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<![CDATA[ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG ]]>
<![CDATA[Fatmawati, Ade Pipit]]>;
<![CDATA[Hidayah, Nurul]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3639
<![CDATA[Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.]]>
<![CDATA[PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG ]]>
<![CDATA[SATRIA, MUHAMMAD RIZAL]]>;
<![CDATA[Mayasari, Aghnia Nur]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3640
<![CDATA[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.]]>
<![CDATA[PENGARUH PENJUALAN TERHADAP RETURN ON ASSET PADA PT.KERTAS PADALARANG (SECURITY PAPER MILL) PERIODE 2020-2021 ]]>
<![CDATA[Maryana, Diana]]>;
<![CDATA[Rachmawati, Fitria]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3653
<![CDATA[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.]]>
<![CDATA[Kualitas Audit: Fee Audit Dan Ukuran Kantor Akuntan Publik ]]>
<![CDATA[Maulana, Yana]]>;
<![CDATA[Maulana, Dikdik]]>;
<![CDATA[Maulana, Jaka]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3667
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh fee audit dan ukuran kantor akuntan publik terhadap kualitas audit. Fee audit dan ukuran kantor akuntan publik merupakan variabel independen sedangkan kualitas audit merupakan variabel dependen. Jumlah sampel yang digunakan adalah 78 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2021 sampai 2023. Penelitian diolah menggunakan data sekunder yaitu laporan keuangan perusahaan yang berasal dari Bursa Efek Indonesia. Data dikumpulkan dengan menggunakan metode purposive sampling sesuai dengan syarat-syarat yang sudah ditentukan. Data dianalisis dengan model analisis regresi linear berganda. Hasil dari penelitian ini adalah fee audit tidak berpengaruh terhadap kualitas audit dan ukuran kantor akuntan public berpengaruh terhadap kualitas audit]]>
<![CDATA[PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT POS INDONESIA (PERSERO) KOTA PADANG ]]>
<![CDATA[Diawati, Prety]]>;
<![CDATA[Noorsyafira, Nabilla]]>;
<![CDATA[Sugesti, Hesti]]>;
<![CDATA[ismail, Hariadi]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3668
<![CDATA[This study aims to determine the effect of reward on employee performance and the effect of punishment on employee performance of PT. Pos Indonesia (Persero) Padang City. With rewards and punishments, it can help the management of human resources that have the potential to improve their performance within the company. This research consists of the theory of human resource management, and the theory of reward, punishment, and employee performance, as well as previous research, frameworks, and hypotheses. This study uses causal associative with a quantitative approach. The population of this study was 133 employees and the sample in this study was 52 employees based on the non-probability sampling technique using the Purposive Sampling Method. Data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression. Based on the results of the research that the author has researched, it can be concluded that the hypothesis testing for reward and punishment variables on employee performance, based on the F test it was found that H3 was accepted = there was a positive and significant influence between reward and punishment on employee performance. Reward and punishment affect employee performance, this is based on the R2 value of the variation of reward and punishment can be explained by independent variables that can be influenced by other factors not examined in this study. Suggestions from the author to the leadership of PT. Pos Indonesia (Persero) Padang City, to manage the rewards that have been given so far to be adjusted to the standard of work that has been completed by employees, so that employees feel more concerned about their welfare by the company.]]>
<![CDATA[Analisis Kinerja Koperasi Pegawai SMP Negeri 1 Lembang Menggunakan Balanced Scorecard dan SWOT/TOWS ]]>
