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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 82 Documents
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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
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 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
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.

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