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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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DAMPAK KENAIKAN CUKAI ROKOK TERHADAP LABA PT. GUDANG GARAM TBK UNTUK TAHUN 2020, 2021, DAN 2022 Ummaroh
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.v2i2.340

Abstract

The aim of this study is to find out the impact of the increase in cigarette taxes specifically on profits of PT. The authors used the financial reports for the periods 2020, 2021, and 2022 and the Finance Minister's regulations on the increase in cigarette taxes for the years 2020, 2021 and 2022 as the source of research data. The research method used by the author is a qualitative approach that is by observing the financial report of PT. Salt Warehouse Tbk and the large data of the increase in cigarette tax contained in the annex to the Regulations of the Ministry of Finance. The results of the research show that the increase in the tax rate on cigarettes has a significant impact on the profit value of the Salt Warehouse. The average decline in profits reached 36% over three years
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT PRIMA MEDIKA KOTA DENPASAR BALI Sofyan Noor
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.v2i3.346

Abstract

The importance of managing information systems in the face of rapid change and intense competition cannot be denied. Prima Medika Hospital in Denpasar City understands the importance of a cash receipt accounting information system to manage financial information effectively. With a structured system, hospitals can ensure that the income reports produced are accurate, relevant and trustworthy. This contributes to better decision making and optimal strategic planning. This study was designed to examine the financial information system, especially the cash receipt process which is applied to manage income from inpatient services at Prima Medika Hospital. The goal is to gain a deeper understanding of the procedures and effectiveness of the system in the context of hospital finances. The results show that the cash receipt accounting system in the hospital's inpatient installation is quite good and in accordance with the existing system.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL-ESTATE YANG TERCATAT DI BURSA EFEK INDONESIA 2018-2022 Didi Rini Margasari; Candra Sigalingging
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.v2i2.347

Abstract

This research was conducted to measure the profitability and financial performance of property and real-estate sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The main reason for this research is to provide an in-depth understanding of the efficient use of company capital and assets in generating profits. This research also aims to compare the financial performance between PT Alam Sutera Realty Tbk. and PT Agung Podomoro Land Tbk. by using profitability ratios such as Return on Equity (ROE), Return on Assets (ROA), Gross Profit Margin (GPM), and Net Profit Margin (NPM). Secondary data used in this research was obtained from audited annual reports. The analysis results show that PT Alam Sutera Realty Tbk. has a higher profitability ratio than PT Agung Podomoro Land Tbk., which indicates better efficiency in using company resources to generate profits.
PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK PERIODE 2019-2023 Ditto Taruna Sakti; Vivi Adeyani Tandean
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.366

Abstract

This research was made to test the Operational Cost on Operational Revenues (BOPO), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) in sharia banks listed on the OJK for the 2019-2023 period. This type of research uses a quantitative approach with data sources, namely secondary data. The population in its research is sharia banks listed on the OJK. The researcher used data analysis techniques with the statistical application of IBM SPSS Statistics 29. The application was used to carried out Research Hypothesis Testing. The output of the research, the BOPO hs a partially negative and significant effect on Profitability, FDR has a partially positive significant effect on Profitability. Meanwhile, NPF has no partial effect on Profitability. Furthermore, the BOPO, NPF, and FDR have a simultaneously effect on Profitability.
ANALISIS STRATEGI PENINGKATAN PENJUALAN PADA PERUSAHAAN TELUR AYAM RAS PT. HAVIN FARM DESA PETUNG, KECAMATAN PAKIS, KABUPATEN MAGELANG TAHUN 2023 Bellinda Dwi Astuti
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.376

Abstract

From this research found the background of the problem is the increasing competition of business resulting in the good and bad effects for each industry of this egg farming chicken, which in this endeavour is required to continue to analyze the environment both internally and externally exists in particular at the company farming PT Havin Farm. Besides there are problems in this research is what strategy has been done by the company to increase the sale of egg business chicken and can know any negative impact, strength, and threats as well as see opportunities to be able to increase attractiveness of the public to stay in buying eggs at the farm company. This study discusses the relationship between the marketing strategy that includes, the understanding of strategy, the definition of marketing, understanding of marketing strategy, eggs of breeds, and SWOT analysis. The results of this study show that PT Havin Farm can obtain a value or score IFAS 2.3 which means that the internal position in this company is strong enough, whereas at a level or score of EFAS 2.92 it shows that the company can respond to the opportunities already existing by avoiding the threats that exist in the breeding sector of eggs and breeds in P.T. Havin farm.
ANALISIS TINGKAT PROFITABILITAS DALAM MENINGKATKAN KINERJA PADA PT. UNILEVER INDONESIA, Tbk Raden Mia Okinawati Syafitri
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.377

