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Maryana, Diana
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Economics, Econometrics & Finance

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PENGARUH PENJUALAN TERHADAP RETURN ON ASSET PADA PT.KERTAS PADALARANG (SECURITY PAPER MILL) PERIODE 2020-2021 Maryana, Diana; Rachmawati, Fitria
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.v5i2.3653

Abstract

Sales are activities carried out by sellers in selling goods and services with the dream of getting profits from these transactions and sales can be interpreted as transferring or transferring ownership rights to goods or services from the seller to the buyer. Return on Assets (ROA) is the result of return on assets which is a ratio that shows how much the contribution of assets is in creating net income. The purpose of this study was to determine the effect of sales on return on assets at PT.Kertas Padalarang (Security Paper Mill). So in this study the research method used is a quantitative method using the formulation of associative problems. The data used is primary data. While the analysis technique used is product moment correlation test, simple regression analysis, analysis of the coefficient of determination, t test. Based on the results of the analysis of sales data on return on assets, it can be concluded that there is a significant influence indicated by a significant alpha number of 0.010 <0.05.
ANALISIS BIAYA TRANSPORTASI DALAM DISTRIBUSI PENGIRIMAN BARANG (STUDI KASUS PADA PT RKO & RADO JAYA) Amran, Kiagus Muhammad; Maryana, Diana
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.v6i2.4345

Abstract

This study aims to identify the various cost components that constitute transportation costs in the goods distribution process at PT Riko & Rado Jaya. The research employs a descriptive analysis technique to evaluate data, perform calculations on numerical values, and determine the costs included in transportation expenses. The results indicate that the transportation costs at PT Riko & Rado Jaya consist of investment costs, fixed costs, and variable costs. The distribution costs vary depending on the delivery route, with the highest distribution cost found on the SU-TGR route, covering a distance of 1,863 km and amounting to IDR 1,406,565. Among all components, variable costs contribute the largest percentage to the total transportation cost.
IMPLEMENTASI PAJAK KARBON SEBAGAI INSTRUMEN KEBIJAKAN LINGKUNGAN DI SEKTOR ENERGI: STUDI LITERATUR DAN PERBANDINGAN INTERNASIONAL Maryana, Diana; Tadzkiatul Farisi, Salman
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.v7i1.4666

Abstract

The global climate crisis demands innovative policy instruments to reduce greenhouse gas emissions, particularly from the energy sector, which is the largest contributor. Carbon taxation has emerged as an effective fiscal instrument to internalize negative environmental externalities and to encourage the transition toward clean energy. This study aims to analyze the role of carbon tax in supporting environmental sustainability through a literature review and cross-country comparison. The research adopts a descriptive qualitative approach based on a literature study, utilizing secondary data from academic journals, reports from international institutions, and national regulations. The findings indicate that carbon taxes have been effective in reducing emissions in countries with consistent implementation, such as Sweden, Canada, and Singapore. In Indonesia, although the legal foundation has been established through Law No. 7 of 2021 on the Harmonization of Tax Regulations, implementation faces challenges including low tax rates, industrial readiness, and social resistance. This study recommends a gradual increase in carbon tax rates, strengthened emissions monitoring, and the allocation of tax revenues to protect vulnerable households and support green energy investments. With an equitable and integrated design, carbon taxation can serve as a key pillar of Indonesia’s environmental policy.
Co-Authors Amran, Kiagus Muhammad Solly Aryza Tadzkiatul Farisi, Salman