cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dokman
Contact Email
dokman@bukitpengharapan.ac.id
Phone
+6281326056543
Journal Mail Official
van.stmng1985@gmail.com
Editorial Address
Jl. Grojogan Sewu, Kalisoro, Kec. Tawangmangu, Kabupaten Karanganyar, Jawa Tengah 57792
Location
Kab. karanganyar,
Jawa tengah
INDONESIA
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 8 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025)" : 8 Documents clear
PENGARUH TANGGUNG JAWAB, PENGALAMAN, INDENPEDENSI DAN INTEGRITAS TERHADAP PRESTASI KERJA AUDITOR DI KANTOR AKUNTAN PUBLIK MEDAN Munthe, Ernes Sariah S; Putri, Chantika Tri; Khofifah, Diah; Pratama, Ayang; Lubis, Yeti Meliany
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.660

Abstract

The study investigates the role of public accountants (KAP) in enhancing the reliability of financial reports, underscoring their responsibility and independence. The research highlights how professional performance correlates positively with experience, citing past studies supporting this claim. It integrates personality variables, particularly responsibility, as a critical component influencing auditor performance, based on the Acsription Responsibility Questionnaire (ARQ). The study replicates Kalbers and Cenker's research, suggesting responsibility significantly impacts auditors' effectiveness. It proposes that understanding these factors improves client satisfaction and credibility, establishing a foundation for future studies in the Indonesian context
THE EFFECT OF AUDIT STANDARDS, ETHICS, INDEPENDENCE, COMPETENCE, AND AUDITOR'S EXPERIENCE ON AUDITOR'S PROFESSIONALISM SKEPTICISM IN KAP IN MEDAN CITY salim, Feronica Susanna; Tjitra, Jocelyn; Malau, Yois Nelsari; Ginting, Wenny Anggresia
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.674

Abstract

This study aims to analyze the influence of audit standards, ethics, independence, competence, and auditor experience on auditor professional skepticism in Public Accounting Firms (KAP) in Medan City. The approach used in this study is a quantitative approach, which is carried out on a certain population or sample in order to test the established hypothesis. The study population includes all auditors working at KAP Medan City, although the exact number is unknown or biased. Because the population is not known with certainty, the sampling technique used is the Lemeshow formula. This approach allows the calculation of the number of samples in uncertain population conditions, so that 96 respondents are obtained. The sampling technique applied is accidental sampling, where respondents are selected randomly to be part of the research sample. The results of the study indicate that audit standards, ethics, independence, competence, and auditor experience have a positive and significant effect on auditor professional skepticism, both partially and simultaneously.
PENGARUH TINGKAT SUKU BUNGA, TINGKAT RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020- 2022 Ningtias, Erika Framita; Lilia, Wirda; Gustarina, Elina R.
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.676

Abstract

The purpose of this study is to conduct an analysis of interest rates, credit risk levels, liquidity risk, operational risk on stock returns. This research approach is based on a quantitative approach. The population in this study is pharmaceutical sub-sector companies listed on the IDX. The number of samples is 11 pharmaceutical companies with 33 observations. The data analysis technique uses multiple linear regression analysis. The conclusion in the study is that interest rates, credit risk and operational risk do not have a partial effect on stock returns while liquidity risk has a partial positive effect on stock returns. While simultaneously interest rates, credit risk levels, liquidity risk, operational risk have an effect on stock returns of manufacturing companies listed on the IDX in 2020-2022.
ANALISIS PENYEBAB TUNGGAKAN AIR PELANGGAN PADA PERUSAHAAN UMUM DAERAH AIR MINUM KOTA MAGELANG Valent R, Untsa Aprimelia; Arifah, Siti
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.681

Abstract

The analysis of the causes of customer water arrears aims to identify the factors that affect customers in making water bill payments This research uses descriptive qualitative methods, the research sources are primary and secondary data from interviews and library research. The results of this study know what are the factors that cause large customer water arrears receivables at Perumda Air Minum Kota Magelang, as well as knowing the consequences of customer water arrears and how the process of collecting water arrears. By knowing the factors that cause large customer arrears, the company can determine the right policy or strategy to reduce or avoid arrears.
EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PENGELOLAAN KLAIM ASURANSI KREDIT DAN DAMPAKNYA TERHADAP MITIGASI RISIKO KEWAJIBAN SEGERA (KWS) PADA PT BPR BKK JATENG (PERSERODA) KC MAGELANG Salamah, Umi; Prihastiwi, Diah Agustina
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.682