Abstract

This research was carried out to identify and analyze the level of profitability in improving performance at Unilever Indonesia, Tbk in the year 2020 s.d. 2023 based on the ratio of Gross Profit Margin, net profit margin, and Return on Asset. The results of this study showed that the Gross Profit Margin and Return on Asset ratio of Unilever Indonesia, Tbk was categorized as “Good” because the ratio value was above the industry average. However, for the Net Profit margin ratio, Unilevers Indonesia was still below the industrial average, showing that the poor performance of the company and the less efficient operational activities of the firm.
STRATEGI PEMASARAN PRODUK AIR MINUM DALAM KEMASAN “CI LEGON” OLEH PERUMDA AIR MINUM CILEGON MANDIRI DI WILAYAH KOTA CILEGON Reina Yuniarsih; Candra Sigalingging
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.379

Abstract

Bottled drinking water (AMDK) has now become a consumptive product for society. Various factors are the reasons why people choose to consume bottled drinking water, so that the need for bottled drinking water is currently continuing to increase and this is a potential business opportunity that is being looked at by Perumda Air Minum Cilegon Mandiri which has recently launched a bottled drinking water product with brand "Ci Legon". Collaborating with companies providing bottled drinking water contracting services using one stop contracting services makes it easier and more efficient for Perumda Air Minum Cilegon Mandiri to run this bottled drinking water business. This research was conducted with the aim of finding out what marketing strategies were carried out by Perumda Cilegon Mandiri in marketing the "Ci Legon" bottled drinking water product in the Cilegon City area. The research method used is a descriptive qualitative method. This research obtained data from interviews with sources, observation and documentation. The results of this research show that Perumda Air Minum Cilegon Mandiri uses a 4P marketing mix strategy to market Ci Legon bottled drinking water products.
ANALISA LAPORAN KEUANGAN PT KAPUAS PRIMA COAL Tbk. DARI SISI PROFITABILITAS SELAMA PANDEMI COVID-19 TAHUN 2020-2021 Hajam Zakaria
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.381

Abstract

The purposes of the research for the analysis of the financial report of PT KAPUAS PRIMA COAL Tbk. The method of quantitative research used in this paper is quantifiable. The results of research by calculating and estimating the Proportion of Productivity, the monetary relationships associated with the performance of the organization can be known. The collection of information in this research is carried out through the acquisition of financial report data obtained from the Indonesian Stock Exchange and writing research referring to the financial information of the organization. The exploration techniques in this paper are performed quantitatively with a proportional examination approach. Consequences of proportional estimates suggest that various monetary exposures can be said to have decreased during the Corona virus and have to be expanded again so that proportional positions can exceed normal business standards.
PENGARUH KOMUNIKASI, MOTIVASI KERJA DAN ETOS KERJA TERHADAP KINERJA KARYAWAN DI PTPN III MEDAN Yosafat Rizal Simanjuntak; Elfrans Fernando Nainggolan; Grecca Helena Sipayung; Ina Namora Putri Siregar; Ainul Mardhiyah
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.390

Abstract

This acquisition aims to generate a relationship between a free variable to a partially and simultaneously bound variable which consists of a communication-free variable, a work motivation and a work ethos and a performance-bound Variable. This research has a quantitative approach that is capable of delivering maximum results in this study, then is described in a comprehensive way with the number of objects studied as many as 80 employees with methods and approaches of data collection more appropriate such as interviews and discussions through questionnaires. As for the results of this study partially tested and simultaneously all free variables against the bound variables have a very strong influence therefore further research needs to make changes to the variables to be investigated.
THE EFFECT OF APPLICATION OF RETURN ON ASSETS, LEVERAGE, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN REGISTERED MANUFACTURING COMPANIES IN THE TRANSPORTATION AND LOGISTICS SECTOR ON THE INDONESIAN STOCK EXCHANGE 2019-2022 Raymon Ardian Zebua; Sahwita Angkat; Wilsa Road Betterment Sitepu; Owen de Pinto Simanjuntak
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.394

Abstract

The aim of this research is to prove whether there is an influence of Return on Assets, Leverage, Company Size and Institutional Ownership on Tax Avoidance in Transportation and Logistics Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI). This research uses quantitative research using the SPSS version 26 application. The population used in this research is transportation and logistics sector manufacturing companies registered on the BEI for the 2019-2022 period. The results of this research show that (1) Return On Assets has a significant effect on Tax Avoidance, (2) Leverage does not have a significant effect on Tax Avoidance. (3) Company size has a significant effect on Tax Avoidance. (4) Institutional ownership has a significant effect on Tax Avoidance. The results of the Classical Assumption Test which went through the Normality test process, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Test, Hypothesis (T Test), Hypothesis (F Test), Coefficient (R2) and Adjusted R Square had a 34% effect on Tax Avoidance and the remaining 66% are influenced by other variables.

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