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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 386 Documents
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Pengaruh Sanksi Perpajakan, Tingkat Pendapatan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Amran, Amran
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.908 KB) | DOI: 10.33096/atestasi.v1i1.5

Abstract

This study aims to provide empirical evidence about the effect of taxation sanctions, income levels, and taxpayer awareness on individual taxpayer compliance. The object of this research is the North Makassar Primary Tax Service Office. The sampling technique is purposive sampling method. Data were analyzed using Multiple Regression Analysis and processed through SPSS 24. Data collection was carried out through survey methods using questionnaires distributed directly to individual taxpayers in the North Makassar Primary Tax Service Office. The results of the study found that the variables of tax sanctions, income level and awareness of taxpayers have a positive and significant effect on taxpayer compliance.
Pengaruh Profesionalisme Akuntan Pendidik, Kecerdasan Emosional dan Metode Pembelajaran Terhadap Pemahaman Akuntansi S, Suryanti; Arfah, Eka Ariaty
ATESTASI - Jurnal Ilmiah Akuntansi Vol 2 No 1 (2019): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v2i1.6

Abstract

This study aims to analyze the factors that influence the level of student understanding of accounting. This research includes a type of quantitative research to analyze the effect of the dependent variable which consists of professionalism variables of educator accountants, emotional intelligence and learning methods on understanding accounting. The research location chosen in this study was STIE Wira Bhakti Makassar, South Sulawesi. The population in this study were accounting students who were still active in STIE Wira Bhakti Makassar. The data analysis method used is multiple regression with the help of SPSS for Windows software. The results of the study found that the professionalism of educator accountants and learning methods did not influence the understanding of accounting students while the emotional intelligence variables influenced the understanding of accounting students at STIE Wira Bhakti Makassar
Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada KPP Pratama Makassar Selatan) Said, Saida; Aslindah, Aslindah
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.353 KB) | DOI: 10.33096/atestasi.v1i1.37

Abstract

E-sistem terhadap perencanaan pajak di Kantor Pelayanan Pajak Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan metode kepustakaan, observasi dan pengumpulan kuesioner kepada seluruh responden yang menjadi sampel penelitian. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode pemilihan sampel secara acak. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistik dan analisis regresi sederhana menggunakan SPSS 20.0.Penelitian ini menemukan yang menerapkan e-sistem perpajakan membuktikan positif terhadap wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Makassar selatan.
Perwujudan Nilai Transparansi, Akuntabilitas dan Konsep Value For Money dalam Pengelolaan Akuntansi Keuangan Sektor Publik (Studi Pada Kantor BAPPEDA Sulawesi Selatan) Sayuti, Sayuti; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.327 KB) | DOI: 10.33096/atestasi.v1i1.39

Abstract

Penelitian ini bertujuan untuk mengetahui nilai-nilai transparansi, akuntabilitas, dan Value For Money dalam pengelolaan keuangan akuntansi Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan konsep Value For Money terhadap kinerja dari program kerja yang telah dilaksanakan. Objek penelitiaan dalam penelitian ini adalah salah satu Lembaga pemerintah yaitu Badan Perencanaan Pembangunan Daerah (Bappeda). Metode pengambilan data yaitu penelitian lapangan (Field Research), wawancara langsung dengan informan, studi pustaka dan internet searching. Wawancara dilakukan dengan pihak internal. Hasil penelitian ini diperoleh bahwa perwujudan nilai transaparansi sudah diterapkan dengan adanya keterbukaan informasi dan proses nilai akuntabilitas pertanggungjawaban terhadap publik dan pemerintah sesuai dengan aturan, dalam proses pengelolaan keuangan akuntansi dengan menggunakan sistem yang berbasis akrual, konsep Value For Money cukup ekonomis, efisien dan efektif di Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa sesuai dengan aturan yang telah ditetapkan oleh pemerintah.
The Effect Of TQM And Budget Participation On Managerial Performance In Corporate Manufacturing In Industrial Area Makassar Nasrun, Muhammad
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1048.992 KB) | DOI: 10.33096/atestasi.v1i1.48

