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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 80 Documents
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PENGARUH LIKUIDITAS LEVERAGE OPERATING CAPACITY PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN JASA SEKTOR PROPERTY DAN REAL ESTATE DI BEI 2019-2022 Yuda Raviansah Silalahi; Wirda Lilia; Emma Novirsari
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.v2i1.257

Abstract

The objective of the research is to analyse the impact of liquidity, leverage, operating capacity, profitability against financial distress on real estate services companies listed on the Indonesian Stock Exchange. The research method used in this study is qualitative, this study uses purposive sampling techniques. samples of 80 companies in the Property and Real Estate department are presented in the BEI 2019 – 2022. The results of the research were that the liquidity variable affects the financial distress variable, the leverage variable does not affect the financial disaster variables, the operating capacity variables affects financial disasters, the profitability variables affect financial distresses, and then jointly the variables of liquidity, leverage, operating capability, and profitability affected the financial stress variables.
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2019-2021 Dina Maria Goretti Simbolon; Cristin Pebriola; Rhema Maya Yemima Waruwu; Jholant Bringg Luck Amelia Br Sinaga; Munawarah
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.v2i1.258

Abstract

Using a sample of 87 annual reports of food and beverage manufacturing companies in Indonesia from 2019-2021, the study found that liquidity, solvency and profitability had an impact on the stock price while for the size of the company there was no influence on the share price. The results indicated that the company's size could not yet be used as a factor of consideration that could influence the price of the stock. However, the likvidity, Solvency, and Profitability could be used in terms of influencing stock prices.
PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS Aida Nurul Husnina; Zaenal Afifi; Ulva Rizky Mulyani
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.v2i1.259

Abstract

The purpose of this study is to test and analyze the effect of motivation, utilization of information technology, administrative sanctions, income level and quality of tax services on motor vehicle taxpayer compliance. The primary data used in this study came from questionnaires distributed directly to respondents. The research subjects or population in this study were taxpayers whose motorized vehicles were registered at the Kudus Samsat Office. The sampling technique in this study used the Accidental Sampling technique with a sample size of 415 samples obtained based on the results of the Slovin formula calculation. The research method uses multiple linear regression analysis methods with SPSS version 26 software tools. The results of this study indicate that motivation and utilization of information technology have no effect on motor vehicle taxpayer compliance. Meanwhile, administrative sanctions, income levels and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
ANALISIS KINERJA KEUANGAN PT. PERUSAHAAN GAS NEGARA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA DITINJAU DARI ASPEK PROFITABILITAS Maria Assumpta De Araujo; Soni letek; Yohanes Soares
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.v2i1.261

Abstract

Analysis of Financial Performance of PT. Gas Company State, Tbk Listed on the Indonesian Stock Exchange in Review from Profitability Aspects of the Year 2014-2020. The formulation of the problem raised is how the financial performance of the company PT. State Gas Company, Tbk is seen from the profitability aspects. The purpose of this research is to find out how the financial performance of the State Gas Company, which is seen from the profitability aspects. The data used in this research is secondary data, which is a financial report document. The data analysis technique in this study is to use non-statistical analysis techniques to determine the size of the financial ratio. Based on the results of the analysis obtained the conclusion that the financial performance of PT. State Gas Company, Tbk during the year 2014-2020 based on the ratio of profitability assessed. The recommendation that can be given to the researchers is PT. National Gas Company. The management should pay attention mainly to the policies that will be taken mainly in the financial management in order to be able to pay attention to the poor economic performance of the company, and for the users of financial reports with the presence of the calculation of the profitability ratio this is expected to be useful as additional information before taking decisions related to the company.
FACTORS THAT INFLUENCE MANAGERIAL OWNERSHIP ON COMPANY VALUE IN FOOD AND BEVERAGE SUBSEctor COMPANIES LISTED on THE BEI IN 2019-2022 Angel Jesslyn Joe; Nina Purnasari; Kelly Faustine; Rini Herliani
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.269

