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INDONESIA
JAIMO
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 9 Documents
 1 
PENGARUH MANAJEMEN ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP EARNING PER SHARE Kenda Julianti; Khasanah Sahara; Rike Seviasari
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.159

Abstract

Investment activities have now become one way to get additional income or profit from placingfunds in certain companies. Before investing in stocks, investors need to consider the company'sfinancial health by looking at its financial statistics such as the value of the company's earningsper share. This study aims to determine the effect of asset management, profitability, and liquidityon earnings per share in pharmaceutical companies listed on the IDX this year. From a populationof 12 companies, 10 companies were obtained as a population with 3 research periods, namely2019-2021. The analytical methods used in this study are prerequisite analysis tests, multiplelinear regression analysis, and hypothesis tests with SPSS version 26 tools. The independentvariables in this study are asset management (TATO), profitability (ROE), and liquidity (CR). Whilethe dependent variable is earnings per share. The results showed that asset management (TATO)and profitability (ROE) have a positive and significant effect on earnings per share. Meanwhile,liquidity (CR) does not significantly affect earnings per share. Simultaneously, asset management(TATO), p
ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS KARYAWAN TETAP PT MOPOLI RAYA MEDAN Alexander Mario Retto Djong; Dokman Marulitua Situmorang; Dwihanna Santri Indria
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.160

Abstract

The taxpayer's income tax obligations are explained in Article 21 of the Income Tax (PPh) Law.Levies, commissions, salaries, and other amounts in any form related to the business,employment, or labor of domestic individual taxpayers are considered income. This article aimsto examine how PT Mopoli Raya Medan calculates and reports the 21 income tax requirementsthat apply to permanent employees. In accordance with Article 21 of the Income Tax Law, theinformation provided is of permanent employees of PT Mopoli Raya Medan. In accordance withArticle 17 of the Tax Harmonization Law (MAK), a descriptive approach was taken in analyzingthe data. The survey findings show that although PP does not carry out calculations for permanentemployees in accordance with PPh Article 21, PT Mopoli Raya Medan does. For tax reasons,21N-16. /PJ/2016. In accordance with the Regulation of the Director General of Taxes PER16/PJ/2016 concerning Submission of Annual Report Results in accordance with Article 21 MKS,the SPT is filled in on time and accurately
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT. AGRIFOOD PUTRA SURYA Dokman Marulitua Situmorang; Mira Herawati; Alexander Mario Retto Djong
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.161

Abstract

This study analyzes financial ratios to predict the bankruptcy level of PT Agrifood Putra Suryafrom 2018 to 2022 and the accuracy of the Altman Z-score method in calculating bankruptcypredictions for company purposes. The research uses primary data in the form of companyfinancial reports from 2018 to 2022 which were obtained directly from PT Agrifood Putra Surya.The type of assessment used is descriptive using quantitative methods to calculate financialratios. Altman Z-score analysis in 2018-2020 PT Agrifood Putra Surya is in the gray area,indicating the company is in a vulnerable position. The company continues to suffer losses dueto weak sales and the Covid-19 pandemic. In circumstances like this, companies face financialproblems that need to be managed well. Meanwhile, in 2021 and 2022, PT. Agrifood Putra Suryais starting to rise and is in a safe area with a high Z-score of 5.48 for 2021. PT Agrifood PutraSurya is still surviving and starting to rise in this dynamic situation.
DAMPAK PANDEMI COVID- 19 TERHADAP PENERIMAAN PAJAK DI INDONESIA Dokman Marulitua Situmorang; Wahyudi Wahyudi
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.162

Abstract

Based on these problems, the research is intended to analyze the relationship between. TheCovid-19 pandemic caused a decline in tax revenues in Indonesia which also caused economicgrowth to decline. The data collection technique used is quantitative data collection in the form oftax revenues in Indonesia for 2018 - 2020 obtained from the Information System within theDirectorate General of Taxes. Data collection for that year was based on the consideration thatthe periods before and during the Covid-19 pandemic had to be compared to obtain researchconclusions. Based on the data obtained, it is then analyzed to link the facts with variousapplicable regulations so that we can get an idea of the influence of the Covid-19 pandemic ontax revenues in Indonesia. The research results show that the Covid-19 pandemic in Indonesiahas had a significant effect on tax revenues. The government has taken various measures tominimize the decline in tax revenues, which of course cannot be avoided. As is known, taxrevenues will be managed to fund the handling of Covid-19 in Indonesia, so we should help withthe government's steps in the easiest way to do this, namely by purchasing goods from MSMEbusiness actors so that the economy in Indonesia can improve.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM Dokman Marulitua Situmorang; Yuli Rahmawati
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.163