Abstract

The researce is to analyse TQM and budget participation that impact to managerial performance. The research aimed to analyse the effect of: the total quality management (focusing on the customer, sustainable system improvement, education and training, employees’ involvement and empowerment) and the budget participation on the managerial performance in the manufacturing corporate in Makassar Industrial Area. The research was carried out in the manufacturing corporate in Makassar Industrial Area by taking the company’s General Managers as the respondents. Data were collected through an observation, interview and questionnaire. The data were analysed by using the descriptive analysis, multiple regression analysis, validity test, reability test, hypothesis testing. The research result indicates that the total quality management based on the focus on the customer, sustainable system improvement, education and training, employees’ involvement and empowerment, and budget setting participation have the positive effect on the managerial performance. Focus on the customer represents the most dominant variable influencing the managerial performance.
Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Makassar Selatan) Winarsih, Endang
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.354 KB) | DOI: 10.33096/atestasi.v1i1.55

Abstract

This study aims to analyze the effect of the taxation system, service quality and detection of fraud against tax evasion. This research was conducted at the South Makassar Primary Tax Service office. The sampling method uses the Accidental Sampling technique, and is determined using the Slovin formula. The number of research samples was 100 people. Data collection was carried out by distributing questionnaires to all respondents. the analytical method used is multiple regression analysis. The results showed that simultaneous and partial tax system variables, service quality and detection of fraud have a negative influence on tax evasion
Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo) Sholehah, Nur Lazimatul Hilma; Rahim, Syamsuri; Muslim, Muslim
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1235.254 KB) | DOI: 10.33096/atestasi.v1i1.62

Abstract

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.
Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor Ishak, Parmin
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.224 KB) | DOI: 10.33096/atestasi.v1i1.63

Abstract

This study aims to measure the direct and indirect effects of auditor ethical behavior and auditor performance in terms of auditor independence, emotional intelligence, and spiritual intelligence in the Gorontalo Province Inspectorate and BPKP. The sampling technique in this study uses a total sampling method and a sample of 107 auditors is determined. the analytical tool used is IBM SPSS V24. Data was collected through questionnaires distributed directly to respondents. The results of this study found that Partially it was found that auditor independence and Emotional Intelligence variables significantly influence auditors' ethical behavior, but spiritual intelligence variables do not have a significant influence on the auditor's ethical behavior and their influence is negative. auditor independence and Emotional Intelligence variables have no significant effect on auditor performance. While the variables of spiritual intelligence and ethical behavior of auditors that have a significant influence on auditor performance.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgement Ginting, Wenny Anggeresia
ATESTASI - Jurnal Ilmiah Akuntansi Vol 2 No 1 (2019): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v2i1.124

Abstract

The research objective was to examine and analyze the effect of auditor knowledge, task complexity and professional skepticism on audit judgment on KAP in Medan. The population used in this study was 22 Public Accounting Firms registered on IAPI. The sample used was 80 auditors. The method of data analysis uses multiple linear regression analysis. The results of the study as well as the conclusions of this study are pressure obedience, task complexity and professional skepticism have a significant effect on judgment audits in KAP in Medan with the results of the determination coefficient test showing 36.5% of the variation of the dependent audit audit variable which can be explained by the auditor's independent knowledge variable , task complexity and professional skepticism while the remaining 33.5% is explained by other variables not used in this study. Partially the auditor's knowledge and task complexity have a negative and significant effect on the Audit Judgment on KAP in Medan while professional skepticism has a positive and significant effect on the audit judgment on KAP in Medan.
Pengaruh Kebijakan Keuangan Dan Tata Kelola Terhadap Pertumbuhan Perusahaan Nurdin, Moh; W.K, Muh. Yasin Noor; Sudirman, Sudirman
ATESTASI - Jurnal Ilmiah Akuntansi Vol 2 No 1 (2019): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v2i1.131

Abstract

The purpose of this study is to analyze the effect of financial policy on firm value. The population in this study were 100 manufacturing companies listed on the Indonesian stock exchange. The sample in this study were 20 manufacturing industry companies based on grouping in the Indonesia Capital Market Directory (ICMD) which published their financial statements continuously for four consecutive years, namely, 2013 to 2017, the financial statements ended December 31, the Company must not shows the existence of a total equity balance and a negative profit on its financial statements, remains active in the trading of the Indonesia Stock Exchange during the period 2013 to 2017. Investment decisions have a negative and not significant effect on the value of the company. It means that investment decisions taken by managers are not feasible in creating value for the company's shareholders. Funding decisions have a positive and not significant influence on the value of the company. That is, the decisions taken by managers are feasible in determining value creation for the company even though it is not yet significant. Dividend policy has a negative and significant influence on the value of the company. This means that the company has implemented a decent enough policy to create value for investors and shareholders of the company. Governance has a positive and not significant effect on the value of the company. This means that governance has not been implemented as a viable system in generating total asset value, total equity share value and the company's market value.

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