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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 18 Documents
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Search results for , issue "Vol. 2 No. 1 (2024)" : 18 Documents clear
PENGARUH PERILAKU KONSUMEN TERHADAP MINAT BELANJA ONLINE SHOP Baitipur, Mardiana Nisa; Pujiastuti, Endah; Annisa, Qiki
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.168

Abstract

This study aims to determine the influence of consumer behavior on online shop shopping intentions among Politeknik Stibisnis Tegal students. The data analysis method used in this research is quantitative where in this method the researcher collects data using a questionnaire which are distributed to the study population, namely all 224 students of the Politeknik Stibisnis Tegal with a total sample of 145 students, then the results are tested using a validity test, test reliability, classical assumption test, simple linear regression test and hypothesis testing using the SPSS version 21.0 program.The results showed that from the t test (partial) it was obtained that the value of t count > t table was 10.257 > 1.976 with a significance value of 0.000 > 0.05. So it can be concluded that consumer behavior (X) has a positive effect on online shop shopping interest (Y) for Politeknik Stibisnis Tegal students to shop online shops.
ANALISIS PENERAPAN PENCATATAN AKUNTANSI PELAKU UMKM PENGRAJIN BATA MERAH DESA MOJOTAMPING KECAMATAN BANGSAL KABUPATEN MOJOKERTO Wardhani, Atika Putri; Aziza, Nurna
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.176

Abstract

This research will take the object of MSMEs in Mojotamping Village, Bangsal District, the Red Brick industry (Pres MRH). The aim of this research is to find out to what extent MSMEs have knowledge of accounting in their business operations and to analyze accounting records for each transaction. This study uses a qualitative method. Data analysis using retrieval techniques through interviews. The population in this study were MSME actors in the Red Brick industrial sector in Mojotamping Village, Bangsal District. The sample in this study is correspondents who are considered key to providing answers to the research objectives, namely 1 person is assumed to be sufficient to represent the entire population. The results of this research show that MSME actors in the Bata Merah industrial sector have implemented accounting with very simple recording using their respective languages. However, MSMEs still find it difficult to prepare financial reports as they should. It is hoped that this research can increase knowledge about the importance of accounting records to form a financial report. It is hoped that the implications of this research will provide considerations for the government in terms of providing accounting training as an urgency for the business continuity of MSMEs.
PENGARUH VOLUNTARY DISCLOSURE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Rumapea, Melanthon; Hutabarat, Chiristian Veri; Goh, Thomas Sumarsan; Simanjuntak, Gracesiela Yosephine
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.177

Abstract

The aim of this research is to examine the influence of Voluntary Disclosure, Managerial Ownership and Institutional Ownership partially and simultaneously on Earnings Quality. The population in this study is 28 Coal Sector Mining Companies listed on the Indonesia Stock Exchange. The sample used in this research was 20 companies. The observation year for this research is 3 years starting from 2019 to 2021. The data in this research was obtained from www.idx.co.id. This research uses quantitative methods and uses the SPSS application for data processing in research. The results obtained from this research are that partially Voluntary Disclosure and Institutional Ownership do not have a significant effect, while Managerial Ownership has a significant effect on Earnings Quality. Simultaneously, Voluntary Disclosure, Managerial Ownership and Institutional Ownership have a significant effect on Earnings Quality.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 Rumapea, Melanthon; Simanjuntak , Natasya Veronica; Silitonga, Ivo Maelina; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.179

Abstract

This study aims to test and analyze the variables of Financial Stability, Financial Targets and External Pressure which partially or simultaneously affect Financial Statement Fraud. The population in this study was 38 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Determination of the sample used in this study is by purposive sampling technique totaling 16 companies with five years of observation and the data used is secondary data sourced from the company's financial and annual reports through the site www.idx.co.id. The data analysis technique used in this study is multiple linear regression analysis. The results in this study partially show that the variables Financial Stability and External Pressure have a negative and insignificant effect on Financial Statement Fraud, while Financial Targets have a positive and significant effect on Financial Statement Fraud. Simultaneously testing, the three independent variables have a significant effect on Financial Statement Fraud by 12.3%.
PENGARUH PERAN FUNGSI INTERNAL AUDIT, PENGALAMAN TERHADAP PEMAHAMAN RISK BASED INTERNAL AUDIT Ramadhaniyah, Rieka; Pulungan, M.Sadat; Delli, Maria
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.187

Abstract

The aim of this research is to prove empirically the influence of the role of the internal audit function on understanding risk based internal audit, as well as experience on understanding risk based internal audit. In this research, the sample studied was 89 employees of the Bandar Lampung Inspectorate. The research is quantitative and analyzed using multiple linear regression. The research results showed that from the T test. The results for The role of the internal audit function with a t value of 3.391 < t table 2.011 and a significance value of 0.001 < 0.05, then the role of the internal audit function has a significant effect on the understanding of risk based internal audit. The Experience variable has a value of tcount 3,112 > ttable 2,011 and a significance value of 0.003 < 0.05, so it can be concluded that experience has a significant effect on understanding risk based internal audit.
INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
DETERMINAN KUALITAS LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 Putri, Nazila; Hariani, Swarmilah
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.198