Abstract

The research objective is whether there is an impact of perceived usefulness ontaxpayers' interest in using e-filing? Is there an impact of perceived convenience ontaxpayers' interest in using e-filing? Is there an impact of information technologyreadiness on taxpayers' interest in using e-filing? The method used is to compare thenumber of taxpayers in 2019 and 2020. The population in this study is all individualtaxpayers in Batam City. The sample was determined randomly from various taxpayerrespondents who had used the e-filing system. The results of this study show thatPerception of Usefulness, Perception of Ease, and Readiness of Information Technologyinfluence Taxpayers' Interest in Using the e-filing system
PENGARUH PERILAKU KONSUMEN TERHADAP MINAT BELANJA ONLINE SHOP Mardiana Nisa Baitipur; Endah Pujiastuti; Qiki Annisa
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.v2i1.168

Abstract

This study aims to determine the influence of consumer behavior on online shop shopping intentions among Politeknik Stibisnis Tegal students. The data analysis method used in this research is quantitative where in this method the researcher collects data using a questionnaire which are distributed to the study population, namely all 224 students of the Politeknik Stibisnis Tegal with a total sample of 145 students, then the results are tested using a validity test, test reliability, classical assumption test, simple linear regression test and hypothesis testing using the SPSS version 21.0 program.The results showed that from the t test (partial) it was obtained that the value of t count > t table was 10.257 > 1.976 with a significance value of 0.000 > 0.05. So it can be concluded that consumer behavior (X) has a positive effect on online shop shopping interest (Y) for Politeknik Stibisnis Tegal students to shop online shops.
ANALISIS PENERAPAN PENCATATAN AKUNTANSI PELAKU UMKM PENGRAJIN BATA MERAH DESA MOJOTAMPING KECAMATAN BANGSAL KABUPATEN MOJOKERTO Atika Putri Wardhani; Nurna Aziza
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.v2i1.176

Abstract

This research will take the object of MSMEs in Mojotamping Village, Bangsal District, the Red Brick industry (Pres MRH). The aim of this research is to find out to what extent MSMEs have knowledge of accounting in their business operations and to analyze accounting records for each transaction. This study uses a qualitative method. Data analysis using retrieval techniques through interviews. The population in this study were MSME actors in the Red Brick industrial sector in Mojotamping Village, Bangsal District. The sample in this study is correspondents who are considered key to providing answers to the research objectives, namely 1 person is assumed to be sufficient to represent the entire population. The results of this research show that MSME actors in the Bata Merah industrial sector have implemented accounting with very simple recording using their respective languages. However, MSMEs still find it difficult to prepare financial reports as they should. It is hoped that this research can increase knowledge about the importance of accounting records to form a financial report. It is hoped that the implications of this research will provide considerations for the government in terms of providing accounting training as an urgency for the business continuity of MSMEs.
PENGARUH VOLUNTARY DISCLOSURE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Melanthon Rumapea; Chiristian Veri Hutabarat; Thomas Sumarsan Goh; Gracesiela Yosephine Simanjuntak
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.v2i1.177

Abstract

The aim of this research is to examine the influence of Voluntary Disclosure, Managerial Ownership and Institutional Ownership partially and simultaneously on Earnings Quality. The population in this study is 28 Coal Sector Mining Companies listed on the Indonesia Stock Exchange. The sample used in this research was 20 companies. The observation year for this research is 3 years starting from 2019 to 2021. The data in this research was obtained from www.idx.co.id. This research uses quantitative methods and uses the SPSS application for data processing in research. The results obtained from this research are that partially Voluntary Disclosure and Institutional Ownership do not have a significant effect, while Managerial Ownership has a significant effect on Earnings Quality. Simultaneously, Voluntary Disclosure, Managerial Ownership and Institutional Ownership have a significant effect on Earnings Quality.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 Melanthon Rumapea; Natasya Veronica Simanjuntak; Ivo Maelina Silitonga; Mitha Christina Ginting
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.v2i1.179

Abstract

This study aims to test and analyze the variables of Financial Stability, Financial Targets and External Pressure which partially or simultaneously affect Financial Statement Fraud. The population in this study was 38 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Determination of the sample used in this study is by purposive sampling technique totaling 16 companies with five years of observation and the data used is secondary data sourced from the company's financial and annual reports through the site www.idx.co.id. The data analysis technique used in this study is multiple linear regression analysis. The results in this study partially show that the variables Financial Stability and External Pressure have a negative and insignificant effect on Financial Statement Fraud, while Financial Targets have a positive and significant effect on Financial Statement Fraud. Simultaneously testing, the three independent variables have a significant effect on Financial Statement Fraud by 12.3%.

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