dengan uji parsial dan variabel mediasi menggunakan uji sobel test. Pengambilan sampel dengan cara sampel jenuh pada 35 kabupaten/kota di Jawa Tengah tahun 2021-2023 menggunakan sumber data sekunder. Hasil dan Pembahasan: Temuan menunjukkan bahwa tindak lanjut rekomendasi audit memiliki pengaruh negatif terhadap kualitas pelayanan publik di Jawa Tengah, tetapi tidak signifikan. Sebaliknya, SPIP dan ukuran daerah memiliki pengaruh positif signifikan terhadap kualitas pelayanan publik di Jawa Tengah. Temuan audit memiliki peran memediasi hubungan tindak lanjut rekomendasi audit dan pelayanan publik di Jawa Tengah, sedangkan tidak memediasi pada hubungan SPIP dan ukuran daerah pada kualitas pelayanan publik di Jawa Tengah Implikasi: Penelitian mengindikasikan bahwa peningkatan kualitas pelayanan publik dapat mendukung konsep tata kelola pemerintahan. Secara praktis, penelitian dapat digunakan sebagai acuan evaluasi dan perbaikan mekanisme pelayanan publik di Jawa Tengah. Peneliti selanjutnya dapat mengembangkan penelitian dengan data primer dengan metode kualitatif.
Efektivitas dan Efisiensi Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDes) di Desa Boro Kecamatan Sanggar Wahyuningsih, Rosi; Hayat, Nurul; Zakariah, Ibrahim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1795

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Desa Boro, Kecamatan Sanggar. Desain Penelitian dan Metodologi: Penelitian menggunakan pendekatan kualitatif dengan metode wawancara mendalam kepada lima informan utama, yaitu Ketua BUMDes, staf administrasi/keuangan, Kepala Desa, Ketua BPD, dan perwakilan masyarakat. Hasil dan Pembahasan: Pengelolaan keuangan BUMDes telah diupayakan melalui musyawarah desa dan pelaksanaan program prioritas seperti usaha simpan pinjam dan penyediaan kebutuhan pokok. Namun, efektivitasnya belum optimal karena perencanaan masih bersifat administratif, analisis usaha belum maksimal, serta manfaat program belum merata ke seluruh masyarakat. Dari sisi efisiensi, pencatatan keuangan masih dilakukan secara manual, sehingga menimbulkan risiko kesalahan dan keterlambatan laporan. Selain itu, keterbatasan kapasitas SDM dan pemanfaatan teknologi menjadi hambatan utama. Upaya perbaikan yang disarankan meliputi penyusunan rencana keuangan berbasis analisis usaha, peningkatan kapasitas pengurus melalui pelatihan, pengawasan anggaran yang lebih ketat, serta pemanfaatan sistem digital seperti aplikasi akuntansi sederhana atau Siskeudes. Kesimpulan: Memberikan panduan untuk meningkatkan kinerja keuangan BUMDes melalui pelatihan SDM, digitalisasi, dan transparansi serta  memperkaya literatur dengan menyoroti tantangan nyata yang dihadapi BUMDes di lapangan.
Analisis Pengaruh Cash Flow dan Capital Structure Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Farmasi di Bursa Efek Indonesia Husni, Sari Fatul; Husni, Tafdil; Alfarisi, Fany
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1772

Abstract

Tujuan: Menganalisis pengaruh Cash Flow (Operating Cash Flow Ratio) dan Capital Structure (Debt to Equity Ratio) terhadap fraud laporan keuangan, yang diukur dengan F-Score, pada perusahaan farmasi Indonesia periode 2013-2023. Desain Penelitian dan Metodologi: Penelitian kuantitatif ini menggunakan data sekunder dari Thomson Reuters. Sampel dipilih dengan teknik purposive sampling, menghasilkan 9 perusahaan farmasi yang tercatat di Bursa Efek Indonesia (BEI). Data dianalisis menggunakan regresi data panel dengan pendekatan Common Effect Model melalui software STATA 17. Hasil dan Pembahasan: Secara simultan, variabel arus kas operasi dan DER berpengaruh signifikan terhadap kecurangan laporan keuangan. Namun, secara parsial, hanya struktur modal (DER) yang memiliki pengaruh positif dan signifikan, sementara arus kas operasi (OCFR) tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa tekanan finansial akibat tingginya utang lebih berperan dalam mendorong kecurangan laporan keuangan pada sektor farmasi dibandingkan manipulasi arus kas. Implikasi: Penelitian ini memberikan bukti empiris bahwa DER merupakan indikator yang krusial dalam mendeteksi potensi kecurangan. Temuan ini penting bagi investor dan regulator untuk meningkatkan kewaspadaan dan pengawasan pada perusahaan dengan struktur modal yang berisiko tinggi.
Determinasi Kebijakan Hutang melalui Pertumbuhan Laba, Profitabilitas, Ukuran Perusahaan, dan Likuiditas Perusahaan: (Studi pada Perusahaan BUMN di Indonesia periode 2019-2022) Luzezyta, Natasya; Kuswanto, Randy
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1803

