DOI: https://doi.org/10.57178/atestasi.v7i1

Published: January 24, 2024

Articles

Tax Management Strategy for Company Operational Effectiveness

10.57178/atestasi.v7i1.746
1 - 12 Imam Wibowo
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882

Accounting and Sustainability Practices grounded in Spirituality and Ethics

10.57178/atestasi.v7i1.730
13 - 28 Yana Ermawati, Novrys Suhardianto
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613

The Impact of Social Media Marketing on Increasing Individual PPH and PNBP in Indonesia: A Systematic Literature Review

10.57178/atestasi.v7i1.747
29 - 39 Suadi Sapta Putra, Kumba Digdowiseiso
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617

Endogenous and Exogenous Factors Affecting Capital Structure: A Theoretical Review

10.57178/atestasi.v7i1.753
40 - 49 Darmono Darmono, Muhammad Su’un, Julius Jillbert , Natali Ikawijaya, Mursyidin Mursyidin
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646

Role of Human Resource Management Value-Added on Financial Performance Efficiency Management: The Mediating Role of Employee Commitment

10.57178/atestasi.v7i1.754
50 - 71 Suwardhi Pantih
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462

Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption

10.57178/atestasi.v7i1.755
72 - 86 Rahmawati Rahmawati, Ibrahim Ibrahim, Irma Irma, Bunyamin Bunyamin, Ahmad Dahlan
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693

The Effects of Fiscal Policy and Monetary Policy on Borrowing Costs and Credit Access for SMEs: An Empirical Study

10.57178/atestasi.v7i1.757
87 - 147 Syawal Zakaria
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505

The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable

10.57178/atestasi.v7i1.758
148 - 173 Masnawaty Sangkala, Muhammad Hasan, Muh. Rum
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533

The Influence of Dividend Policy, Liquidity, Company Size, and Company Growth on Debt Policy in Manufacturing Companies Listed on the Indonesian Stock Exchange (BEI)

10.57178/atestasi.v7i1.760
174 - 186 Cherly Elisabeth
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514

The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable

10.57178/atestasi.v7i1.761
187 - 199 Ibrahim Ahmad, Amril Amril, Syahruddin Yasen, Mulyana Machmud, Abdul Khalik
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439

Examining several factors that influence corporate social responsibility disclosure

10.57178/atestasi.v7i1.762
200 - 209 Samsu Gaffar, Andi Tenri Uleng Akal, Sarnawiah Sarnawiah, Kherayani Nur, A. Rahmawati, Nurwana Nurwana
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329

Unleashing Synergies: Interplay between Human Resource Management, Strategic Marketing, and Corporate Financial Performance

10.57178/atestasi.v7i1.756
210 - 247 Guasmin, Rajindra Rajindra
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1220

Optimizing Auditor Performance : Examining the Mediating Role of Communication in the Work Environment

10.57178/atestasi.v7i1.766
248 - 259 Sri Indrastuti, Desy Mardianty, Hazwari Hasan, Gilang Nugroho
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533

Unveiling the Symphony of Economic Policies on Corporate Financial Performance: A Quantitative Revelation through SMARTPLS Analysis

10.57178/atestasi.v7i1.769
260 - 274 Ambar Tri Hapsari
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400

Service Quality and Organizational Culture on Taxpayer Compliance

10.57178/atestasi.v7i1.771
275 - 286 Jumawan Jumawan, Supardi Supardi, Yulianah Yulianah, Willya Achmad
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488

Implementation of Human Resources Management in Efforts to Improve the Performance of Tax Instructors

10.57178/atestasi.v7i1.773
287 - 299 Ipa Hafsiah Yakin
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379

The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality

10.57178/atestasi.v7i1.779
300 - 316 Gema Ika Sari, Ahmad Suhaili, Lesfandra Lesfandra
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710

Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance

10.57178/atestasi.v7i1.749
317 - 339 Nelly Masnila, Jovan Febriantoko, Riana Mayasari, Indri Ariyanti
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638

The Effect of Financial Planning on Consumer Debt Management: The Role of Financial Literacy, Self-Efficacy, and Financial Motivation

10.57178/atestasi.v7i1.793
340 - 368 Edy Jumady, Syamsul Alam, Hasbiyadi Hasbiyadi, Yana Fajriah, Yaisa Anggraini
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3859

Increasing Financial Efficiency and Employee Performance through Work From Home - Work From Office Work Method Implementation Strategies: A Conceptual Framework for Future Research Agenda

