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All Journal Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif JURNAL RISET AKUNTANSI JAMBI Jurnal Pendidikan Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah ACCOUNTHIK : Journal of Accounting and Finance INTEGRITAS : Jurnal Pengabdian Competitive Merpati Indonesia Accounting Research Journal Land Journal Competitive Journal of Economic Empowerment Strategy (JEES) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Muhammad Rizal Satria, Muhammad Rizal
Universitas Logistik Dan Bisnis Internasional
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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PENGARUH PERANAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN PADA DIREKTORAT METROLOGI KEMENTERIAN PERDAGANGAN REPUBLIK INDONESIA SATRIA, MUHAMMAD RIZAL; Lestarina, Nina
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.v5i1.3383

Abstract

Direktorat Metrologi Bandung adalah salah satu institusi pemerintahan dibawah kementrian perdagangan yang bergerak dalam menangani kegiatan metrologi legal yaitu perlindungan konsumen khususnya dalam menjaga standar- standar yang digunakan dalam perdagangan di Indonesia. Sebelum kecurangan terjadi dalam suatu perusahaan atau organisasi maka dibentuk pengawasan yang dilakukan oleh audit internal dalam menjalankan suatu perusahaan atau organisasi yang tentunya akan dilakukan oleh ahli professional dalam bidang audit yaitu auditor internal perusahaan. Dengan adanya internal audit diharapkan mampu mencegah kecurangan yang ada pada suatu perusahaan. Penelitian ini bertujuan untuk membuktikan dengan metode penelitian yaitu kuantitatif dan penelitian ini menggunakan data primer berupa kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Validitas, Uji Reabilitas, Uji Normalitas, Uji Korelasi Rank Spearman, Uji Koefisien Determinasi, Uji Regresi Linier Sederhana, Uji Hipotesis (Uji t). Hasil penelitian ini menunjukkan bahwa peranan auditor internal terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan RI memiliki hubungan variabel kuat yaitu sebesar 0,686 dan berdasarkan hasil uji regresi sederhana yang diperoleh nilai positif serta tingkat signifikannya sebesar 0,000 < 0,005 yang dimana jika t hitung > t tabel artinya Ho ditolak dan Ha diterima sedangkan jika sebaliknya t hitung < t tabel maka Ho diterima dan Ha ditolak. Dalam penelitian ini menyatakan bahwa peranan auditor internal memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan Republik Indonesia.
PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG SATRIA, MUHAMMAD RIZAL; Mayasari, Aghnia Nur
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.v5i2.3640

Abstract

Internal Audit is a series of processes and technical personnel within a company that confirms the accuracy of financial information and activity procedures according to regulations. The purpose of this study was to determine internal audit control and sales control and to determine the effect of internal audit on internal sales control in the regional public company PT X, Bandung City. Internal audit also provides very objective information regarding the accuracy of sales data which will become the basis for management decision making. Sampling using purposive sampling. Collecting data using literature study, questionnaires. For data analysis techniques using validity test, reliability test, data normality test, Spearman rank correlation analysis. Simple linear regression analysis, Determination Coefficient Test, t test. The results showed that internal audit had a significant effect on internal control of sales at the public company in the PT X area, Bandung City.
ANALISIS OPTIMALISASI BIAYA PENGIRIMAN DENGAN MENGGUNAKAN METODE LEAST COST PADA PT SINARMAS LOGISTIK INDONESIA Firmansyah, Indra; Satria, Muhammad Rizal; Vanesa, Juli Etri
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.v6i1.4029

Abstract

PT Sinarmas Logistik Indonesia is one of the companies engaged in land transportation and services. This Final Project aims to solve the problem of optimizing the company's shipping costs using the Least Cost method, using POM QM software for shipping cost optimization calculations. The research aims to reduce shipping costs which currently reach Rp 1,093,771,999 in March 2024. The analysis results show that the application of the least cost method can reduce shipping costs to Rp 363,381,910. To validate the results, a two-sample correlated comparative hypothesis test was conducted using IBM SPSS Statistics version 27, resulting in a tcount of 6.720 and a ttable of 1.98326. Because tcount> ttable, H0 is rejected and Ha is accepted, indicating that there is a difference in the comparison of shipping costs before and after using the Least Cost method.
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI DI KOTA BANDUNG Satria, Muhammad Rizal
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2017): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v1i1.5724

