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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz Reviu Akuntansi, Manajemen, dan Bisnis Land Journal
Rohyana, Cahyat
Universitas Logistik Dan Bisnis Internasional
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Rasio Efisiensi dan Rasio Efektifitas PAD Terhadap Belanja Modal Pada Kabupaten/Kota di Jawa Barat Rohyana, Cahyat; Dentisa Ramadhanti, Defitria
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.v5i2.3631

Abstract

APBD in the form of capital expenditure allocation requires good management in order to obtain effective and efficient results. Therefore, good financial performance is needed, which is measured using financial analysis tools in the form of ratios. The ratios used in the analysis of government financial performance are efficiency ratios and PAD effectiveness ratios. This research was conducted with the aim of knowing the effect of the efficiency ratio and the effectiveness ratio of PAD on the allocation of capital expenditure in districts/cities in West Java. This study uses a quantitative research type where the data used is secondary data in the form of financial reports by taking the 2018-2022 budget realization report. The samples used in this study amounted to 42 samples. The analytical tools used in this study are Data Normality Test, Product Moment Correlation Analysis, Multiple Correlation, Multiple Regression Analysis, Partial Test (t test) and Simultaneous Test (f test), Coefficient of Determination. The results of the study partially show that there is no effect of the efficiency ratio on capital expenditure in regencies/cities in West Java. Partially there is no effect of the effectiveness ratio on capital expenditure in districts/cities in West Java. The results of the study simultaneously show that there is no effect of the efficiency and effectiveness ratio of PAD on capital expenditure in regencies/cities in West Java.
PENGARUH HUTANG JANGKA PANJANG TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR LOGISTIK DAN PENGANTARAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Rohyana, Cahyat; Fatmawati, Ade Pipit; Putri, Amanda Gilang
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.v6i2.4277

Abstract

ABSTRAK Industri logistik dan pengantaran di Indonesia mengalami pertumbuhan pesat dalam beberapa tahun terakhir, didorong oleh pertumbuhan e-commerce dan meningkatkan permintaan akan layanan logistik. Pertumbuhan ini juga membawa beberapa tantangan, karena persaingan di Industri logistik semakin ketat maka perlu menciptakan ide-ide yang menarik supaya meningkatkan efisiensi untuk tetap kompetitif. Laba merupakan tujuan fundamental bagi perusahaan. Tanpa laba, perusahaan akan kesulitan dalam menjalankan operasionalnya secara berkelanjutan. Terdapat tiga perusahaan yang mengalami penurunan laba pada tahun 2023 diantaranya yaitu PT TEMAS, PT Samudra Indonesia PT Satria Antaran Prima Express. Penurunan ini tentunya perlu ditindaklanjuti dengan langkah-langkah yang tepat. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan sub sektor logistik dan pengantaran yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan Metode Kuantitatif dengan teknik non-probability sampling (purposive sampling). Sebanyak 35 laporan keuangan perusahaan dijadikan sampel dan dianalisis menggunakan IBM SPSS 27, teknik analisis yang digunakan yaitu Uji Normalitas, Uji Korelasi Product Moment, Analisis Regresi Linier Sederhana, Analisis Koefisien Determinan, dan Uji t. Hasil uji t yang dilakukan dengan menggunakan IBM SPSS Statistic Versi 27, menunjukkan bahwa hutang jangka panjang berpengaruh positif dan signifikan terhadap laba bersih. ABSTRACT The logistics and delivery industry in Indonesia has experienced rapid growth in recent years, fuelled by the growth of e-commerce and increasing demand for logistics services. This growth also brings some challenges, as the competition in the logistics industry is getting tougher, it is necessary to create interesting ideas in order to increase efficiency to remain competitive. Profit is a fundamental goal for companies. Without profit, the company will find it difficult to run its operations sustainably. There are three companies that experienced a decline in profits in 2023 including PT TEMAS, PT Samudra Indonesia PT SAPX This decline certainly needs to be followed up with the right steps. The data used in this study are secondary data in the form of financial statements of logistics and delivery sub-sector companies listed on the Bursa Efek Indonesia. This research uses Quantitative Methods with non-probability sampling techniques (purposive sampling). A total of 35 company financial reports were sampled and analysed using IBM SPSS 27, the analysis techniques used were Normality Test, Product Moment Correlation Test, Simple Linear Regression Analysis, Determinant Coefficient Analysis, and t Test. The results of the t test conducted using IBM SPSS Statistic Version 27, show that long-term debt has a positive and significant effect on net income.
PENGARUH DISTRIBUTION COSTS TERHADAP SALES PADA PERUSAHAAN TEKSTIL DAN PAKAIAN JADI DI BEI PERIODE 2020-2024 Cahyat Rohyana; Zia Zakia Hudawiyah
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.v7i1.4651

