Journal Accounting International Mount Hope

PENGARUH TINGKAT SUKU BUNGA. BIAYA OPERASIONAL, PENDAPATAN OPERASIONAL DAN CAPITAL ADEQUANCY TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI 2021-2024

Mon, 07 Jul 2025 00:00:00 +0700

Banking companies function as financial institutions that offer various services, including fundraising, lending, and various other financial services to support economic growth. In this highly regulated sector, banks are required to maintain financial stability, run operations efficiently, and build client trust through proper risk management. The purpose of this study is to analyze the impact of price volatility, operating costs, laboratory operations, and capital tilt on profitability. This study uses 76 stocks from the Indonesia Stock Exchange as samples to conduct regression analysis. The results of this study indicate that economic growth is positively influenced by several variables, including interest rates, operating costs, operating profits, and capital ratios. The findings of this study indicate that several financial factors, such as interest rates, operating costs, laboratory operations, and capital recurrence ratios, have a significant impact on bank profitability. This concept emphasizes the need for efficient money management in increasing productivity and profits.

PENGARUH LABELISASI SYARIAH DAN BIAYA MU’NAH TERHADAP KEPUTUSAN NASABAH MEMINJAM KREDIT USAHA RAKYAT (KUR) PADA PEGADAIAN SYARIAH CABANG KENDARI

Muhamad Tonasa, Riska Mulya2 — Wed, 25 Jun 2025 00:00:00 +0700

The current phenomenon, namely the new product introduced by Pegadaian, namely KUR Syariah, has increased competition between several types of financing in Kendari City. This large amount of financing means there are many options for (customers) of MSME players to choose what they feel will provide the most benefits and convenience. In fact, the large amount of financing available in Kendari City does not have an impact on the number of requests to borrow Sharia KUR funds at the Baruga Unit Sharia Pegadaian and in fact the amount increases every year, starting from its initial introduction in June 2022 until 2024. This means that, even though there is a lot of financing that distributes KUR funds, it is not in line with the theory (hope) that customers will spread out and choose to apply elsewhere, it is the Baruga Sharia Unit Pegadaian that continues to experience an increase in the number of Syariah KUR customers every year. This research aims to determine the influence of sharia labeling and mu'nah fees on customers' decisions to borrow people's business credit at the Kendari Syariah Pegadaian. The data collection technique in this research used questionnaires with a population of 159 active customers. The sampling technique uses random sampling technique with a sample of 40 customers. The method used is quantitative with multiple linear regression analysis. The results of this research show that: 1). Sharia labeling partially has a positive and significant effect on customer decisions, 2). Mu'nah fees partially have a positive and significant influence on customer decisions, 3) Sharia labeling and mu'nah fees simultaneously have a positive and significant influence on customer decisions.

PENERAPAN SISTEM AKUNTANSI DIGITAL TERHADAP SIKLUS PENJUALAN DAN PENERIMAAN KAS DI KLINIK

Yulianti Safitri — Mon, 23 Jun 2025 00:00:00 +0700

The development of information technology has driven a significant transformation in accounting management, especially through the implementation of digital accounting information systems that can improve the efficiency and accuracy of recording sales and cash receipt transactions. This study aims to examine how the implementation of digital accounting information systems can improve work efficiency and its impact on overall business development. The method used is a narrative review that analyzes scientific literature, books and journals related to digital accounting systems and operational efficiency. The results of the study show that digital accounting information systems enable transaction processes to be faster and more accurate, reduce recording errors and accelerate financial reporting. This increased work efficiency provides real-time data that is very useful for management in making strategic decisions that strengthen overall business development. The implementation of digital accounting information systems not only improves operational effectiveness but also plays an important role as a strategic tool in supporting business growth and competitiveness in the digital era.

PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DEVIDEN, DAN RASIO AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PADA SEKTOR INFRAKSTRUKUR YANG TERDAFTAR DI BEI PERIODE 2020-2023

Thu, 05 Jun 2025 00:00:00 +0700

This study aims to analyze the effect of investment decisions, financing decisions, dividend policies, and activity ratios on the value of manufacturing companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The research method used is a quantitative method with a multiple linear regression approach to test the relationship between independent variables and dependent variables. The results of the study indicate that investment decisions, financing decisions, and dividend policies do not have a significant effect on company value. Meanwhile, the activity ratio has a negative and significant effect on company value. Partially, only the activity ratio affects company value, while other variables do not show a significant effect. This finding indicates that asset management efficiency has a greater impact on company value compared to investment decisions, financing, and dividend policies

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2021 - 2024

Karine Claudia Willington, Nina Purnasari, Handayani, Rini Herliani — Mon, 07 Jul 2025 00:00:00 +0700

This study was conducted to analyze the impact of profitability, liquidity, solvency, and managerial ownership on firm value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed, with the population comprising consumer goods manufacturing companies listed on the IDX during the 2021–2024 period. The sample consisted of 38 companies, each observed over four financial reporting periods, resulting in a total of 152 data points. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure relevance and consistency with the research objectives. Data collection was carried out through questionnaires and documentation studies, allowing for a comprehensive understanding of financial and ownership structures within the companies.The data were analyzed using multiple linear regression, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing, all processed using SPSS software. The findings indicate that, partially, profitability and liquidity have a positive and significant influence on firm value. However, solvency and managerial ownership do not have a significant partial effect. The simultaneous F-test revealed that all independent variables—profitability, liquidity, solvency, and managerial ownership—jointly influence the dependent variable, namely firm value. This research contributes to a deeper understanding of the financial and ownership determinants of firm value and provides insights for investors, policymakers, and company management in the primary consumer goods sector

ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (STUDI KASUS PADA KOPERASI FS UMKM PASAR SUMPIUH)

Resti Marinda Listanti — Mon, 23 Jun 2025 00:00:00 +0700

This study aims to analyze the finansial performance of the FS UMKM Market Cooperative in Sumpiuh during the 2020-2024 period using key finansial rations, namely liquidity ratios (current ratio and cash ratio), solvency ratios (net worth to debt ratio and total debt to assets ratio), and profitability ratios (return on equity and return on assets). The method used is descriptive quantitative, utilizing secondary data obtained from the cooperative’s financial reports over the past five years. The results show that the current ratio ranged from 100.56% to 108.69%, still below the cooperative’s ideal standard of 125%, indicating an unsafe liquidity condition. The cash ratio averaged 38.19%, which falls into the poor category as it does not fully cover short-term liabilities with available cash. The net worth to debt ratio averaged only 4.81%, far below the healthy standard of 40%, suggesting a high dependency on member loans. The total debt to assets ratio ranged between 92% and 99%, indicating that almost all of the cooperative’s assets are financed by debt. In terms of profitability, the average ROE was 7.60% and ROA was 4.64%, both still below ideal standards, showing that the cooperative's ability to generate profits from its equity and assets remains suboptimal.

EVALUASI TERHADAP PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BEBAN PADA PT GMJ GADAI PERIODE 2022-2024

Imariska Ekka Putri — Mon, 23 Jun 2025 00:00:00 +0700

The purpose of this scientific paper is to convey the accounting treatment of income and expenses at PT GMJ Gadai based on the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). The analysis was carried out on the company's financial statements for the period 2022 to 2024, which focused on the recognition, measurement, and presentation of income and expenses. This study uses a qualitative descriptive research method that uses primary and secondary data types obtained by data collection techniques using interview methods, documentation, observation, and literature studies. The results of this study indicate that PT GMJ Gadai Umum has generally applied accounting principles according to SAK ETAP in recognizing income and expenses, but there are still some things that are not in accordance with the classification of expenses, consistency of disclosure, and application of the accrual basis that still need adjustment. Therefore, recommendations are given to improve the quality of the company's financial reporting through the implementation of a more comprehensive accounting system and training employees about SAK ETAP.