10.57178/atestasi.v7i1.795
369 - 402 Joko Suyono, Arasy Alimudin, Damarsari Ratnasahara Elisabeth, Sukaris Sukaris, Novi Darmayanti
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1096

Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research

10.57178/atestasi.v7i1.800
412 - 430 Muhammad Nasrun, Muhammad Adil
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375

Sustainability Impact: A Representation of Social Enterprise Value

10.57178/atestasi.v7i1.775
431 - 441 Anisa Kusumawardani, Fibriyani Nur Khairin, Yoremia Lestari Ginting
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298

The Role of Competitor Analysis, Market Orientation, and Service Quality in Working Capital Management and Operational Leverage as Links to Financial Stability of Manufacturing Companies Listed on the IDX: A Qualitative Approach

10.57178/atestasi.v7i1.807
459 - 495 Herminawaty Abubakar, Muhlis Ruslan, Seri Suriani
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1258

Strategies and Public Policies for Economic Recovery Post-Pandemic: The Role of Taxation According to Qualitative Studies

10.57178/atestasi.v7i1.809
496 - 509 Alam Tauhid Syukur
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379

Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME

10.57178/atestasi.v7i1.811
510 - 524 Rustan Rustan, Muh. Rum, Hamkah Hamkah
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307

What are the Key Determinants of Human Resource Management Effectiveness in Enhancing Organizational Financial Performance?

10.57178/atestasi.v7i1.815
525 - 560 Siti Rosyafah, Juliani Pudjowati
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704

Integrity of Financial Statements: An Empirical Study in Indonesia

10.57178/atestasi.v7i1.824
586 - 603 Leny Suzan, Muhammad Iqbal
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707

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

10.57178/atestasi.v7i1.825
604 - 622 Leny Suzan, Noraini Fairuth Mutiah
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625

Factors that influence MSMEs to Report Taxes

10.57178/atestasi.v7i1.827
623 - 638 Prisila Damayanti, Hendi Prihanto
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343

Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation

10.57178/atestasi.v7i1.843
639 - 660 Aloysius Harry Mukti, Istianingsih Sastrodiharjo, Oda I.B Hariyanto
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1850

Regional Economic Policy Analysis: Problem Structuring and Forecasting Economic Growth in East Kalimantan

10.57178/atestasi.v7i1.837
661 - 673 Gusti Naufal Rizky Perdana, Abdul Hakim, Suryadi Suryadi
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426

Financial Statement Fraud Detection: The Hexagon Fraud Model Approach

10.57178/atestasi.v7i1.856
674 - 686 Yulianti Yulianti, Ratna Novita Sari, Aprih Santoso, Margarita Ekdjaja, Rorlen Rorlen
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593

The Effect of Accounting Earnings and Company Size on Abnormal Stock Returns in Food and Beverage Sub-Sector Manufacturing Companies

10.57178/atestasi.v7i1.864
687 - 703 Marselinus Asri
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408

Economic Growth and Financial Management for SMEs: Perspectives on Community Economic Business Sustainability

10.57178/atestasi.v7i1.909
704 - 729 Seri Suriani, Indrayani Nur, Fatmawati Fatmawati, Sitti Mujahida Baharuddin
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462

Digital Capabilities as An Effort to Increase Competitive Advantage and Firm Survival in Micro Businesses

10.57178/atestasi.v7i1.926
730 - 747 Yogi Sugiarto Maulana, Dian Hadiani, Siti Nurjanah
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385

North Kalimantan Economic Policies Analysis Using Multicollinearity Test Among Government Economy Indicators and Performances

10.57178/atestasi.v7i1.937
748 - 762 Rafiqoh Rafiqoh, Arkas Viddy, Erick Karunia
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249

The Effect of Profitability and Liquidity on Firm Value with Capital Structure as a Moderating Variable

10.57178/atestasi.v7i1.940
763 - 776 Budhi Pamungkas Gautama, Cici Asrifah, Netti Siska Nurhayati, Asep Miftahuddin, Yoga Perdana
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551

A Descriptive Study of Managers' Perceptions of the Use of Financial Statements in the HR Management Decision-Making Process

10.57178/atestasi.v7i1.950
777 - 791 Wike Pertiwi
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329

Digital Marketing Strategies to Build Customer Loyalty: A Systematic Review of Sustainable Financial Benefits

10.57178/atestasi.v7i1.951
792 - 806 Sri Rahayu
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1776