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan laba, profitabilitas, ukuran perusahaan, dan likuiditas terhadap kebijakan hutang pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling, yang menghasilkan sejumlah perusahaan BUMN sebagai objek penelitian. Data diperoleh dari laporan keuangan tahunan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS versi 26, dengan serangkaian uji asumsi klasik seperti uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pertumbuhan laba tidak berpengaruh signifikan terhadap kebijakan hutang. Profitabilitas dan likuiditas berpengaruh negatif signifikan terhadap kebijakan hutang, sedangkan ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan hutang. Nilai Adjusted R² sebesar 0,562 menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variasi kebijakan hutang sebesar 56,2%, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Implikasi: Penelitian ini menegaskan bahwa faktor internal perusahaan, khususnya profitabilitas, likuiditas, dan ukuran perusahaan, memainkan peran penting dalam menentukan kebijakan hutang pada BUMN. Penelitian ini berkontribusi dalam memperkaya literatur mengenai struktur modal dan dapat menjadi bahan pertimbangan bagi manajemen, regulator, serta investor dalam pengambilan keputusan strategis.
Pengaruh Ukuran Perusahaan, Non-Performing Financing dan Permodalan terhadap Profitabilitas Perbankan Syariah di Indonesia Pertiwi, Cofifa Tajudin; Mulyati, Mulyati; Iskandar, Riskiana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1860

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Non-Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) terhadap profitabilitas perbankan syariah di Indonesia periode 2019–2023. Desain Penelitian dan Metodologi: Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda. Data sekunder diperoleh dari laporan keuangan tahunan bank umum syariah yang dipublikasikan melalui Otoritas Jasa Keuangan (OJK). Variabel dependen dalam penelitian ini adalah profitabilitas yang diproksikan dengan Return on Assets (ROA), sedangkan variabel independen meliputi ukuran perusahaan (Size), NPF, dan CAR. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas, (2) NPF berpengaruh negatif dan signifikan terhadap profitabilitas, (3) CAR berpengaruh negatif dan signifikan terhadap profitabilitas, dan (4) secara simultan ukuran perusahaan, NPF, dan CAR berpengaruh signifikan terhadap profitabilitas perbankan syariah di Indonesia. Koefisien determinasi (R²) sebesar 0,401 yang berarti ketiga variabel independen mampu menjelaskan 40,1% variasi profitabilitas, sedangkan sisanya 59,9% dipengaruhi oleh faktor lain di luar model penelitian. Implikasi: profitabilitas perbankan syariah tidak hanya ditentukan oleh besarnya aset yang dimiliki, tetapi juga sangat dipengaruhi oleh kemampuan bank dalam mengendalikan risiko pembiayaan bermasalah serta mengelola kecukupan modal secara optimal.
SP2DK sebagai sarana komunikasi antara Wajib Pajak dan Fiskus Suryani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1919

Abstract

Purpose: This study aims to explain that SP2DK is an important part of tax administration supervision efforts that provides taxpayers with the opportunity to explain and make corrections if necessary. Research Design and Methodology: The author began the identification process related to SP2DK by selecting relevant tax journals and books on cases and fields of knowledge that included several articles and research in Indonesia. Findings and Discussion: Main Objectives of SP2DK: (1) Early Supervision Tool: SP2DK functions as the earliest supervisory effort which is preventive and persuasive in nature. (2) Encouraging Voluntary Compliance: Encouraging Taxpayers to conduct a re-evaluation (self-review) of the Tax Return (SPT) that has been submitted and, if necessary, make corrections to the SPT and pay off the remaining tax payments owed. (3) Testing Material Compliance: This clarification aims to test the material accuracy of SPT reporting, for example through data equalization between the Taxpayer's financial report and third-party data held by the tax authorities. Implications: This study emphasizes the need for SP2DK is an important part of tax administration supervision efforts that provides opportunities for Taxpayers.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Pengadaan, Studi Kasus pada Organisasi Kemanusiaan Palang Merah Indonesia Rizki Sulaeman; Wahyuningsih Santosa; Ratna Darasih; Dorina Widowati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1927

