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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 10 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2025)" : 10 Documents clear
PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Syahputri, Ananda Mutiara; Desi Ika; Yani Suryani
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.499

Abstract

This study aims to determine the effect of Liquidity and Institutional Ownership on Firm Value with Dividend Policy as a moderating variable. This type of research is a quantitative research. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sampling technique used the purposive sampling method with a sample of 40 companies. The data analysis technique for this study uses Moderated Regression Analysis (MRA). The results of this study indicate that liquidity and institutional ownership have an effect on firm value. Dividend policy is unable to moderate the effect of liquidity on firm value, while dividend policy is able to moderate the effect of institutional ownership on firm value.  
ANALISIS MINAT DAN MOTIVASI BERINVESTASI PADA GENERASI GEN-Z DI PASAR MODAL DARI PERSPEKTIF LITERASI KEUANGAN Dhea Safitri; Vivi Adeyani Tandean
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.584

Abstract

This research analyzes Generation Z's interest and motivation to invest in the capital market from a financial literacy perspective. The method used is a quantitative survey with multiple linear regression analysis. The validity test results show that all variables, namely investment motivation, financial literacy and investment interest, are declared valid, with Cronbach Alpha values ​​of 0.945, 0.989 and 0.867 respectively. The conclusion shows that investment motivation has a significant effect on investment interest (t = 15.610, p < 0.001), while investment knowledge does not show a significant effect (t = 1.217, p = 0.226). These results call for increasing financial literacy and motivation to encourage more responsible investment participation among Generation Z.
ANALISIS PENERAPAN APLIKASI SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA PRABUMULIH Putri, Feriz Danisya; Tandean, Vivi Adeyani
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.585

Abstract

The central government provides an application in delivering information on regional financial management that has been integrated into a network that can connect regional governments with the central government, namely the Regional Government Information System so that information on activity and budget data in regional government financial management can be directly published by the central government. With the SIPD application, regional governments can increase accountability for regional financial management information. This study aims to determine the effectiveness of the implementation of the Regional Government Information System (SIPD) which is reviewed in 3 dimensions, namely goal achievement, integration, and adaptation and to determine the obstacles and strategies in managing obstacles in the SIPD application used by the BPKAD of Prabumulih City. This study uses a descriptive method with a qualitative approach. Data collection techniques used for this study were interviews, observations, and documentation. The results of the study indicate that Prabumulih City has implemented the SIPD application in regional financial management according to Permendagri Number 77 of 2020, but in the resource dimension, especially the indicators on the facilities menu, it is not optimal, there is a lack of understanding of the use of the system and problems related to the SIPD application which often experiences errors. Therefore, it is recommended to conduct intensive training, improve technology infrastructure, and evaluate the system periodically to support the smooth implementation of SIPD in the future.
THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, PRICE, AND PROMOTION ON CONSUMER PURCHASING DECISIONS FOR COSMETIC PRODUCTS WARDAH IN MEDAN CITY Gressella Anjelina simarmata; Yois Nelsari Malau; Graciella Novitasari Napitupulu; Niarita Bukit
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.640

Abstract

This study examines how price, promotion, service quality, and product quality affect Wardah cosmetic purchases from Anggi Cosmetics Shop Medan. Wardah's Top Brand Index, which tracks blush-on product decline, was used. This index was 28.6% in 2021–2022 and 14.2% in 2023. A quantitative data set was created by randomly selecting 67 clients out of 100 to complete a questionnaire. Women over 18 who used Wardah products can participate. Multiple linear regression and classical assumption testing data analysis. Four independent variables explained 69.8% of consumer purchases, while extraneous factors explained 30.2%.
PENGARUH AUDIT CAPACITY STRESS, SIFAT MACHIAVELLIAN, KOMPETENSI AUDITOR, DAN LOVE OF MONEY TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KAP MEDAN: Indonesia Sawitri, Putri Nabila; Enda Noviyanti Simorangkir; Regina Chetrin Hutagaol; Keumala Hayati
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.641

Abstract

Kajian bertujuan menginvestigasi bagaimana Audit Capacity Stress, Sifat Machiavellian, Kompetensi Auditor, dan Love of Money mempengaruhi Perilaku Disfungsional pada Audit di Kantor Akuntan Publik Medan. Hasil dari pengkajian SEM (Structural Equation Model) memaparkan bahwasanya Audit Capacity Stress, Sifat Machiavellian, Love of Money mempengaruhi secara positif substansial terhadap Perilaku Disfungsional Audit, sementara Kompetensi Auditor mempengaruhi secara negatif substansial. Temuan ini menunjukkan bahwa peningkatan Audit Capacity Stress, Sifat Machiavellian, Love of Money dapat meningkatkan Perilaku Disfungsional Audit, sedangkan peningkatan Kompetensi Auditor dapat menguranginya. Penelitian memiliki implikasi praktis bagi Kantor Akuntan Publik dalam pengembangan pengelolaan stress audit, meningkatkan kompetensi auditor, dan mengurangi perilaku disfungsional audit. Penelitian ini juga menyumbang pemahaman teoritis tentang hubungan antara variabel tersebut.
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ainaya Annastasya; Ristiyana, Rida; Kristanti
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.544

