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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 92 Documents
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PENGARUH PEMUTIHAN PAJAK, SOSIALISASI PAJAK, KUALITAS PELAYANAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI Rose Wira Hadi Kesuma; Zaenal Afifi; Febra Robiyanto
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.839

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Sampel dalam penelitian ini dipilih melalui metode accidental sampling dengan responden berjumlah 400. Metode pengumpulan data menggunakan kuesioner. Pengujian data penelitian dilakukan dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor.
PENGARUH PROFITABILITAS (ROA), KEBIJAKAN DIVIDEN (DPR), STRUKTUR MODAL (DER), DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2020-2023 Jefferson Ng, Enrico; Setiady, David; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.843

Abstract

This study aims to assess the influence of profitability, dividend policy, capital structure, and company size on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The analysis was conducted using classical assumption tests (normality, multicollinearity, heteroscedasticity) and multiple linear regression, including the coefficient of determination test, the t-test for partial effects, and the F-test for simultaneous effects. The results demonstrate that ROA, DPR, DER, and firm size significantly influence firm value as measured by PBV. The simultaneous test also confirms that all four variables have a significant influence.
THE IMPACT OF BANKING DIGITALIZATION ON GREEN ACCOUNTING IMPLEMENTATION AND FINANCIAL PERFORMANCE OF BANKS LISTED IN THE SRI-KEHATI INDEX (2021–2024) Alvinatan, Jesslyn; Salim , Erica; Nainggolan , Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.965

Abstract

The advancement of banking digitalization has reshaped how financial institutions deliver services, allowing greater efficiency and accessibility for customers. However, its impact on environmental commitment (green accounting) and financial performance remains a subject of debate. Against this backdrop, this study explores the relationship between banking digitalization, green accounting practices, and financial performance as measured by Return on Assets (ROA) among banks included in the SRI-KEHATI Index during 2021–2024. The study population consists of banks consistently listed in this sustainability index, with a total of 16 observations over four years. In this study, ROA takes center stage as the dependent variable, while banking digitalization drives the analysis and green accounting bridges the connection between them. A quantitative framework is employed, using path analysis to assess both direct and indirect relationships among the research variables. Empirical evidence suggests that increasing levels of banking digitalization are linked to lower allocations of environmental costs, suggesting a weakening in green accounting intensity. Furthermore, green accounting is also found to have a negative influence on ROA, indicating that environmental costs still burden short-term profitability. Overall, digitalization does not directly affect ROA but has an indirect effect through green accounting. These findings reveal how banks must walk a tightrope between embracing digital efficiency and honoring their promises to sustainability.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Silalahi, Indah Permata Sari; Novietta, Liza; Arief, Muhammad
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.974

Abstract

This study aims to determine the effect of profitability and solvency on audit delay, with company size as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection method used was purposive sampling. A total of 330 observations were collected across 66 companies. The data analysis technique used in this study was moderation analysis using residual test moderation analysis with SPSS version 26. Partially, profitability and solvency had no effect on audit delay. Company size moderated the effect of profitability and solvency on audit delay.
THE INFLUENCE OF ORGANIZATIONAL CULTURE ON ACCOUNTING PROFESSIONAL ETHICS Damayanti, Santi Adella
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.1069

Abstract

The purpose of this study is to analyze the influence of organizational culture and accounting professional ethics on employee performance. Organizational culture plays a crucial role in a company because it motivates employees to work and, in conjunction with employee work ethic, improves employee performance. Accounting ethics, along with ensuring the protection and fairness of reporting, preventing fraud, and increasing public trust in the accounting profession. By applying the principles of accounting ethics and organizational culture, we aim to create a business environment based on transparency and integrity.
FINANCIAL PERFORMANCE ANALYSIS AT PT MAYORA INDAH TBK Maulida, Denura Ghiyats
Journal Accounting International Mount Hope Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i1.1070

