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Muhammad Rizal Satria
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landjournal@ulbi.ac.id
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INDONESIA
Land Journal
Published by Universitas Logistik Dan Bisnis Internasional
ISSN : 27159590     EISSN : 2716263X     DOI : https://doi.org/10.47491/landjournal.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang Lingkup : Akuntansi; Analisis Laporan Keuangan; Audit; Perpajakan; Perbankan; Keuangan Internasional; Etika Akuntansi; Sistem Informasi Akuntansi, Akuntansi Logistik.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 175 Documents
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PENGARUH TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI DAERAH JAKARTA SELATAN Yulientinah, Dewi Selviani; Arthia, Haya Nazihah Putri
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.v6i1.4015

Abstract

In the face of increasingly fierce business competition and various problems in Indonesia, the role of public accounting services is very important with high demands for relevance and reliability. Auditors from the Public Accounting Firm (KAP) are responsible for providing reliable assurance of financial statements, but audit quality is still a concern due to incidents of fraud. This study aims to analyze the effect of time budget pressure and audit fees on audit quality. The problems discussed include the effect of time budget pressure on audit quality, the effect of audit fees on audit quality, and the effect of both simultaneously. This study uses primary data from questionnaires distributed to 70 auditors at 10 KAPs in South Jakarta. The sample selection was selected using purposive sampling technique. The hypothesis was tested with a two-tailed test. Analysis techniques include descriptive statistics, validity test, reliability test, normality test, Pearson product moment correlation analysis, multiple correlation analysis, multiple linear regression analysis, t test, F test, and coefficient of determination analysis. The test results show that partially, time budget pressure has a significant effect on audit quality, while audit fees have no significant effect. The F test results show that time budget pressure and audit fees simultaneously have no significant effect on audit quality, with a coefficient of determination of 7%.
PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH PADA PERUSAHAAN SUB INDUSTRI MAKANAN OLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Juwita, Rukmi; Aulia, Intan
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.v6i1.4016

Abstract

The impact of inflation has had a big impact on the food and beverage industry due to the surge in raw material prices, logistics costs and fuel oil which has an impact on the total cost of production. Under these conditions, of course the company will suffer the impact of stagnant profit margins and even tend to weaken. Inflation that continues to increase will cause a recession. The increase in prices of goods causes a decrease in people's purchasing power, thereby making the food and beverage industry sluggish. The phenomenon of global recession can cause company bankruptcy, because a decrease in demand will result in a decrease in company profits. The aim of this research is to find out whether there is an influence of production costs on net profit in processed food sub-industry companies. The data used in this research is secondary data. And the samples used were 42 samples of financial reports from processed food sub-industry companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research uses quantitative methods. The data analysis techniques used are normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and hypothesis testing (t test). The results of the t test carried out using IBM SPSS Statistics 27, show that there is a significant influence between production costs and net profit. Keywords: Production Costs, Net Profit, Processed Food Sub-Industry
PENGARUH LONG TERM DEBT TO EQUITY RATIO DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023 Fatmawati, Ade Pipit; Ramadan, Mohamad Rizky
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.v6i1.4018

Abstract

A retail company is a person or business whose primary business is selling directly to end users in small quantities. After the phenomenon of changes in shopping trends and declining profits that led to the closure of several retail establishments, the author is interested in conducting Conduct research on the subject. This study plans to decide the effect of long haul obligation to value proportion and deals development on monetary trouble in retail subsector organizations recorded between 2021-2023 on the Indonesia Stock Trade. Quantitative techniques and secondary data are used in this investigation. A purposive selection approach was used to pick 105 samples in total. A two-tailed test was used to evaluate the hypothesis. Numerous techniques, including the data normalcy test, coefficient of determination, multiple correlation, product moment correlation, various relapse examination, T test, and F test, were utilized for the information investigation. The review's discoveries show that while long haul obligation to value proportion altogether affects monetary difficulty, deals development affects it.
ANALISIS KOMPARATIF PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI PASAL 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 DENGAN PP NOMOR 58 TAHUN 2023 PADA KLIEN PT HPA UNTUK PERIODE TRIWULAN I TAHUN 2024 Sundari, Rima; Noerfauziah, Elly Eka
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.v6i1.4021