Abstract

Kecerdasan intelektual bukanlah faktor dominan dalam keberhasilan seseorang. Dalam kehidupan sosial bisnis, banyak sarjana cerdas yang selama studi di Perguruan Tinggi selalu menjadi mahasiswa unggulan, tetapi ketika masuk dunia kerja, mereka menjadi bawahan dari teman sekelas mereka yang hamper tidak memiliki prestasi akademik yang cukup. Sebuah kesuksesan hidup lebih ditentukan oleh kecerdasan emosi, yang memiliki banyak aspek terkait dengan kepribadian. Penelitian ini mengambil populasi mahasiswa akuntansi di Kota Bandung. Pada tahap akhir mengambil 150 subjek. Berdasarkan hasil penelitian, kecerdasan emosional berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi.
Analisis Perbandingan Pemberian Kredit Pemilikan Rumah (KPR) pada Bank Konvensional dengan Pembiayaan Murabahah (KPR) pada Bank Syariah Satria, Muhammad Rizal; Setiani, Tia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6273

Abstract

This research tries to compare financing system of housing credit amongs to common bank and sharia bank. The purpose of this comparation is to know the differences of financing system of housing credit by Bank Jabar Banten (BJB) and Bank Jabar Syariah which used to be sample. People only know if common bank used interest as rates in return and sharia bank did not use it. The factors will be compared are conditions apply, proccess of housing credit applied, akad or initial requirements, calculation of installments, and treatment of customers who late on paying or paying before the time.
PENGARUH BIAYA PENJUALAN DAN INVENTORY TURNOVER TERHADAP NET PROFIT MARGIN PADA PERUM BULOG KANWIL BALI indra, indra firmansyah; Satria, Muhammad Rizal; Purnami, Ni Nyoman Cintya
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.v6i2.4251

Abstract

Perum BULOG is one of the state-owned companies that operates in the food logistics sector. Perum BULOG in recent periods has experienced fluctuating profits, this can be caused by several factors, namely sales costs and inventory turnover. The phenomenon of scarcity of government rice supplies has led to an increase in rice prices which has become the center of public attention because it has caused a surge in demand for rice purchases but the lack of rice availability has made the public and the Indonesian Farmers Union question the performance of Perum BULOG. This is interesting for further research. The aim of this research is to determine the effect of sales costs and inventory turnover on net profit margin. This research uses quantitative methods with secondary data in the form of Perum BULOG's monthly financial reports for 4 years, namely the 2020-2023 period. The analysis techniques used are data normality test, product moment correlation analysis test, multiple correlation analysis test, multiple regression analysis test, coefficient of determination analysis test, partial hypothesis test (t test) and simultaneous (f test) using IBM SPSS Statistics 25. The results of the t test show that (X1) sales costs partially have no significant effect on the net profit margin, while (X2) inventory turnover partially has a significant effect on the net profit margin. The results of the f test show that simultaneously sales costs and inventory turnover have a significant effect on net profit margin.
EFEKTIVITAS PENGENDALIAN PRODUK RUSAK DAN CACAT DALAM MENEKAN BIAYA PRODUKSI DI INDUSTRI MANUFAKTUR PESAWAT Satria, Muhammad Rizal; Nadiahtudin, Azizah Fauziah
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.v6i2.4256