Abstract

The decline in sales in Indonesia's textile and apparel industry in recent years has been influenced by competition from low-priced imported products and shifts in consumer shopping patterns. This situation demands companies to manage distribution costs efficiently to maintain sales performance. This study is conducted to evaluate the influence of distribution expenses on sales in textile and apparel companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The methodological framework of this study is based on a quantitative approach, making use of panel data regression analysis carried out with EViews software. The sample was acquired through purposive sampling of 12 enterprises, utilizing quarterly financial report data. This research demonstrates that distribution expenses play an important role in shaping sales performance, where the degree of influence differs in line with the strategic approaches and specific situations of the companies observed. These findings emphasize the importance of optimizing distribution to support competitiveness in a dynamic market. Keywords: distribution costs, sales, textile industry, IDX
ANALISIS PENGARUH BIAYA TRANSPORTASI TERHADAP LABA BERSIH: STUDI KUANTITATIF PADA PT. POS INDONESIA (PERSERO) PERIODE 2021–2023 Cahyat Rohyana; Widia Mulyani
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4872

Abstract

Transportation costs are the total costs incurred by logistics or courier company during themovement process from the point of origin to the final destination. This study aims to analyzetransportation costs and net profit at PT Pos Indonesia (Persero) during the 2021-2023 period.Furthermore, this study also examines the effect of transportation costs on the company's netprofit. This study uses a quantitative approach. The population in this study is 36 monthly profitand loss financial statements. The sample in this study is 36 data through a saturated samplingtechnique. The data used is secondary data obtained from Pos Indonesia (Persero)'s monthlyprofit and loss financial statements for the 2021-2023 period. The analytical tools used in thisstudy are the Normality Test, Product Moment Correlation Test, Simple Linear Regression Test,Coefficient of Determination Test, and t-Test. This study uses the IBM SPSS (Statistical Productand Service Solution) version 27 application. The results of this study state that transportationcosts (X) decreased in 2022 and increased in 2023. Net profit (Y) increases annually. Based onthe testing conducted, this study states that transportation costs have no effect on net profit in the2021-2023 period. The t-test shows that the t-table value of 2.032 is greater than the calculated t-value of 1.129, with a significance value of 0.267.
From Digital Resources to Competitive Positioning: Evidence from MSMEs in East Bandung Dudi Hendra Fachrudin; Cahyat Rohyana; Rahma Hanum
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6i2.6696

Abstract

Purpose: This study investigates the micro-level process through which system features are transformed into digital resources and activated through sensing, seizing, and reconfiguring capabilities to generate emerging competitive positioning in Indonesian MSMEs.Research Methodology: A multiple-case embedded design involving six Indonesian Micro, Small, Medium Enterprises (MSMEs) was employed. Data were collected over six weeks through semi-structured interviews with twelve informants, participatory observation, and system log analysis. Data analysis followed within-case analysis, cross-case pattern matching, and analytical generalization stages.Results: Routine embedding and managerial decision commitment are decisive in determining whether digital artifacts acquire strategic value. Data utilization intensity stimulates sensing capability; however, without managerial commitment, sensing does not evolve into seizing. Cases with high activation show improved customer retention, faster market response, and fewer operational errors, while low-activation cases remain at basic administrative use.Conclusions: Digital transformation in MSMEs is a staged process where competitive advantage emerges when resources, capabilities, and managerial practices align. Technology investment alone is insufficient without behavioral adoption and managerial commitment.Limitations: The study is limited to six MSMEs in a single regional ecosystem, restricting statistical generalization. The observation period captures early-stage activation effects rather than sustained competitive advantage.Contributions: This study proposes a staged resource activation mechanism integrating Resource Based View (RBV) digital resource scholarship and dynamic capability theory within digitally emerging MSME contexts, offering theoretical refinement and practical guidance for policymakers and Small and Medium Enterprise (SME) leaders in developing economies
Co-Authors Andre Arrahman Cica Wulandari Dentisa Ramadhanti, Defitria Diana Maryana Dudi Hendra Fachrudin Fatmawati, Ade Pipit Marismiati, Marismiati Maulana, Jaka Nur Ainun Hasri Nurfatimah Nurfatimah Prabandari, Hanna Andrea Era Putri, Amanda Gilang Rahma Hanum Rahmadina, Moch Taufiq Fajar Rozan Abdul Rozak Rukmi Juwita Septirania, Andini Widia Mulyani Yundari, Yundari Zia Zakia Hudawiyah