Abstract

The regulation governing income tax article 21 is Law No. 7 of 2021 but this regulation has weaknesses in the form of calculations that confuse taxpayers which cause taxpayers to be unwilling to pay their taxes. Therefore, the government issued PP No. 58 of 2023. The purpose of this study is to determine the difference in Income Tax Article 21 using Law No. 7 of 2021 with PP No. 58 of 2023. The research method used in this research is quantitative using secondary data and processed using the SPSS application. The analytical tools used in this study are normality test, homogeneity test and mann-whitney U-test. The results showed that there was no significant difference in tax payable article 21 based on Law No. 7 of 2021 with PP No. 58 of 2023.
IMPLEMENTASI ERP DALAM MEMINIMALISIR BIAYA OPERASIONAL DAN KAITANNYA DENGAN GREEN SUPPLY CHAIN MANAGEMENT Tanjung, Riani; Sri Geby Anti, Desak Made
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.v6i1.4022

Abstract

Teknologi yang berkembang pesat mengharuskan perusahaan untuk menyadari pentingnya penggunaan teknologi yang sejalan dengan konsep ramah lingkungan. Konsep ini dapat menghasilkan sistem rantai pasok yang lebih efisien, yang pada akhirnya memberikan penghematan dalam bentuk penghematan waktu. PD. DA adalah salah satu pabrik tahu di Cibuntu yang dijadikan objek penelitian ini. Metode yang digunakan adalah deskriptif kualitatif, sementara data yang digunakan adalah data sekunder dan primer. Hasil penelitian ini menunjukkan bahwa sebelum penerapan ERP berbasis Odoo, biaya operasional yang dikeluarkan oleh perusahaan sebesar Rp 19.984.333. Penerapan ERP menggunakan beberapa modul yang disediakan oleh Odoo, termasuk modul pembelian, inventaris, produksi, dan penjualan. Desain sistem menggunakan ERD dan DFD. Setelah penerapan ERP, biaya operasional menjadi Rp 18.604.167. Penelitian ini juga menghasilkan informasi terkait seberapa besar perhatian perusahaan terhadap lingkungan yang kemudian dianalisis berdasarkan beberapa aspek, seperti green procurement yang ditunjukkan dengan pemilihan pemasok yang mendaur ulang produknya namun belum memiliki sertifikasi lingkungan, green manufacturing yang terlihat dari perusahaan yang tidak menggunakan bahan berbahaya dan menggunakan bahan baku alami, green distribution dengan memilih rute yang efisien, dan reverse logistics melalui daur ulang limbah ampas tahu.
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 HARGA TERHADAP KEPUTUSAN MENGGUNAKAN JASA LAYANAN TRANSPORTASI ONLINE INDRIVE (STUDI KASUS : MAHASISWA UNIVERSITAS LOGISTIK DAN BISNIS INTERNASIONAL) Sugesti, Hesti; Deva Aurellea, Kanya
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.v6i1.4030