Abstract

PT BPR BKK Jateng (Perseroda) is one of the Regional-Owned Enterprises (BUMD) in Central Java Province engaged in financial services, especially as a People's Credit Bank (BPR). This company has various branch offices spread across various regions of Central Java, including in Magelang City. As a financial institution, BPR has a strategic role in distributing financing to the community, but is also faced with challenges in managing internal control risks. This study aims to analyze the effectiveness of internal control in managing credit insurance claims at PT BPR BKK Jateng (Perseroda) KC Magelang and its impact on mitigating the risk of immediate liabilities (KWS). Effective internal control is an important element in ensuring the smooth running of the credit insurance claim management process, reducing potential risks, and improving corporate governance. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the implementation of good internal control can minimize the risk of immediate liabilities, increase operational efficiency, and strengthen corporate risk management. This research is expected to contribute to PT BPR BKK Jateng (Perseroda) KC Magelang in optimizing the internal control system to support the sustainability of the company's operations.
PENERAPAN MONITORING TERHADAP PENCATATAN PEMBIAYAAN & PENGIKATAN NOTARIS PADA PT BPR BKK JATENG (PERSERODA) KC MAGELANG Putri, Vina Aprilia; Utami, Martiana Riawati
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.683

Abstract

PT BPR BKK Jateng (Perseroda) KC Magelang is a microfinance institution that is ready to serve the needs of the community for credit and savings. This study aims to analyze the implementation of monitoring of financing recording & notary binding at PT BPR BKK Jateng (Perseroda) KC Magelang. Effective monitoring of the financing recording and notary binding process is very important to ensure security and compliance in banking operations. The research used is a qualitative method with a case study approach, which includes in-depth interviews with related parties, direct observation, and document analysis. The results of this study provide recommendations for improving the effectiveness of monitoring, including the use of more advanced information technology.
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN KAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Rangkuti, Rara Beby Fahira; Listiorini, Listiorini; Azhar, Karya Satya
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.710

Abstract

The purpose of this study was to determine how working capital turnover and cash turnover affect firm value in manufacturing companies listed on the Indonesia Stock Exchange, using profitability as a moderating variable. This type of research is quantitative and associative. The population used in this study are manufacturing companies listed in 2018-2023 on the Indonesia Stock Exchange (IDX). With 58 organizations selected for six years of observation, the sampling technique used purposive sampling, resulting in a total of 206 observations. The findings of this study indicate that the value of a company is not significantly affected by working capital turnover and cash turnover. For manufacturing companies listed on the Indonesia Stock Exchange, profitability can reduce the impact of working capital turnover on firm value between 2018 and 2023.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI YANG TERCATAT DI BEI SELAMA PERIODE 2020 – 2023 Simanungkalit, Beatrix Sabtini; Lumbanbatu, Jessika A C; Siregar, Alfin Dody Pangestu; Mesrawati; Abduh, Arridho
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.715

Abstract

Evaluating how much influence company size, debt to equity ratio, profitability level, and free cash flow have on earnings management practices in manufacturing companies classified in the industrial sector and listed on the IDX during the period 2020 to 2023 is the purpose of this research journal. The approach used is quantitative with deductive methods and descriptive in nature. The research information used comes from the annual financial report of a company (secondary data). Multiple linear regression techniques were used to analyze the relationship between the independent variable and the dependent variable. The research results show that each of the independent variables of firm size, debt-equity ratio, profitability, and free cash flow has a significant effect on earnings management with a significance level below 0.05. In addition, the F-test shows that these variables also simultaneously have a significant effect on earnings management, as indicated by the F-test result of 3,643 and a significance of 0.009. These results support the assumption that internal company factors play an important role in earnings management practices, both to maintain the consistency of financial statements and to meet the expectations of stakeholders.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025) Vol. 3 No. 3 (2025) Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025) Vol. 2 No. 4 (2024) Vol. 2 No. 3 (2024) Vol. 2 No. 2 (2024) Vol. 2 No. 1 (2024) Vol. 1 No. 4 (2023)