Abstract

Purpose: This study aims to analyze the factors influencing procurement performance in humanitarian organizations, specifically the Indonesian Red Cross (PMI), by examining the effect of information integration on procurement performance and testing the mediating roles of internal procurement control and procurement standardization. Research Design and Methodology: This study employs a quantitative research design using a cross-sectional approach to analyze factors affecting procurement performance in humanitarian organizations. Data were collected through an online questionnaire distributed to 175 respondents from the Indonesian Red Cross (PMI) in Jakarta. The variables include information integration, internal procurement control, procurement standardization, and procurement performance. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to test both direct and mediating relationships among the constructs. Findings and Discussion: The results reveal that information integration has a significant positive effect on procurement performance, internal procurement control, and procurement standardization. Procurement standardization also significantly improves procurement performance, while internal control shows no direct significant impact. Moreover, internal control and standardization jointly mediate the relationship between information integration and procurement performance. These findings highlight the crucial role of information sharing, control mechanisms, and standard procedures in enhancing efficiency, transparency, and effectiveness within humanitarian procurement systems. Implications: The findings suggest that humanitarian organizations should strengthen information integration and establish robust internal control and standardized procurement procedures to improve efficiency, transparency, and overall procurement performance.
Mapping the Research Landscape of Environmental Management Accounting: A Bibliometric Analysis Muliyani, Dara
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - 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.v9i1.1940

Abstract

Purpose: This study aims to map the academic research landscape of Environmental Management Accounting (EMA) through a bibliometric analysis approach. Grounded in management accounting theory, stakeholder theory, and a sustainability perspective, it emphasizes EMA’s strategic function as a bridge between business performance and environmental accountability. Research Design and Methodology: A quantitative bibliometric analysis was performed using data retrieved from the Scopus database with the search query “Environmental AND Management AND Accounting.” The dataset was analyzed using bibliometric and VOSviewer software to conduct descriptive analysis, co-authorship mapping, co-citation analysis, and keyword co-occurrence analysis. These methods were used to identify dominant research themes, influential authors, and the evolution of themes in EMA scholarship. Findings and Discussion: The findings reveal a rapid growth in EMA publications, with research primarily clustered around three core dimensions: strategic, operational, and economic. The study also highlights that EMA has evolved from a tool for environmental cost tracking into a comprehensive management framework that enhances sustainability practices, operational efficiency, and corporate financial performance. Implications: This study contributes by offering an updated bibliometric mapping of EMA research, providing valuable insights for both academics and practitioners. The results underscore the importance of integrating EMA into corporate sustainability strategies, particularly in the era of digital transformation and the green economy. Future studies are recommended to explore the role of digital technologies in expanding EMA’s implementation and impact.
Analisis Potensi Investasi dan Strategi Promosi Peternakan Lampung Prastya, Hendra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - 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.v8i2.1999

Abstract

Purpose: This study aims to analyze the investment potential of the livestock subsector in Lampung Province based on leading commodities, examine the gap between regional potential and actual investment realization, and formulate investment enhancement strategies using SWOT analysis and the Business Model Canvas (BMC) framework. Research Design and Methodology: The research employs a descriptive design with quantitative and qualitative approaches. Quantitative analysis includes assessing the contribution of the livestock subsector, investment efficiency using the ICOR, and identifying commodity potential through Location Quotient (LQ), livestock concentration (IKT), and carrying capacity (IDD). Qualitative analysis is performed through SWOT assessment and the development of a digital investment marketing model based on the Business Model Canvas. Data were sourced from BPS, BKPM, the Ministry of Agriculture, and regional policy documents. Findings and Discussion: The findings reveal that while the livestock subsector significantly contributes to Lampung’s regional economy, its investment realization remains low at around 0.24% of national investment in 2022. Beef cattle, goats, native chickens, and laying hens show strong comparative advantages and sizeable production gaps relative to projected consumption. Lampung possesses abundant feed resources, supported by a “Safe” Carrying Capacity Index.However, a high ICOR reflects inefficiencies in investment utilization. Key constraints include a limited local feed industry, insufficient digitalization of investment information, low competency in modern livestock management, and minimal digital or spatial-based investment promotion. The SWOT and BMC results highlight the need for a digital investment marketing platform, stronger partnerships, improved supporting infrastructure, and the development of a regional livestock investment brand such as “Lampung Livestock Safe-Haven.” Implications: The implication is that the most effective policy strategy for attracting quality and sustainable investment is to focus on strengthening digital marketing (through platforms like IPRO), establishing multi-stakeholder partnerships between investors and local farmers, and improving the investment information system. These crucial steps are necessary to transform the region's comparative advantage into a competitive advantage.

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