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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 298 Documents
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Moderation of Good Corporate Governance: Earnings Management and Firm Value Against Company Performance Ibrahim Ibrahim; Eldi Eldi; Amir Amir; Bunyamin Bunyamin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): 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.v5i2.481

Abstract

We conducted this study to analyze and examine the influence of earnings management and firm value on firm performance. We also use the variable good corporate governance as a moderating variable to test both. The proxy used for earnings management is the modified jones, firm value using Tobins'Q, financial performance with Return on Assets (ROA), and the GCG proxy taken by researchers, namely the audit committee. The research uses a descriptive method using multiple linear regression analysis test equipment. Data collection was carried out using secondary data on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. From the withdrawal of the target population, only 14 companies were obtained that met the criteria. The results of this study indicate that the company's value partially does not affect the company's financial performance, but earnings management affects the company's performance; earnings management moderated by good corporate governance affects the company's financial performance and firm value.
Iso Series Certification System on The Financial Performance and Performance Tri Widyastuti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): 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.v5i2.487

Abstract

The objective of this study was to compare the financial performance and stock performance of companies with and without ISO series certifications. In this study, EVA (Economic Value Added) and financial ratios, particularly Debt to Equity, Return on Equity, and Return on Assets, reflect financial performance, while anomalous returns represent stock performance. This study utilizes data from 2011 to 2019 firm reports that have acquired ISO 9000 and 14000 series certification. The results indicate that organizations with ISO series certification and those without certification are comparable. There is no substantial difference between the EVA and ROE ratios' financial performance. Nevertheless, the DER and ROA financial performance ratios differ significantly. Moreover, there are considerable discrepancies between ISO corporations and non-ISO companies in terms of stock performance. The conclusion of the study is that there is no significant difference between the performance of companies that receive ISO certification and those that do not, as a result of insufficient research time, the fact that non-ISO companies already have good marketing management, and the lack of continued ISO implementation in companies that already have ISO certification.
Moderasi Kecerdasan Emosional : Pengaruh Role Stress Terhadap Kinerja Auditor Aurora Dahniar; Eka Ariaty Arfah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2019): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel role stress (role conflict dan rol ambiguilty) terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Jumlah sampel yang digunakan adalah sebanyak 32 orang dari 10 kantor Akuntan Publik di Kota Makassar. Pengumpulan data penelitian menggunakan angket berupa kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan aplikasi SPSS. Hasil penelitian ini menemukan bahwa hasil pengujian secara langsung variabel role conflict berpengaruh negatif signifikan terhadap kinerja auditor. Variabel role ambiguilty positif signifikan terhadap kinerja auditor. Selanjutnya variabel emotional quotient tidak memoderasi variabel role conflict dan role ambiguilty terhadap kinerja auditor
The Influence of Financial Performance Dimensions on Local Government Capital Expenditure Allocation Rusdiah Hasanuddin; Elpisah Elpisah; Muslim Muslim
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

Abstract

financial independence, effectiveness of GDP and the degree of contribution of BUMD to the allocation of capital expenditures of Gowa Regency. This research uses explanative research, which aims to test and obtain empirical evidence of the direct effect of financial performance on the allocation of regional government capital expenditures of Gowa Regency in 2002 until 2016. The data source used is secondary data using multiple linear regression method that is the method of analysis for more than one independent variable. Based on the test results found that the degree of decentralization and financial dependence have a negative and insignificant effect on the allocation of capital expenditure, financial independence has a positive and not significant effect on the allocation of capital expenditure while the effectiveness of GDP and the contribution of BUMD have positive and significant influence on the allocation of capital expenditure. Among the five independent variables, the most dominant effectiveness of GDP (X4) has an influence in the allocation of capital expenditure of the Gowa Regency Government compared to other variables.
Village Financial Management, Labor Absorption and Village Community Welfare Abdul Hadi Sirat; Abdul Rahman Jannang; Irmawati Tjan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This research aims to examine and evaluate how village financial management, employment, and community welfare are planned and executed through village funds, and the impact of managing village funds on improving the well-being of rural communities in South Halmahera Regency. The research employs a qualitative method, where researchers conduct interviews with key informants, including village officials, BPD, and community members. Data is collected through interviews, observation, and documentation, and analyzed using a descriptive qualitative method. Results indicate that overall, the management of village funds in South Halmahera Regency is not effective, as evidenced by a lack of community participation in the management process and inadequate administration, reporting, and accountability of village finances. Additionally, village funds are not being utilized to their fullest potential, and there are obstacles such as delays in APBDes approval and submission of accountability reports. The Village Government also needs to improve on informing the community about proper use of village finances. The village financial management also faces challenges in terms of human resource competence, necessary facilities, and access to technology.
CEO Power, CEO Founder, CEO Financial Expertise, CEO Ownership, CEO Tenure on Bank Performance in Indonesia Luqman Hakim; Mitsalina Tantri
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.v6i1.570