<![CDATA[Tanjung, Riani]]>;
<![CDATA[Fauzan, Mohamad Nurkamal]]>
<![CDATA[ LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v5i2.3671
<![CDATA[Penelitian ini bertujuan untuk mengetahui perencanaan strategis dalam mengukur kinerja Koperasi Pegawai SMP Negeri 1 Lembang, agar keberhasilan dapat terukur secara cermat dengan indikator dari empat perspektif Balanced Scorecard, yaitu Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal, serta Perspektif Pembelajaran dan Pertumbuhan. Selain itu, penelitian ini juga mengaplikasikan analisis SWOT/TOWS untuk memberikan alternatif strategi yang lebih komprehensif dan mendalam. nalisis SWOT/TOWS yang dilakukan mengidentifikasi berbagai kekuatan, kelemahan, peluang, dan ancaman yang dihadapi koperasi, dan menghasilkan beberapa strategi yang dapat diterapkan. Strategi SO (Strengths-Opportunities) melibatkan pemanfaatan sistem informasi manajemen yang memadai untuk mengimplementasikan teknologi keuangan baru. Strategi WO (Weaknesses-Opportunities) berfokus pada diversifikasi sumber pendapatan. Strategi ST (Strengths-Threats) menggunakan stabilitas modal untuk mengatasi ketidakstabilan ekonomi global, sementara strategi WT (Weaknesses-Threats) mengembangkan rencana mitigasi risiko.Balanced Scorecard yang disusun memberikan kerangka kerja yang jelas untuk peningkatan kinerja koperasi di berbagai perspektif.]]>
<![CDATA[ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI PT XYZ DENGAN MENGGUNAKAN SISTEM E-FAKTUR VERSI DEKSTOP DALAM PENINGKATAN KEPATUHAN PAJAK ]]>
<![CDATA[Rahmanda Tasri, Naufan]]>;
<![CDATA[Muslimin, Muslimin]]>
<![CDATA[ LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v6i1.3726
<![CDATA[Value Added Tax (VAT) is a tax collected from the consumption of goods and services in the Customs Area which applies to Taxable Entrepreneurs (PKP). To provide significant contribution results, a maximum level of taxpayer compliance is required so that community prosperity is guaranteed. The level of taxpayer compliance can be seen from how a taxpayer can complete the calculation of the tax owed which will be remitted to the state. To support the level of taxpayer compliance, the government provides an integrated system that makes it easier for taxpayers to fulfill their tax obligations. This system is called the E-Faktur system. This research aims to analyze the calculation of Value Added Tax at PT XYZ using the Desktop version of the E-Invoice system in Improving Tax Compliance. This research uses a descriptive qualitative method using secondary data which includes invoices, NTPN, and proof of state revenue. The research results show that the E-Faktur system makes it easy to calculate and report PT XYZ's VAT so that PT XYZ has complied with all tax regulations in fulfilling its tax obligations, especially in collecting Value Added Tax.]]>
<![CDATA[ANALISIS PELAPORAN SPT TAHUNAN BADAN PADA CV JS MELALUI E-FORM 1771 ]]>
<![CDATA[Triwanti Rosada, Cherli]]>;
<![CDATA[Sucahyati, Diarany]]>
<![CDATA[ LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v6i1.3729
<![CDATA[In an effort to enhance taxpayer compliance, the Directorate General of Taxes (DJP) has implemented a new innovation in the tax administration system, namely e-form. This study aims to thoroughly examine the effectiveness of CV JS Corporate Tax Return (SPT) reporting through e-form 1771. A qualitative descriptive approach is adopted to collect and analyze primary and secondary data related to the CV JS Corporate Tax Return (SPT) filling process. Primary data is obtained through direct interviews with CV JS tax consultants and direct observation of the annual corporate tax return filling process. Secondary data is obtained from scientific literature related to Corporate Tax Return (SPT) and e-form 1771. The objective of this study is to gather empirical evidence on the implementation of e-form in CV JS Corporate Tax Return (SPT) reporting that provides convenience for taxpayers. It is expected that the implementation of e-form can be a cutting-edge innovation and a reference for other companies in implementing e-form SPT Annual Body 1771 in their tax reporting, so that state tax revenue can be optimized on an ongoing basis. Keywords: Tax, Annual SPT, E-form 1771 Dalam rangka meningkatkan kepatuhan wajib pajak, Direktorat Jenderal Pajak (DJP) mengimplementasikan inovasi baru dalam sistem administrasi perpajakan, yaitu e-form. Penelitian ini bertujuan untuk mengkaji secara mendalam efektivitas pelaporan SPT Badan CV JS melalui e-form 1771. Pendekatan kualitatif deskriptif diadopsi untuk mengumpulkan dan menganalisis data primer dan sekunder terkait proses pengisian SPT Badan CV JS. Data primer diperoleh melalui wawancara langsung dengan konsultan pajak CV JS dan observasi langsung terhadap proses pengisian SPT tahunan badan. Adapun data sekunder diperoleh dari literatur ilmiah terkait SPT Tahunan Badan dan e-form 1771. Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai penerapan e-form dalam pelaporan SPT Tahunan Badan CV JS yang memberikan kemudahan bagi wajib pajak. Diharapkan penerapan e-form ini dapat menjadi inovasi mutakhir dan acuan bagi perusahaan lain dalam menerapkan e-form SPT Tahunan Badan 1771 dalam pelaporan pajaknya, sehingga dapat mengoptimalkan penerimaan pajak negara secara berkelanjutan.]]>
<![CDATA[ANALISIS SISTEM INFORMASI KOPERASI SIMPAN PINJAM MENGGUNAKAN METODE WEIGHTED PRODUCT ]]>
<![CDATA[Armiati, Sari]]>;
<![CDATA[Hasanudin, Kiki]]>;
<![CDATA[Choldun R, Muhammad Ibnu]]>;
<![CDATA[Yulientinah, Dewi Selviani]]>;
<![CDATA[Mulyanti, Khairaningrum]]>
<![CDATA[ LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v6i1.3817
<![CDATA[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.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Anggraini, Fitria]]>;
<![CDATA[Oktaviany, Selvia Dwi]]>;
<![CDATA[Nirwana, Sheli]]>
<![CDATA[ LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Universitas Logistik dan Bisnis Internasional ]]>
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DOI: 10.47491/landjournal.v6i1.3903
<![CDATA[Dalam menentukan keputusan berinvestasi investor akan mempertimbangkan nilai perusahaan. Kesejahteraan para investor akan meningkat seiring dengan peningkatan nilai perusahaan, sehingga investor menginginkan para manajer untuk meningkatkan laba agar dividen yang didapatkan oleh investor kian meningkat dan menambah kesejahteraanya sehingga meningkatkan nilai perusahaan. Perusahaan yang bernilai tinggi maka akan bereputasi baik dan menarik perhatian para investor, sehingga perusahaan berlomba-lomba untuk meningkatkan nilai perusahaanya. Penelitian ini merumuskan masalah apakah ukuran perusahaan dan struktur modal berpengaruh terhadap nilai perusahaan Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan terhadap nilai perusahaan sektor makanan dan minuman yang Terdapat di Bursa Efek Iindonesia Tahun 2021-2023. Populasi pada penelitian ini adalah perusahaan manufaktur Sektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023. Dengan teknik sampling yang digunakan purposive sampling. Sampel yang digunakan adalah 35 Perusahaan manufaktur Sektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia. Teknik Analisis data menggunakan teknik analisis regresi berganda dengan menggunakan program SPSS 26. Hasil yang di peroleh dalam penelitian ini yaitu Ukuran perusahaan berpengaruh terhadap nilai perusahaan, Struktur modal tidak berpengaruh terhadap nilai perusahaan. Untuk mendapatkan hasil yang lebih representatif, penelitian lanjutan dapat dilakukan dengan. 1) Memasukkan variabel lain yang relevan ke dalam model analisis. 2) Menggunakan metode statistik yang lebih kompleks untuk menangkap hubungan non-linier atau interaksi antarvariabel. 3) Memperbaiki kualitas data, seperti memperbesar ukuran sampel atau menggunakan data yang lebih representatif.]]>