Abstract

This research aims to analyze the influence of dividend policy, debt policy, company size and profitability on company value both partially and simultaneously in food and beverage companies listed on the BEI in 2019-2022. The research method used is a quantitative research method with secondary data types. The analysis technique used is multiple linear regression analysis technique. The population was 59 companies and a side purposive technique was used which produced a sample of 19 companies with a research period of 4 years, resulting in a total sample of 76. The results of the study showed that dividend policy, debt policy and company size did not partially influence company value, whereas Profitability has a partial effect on company value. Simultaneously, dividend policy, debt policy, company size and profitability influence company value.
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
THE INFLUENCE OF LIQUIDITY, LEVERAGE, AUDIT TENURE, AUDITOR'S REPUTATION AND COMPANY GROWTH ON GOING ON CONCERN OPINION: Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019 - 2021 Period Novita Sari Br Sianturi; Togiana Situmorang; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.281

Abstract

The purpose of this research is to determine the influence of Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth on Going on Concern Opinions in Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2019 - 2021 Period. Research from June 2022 to April 2023. This approach uses a quantitative approach. The population used is 77 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling used the purpose sampling method. The results of this research indicate that Liquidity, Audit Tenure, Auditor Reputation and Company Growth do not have a partially significant influence on Going on Concern Opinion. There is a partially significant influence between Leverage on Going on Concern Opinion. Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth do not have a significant effect on Going on Concern Opinion.
EFFECT OF LEVERAGE, CAPITAL STRUCTURE, RETURN ON ASSET, AND SALES GROWTH, ON THE PROFIT QUALITY OF CUSTOMER GOODS (FOOD AND BEVERAGE) COMPANIESLISTED ON THE INDONESIAN STOCK EXCHANGE 2019 - 2022) Elisabeth Septia Sitanggang; Frince Gokma Simatupang; Nina Purnasari; Sondang Aida Silalahi
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.291

Abstract

The development of this stock exchange is developing well even though the securities traded are generally bonds by Dutch companies and Indonesian government bonds through the Indonesian Development Bank. BEI helps companies to obtain additional capital by going public, namely the activity of offering shares or other securities carried out by issuers (companies that go public) to the public based on the procedures regulated by the Capital Markets Law and its Implementing Regulations. The type of research method used in this research is a quantitative research method. This research method is based on the philosophy of positivism. To research a particular population or sample, data collection uses research instruments, data analysis is carried out quantitative or statistical, with the aim of testing a predetermined hypothesis. Based on the results of the ANNOVA test above, the Fcount value is (6.948) and Ftable is (2.54). This means that 4.803 > 2.54 means Leverage, Capital Structure, Return on Assets, and Sales Growth together have a simultaneous effect on the Quality of Customer Company Profits. GOODS (Food & Beverage) which is listed on the Indonesian Stock Exchange
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, SOLVENCY, COMPANY SIZE ON AUDIT REPORT LAG IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON BEI FOR THE 2019-2021 PERIOD maggie; Mutiara Wijaya; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.318

Abstract

The Indonesian Stock Exchange (BEI) or Indonesia Stock Exchange (IDX) is a party that organizes and provides systems and facilities to bring together offers to buy and sell securities from other parties. In the IDX there are several company sectors where in this research the basic industrial and chemical company sectors were selected. The company's timeliness in publishing financial reports depends on the auditor's timeliness in completing the report. Timeliness in reporting finances is related to several variables that will be studied so this research aims to determine the influence of profitability, liquidity, solvency and company size on audit report lag in basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used was 76 companies using quantitative analysis methods. The research technique used was the purposive sampling method. The research results show that (1) profitability has a negative effect on audit report lag, indicating that a high level of profitability can complete the audit process in a shorter time. (2) liquidity has no effect on audit report lag, indicating that a high level of liquidity can delay the publication of financial reports. (3) solvency has a positive effect on audit report lag, it can be indicated that a high level of solvency reflects the company's financial risk, high company financial risk indicates the company is experiencing financial difficulties. (4) company size has a positive effect on audit report lag, indicating that a larger company means it has a good control system so that it can reduce errors in submitting financial reports.

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