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All Journal Jurnal Ekonomi : Journal of Economic INTEGRITAS : Jurnal Pengabdian Land Journal
Marismiati, Marismiati
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Land Journal

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PENGARUH AUDIT INTERNAL TERHADAP PENEKANAN RISIKO KECURANGAN PADA PT POS FINANSIAL INDONESIA Rohyana, Cahyat; Rahmadina, Moch Taufiq Fajar; Marismiati, Marismiati
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.v5i1.3391

Abstract

In a company, internal control or internal audit is essential to achieve the company's objectives by preventing actions that could harm the company itself. This research is conducted to understand the influence of internal audit on the suppression of fraud risk. The research is a quantitative study with primary data obtained through interviews, questionnaires, and literature studies. Internal audit (X) and Fraud Risk Suppression (Y) are the variables examined. The sampling technique used in this research is purposive sampling, with a total of 35 samples obtained. The data was collected through questionnaires distributed to all respondents, who are employees of PT Pos Finansial Indonesia. Subsequently, the data was processed using SPSS, involving Validity Test, Reliability Test, Normality Test, Spearman Rank Correlation Analysis, Simple Linear Regression Analysis, t-test and Coefficient of Determination Test. The Research results indicate that internal audit significantly influences the emphasis on fraud risk at PT Pos Financial Indonesia
PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PADA PDAM TIRTAWENING KOTA BANDUNG Marismiati, Marismiati; Afriliana, Karina
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.v5i1.3400

Abstract

Fenomena kecurangaan yang terjadi dalam penyusunan laporan keuangan seperti ketidak sesuaian antara informasi dan fakta ril dilapangan. Tujuan penelitian ini ialah mengidentifikasi pengaruh Pengendalian internal dan good corporate governance dalam hal kualitas pelaporan keuangan. Penelitian ini memanfaatkan pendekatan kuantitatif dengan maksud untuk mengidentifikasi pengaruh dan relasi antara dua atau lebih variabel. Data utama diperoleh dari pengisian kuesioner. Dengan 105 responden. Hasil dari penelitian ini menunjukkan bahwa 1) Pengaruh positif dari Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan, 2) Pengaruh positif dari Good Corporate Governance terhadap Kualitas Laporan keuangan, 3) Pengaruh positif dari Sistem Pengendalian Internal dan Good Corporate Governance terhadap Kualitas Laporan Keuangan. Hasil analisis menunjukan angka 63,9% variabel dependent dipengaruhi oleh variabel independent.
Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) 11% Terhadap Daya Beli Mobil Pada Auto2000 Pasteur Bandung Marismiati, Marismiati; Woman, Silki Yulianti
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.v5i2.3633

Abstract

Tax regulations in Indonesia will experience many changes over time and changing times. Starting April 1, 2022, Indonesia has set the Value Added Tax (VAT) rate, which was previously 10%, to increase to 11%. One example of the the transaction that falls under Value Added Tax (VAT) is the sale of automobiles. This final project report aims to find out how the increase in VAT affects the purchasing power of cars at Auto2000 Bandung Pasteur. The employed research approach is quantitative, utilizing primary data collection which was obtained by distributing questionnaires to 91 consumers who bought cars at Auto2000 Pasteur Bandung in the period April 1 2022 – April 30 2023, and processed using the SPSS application with the Validation Assessment, Reliability Assessment, Normality Assessment, Spearman Rank Correlation Assessment, Simple Linear Regression Analysis, Coefficient of Determination Assessment, and Hypothesis Testing (t-test) were conducted. The findings indicated that 11% VAT increase had no effect on car purchasing power at Auto2000 Pasteur Bandung with a percentage of 0.5%.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP KINERJA INSTANSI PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANDUNG Marismiati, Marismiati; Hardiyanti, Marlita
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.v6i1.4036

Abstract

In government agencies, accountability and transparency are the main principles for achieving good corporate governance results. The aim of this research is to analyze the relationship between transparency and accountability and agency performance at KPKNL Bandung. This research adopted a quantitative approach by collecting data through questionnaires distributed to 44 participants. A two-tailed test is used to test the hypothesis. Data were analyzed using descriptive statistical analysis, validity test, reliability test, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, T test, and F test. From the results of this research, the T test analysis shows that transparency or accountability has an effect on performance agencies and the F test show that transparency and accountability have a significant effect on company performance simultaneously with a coefficient of determination of 47.7%.
PENGARUH FREE CASH FLOW DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Marismiati, Marismiati; Hamidah, Nayla
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.v6i2.4252

Abstract

The rapid economic and business developments currently occurring have caused intense competition for every company. With competition, companies are required to be more progressive and improve their performance to achieve company goals. Company value is often linked to share prices, the higher the share price, the higher the company value, and vice versa. Pharmaceutical companies experienced a decline in share prices after the Covid-19 pandemic ended. This can affect company value. The aim of this research is to determine the influence of Free Cash Flow and Debt Policy on Company Value in pharmaceutical Sub-Sector Companies Listed on the Indonesian Stock Exchange. This research sample used a purposive sampling technique with 40 samples of financial reports from pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange, which were obtained from the financial reports of pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange and processed using SPSS with, Product Moment test Correlation, Multiple Correlation, Multiple Regression Analysis, Coefficient of Determination, t Test (partial), and Uj F (simultaneous) using IBM SPSS Statistics Version 27. The results of this study explain that there is no partial influence between Free Cash Flow on Company Value, whereas Debt policy partially has an influence on company value, and simultaneously Free Cash Flow and Debt to Equity Ratio have an influence on company value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Marismiati, Marismiati; Agatha, Pestauli
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.v7i1.4657

Abstract

The sector which has an important contribution to the country’s economic growth is the automotive industry. In its operations, large companies naturally employ a financial dramework that includes the utilization of debt and the generation or earnings as the basis of performance, which can influence the stock value received by investors. High levels of debt may increase financial risk, while good profitability attracts investors to invest their capital. This research is centered to examine the relationship between leverage and profitability on stock prices in automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The researcher applied a quantitative method with an associative approach. Through purposive sampling, 10 companies were selected as the research objects. The data source was obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The data analysis techniques used include Descriptive Statistics, Classical Assumption Tests, Multiple Correlation Analysis, Multiple Regression Analysis, Coefficient of Determination, t-test, and F-test. This study is expected to provide clear evidence regarding the effect of leverage and profitability on stock prices and serve as a consideration for investors, companies, and academics.
Co-Authors Afriliana, Karina Agatha, Pestauli Fatmawati, Ade Pipit Firmansyah, Indra Hamidah, Nayla Hardiyanti, Marlita Muhammad Rizal Satria, Muhammad Rizal Rahmadina, Moch Taufiq Fajar Rohyana, Cahyat Sumampan, Cok Agung Surya Danarjaya Wiratama Woman, Silki Yulianti