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Journal Accounting International Mount Hope
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope (JAIMO) targets scholars from both academia and the professional accounting community. Papers examine emerging trends in critical accounting and fast-changing concerns faced by corporations, government and regulators from a comprehensive range of areas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2023)" : 7 Documents clear
PENGARUH MANAJEMEN ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP EARNING PER SHARE Julianti, Kenda; Sahara, Khasanah; Seviasari, Rike
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.159

Abstract

Investment activities have now become one way to get additional income or profit from placingfunds in certain companies. Before investing in stocks, investors need to consider the company'sfinancial health by looking at its financial statistics such as the value of the company's earningsper share. This study aims to determine the effect of asset management, profitability, and liquidityon earnings per share in pharmaceutical companies listed on the IDX this year. From a populationof 12 companies, 10 companies were obtained as a population with 3 research periods, namely2019-2021. The analytical methods used in this study are prerequisite analysis tests, multiplelinear regression analysis, and hypothesis tests with SPSS version 26 tools. The independentvariables in this study are asset management (TATO), profitability (ROE), and liquidity (CR). Whilethe dependent variable is earnings per share. The results showed that asset management (TATO)and profitability (ROE) have a positive and significant effect on earnings per share. Meanwhile,liquidity (CR) does not significantly affect earnings per share. Simultaneously, asset management(TATO), p
ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN BEBAN PAJAK PENGHASILANPASAL 21 PADA KARYAWAN TETAP PT MOPOLI RAYA MEDAN Djong, Alexander Mario Retto; Situmorang, Dokman Marulitua; Indria, Dwihanna Santri
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.160

Abstract

The purpose of this research is to find out the contitions of payment and income tax reporting to the permanent employees of PT Mopoli Raya Medan. Descriptive research approaches, and data sources obtained from primary and secondary methods. The results of the research concluded that the company is a legally resgistered taxpayer with proof of payment of PPH 21. The Company has a monthly and annual obligation ini making payments and tax reporting. All proved by the existence of transactions and proofs of payment and deposit and PPH 21 reporting carried out by the company. So it’s easier fot the company to get incentives from the government
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT. AGRIFOOD PUTRA SURYA Situmorang, Dokman Marulitua; Herawati, Mira; Djong, Alexander Mario Retto
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.161

Abstract

This study analyzes financial ratios to predict the bankruptcy level of PT Agrifood Putra Suryafrom 2018 to 2022 and the accuracy of the Altman Z-score method in calculating bankruptcypredictions for company purposes. The research uses primary data in the form of companyfinancial reports from 2018 to 2022 which were obtained directly from PT Agrifood Putra Surya.The type of assessment used is descriptive using quantitative methods to calculate financialratios. Altman Z-score analysis in 2018-2020 PT Agrifood Putra Surya is in the gray area,indicating the company is in a vulnerable position. The company continues to suffer losses dueto weak sales and the Covid-19 pandemic. In circumstances like this, companies face financialproblems that need to be managed well. Meanwhile, in 2021 and 2022, PT. Agrifood Putra Suryais starting to rise and is in a safe area with a high Z-score of 5.48 for 2021. PT Agrifood PutraSurya is still surviving and starting to rise in this dynamic situation.
DAMPAK PANDEMI COVID- 19 TERHADAP PENERIMAAN PAJAK DI INDONESIA Situmorang, Dokman Marulitua; Wahyudi, Wahyudi
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.162

Abstract

Based on these problems, the research is intended to analyze the relationship between. TheCovid-19 pandemic caused a decline in tax revenues in Indonesia which also caused economicgrowth to decline. The data collection technique used is quantitative data collection in the form oftax revenues in Indonesia for 2018 - 2020 obtained from the Information System within theDirectorate General of Taxes. Data collection for that year was based on the consideration thatthe periods before and during the Covid-19 pandemic had to be compared to obtain researchconclusions. Based on the data obtained, it is then analyzed to link the facts with variousapplicable regulations so that we can get an idea of the influence of the Covid-19 pandemic ontax revenues in Indonesia. The research results show that the Covid-19 pandemic in Indonesiahas had a significant effect on tax revenues. The government has taken various measures tominimize the decline in tax revenues, which of course cannot be avoided. As is known, taxrevenues will be managed to fund the handling of Covid-19 in Indonesia, so we should help withthe government's steps in the easiest way to do this, namely by purchasing goods from MSMEbusiness actors so that the economy in Indonesia can improve.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM Situmorang, Dokman Marulitua; Rahmawati, Yuli
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.163

Abstract

The research objective is whether there is an impact of perceived usefulness ontaxpayers' interest in using e-filing? Is there an impact of perceived convenience ontaxpayers' interest in using e-filing? Is there an impact of information technologyreadiness on taxpayers' interest in using e-filing? The method used is to compare thenumber of taxpayers in 2019 and 2020. The population in this study is all individualtaxpayers in Batam City. The sample was determined randomly from various taxpayerrespondents who had used the e-filing system. The results of this study show thatPerception of Usefulness, Perception of Ease, and Readiness of Information Technologyinfluence Taxpayers' Interest in Using the e-filing system
APLIKASI SISTEM INFORMASI KUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN Sanjaya Alacsel
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i4.273

Abstract

The aim of this study is to provide an overview to the service company that the importance of using accounting systems in compiling financial reports. So that the financial statements presented can be compiled quickly, accurately and completely compared to the financial records presented manually. With today's technological developments there are many types of accounting information systems or accounting applications that can be used by service companies in the preparation of financial reports. Such accounting application can be adapted to the needs of service companies. Based on the above research, it can be concluded that many service companies still use manual recording in the compilation of finance reports.
PENGARUH INFORMASI DIGITAL DENGAN MENGGUNAKAN APLIKASI PLATFORM DIGITAL TERHADAP PENJUALAN UMKM Muasir Pagan
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i4.274

Abstract

This research aims to find out how much influence social media FB,WA and instagram on sales turnover of Dayrini_shop Singaraja and (2) to know the influence of social media Facebook,WA, and Instagram on sale turnover. The object in this study is a clothing and accessories store “Dayrini Shop”.The data collection technique used through observations in the Clothing and Accessories Shop “Dayrinini Shop” as well as interviews with the owner of the Clothes and accessory store “ Dayrini shop” The results of this research show that the COVID-19 pandemic has a great impact on the business world especially small.With the existence of the Covid-19 Pandemic, the clothing store and accessories “Dayri Shop” Singaraja felt a significant change in its sales turnover.So Dayrin Shop used social media FB,WA and Instagram for advertising media and increased its sales omet.Dayrinin Shop felt the influence of Social Media, FBWA, Instagram and on the sales of clothes & accessories in “Dayríni Shop”.Social media, FBVA and Instagram had a positive influence on the Sales Volume of Packages and Accessory in the “Dayrim Shop” singaraja

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