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All Journal Journal of English Education, Linguistic and Literature Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Land Journal
Yulientinah, Dewi Selviani
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Land Journal

 1 
PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) Yulientinah, Dewi Selviani; Khatami, Raihani Nurjannah
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3374

Abstract

The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.
Pengaruh Whistleblowing System Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Di Kantor Imigrasi Kelas I TPI Bandung Yulientinah, Dewi Selviani; Mukhlisha, Vidya Haifa
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3600

Abstract

Immigration Office Class I TPI (Immigration Checkpoint) Bandung is a government unit under the Ministry of Law and Human Rights and holds a substantial significance in the administration of immigration affairs and supervision services. Immigration office has a form of supervision to prevent all forms of fraud or violations in the form of whistleblowing systems and supervision in the form of attitudes and rules of "organizational culture" in the implementation of its work. By using associative quantitative research methods using a survey in the form of primary data, namely a questionnaire on 39 respondents. The purpose of the research was to identify the partial and simultaneous impact of the whistleblowing system and organizational culture on fraud prevention efforts at Bandung Class I Immigration Office. Employing methods of data analysis utilizing data quality tests, correlation analysis, multiple linear regression analysis, and also hypothesis analysis using the help of SPSS ver.27. The findings indicated that the whistleblowing system had limited impact on deterring fraud, whereas the organizational culture demonstrated a favorable influence on fraud prevention. Simultaneously, whistleblowing system variables and organizational culture affect fraud prevention.
ANALISIS SISTEM INFORMASI KOPERASI SIMPAN PINJAM MENGGUNAKAN METODE WEIGHTED PRODUCT Armiati, Sari; Hasanudin, Kiki; Choldun R, Muhammad Ibnu; Yulientinah, Dewi Selviani; Mulyanti, Khairaningrum
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.3817

Abstract

In the rapidly developing digital era, information systems have become crucial in improving organizational efficiency and productivity. In XYZ Cooperative, information systems also play an important role. This cooperative, which is under a government agency, has a vision to improve the welfare of its employees through savings and loan services. However, in performing its business processes, this cooperative has not had applications and digital data storage, so there is a lot of work that is conducted redundantly. The aim of the research is  to develop a cooperative information system (SIKOP) using the Weighted Product method. This research explains the analysis phase. The Weighted Product method is used to calculate the eligibility of an employee when applying for a loan at the cooperative, using 5 criteria. As a case study, the calculation was carried out on 20 current cooperative members. In the analysis phase, business processes were defined by using Porter Diagrams. The details of main activities were described by using Business Process Management Notation (BPMN). Software user requirements for application design features were measured by using the Kano method by  distributing questionnaires to 30 respondents. The results of measuring software user requirements are the feature categories: 8 one-dimensional features, 3 must-be features and 3 indifferent features. The outputs of the research phase of the analysis of the savings and credit cooperative information system are software analysis documents and publication as knowledge dissemination and a basis for the next research phase.
PENGARUH TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI DAERAH JAKARTA SELATAN Yulientinah, Dewi Selviani; Arthia, Haya Nazihah Putri
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4015

Abstract

In the face of increasingly fierce business competition and various problems in Indonesia, the role of public accounting services is very important with high demands for relevance and reliability. Auditors from the Public Accounting Firm (KAP) are responsible for providing reliable assurance of financial statements, but audit quality is still a concern due to incidents of fraud. This study aims to analyze the effect of time budget pressure and audit fees on audit quality. The problems discussed include the effect of time budget pressure on audit quality, the effect of audit fees on audit quality, and the effect of both simultaneously. This study uses primary data from questionnaires distributed to 70 auditors at 10 KAPs in South Jakarta. The sample selection was selected using purposive sampling technique. The hypothesis was tested with a two-tailed test. Analysis techniques include descriptive statistics, validity test, reliability test, normality test, Pearson product moment correlation analysis, multiple correlation analysis, multiple linear regression analysis, t test, F test, and coefficient of determination analysis. The test results show that partially, time budget pressure has a significant effect on audit quality, while audit fees have no significant effect. The F test results show that time budget pressure and audit fees simultaneously have no significant effect on audit quality, with a coefficient of determination of 7%.
PENGARUH RETURN ON ASSETS DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yulientinah, Dewi Selviani; Hidayat, Rahmat
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4250

Abstract

The going concern audit opinion is a consideration by the auditor if doubts about the ability of a company to maintain the survival of its business arise. This study aims to determine the effects of Return on Assets (ROA) and reputation of accounting firms on going concern audit opinions in companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. There are 47 companies that are sampled in the study. Data collection uses a purposive sampling method from companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange in 2020-2023. The data analysis techniques used are the Hosmer and Lemeshow Goodness of Fit Test, Logistic Regression Analysis Test, Determination Coefficient Test, Partial Test (Wald Test) and Omnibus Tests of Model Coefficients. The results of the study partially show that ROA does not effect the going concern audit opinion, but the reputation of the public accounting firm effect the going concern audit opinion. The results of the study simultaneously show that ROA and the reputation of public accounting firms effect the audit opinion of going concern in companies in the trading, service and investment companies sector listed on the Indonesia Stock Exchange.
PENGARUH TABUNGAN DAN DEPOSITO TERHADAP HARGA SAHAM PADA PERBANKAN BUMN DAN BUMD YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yulientinah, Dewi Selviani; Latifah, Siti Aidah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4653

Abstract

The stock price serves as a key indicator for evaluating a company’s performance,including that of firms operating in the banking sector. But in practice, the stock price is not only influenced by profit performance, However,performance is also shaped by a range of other factors,including the composition of third-party funds such as savings and time deposits. As financial intermediaries,banks mobilize public funds through these deposit instrument,whichin turn can influence investor confidence and ultimately affect the market value of the bank’s share. This study to analyze the effect of savings and deposits on stock prices in state-owned banks (BUMN) and regionally-owned banks (BUMD). The method used in this research is quantitative by utilizing secondary data obtained from financial reports and stock price reports for the 2021-2024 period,processed and interpreted using IBM SPSS Statistics version 27. The study used several tools to analyze the data, such as checking if the data follows a normal curve, finding the relationship between variables, using a multiple linear regression model, calculating how well the model explains the data, and performing t and F tests. The t test found that savings have a somewhat significant positive impact on stock prices, but time deposits do not have a similar effect. The F test results indicated that savings and time deposits collectivitely evert a positive and significant influence on stock prices.
Co-Authors Armiati, Sari Arthia, Haya Nazihah Putri Choldun R, Muhammad Ibnu Hasanudin, Kiki Khatami, Raihani Nurjannah Latifah, Siti Aidah Mukhlisha, Vidya Haifa Mulyanti, Khairaningrum Rahmat Hidayat Widia Resdiana