Abstract

Product that have good quality will create satisfaction for customers with the product provided by the corporation. Spoilage or defects in products will influence how production cost is calculated. Because when executing production activities, corporations often experience spoilage and defects in their products, which in turn can increase costs and harm the company. This research aims to determine the effect of spoilage cost and defective cost on aircraft component production costs at PT Dirgantara Indonesia. This research was performed with a probabilty sampling techniques. Sample data is obtained from financial reports for the period 2020-2023 and processed using SPSS Statistic 27 with Normality Test, Product Moment Correlation, Multiple Linear Regression Analysis, Coefficient of Determination, t Test and F Test. The results of the reseacrch partially show that spoilage cost will influence the production cost of aircraft components, but defective cost has no influence on the production cost of aircraft components. The results of the research simultaneously show the influence of spoilage cost and defective cost on the production costs of aircraft components at PT Dirgantara Indonesia.
SOSIALISASI TENTANG BIDANG-BIDANG AKUNTANSI DAN PROFESI AKUNTAN PADA SISWA-SISWI JURUSAN AKUNTANSI DI SMKN 1 SUBANG Satria, Muhammad Rizal; Fatmawati, Ade Pipit; Marismiati, Marismiati; Firmansyah, Indra
INTEGRITAS : Jurnal Pengabdian Vol 5 No 2 (2021): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v5i2.982

Abstract

Jurusan akuntansi di SMK merupakan salah satu jurusan yang memiliki respon positif dan banyak peminatnya, sehingga jumlah siswa jurusan akuntansi di SMK sangat signifikan. Namun, SMK sebagai penyumbang pengangguran tertinggi sehingga menimbulkan banyak pandangan negatif terhadap sistem pembelajaran di SMK, kemampuan lulusan SMK, pengelolaan SMK dan kebijakan pengembangan SMK. Menyadari hal tersebut, maka Kemendikbud dan SMK mensiasati dengan program BMW yaitu Bekerja, Melanjutkan dan Wirausaha. Namun Siswa-siswi SMK masih saja kebingungan ketika mulai mendekati masa kelulusan untuk menentukan masa depan mereka. Metode yang digunakan dalam melaksanakan kegiatan, yaitu: Memberikan Slide materi untuk bahan bacaan bagi para peserta berkaitan dengan topik sosialisasi; Melakukan sosialisasi/ceramah yang diberikan oleh narasumber-narasumber yang berkompeten dalam bidangnya; Kemudian dilakukan diskusi. Kegiatan ini dihadiri oleh 81 Siswa dan siswi jurusan akuntansi di SMKN 1 Subang dan dari hasil kuesioner menyatakan bahwa 58 siswa ingin Bekerja, 20 siswa ingin Melanjutkan kuliah dan 3 siswa ingin Wirausaha. Dari hasil kuesioner juga menyatakan bahwa pada dasarnya peserta memahami materi yang diberikan dan bermanfaat untuk menambah wawasan serta pengetahuan mereka di bidang akuntansi dan profesi akuntan.
Penerapan Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Peningkatan Laba Produk Juwita, Rukmi; Satria, Muhammad Rizal
Jurnal Kajian Akuntansi Vol 1 No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.701