Abstract

The purpose of this research is to examine the influence of the personal characteristics of the chief executive officer (CEO) on the performance of commercial banks in Indonesia. In addition, it also analyzes the nonlinear relationship of CEO power, CEO founder, CEO financial expertise, CEO ownership, and CEO tenure to bank performance. A balanced panel data approach has been used in this study. In particular, fixed effect estimation techniques were used to examine the relationship between CEO power, CEO founder, CEO financial expertise, CEO ownership, CEO tenure, and bank performance from 2015 to 2021. so that the total amount of data processed is 3,780 data. The writer finds that the professional qualifications of CEOs are in bank performance. In addition, the impact of the CEO's financial expertise and tenure was positive and significant on performance. And the influence of CEO power, CEO founder, and CEO ownership was seen to be negative and not crucial to bank performance. CEO tenure is beneficial for bank performance. Experienced CEO contributes to higher bank performance. The results are robust across various bank performance proxies and control variables. This study provides insight into the policy regulators and policymakers entrusted with appointing CEOs in banks in light of the ongoing regulatory reforms in Indonesia. This study is one of the early studies examining the relationship between CEO power, CEO founding, CEO financial expertise, CEO ownership, CEO tenure, and bank performance from an emerging economy perspective. It also expands on existing studies to consider both state-owned and private banks operating in Indonesia.
Sadaqah Financial Management and Accounting Practices in a Community Niswatin; Nilawaty Yusuf; Ayu Rakhma Wuryandini; Tri Handayani Amaliah
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.v6i1.593

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.
The Effect of Good Governance on The Financial Statements Quality Nirwana; Darmawaty
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.v6i1.594

Abstract

This study aims to analyze the effect of good governance on the quality of financial reports. This research was carried out in the vertical agency of the Ministry of Agriculture in the South Sulawesi Region using the survey method. The instrument in this study was in the form of a questionnaire. In this study, the sample used is 74 which is a saturated sample from the finance department, commitment making officials, procurement officials and goods managers in each work unit. The method used in this study is quantitative using a simple linear regression analysis tool. In conducting simple linear regression testing, this study uses the help of the SPSS (Statistical Package for the Social Sciences) application version 21. The results of this study indicate that good governance has an effect on the quality of financial reports.
Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange Muhtar Sapiri
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.v6i1.598

Abstract

This study aims to investigate the impact of operating leverage and financial leverage on earning per share (EPS) in the property and real estate sector of companies listed on the Indonesian Stock Exchange from 2017 to 2019. The results show that operating leverage has a positive and significant effect on EPS, while financial leverage has no significant effect on EPS. Simultaneously, both operating leverage and financial leverage have a positive and significant impact on EPS. The study suggests that investors should pay attention to the EPS of a company before making any investment decisions, as well as consider the use of debt on EPS to avoid potential losses. Additionally, the findings can assist companies in planning their operational funding through operating and financial leverage, and EPS can help maintain shareholders' trust and ensure their continued investment in the company. Thus, companies are advised to use debt wisely and consider EPS as a reference for investors when selecting company stocks.
Shifting From SWOT to SWOC: A Combination of Strategic Planning Theory and Financial Strategy Approaches for Organizational Sustainability Performance Meithiana Indrasari
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.v6i1.599

Abstract

Plan strategies to manage the organization, ideally using strategic steps in an integrative and holistic approach. Conditions that force the entire organization/company to be able to adapt to influences both from within and from outside, create their patterns in planning strategies to ensure the sustainability of the business process of the organization/company. In this discussion provides an integrated form of strategic planning using the approach of issue management, strategy management and talent management. The issue as an initial trigger for the upheaval is the basis of how the strategy steps are determined. Furthermore, the strategic management approach by changing the old paradigm of threats into challenges (shiftng from SWOT to SWOC) is the first step towards sustainability for the organization/company. In the last part, using the talent management approach to bring new talents to face the new normal era.

Page 20 of 30 | Total Record : 298

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