Abstract

In this study, researchers will analyze the financial performance of PT Mayora Indah Tbk using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. Quantitative descriptive is the type of research used in this study. Documentation technique is the method used in this study with data sources derived from the financial statements of PT Mayora Indah Tbk for 2019-2020 sourced from www.idx.co.id. The results show that the percentage of the liquidity ratio increased from 2019 to 2020, indicating that the company's financial performance is in good and solid condition in terms of liquidity and its ability to meet short-term obligations. However, the solvency ratio shows a decline in financial performance during the same period. On the other hand, the profitability ratio reflects good performance in 2019 and the ability to maintain profitability in 2020. For the activity ratio, in 2019 the company's financial performance was considered quite good, but in 2020 it experienced a decline due to several factors.
THE INFLUENCE OF USING THE DANA APPLICATION IN TRANSACTIONS IN THE DIGITALIZATION ERA Lisnawati, Lisnawati
Journal Accounting International Mount Hope Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i1.1071

Abstract

Digital transactions are currently growing rapidly. One widely used digital transaction tool is the DANA digital wallet application. The DANA application is widely used by people from teenagers to adults. The DANA application makes it easy for users to conduct financial transactions. This study aims to determine the impact of DANA application use on transactions in the digital era. The research method used in this study is qualitative. Based on the research conducted by the researcher, it was concluded that the use of the DANA application has a positive impact on transactions in the digital era. Using the DANA application makes it easier for users to conduct financial transactions. People can send money, receive money, withdraw money, pay for electricity tokens, buy phone credit, and much more. The DANA application also offers various investment conveniences, such as gold investment.
EVALUATION OF SALES REVENUE IN TRADING BUSINESS Yeni, Margareta
Journal Accounting International Mount Hope Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i1.1072

Abstract

The purpose of this research paper is to evaluate the business activities being conducted by business owners from the perspective of their sales revenue. The research method is descriptive qualitative, aiming to describe the actual conditions and circumstances of the business owners or research objects. Data collection methods were conducted using interviews and questionnaires. The results of this research paper indicate that business owners still lack understanding of how to evaluate their revenue, resulting in inaccurate information about the increases and decreases in revenue they experience due to the lack of continuous sales and revenue evaluation.
IMPLEMENTATION OF UMKM FINANCIAL MANAGEMENT TO IMPROVE THE ECONOMY OF SIAK REGENCY Afni, Nur
Journal Accounting International Mount Hope Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i1.1073

Abstract

Micro, small, and medium enterprises (MSMEs) possess economic potential and serve as a source of income to meet the primary needs of economic actors. Moreover, MSMEs are independent businesses managed by local communities, creating a source of activity, thus contributing to regional economic development (Nugroho et al., 2020). The sustainability of MSMEs is not only ensured by profitable actors but also requires support from other parties such as the government, the private sector, banks and non-banks, and academics so that MSMEs can develop into better businesses and grow over time. The purpose of this study is to determine how to support MSMEs in managing company finances to improve the economy of the community in Siak Regency. However, not all MSMEs currently receive support based on the challenges they face, so MSME mentoring is a necessary program. This study uses a quantitative approach to observe the phenomenon and measure the business capacity of the community.
ANALYSIS OF THE EXPENDITURE REALIZATION OF THE PERSONNEL BUREAU OF THE SECRETARIAT GENERAL OF THE MINISTRY OF HOME AFFAIRS Hanandi, Rozan Fitra
Journal Accounting International Mount Hope Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i1.1074

Abstract

A budget is an estimate prepared to estimate expenditure for a certain period of time with the aim of estimating the amount of costs needed to finance all planned programs and activities that can be available and implemented optimally. The aim of this scientific study is to determine the level of effectiveness of budget absorption by the Civil Service Bureau of the Secretariat General of the Ministry of Home Affairs for the period 2020 - 2022. Descriptive analysis and data analysis are the methods used in this research using a calculation method for measuring the level of effectiveness of budget absorption. The results of this research show that the level of effectiveness in absorbing the budget for the Personnel Bureau of the Secretariat General of the Ministry of Home Affairs for the period 2020 - 2022 is classified as effective for the three periods of the fiscal year. The high level of effectiveness of budget realization that has been achieved indicates good and optimal budget implementation. Efforts will continue to be made to increase the effectiveness of budget absorption by increasing coordination and collaboration between relevant parties with an interest in the budget in the implementation of budget realization..

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