Abstract

AbstractTarget costing method is one good method used in an effort to reduce production cost. With more efficient production costs companies will earn greater profits. To know the implementation of target costing needs to be done 3 stages of calculating the cost of production based on company calculations, value engineering, and applying it into the calculation of production costs. This study aims to determine how the implementation of target costing method in the calculation of production costs on the CV. HOKI Production. The results showed that to make a T-shirt product combed cotton material per unit cost Rp. 69.972.000,00 after using target costing to Rp. 67.673.600,00 to make T-shirts product polyester material per unit Rp. 18.143.000,00 after using target costing to Rp. 16.426.600,00 to make the shirt product per unit cost Rp. 32.419.500,00 after using target costing to Rp. 31.757.600,00 to make jacket product per unit cost Rp. 4.557.000,00 after using target costing to Rp. 4.295.550,00 the conclusion that can be taken from the research is that after using target costing method of production cost become more efficient and profit targeted company can be achieved. Keywords: Target costing method; Production cost efficiency; Profit. AbstrakMetode target costing merupakan salah satu metode yang baik digunakan dalam upaya mengurangi biaya produksi. Dengan biaya produksi yang lebih efisien perusahaan akan memperoleh laba yang lebih besar. Untuk mengetahui penerapan target costing perlu dilakukan 3 tahapan yaitu menghitung biaya produksi berdasarkan perhitungan perusahaan, melakukan value engineering, dan mengaplikasikannya kedalam perhitungan biaya produksi. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode target costing dalam perhitungan biaya produksi pada CV. HOKI Production. Hasil penelitian menunjukan bahwa untuk membuat produk kaos oblong bahan katun combed membutuhkan biaya Rp. 69.972.000,00 setelah menggunakan target costingmenjadi Rp. 67.673.600,00 untuk membuat produk kaos oblong bahan polyester per unit membutuhkan Rp. 18.143.000,00 setelah menggunakan target costing menjadi Rp. 16.426.600,00 untuk membuat produk kemeja per unit membutuhkan biaya Rp. 32.419.500,00 setelah mengunakan target costing menjadi Rp. 31.757.600,00 untuk membuat produk jaket per unit membutuhkan biaya produksi Rp. 4.557.000,00 setelah menggunakan target costing menjadi Rp. 4.295.550,00. Kesimpulan yang dapat diambil dari penelitian ini yaitu setelah menggunakan metode target costing biaya produksi menjadi lebih efisien serta laba yang ditargetkan perusahaan dapat tercapai.Kata Kunci: Efisiensi biaya produksi; Laba; Metode target costing.
Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024) Satria, Muhammad Rizal
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2941

Abstract

This study examines the influence of firm size and leverage on carbon emission disclosure among Indonesian State-Owned Enterprises (SOEs) during the period 2021–2024. Using secondary data obtained from sustainability and annual reports, this research adopts a quantitative associative approach with a sample of nineteen SOEs, resulting in seventy-six firm-year observations. Carbon emission disclosure is measured using a comprehensive index based on the Global Reporting Initiative (GRI) 305 Emissions standard, employing a structured content analysis of thirty-seven disclosure items. Multiple linear regression analysis is conducted after fulfilling classical assumption tests, including normality, multicollinearity, and heteroskedasticity diagnostics. The findings indicate that firm size is positively associated with carbon emission disclosure, suggesting that larger enterprises tend to disclose carbon-related information more extensively. In contrast, leverage is negatively associated with disclosure, indicating that firms with higher debt levels are less inclined to engage in voluntary carbon reporting. These results highlight the joint role of organisational scale and financial structure in shaping environmental transparency. To ensure robustness, additional analyses are performed using alternative variable proxies, winsorisation of extreme values, heteroskedasticity-consistent estimators, extended models with control variables, and panel data specifications. The results remain consistent across alternative estimations. This study addresses a gap in the literature by focusing exclusively on State-Owned Enterprises, which operate under heightened public accountability yet remain underexplored in carbon disclosure research. The key novelty lies in demonstrating that financial constraints, reflected through leverage, constitute a more persistent determinant of carbon emission disclosure than organisational size within publicly owned enterprises. This study is subject to limitations related to its SOE-specific focus and reliance on report-based disclosure data, providing avenues for future research in broader ownership and institutional contexts.
Co-Authors Ade Pipit Fatmawati Ade Pipit Fatmawati Ade Pipit Fatmawati Amaliani, Fanya Harum Fatmawati, Ade Pipit Firmansyah, Indra Gumilang Wirakanda, Gugum indra, indra firmansyah Lestarina, Nina Marismiati Marismiati Marismiati, Marismiati Maulana, Jaka Mayasari, Aghnia Nur Mubassiran Mubassiran, Mubassiran Mulyanti, Khairaningrum Nadiahtudin, Azizah Fauziah Purnami, Ni Nyoman Cintya Rima Sundari Rima Sundari Rukmi Juwita Rukmi Juwita Setiani, Tia Sundari, Rima Titani An Niza Thamrin Vanesa, Juli Etri