DOI: https://doi.org/10.57178/atestasi.v6i1

Published: March 30, 2023

Articles

The Effect of Good Governance on The Financial Statements Quality

10.57178/atestasi.v6i1.594
1 - 12 Nirwana, Darmawaty
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913

CEO Power, CEO Founder, CEO Financial Expertise, CEO Ownership, CEO Tenure on Bank Performance in Indonesia

10.57178/atestasi.v6i1.570
13 - 35 Luqman Hakim, Mitsalina Tantri
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950

Shifting From SWOT to SWOC: A Combination of Strategic Planning Theory and Financial Strategy Approaches for Organizational Sustainability Performance

10.57178/atestasi.v6i1.599
36 - 52 Meithiana Indrasari
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888

Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange

10.57178/atestasi.v6i1.598
53 - 66 Muhtar Sapiri
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305

Sadaqah Financial Management and Accounting Practices in a Community

10.57178/atestasi.v6i1.593
67 - 82 Niswatin, Nilawaty Yusuf, Ayu Rakhma Wuryandini, Tri Handayani Amaliah
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418

Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance

10.57178/atestasi.v6i1.605
83 - 102 Andi Tenri Uleng Akal, Samsu Gaffar, Masmarulan R, Muhammad Basir, Nurwahidah Mashuddin
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741

Qualitative Study on the Effect of External Factors on Financial Literacy and Business Orientation Strategy Capability of SME Entrepreneurs in Indonesia

10.57178/atestasi.v6i1.607
103 - 124 Moh. Cholid Mawardi, Abd. Kodir Djaelani
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447

Application of Tax Accounting: The role of Earnings Quality moderates Firm Value which is affected by Tax Avoidance, Financial Leverage and Executive Bonus

10.57178/atestasi.v6i1.612
125 - 138 Agus Bandiyono, Ian Nurseto
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533

The Effect of Fiscal Policy on Economic Inequality and Sustainable Development in ASEAN

10.57178/atestasi.v6i1.628
139 - 156 Syaiful Anwar
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703

Islamic Financial Literacy to Support Islamic Banking Human Resources

10.57178/atestasi.v6i1.645
157 - 171 Rachman Suwandaru, Asri Adnan, Marsuki Marsuki, Karta Negara Salam, Maryam Nurdin
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489

Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention

10.57178/atestasi.v6i1.527
172 - 187 Hana Norhamida, Sakina Tantri, Pesi Suryani
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455

The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance

(Survey at the Central Sulawesi Provincial Financial and Development Supervisory Agency)

10.57178/atestasi.v6i1.646
188 - 196 Muhammad Natsir
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424

Understanding Public Policy in Regional Financial Management: A Narrative Approach to Analyzing Policy Implementation and Its Impact on Local Development

10.57178/atestasi.v6i1.647
197 - 216 Umi Farida, Muhammad Kholidinna Qasabandiyah, Ansar Ansar
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353

The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management

10.57178/atestasi.v6i1.652
217 - 228 Abdul Pattawe
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512

Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements

10.57178/atestasi.v6i1.507
229 - 242 Fahrudin Pasolo, Muhammad Ridhwansyah Pasolo, Yana Ameliana
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296

Linking Boundaryless Career Orientation and Career Optimism: The Moderating Role of Career Decision Self-Efficacy and Career Adaptability

10.57178/atestasi.v6i1.463
243 - 267 Santa Grace Meybiola Silalahi, Andi Ina Yustina, Andrianantenaina Hajanirina
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564

Local Government Financial Performance with a Value For Money Approach: Evidence from Jayapura Indonesia

10.57178/atestasi.v6i1.656
268 - 282 Abdul Rasyid
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371

Financial Performance of Banking Institutions: The Role of Management Ownership, Independent Commissioners, and Audit Committee

10.57178/atestasi.v6i1.666
283 - 297 Arjang Arjang, Abdul Rahman
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339

The Effect of Capital Structure and Profitability on Firm Value with Inflation Rate as Moderating Variable in Food and Beverage Companies on the Indonesia Stock Exchange

10.57178/atestasi.v6i1.669
298 - 310 Burhanuddin, Guasmin, Rajindra
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293

Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance

10.57178/atestasi.v6i1.671
311 - 325 Hadi Poernomo, Nyoman Adhi Suryadnyana, Juska Meidy Enyke Sjam, Taufiq Supriadi
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278

Analysis of Organisational Performance Utilizing the Balanced Scorecard Approach

10.57178/atestasi.v6i1.672
326 - 338 Hendra Kurniawan
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319

Corporate Social Responsibility (CSR) Accounting Treatments on Financial Performance: Case Study in Manufacturing Public Companies

10.57178/atestasi.v6i1.676
339 - 350 Rochman Marota, Nyoman Adhi Suryadnyana, Juska Meidy Enyke Sjam, Taufiq Supriadi
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499

Competence and Motivation (Auditor) on Audit Quality

10.57178/atestasi.v6i1.679
351 - 362 MM Tri Susetyaning Mildawani
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481

Gender and International Revenue

10.57178/atestasi.v6i1.685
363 - 376 Ratna Septiyanti
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386

Contributing Factors of Carbon Emission Disclosure: Evidence From Transportation Companies In Indonesia

10.57178/atestasi.v6i1.1
377 - 390 Dian Widiyati
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509

The Role of Corporate Value in Mediating Inflation and BI Rate on Indonesia's Sharia Stock Prices

10.57178/atestasi.v6i1.804
391 - 405 Suhendi Suhendi, Rusiadi Rusiadi, Winda Safrida, Lia Nazliana Nasution, Dewi Mahrani Rangkuty
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198

Examining Financial Strategy Management: Understanding Financial Performance, Investment Decisions, and Strategic Approaches through Qualitative Description and Literature Review

10.57178/atestasi.v6i1.814
406-419 Molina Molina, Median Wilestari
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775

Strategic Financial Management: Understanding the Dynamics of Financial Strategy, Performance and Investment Decisions

10.57178/atestasi.v6i1.839
420 - 434 Anas Firman Adi
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789

Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God's Locus of Control and Love of Money

10.57178/atestasi.v6i1.792
435 - 456 Rimi Gusliana Mais, Tutty Nuryati
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261

Cost Management and Strategic Decision Making: The Role of Managerial Accounting

10.57178/atestasi.v6i1.855
457 - 473 Endah Susilowati
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1794

The Role of Digital Marketing in Improving Company Financial Performance

10.57178/atestasi.v6i1.867
474 - 492 Yendra Yendra
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868

The Role of Performance Management System in Improving Corporate Financial Performance

10.57178/atestasi.v6i1.890
493 - 510 Ibrahim Ibrahim, Muhammad Tahir, Ishak Ishak, Safrida Safrida, Mulyana Machmud
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466

Effects of Employee Training and Development Programs on Corporate Financial Performance

10.57178/atestasi.v6i1.914
511 - 527 Dewi Trirahayu
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796

E-commerce and Financial Performance: Identification on Trends, Benefits and Challenges

10.57178/atestasi.v6i1.931
528 - 543 Laili Savitri Noor, Deriawan Deriawan, Amelia Oktrivina
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772

An Applied Study of Tax Management as A Strategic Tool for Cost Minimization in the Business Sector

10.57178/atestasi.v6i1.921
544 - 522 Magdalena Judika Br. Siringoringo, Sri Ida Royani Simanjuntak
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465

The Impact of Information Technology Implementation in Accounting on the Effectiveness of Management Decision Making: A Qualitative Study

10.57178/atestasi.v6i1.969
523 - 539 Harjono Padmono Putro
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310

Tax Behavior Analysis and Avoidance Strategies in the Retail Industry

10.57178/atestasi.v6i1.955
554 - 564 Muhammad Yamin Noch, Muhammad Ridwan Rumasukun
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161

Contribution of Economic Growth, Demography, Human Capital Quality, and Unemployment to Poverty Dynamics

10.57178/atestasi.v6i1.1000
565 - 582 Sri Harnani
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247

Evaluation of Employee Engagement Level in Improving Productivity and Retention in the Company

10.57178/atestasi.v6i1.1105
583 - 598 Agus Adriyanto
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643