Abstract

Teknologi modern telah memungkinkan munculnya layanan transportasi daring, yang mengefisienkan, memudahkan, dan mempercepat transportasi perkotaan. Salah satu layanan yang semakin populer di Indonesia adalah kemampuan untuk memesan ojek daring. Di antara sekian banyak keuntungan yang ditawarkan oleh Indrive, pendatang baru di pasar transportasi daring, adalah tarif yang terjangkau, armada kendaraan yang dijamin berkualitas baik, dan prosedur pemesanan yang mudah. ​​Mengetahui seberapa besar pengaruh harga terhadap kecenderungan orang untuk menggunakan Indrive adalah tujuan utama dari penelitian ini. Dengan menggunakan survei dan prosedur pemilihan non-probabilitas yang disengaja, 384 orang dipilih untuk penyelidikan kuantitatif ini. Untuk analisis data, kami menggunakan SPSS versi 23, dan untuk pengujian hipotesis, kami menggunakan uji-F. Ada hubungan positif dan signifikan secara statistik antara harga dan keputusan untuk menggunakan layanan Indrive. Indrive dapat meningkatkan kualitas layanan mereka sambil tetap kompetitif dalam hal harga melalui perawatan kendaraan, pelatihan pengemudi, paket berlangganan, dan program loyalitas. Sangat penting untuk meningkatkan variasi mobil dan cara pembayaran untuk memenuhi permintaan pelanggan.
PENGARUH BIAYA TRANSPORTASI DAN BIAYA PEMASARAN TERHADAP LABA BERSIH PADA PT. SINAR ANDESTO MANDIRI LOGISTIK Amran, Kiagus Muhammad; Diawati, Prety; Lubis, Nur Iqra Putri
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.v6i1.4031

Abstract

Transportation is a business or activity by carrying goods, passengers from one place to another. Efforts to market products, both goods or services, using planning and systematic methods so that they can increase the number of sales are called marketing. Net profit is the amount of difference between income exceeding expenses (expenses). The study aims to explain "The Effect of Transportation Costs and Marketing Costs on Net Profit at PT. Sinar Andesto Mandiri Logistik". This research was conducted using quantitative methods, secondary data types with associative hypothesis taking. The relationship used in this study is a causal relationship. The population in this study was 264 monthly profit and loss financial reports from the period 2002-2023. This study used the Nonprobability Sampling sampling technique with purposive sampling technique. The data analysis techniques used are normality test, product moment analysis, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, partial test (t), simultaneous test (F). The results of the t-test conducted using IBM Statistic SPSS Version 27, showed that transportation costs partially affected net profit and marketing costs partially did not affect net profit. The results of the F test show that transportation costs and marketing costs simultaneously or together have a significant effect on net profit.
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%.
INVESTIGASI HUBUNGAN ANTARA ADVANCED TECHNOLOGY, LOGISTICS SERVICE COST, DAN LOGISTICS PERFORMANCE DI SHOPEE EXPRESS BANDUNG RAYA Syafrianita, Syafrianita; Purnomo, Agus; Faisal Nasrudin, Muhamad
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.v6i1.4038

Abstract

Seiring dengan pesatnya pertumbuhan e-commerce di Indonesia, peningkatan Logistics Performance menjadi salah satu tantangan utama yang dihadapi perusahaan logistik. Advanced Technology seperti Internet of Things (IoT), Artificial Intelligence (AI), dan blockchain telah diakui sebagai faktor penting dalam meningkatkan efisiensi operasional dan kualitas layanan logistik. Namun, penelitian yang mengkaji hubungan antara Advanced Technology, biaya layanan logistik, dan Logistics Performance masih terbatas, terutama dalam konteks sektor e-commerce Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Advanced Technology dan Logistics Service Cost terhadap Logistics Performance di Shopee Express Bandung Raya, untuk memberikan wawasan strategis bagi perusahaan e-commerce. Penelitian ini menggunakan metode survei eksplanatori dengan desain cross-sectional. Data dikumpulkan dari 96 responden melalui kuesioner berbasis skala semantic differential lima poin, kemudian dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Advanced Technology memiliki pengaruh positif yang signifikan terhadap Logistics Performance dengan meningkatkan efisiensi operasional, mengurangi biaya, dan memperbaiki kualitas layanan. Selain itu, pengelolaan Logistics Service Cost yang efektif terbukti meningkatkan kecepatan pengiriman dan kepuasan pelanggan. Temuan ini mendukung teori Logistics 4.0 dan memberikan kontribusi teoretis dengan memperluas literatur terkait integrasi Advanced Technology dan pengelolaan biaya dalam sektor logistik. Secara praktis, penelitian ini menyarankan perusahaan e-commerce untuk berinvestasi dalam Advanced Technology dan strategi pengendalian biaya guna meningkatkan daya saing di pasar yang kompetitif.

Page 15 of 18 | Total Record : 175

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