Abstract

This study aims to determine the effect of Transfer Pricing, Thin Capitalization and Tax Haven on Tax Avoidance with Institutional Ownership as a Moderating Variable. This type of research is quantitative using secondary data. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period with a population of 195 companies. The sampling technique used purposive sampling technique with a total sample of 28 companies. The data analysis method used is panel data regression using E-Views version 12 software. The results of this study show that Transfer pricing, Thin Capitalization and Tax Haven have a simultaneous effect on tax avoidance. transfer pricing, tax haven and institusional ownership has no significant effect on tax avoidance. Thin Capitalization has a positive and significant effect on tax avoidance. Institutional ownership is unable to moderate the influence of transfer pricing, thin capitalization and tax havens on tax avoidance.
DOES FINANCIAL LITERACY MODERATE CASHLESS PAYMENT ON MSME PERFORMANCE? Syaranamual, Shinta; Engko, Cecilia; Gainau, Paskanova Christi
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.592

Abstract

This study aims to determine the effect of cashless payment on MSME's performance with financial literacy as a moderating variable in Ambon City. This quantitative descriptive research uses questionnaires and statistical data measured on a Likert scale. The respondents of this study are MSMEs in the culinary field in Ambon City, with a sample of 100. The data sampling uses a purposive sampling technique. Data analysis uses Smart PLS software version 4.0. The study results show that cashless payment has a positive and significant effect on MSME's performance, and financial literacy does not have a positive and significant moderating effect on cashless payment on MSME's performance. Keywords: Cashless Payment, Financial Literacy, MSMEs Performance
ANALISIS DAMPAK EFISIENSI ANGGARAN TERHADAP KINERJA KEUANGAN BADAN PUSAT STATISTIK KOTA MAGELANG Putri, Sanrina Indriati; Bilqisti, Amarani Robbi
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.678

Abstract

Budget efficiency is an important factor in the financial management of government agencies to ensure optimal use of funds. This study aims to analyze the impact of budget efficiency on the financial performance of the Central Statistics Agency (BPS) of Magelang City in 2024 to 2025. With the newly implemented budget efficiency policy, it is important to understand how this policy affects the quality of BPS Magelang City's financial performance. The approach used in this study is descriptive analysis with qualitative methods, data obtained through literature studies and interviews with related parties. The results of the study indicate that budget efficiency has an effect on the optimization of resources and adjustments in the allocation of operational funds. However, if not managed properly, this policy can have an impact on the effectiveness of BPS Magelang City's financial performance.
ANLISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENGAJUAN KREDIT USAHA RAKYAT DI BANK TABUNGAN NEGARA KANTOR CABANG MAGELANG Malazia, Syahrul; Musthafa, Afif
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.679

Abstract

Bank Tabungan Negara KC Magelang is a State-Owned Enterprise engaged in banking and financial business. People's Business Credit product is one of the business activities of Bank Tabungan Negara KC Magelang which is intended for business actors who want to develop their business. This study aims to determine the system and procedures applied by Bank Tabungan Negara KC Magelang in the People's Business Credit product. The study uses a qualitative approach and comprehensive data analysis regarding a problem. The sources of this research are primary data and secondary data obtained from the results of observations, interviews and documentation. The results of this study formulate conclusions about the People's Business Credit System and Procedures applied at Bank Tabungan Negara, obstacles in the implementation of People's Business Credit, namely many files are rejected by the UMKM processing center unit (SPU)/risk analyst because the submitted files do not meet the requirements, as well as efforts and solutions obtained in dealing with the many rejected files
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA AKUN UTANG DAGANG OLEH KAP HELIANTONO & REKAN CABANG SEMARANG (STUDI KASUS PERUSDA FARMASI) Lestari, Titin; Dewantara, Ghiyats Furqan
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.680

Abstract

The need for precise and accurate financial information is very important to support managerial decision making. Accurate financial statements will provide a clear picture of the company's financial position. This study aims to analyze the presentation of financial statements on accounts payable in Perusda Farmasi audited by KAP Heliantono & Partners Semarang Branch. The method used is descriptive qualitative research, with primary data obtained through interviews and observations, as well as secondary data from related documents. The results of the analysis showed that there were recording errors in the financial statements that were not in accordance with the supporting documents, which had a significant impact on the company's income statement. The efforts made by the auditor to overcome this problem are by tracing the transactions that occur in the accounts payable account and adjusting the accounts payable account of Perusda Farmasi

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