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ATESTASI : Jurnal Ilmiah Akuntansi
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INDONESIA
ATESTASI : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, Akuntansi Syariah, Sistem Informasi Akuntansi, Pajak, Auditing, Akuntansi Pemerintahan, Sektor Publik.
Arjuna Subject : -
Articles 195 Documents
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Effect of Liquidity, Profitability, Firm Size on Firm Value with Capital Structure as Intervening Variable Andini Nurwulandari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

The purpose of this study is to analyze and obtain empirical evidence of the effect of liquidity, profitability, firm size on firm value with capital structure as an intervening variable. The population in this study were manufacturing companies in the primary industry and chemical subsectors listed on the Indonesia Stock Exchange for 2014-2019, with a sample size of 19 companies and using the purposive sampling method. Furthermore, the data were collected quantitatively using multiple regression using the SmartPLS v.3.2.8. This study indicates that liquidity, profitability, and firm size directly have a negative and significant effect on capital structure; liquidity directly has a negative and insignificant influence on firm value. Profitability and firm size directly have a positive and not significant impact on firm value. Capital structure has a negative and significant effect directly. And then, the capital structure can mediate the effect of liquidity, profitability, company size on company value.
Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack Agus Bandiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.
Experimental Study: Financial Literacy and Financial Efficacy of Interest in Investing Zainuddin Zainuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge. The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.
Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta Kumba Digdowiseiso
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.
Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance Edi Jusriadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.
The Chain of Business Failures Village Owned Enterprises Gain Profits and Create Community Welfare Suwito Suwito; Abdullah W Jabid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to uncover the chain of Village Owned Enterprises (BUMDes) business failures in the West Halmahera Regency. BUMDes business is a village government business that is run to achieve the goals of profit and society welfare. Empirical facts show that after the Village formed BUMDes and made a sizeable Equity Participation in BUMDes, what happened was that BUMDes BUMdes businesses experienced suspended animation. As a result, until now, the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of rural communities as expected by the Village and the Community. The researcher uses a qualitative approach with the Transcendental Phenomenology method to achieve this goal. The research information includes elements of the village government, BUMDes managers, and village communities who have been in contact with BUMDes. The study results provide evidence that the failure of the BUMDes business is caused by the high conflict of interest of the village head and the indifference of the Village Consultative Body (BPD) towards BUMDes. This research contributes theoretically to the development of regional financial management science and information material for the West Halmahera Regency Government to make it easier for local governments to break the chain of failure of the BUMDes business.
Inspectorate Auditor Performance Improvement Reference Budi Rismayadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

Auditor performance can not be separated from the behavior of auditors in carrying out their duties. This study examines the relationship between professionalism, leadership style, organizational commitment, and work motivation on auditor performance. The research approach used in this study is a quantitative descriptive approach. This study involved 41 auditors at the Karawang Regency Inspectorate. The data analysis technique in this study used Partial Least Square (PLS). The study results found that professionalism positively and significantly affected auditor performance. There is no significant effect between leadership style on auditor performance. There is a significant positive effect between organizational commitment to the auditor's performance and the auditor's work motivation having a positive impact on the auditor's performance. The results of this study illustrate that this indicates that the auditor is more professional in his work and has the motivation to perform specific tasks in achieving a goal. The organization is not wholly and part of those who work as auditors. Auditors who have reason in carrying out their duties can provide good results in carrying out their responsibilities because basis can provide enthusiasm that will affect the performance of auditors.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Examining Factors Affecting the Accountability of the Performance of Regional Apparatus Organizations Dyah Poespita Ernawati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

The purpose of this study was to obtain empirical evidence of the influence of competence, leadership style, organizational culture, use of technology, and reporting systems on the performance accountability of government agencies in OPD Sumedang Regency. This research approach uses a scientific method which is a theoretical structure to form a hypothesis. It then uses facts or empirical data to test the theory to conclude or be conclusive. The data collection technique in this study used a questionnaire distributed directly to the OPD of the Sumedang Regency. The population in this study were all OPD Sumedang Regency, as many as 31 OPD. Sampling in this study using the purposive sampling technique. Respondents in this study were the head of financial administration and administrative staff. So, the total sample of this research is 31 x 2 apparatus = 62 OPD apparatus in Sumedang Regency. Data processing technique using SEM method based on Partial Least Square (PLS). The study results found that competence, leadership style, organizational culture, and technology had a positive and significant effect on the accountability of government agencies' performance at OPD Sumedang Regency. At the same time, the reporting system has a positive but not significant impact on the Performance Accountability of Government Agencies at OPD Sumedang Regency.
Islamic Financial Management Practices and Business Performance in Small Industrial Companies Abdul Hadi Sirat; Abdul Rahman Jannang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to examine the effect of Islamic financial literacy, investment decisions, funding decisions, and working capital on business performance in small halal industries (IK) in Ternate. The respondents involved were 53 IK. This research is quantitative and descriptive. Data was collected using online questionnaires, namely, google forms and interviews. This study uses a simple random sampling technique in producing the research sample. The data analysis technique used multiple regression models and research hypothesis testing. The results showed that the financial literacy of IK owners was moderate and had no effect on business performance. Investment decisions of IK players are relatively good and do not affect business performance. The funding decisions of halal IK actors are rather good and impact business performance. The findings of this study are that working capital is classified as very good and has a positive and significant effect on IK business performance. Furthermore, working capital has a dominant impact on business performance, as seen from the bear value of the t table compared to 3 (three) other variables. This research implies that it can be used as a support for strategic decisions regarding the development of IK in the city of Ternate, that IK owners need to develop financial literacy, investment decisions, and appropriate funding decisions as well as manage the company's working capital effectively and efficiently so that the achievement of business performance is better.

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