Abstract

This research aimed to analyze the influence firm size and leverage on financial reporting quality with profitability as a moderating variabel. The population that the subject of research were companies listed on Bursa Efect Indonesia in the period 2017-2021. The method of determining the sample in this study used purposive sampling technique and obtained 90 sample observation data. This research is casual research and data analysis was done by moderation regression analysis using SPSS version 25 program.The Result of dana analysis showed that firm size had positive effect to financial reporting quality, leverage had no effect to financial reporting quality, profitability couldn’t moderate influence of firm size and leverage towards financial reporting quality.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Br Meliala, Keren Tireya; Damanik, Dennys Paulus Parlindungan; Sembiring, Yosephine Natalitha; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.237

Abstract

This study aims to determine the effect of free cash flow and managerial ownership on debt policy in manufacturing companies listed on the Indonesian stock exchange. This study uses secondary data which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 23 manufacturing companies in the textile and garment sector listed on the IDX for the 2017-2021 period and the sampling method was carried out using purposive sampling method. With this method, a sample of 10 companies was obtained with a 5-year observation method. So that the number of observations for this study is 50 observations. To analyze the effect of free cash flow and managerial ownership on debt policy, multiple linear analysis is used with the classic assumption test. The results of this study indicate that free cash flow partially has no significant effect on debt policy and managerial ownership partially has a significant effect on debt policy.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN DANA LEMBAGA AMIL ZAKAT Wijayanti, Sukma; Siti Muntayah
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.238

Abstract

Sistem Informasi Akuntansi (SIA) merupakan suatu sistem di suatu organisasi yang bertanggung jawab menghimpun informasi yang didapat dari penumpulan dan penggunaan informasi atau laporan transaksi yan bermanfaat untuk seleuruh pemakai baik di dalam ataupun luar organisasi. Lembaga Amil Zakat merupakan sebuah lembaga yang menghimpun dan menyalurkan dana zakat, infaq, dan sedekah, di mana lembaga amil zakat menupayakan kemasalahat umat dalam kegiatan operasinya. Salah satu kewajiban lembaga amil zakat dalah membuat laporan penerimaan dan pengeluaran dana zakat, infaq, dan sedakah yan dapat diterima dan dipahami oleh semua golongan pengguna, baik selaku muzaki maupun mustahik. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi penerimaan dan pengeluaran dana zakat, infaq, dan sedekah di Lembaga Amil Zakat Muhammadiyah (LazisMu) di Kudus. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif dimana dalam metode ini peneliti mengumpulkan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran dana zakat, infaq, sedekah yang ada di LazisMu Kudus sudah memenuhi semua unsur SIA karena LazisMu Kudus membuat dan mengumpulkan formulir, jurnal umum, buku besar dan buku pembantu yang menghasilkan pencatatan berlangsung secara double entry sehingga memudahkan untuk mengetahui kesalahan yang terjadi dan menentukan keseimbangan antara saldo debit dan saldo kredit. Selanjutnya, dalam penyajian laporan keuangan LazisMu Kudus dapat dikatakn sudah cukup sesuai dengan standar akuntansi keuangan, hal ini dapat dilihat pada penyajian laporan keuangan LazisMu Kudus sudah membuat laporan posisi keuangan, laporan perubahan dana, dan laporan arus kas dan ditambah dengan catatan atas laporan keuangan.
PENGARUH RETURN ON ASSET (ROA) RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Nababan, Grevina Oktavia; Gori, Evitya; Naibaho, Ayu; Purba, Lenta Friska; Acai Sudirman
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.245

Abstract

This research aims to determine the effect of Return on Assets (ROA), Return on equity (ROE), and Debt to Equity Ratio (DER) to stock price on Mining in the coal subsector companies listed in Indonesia Stock Exchange 2018-2021 period either partially or simultaneously. This research is an causality research.The population in this research are coal mining companies. The sampling selection used purposive sampling technique and obtained 80 research samples of financial statements of issuers. The data in this research was secondary data obtained from Indonesia Stock Exchange (BEI). The data analysis used was descriptive analysis followed by requirement test include normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Statistical methods used to multiple linier regression analysis.The result of the research shows that : (1) ROA has positive effect on stock price, with tcount -2,726 > ttable 1,66488 (2) ROE has positive effect on stock price, with tcount 3,992 > ttable 1,66488 (3) DER has positive effect to stock price with value tcount 3,554 > ttable 1,66488 (4) ROA, ROE, and DER simultaneously have positive to Stock Return with value Fcount 11,798 > Ftable 2,72.

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