Journal Accounting International Mount Hope

PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH LAUNDRY SEPATU SEPASANG BERDASARKAN SAK EMKM

Ahmad Ridho Dwiseno, Muhammad Abdul Muis, Suwardi Suwardi — Mon, 15 Jun 2026 00:00:00 +0700

This study aims to compile financial reports based on SAK EMKM with the research object of Laundry Sepatu Sepasang, namely one of the MSMEs domiciled in Malang City. The research methodology used is a qualitative method with a descriptive qualitative approach. The type of data used in this research is primary data. Primary data is data obtained directly from the object of writing and obtained through an interview or question and answer process on a list of questions that the author has prepared. The source of the data in writing this final project is data that the writer obtained directly from the owner of MSME Shoes Laundry Sepasang as the object of research. The results of this study indicate that the research object has not prepared financial reports that are in accordance with SAK EMKM. Meanwhile, in general, the recording is only limited to cash receipts and disbursements. MSME Shoes Laundry Sepasang also experienced several obstacles so that the presentation of financial reports was hampered, while based on SAK EMKM had to present three financial reports, namely Statements of Financial Position, Statements of Profit or Loss, and Notes to the Financial Statements.

ANGGARAN KAS SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN KEUANGAN PERUSAHAAN

Siti Reskiyawati Said — Tue, 09 Jun 2026 00:00:00 +0700

Cash budget is an essential component of financial planning that enables companies to estimate future cash inflows and cash outflows within a specific period. Effective cash budgeting plays a significant role in maintaining liquidity, ensuring operational continuity, and supporting strategic financial decision-making. This study aims to examine the concept, objectives, importance, and preparation format of cash budgets in corporate financial management. The research employs a qualitative approach using a literature review method by analyzing various books, academic journals, and relevant references related to budgeting and financial management.

The findings indicate that cash budgeting serves not only as a planning tool but also as a mechanism for controlling cash flows and evaluating financial performance. Through cash budgeting, companies can anticipate potential cash shortages or surpluses, improve the efficiency of cash utilization, and minimize financial risks arising from poor cash management. Furthermore, a well-structured cash budget provides management with accurate information to support decisions regarding financing, investment, and operational activities. Therefore, cash budgeting is a critical instrument in achieving financial stability, enhancing managerial effectiveness, and ensuring the long-term sustainability of business operations.

PENGARUH ETIKA PROFESI, INDEPENDENSI, MOTIVASI, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DI KAP KOTA MEDAN

Romanda Silalahi, Sauh Hwee Teng, Hantono Hantono — Wed, 13 May 2026 00:00:00 +0700

This study aims to determine the influence of professional ethics, independence, motivation, and auditor experience on audit quality at Public Accounting Firms (KAP) in Medan City. This study uses a quantitative method with a descriptive and verification approach. The data used are primary data obtained through distributing questionnaires to auditors at several KAPs in Medan City. The number of samples in this study was 60 respondents selected using probability sampling techniques. The results of the study indicate that partially professional ethics has a positive and significant effect on audit quality with a significance value of 0.030. Independence also has a positive and significant effect on audit quality with a significance value of 0.041. Auditor motivation has a positive and significant effect on audit quality with a significance value of 0.020. Meanwhile, audit experience has a significant effect on audit quality with a significance value of 0.022. Simultaneously, professional ethics, independence, motivation, and auditor experience have a significant effect on audit quality with an F-value of 19.434 and a significance of 0.000. The Adjusted R1 Squared value of 0.556 indicates that 55.6% of audit quality can be explained by the research variables, while the rest is influenced by other factors outside the research.

ANALISIS PENYUSUNAN ANGGARAN LABA RUGI DAN METODE PENYUSUNANNYA DALAM PERENCANAAN KEUANGAN PERUSAHAAN

Siti Reskiyawati Said — Tue, 09 Jun 2026 00:00:00 +0700

Profit and loss budgeting plays an important role in supporting financial planning, control, and performance evaluation within a company. In an increasingly competitive business environment, organizations are required to manage resources effectively and establish realistic profit targets to ensure financial sustainability. However, many companies still face challenges in preparing profit-oriented budgets that can support managerial decision-making and operational efficiency. Therefore, this study aims to analyze the concept, objectives, roles, and preparation methods of profit and loss budgets in corporate financial management.

This study employs a library research method using a descriptive qualitative approach. Data were collected from books, scientific journals, and other academic references related to budgeting and financial management published between 2021 and 2025. The collected data were analyzed through identification, classification, comparison, and interpretation of relevant literature.

The results indicate that profit and loss budgeting serves as a strategic tool for planning, controlling, and evaluating corporate financial performance. The preparation of a profit and loss budget requires the integration of various supporting budgets, including sales budgets, production budgets, production cost budgets, operating expense budgets, and tax information. Furthermore, the application of appropriate budgeting methods can assist management in achieving profit targets, improving resource allocation, reducing financial risks, and enhancing organizational effectiveness.

In conclusion, the profit and loss budget is not only a financial planning instrument but also an essential management tool that supports decision-making processes and contributes to the achievement of corporate objectives and long-term business sustainability.

PENGARUH STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022-2024

Rolasni Roha Purba, Mahmuddin Syah Lubis, Yusneni Afrita Nasution — Wed, 13 May 2026 00:00:00 +0700

This research aims to analyze the impact of financial variables on food and beverage issuers on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, both individually and collectively. The research is based on the crucial importance of corporate performance as a parameter of business success and investor interest, coupled with the existence of discrepancies in previous research findings regarding the elements influencing such performance. This study employs quantitative methods, employing description and verification. Subjects were selected based on specific criteria from the list of manufacturing companies on the stock exchange. The information analyzed includes capital ratios, liquidity, and company scale and age profiles. The research results are projected to reveal whether these variables have a significant impact, either independently or simultaneously, on company performance. Thirty-six food manufacturing issuers on the IDX were sampled from 2022 to 2024, utilizing SPSS statistical software. The final findings indicate that capital ratios have no significant impact on the performance of manufacturing issuers on the stock exchange. Conversely, liquidity significantly contributes to the business results of manufacturing companies on the stock exchange. Corporate scale also significantly influences the performance of publicly traded manufacturing companies. Finally, company age has been shown to have a crucial impact on the business performance of manufacturing companies listed on the IDX.

PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2018-2022

Fitri Rahmadani, Desi Ika, Azwansyah Habibie — Mon, 22 Jun 2026 00:00:00 +0700

This study aims to analyze the effect of firm size on firm value, the effect of managerial ownership on firm value, the moderating effect of dividend policy on firm size, and the moderating effect of dividend policy on managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research method used is an associative method with a quantitative approach. The research sample consisted of 175 financial reports obtained from 35 companies. The results indicate that Firm Size (UP) and Managerial Ownership (KM) significantly influence Firm Value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Dividend Policy does not moderate the effect of Firm Size and Managerial Ownership on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period.