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Muhammad Rizal Satria
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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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TRANSPARANSI & AKUNTABILITAS DALAM PENGELOLAAN DANA DESA: STUDI DI DESA PONGGANG KABUPATEN SUBANG Rustandi, Bambang; Maulana, Dikdik; Nurhayati, Eti
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.v6i2.4219

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Transparansi, Akuntabilitas terhadap Efektivitas Pengelolaan Keuangan Desa. Populasi dan sampel dalam penelitian ini adalah Responden di Desa Ponggang Kecamatan Serangpanjang Kabupaten Subang. Sumber data yang digunakan dalam penelitian ini yaitu data primer, berupa penyebaran kuesioner. Metode pemilihan sampel yang digunakan pada penelitian ini adalah metode Asosiatif. Pengujian dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis yaitu uji t, uji f dan koefisien determinasi, serta menggunakan alat software SPSS 29. Hasil pengujian uji t menunjukkan bahwa Transparansi berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.007 < 0,05, dan Akuntabilitas berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.001 < 0,05,. Uji F menunjukkan bahwa Transparansi dan Akuntabilitas berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.001 < 0,05, koefisien determinasi tersebut menunjukkan bahwa Transparansi dan Akuntabilitas hanya mampu menjelaskan sebesar 68,3% terhadap Efektivitas Pengelolaan Keuangan Desa.
MENGEKSPLORASI DAMPAK KEPEMIMPINAN AGILE DAN LOGISTIK BERBASIS AGEN TERHADAP EFISIENSI BIAYA PENGIRIMAN LAST-MILE: WAWASAN DARI J&T EXPRESS Syafrianita, Syafrianita; Purnomo, Agus; Fachmi Rachmat Chaidar, Diar
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.v6i2.4226

Abstract

The logistics industry has experienced substantial transformation due to the rapid expansion of e-commerce and advancements in digital technology, necessitating enhanced efficiency in last-mile delivery (LMD) processes. In the context of increasingly intense global competition and intricate infrastructure challenges, J&T Express confronts the imperative of sustaining its competitive edge. To address this challenge, two approaches currently perceived as promising are Agile Leadership and Agent-Based Logistics, both of which can augment operational flexibility and distribution efficiency. However, the empirical exploration of the relationship between these two concepts within the framework of LMD remains limited. This study seeks to investigate the impact of Agile Leadership on LMD efficiency at J&T Express and to assess the extent to which Agent-Based Logistics contributes to improved distribution effectiveness. Employing a quantitative methodology, this research gathers data through surveys administered to managers and operational personnel at J&T Express, with data analysis conducted utilizing PLS-SEM techniques. The findings indicate that Agile Leadership significantly enhances LMD efficiency by fostering responsiveness and operational flexibility. Furthermore, Agent-Based Logistics has demonstrated efficacy in expediting deliveries and reducing distribution costs through the engagement of community participation. The synergy between these two approaches further fortifies J&T Express's competitiveness in navigating complex logistics challenges. This research provides both theoretical and practical implications, offering recommendations for logistics firms to adopt more adaptive and community-oriented strategies.
PENGARUH NET WORKING CAPITAL DAN OPERATING CASH FLOW TERHADAP CASH HOLDING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Fatmawati, Ade Pipit; sarifah, sarifah
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.v6i2.4248

Abstract

In conducting business activities, there must be a significant change in the situation to affect business activities. The COVID-19 pandemic that has hit the world since the beginning of 2020 has had a significant impact on a variety of sectors, including the property and real estate sectors. This leads to a decrease in revenue and profits, which also results in a fall in corporate cash, which can cause companies to struggle to meet their short-term obligations and lose investment opportunities. Companies need to anticipate this by estimating the optimum amount of cash holding to balance the company's operational fund needs. The aim of this study is to look at the influence of Net Working Capital and Operating Cash Flow on Cash Holding. This study uses quantitative research methods and sample techniques using purposive sampling. Data processing using the SPSS version 27 application with the analytical tools used are normality tests, product moment correlation tests, double correlation tests, duplicate regression tests, determination coefficients, F tests, and T tests. The results of the tests in this study showed that partially net working capital has no influence on cash holdings, while operating cash flow partially has influence over cash holdings. Meanwhile, simultaneously, net working capital and operating cash flow have a significant influence on cash holdings.
PENGARUH BELANJA BARANG DAN BELANJA MODAL TERHADAP PENYERAPAN ANGGARAN PADA SATUAN KERJA DIREKTORAT JENDERAL KEKAYAAN NEGARA PERIODE TAHUN 2023 Mulyanti, khairaningrum; Khotimah, Sitti Hosnul
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.v6i2.4249

Abstract

Expenditures in public sector agencies need to be carried out effectively to minimize the potential for fraud. In order to increase budget absorption, public sector agencies need to allocate an adequate budget ceiling. Purposive sampling was used as a sampling technique and 86 DJKN work units were obtained that met the criteria in 2023. A two-tailed test was used as a hypothesis test and the data was analyzed using descriptive statistical analysis, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test, and f test. The t test results show that goods expenditure or capital expenditure has a significant effect on budget absorption. The results of the f test show that goods expenditure and capital expenditure have a significant effect on budget absorption with a coefficient of determination value of 63.40%.
PENGARUH RETURN ON ASSETS DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yulientinah, Dewi Selviani; Hidayat, Rahmat
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.v6i2.4250

Abstract

The going concern audit opinion is a consideration by the auditor if doubts about the ability of a company to maintain the survival of its business arise. This study aims to determine the effects of Return on Assets (ROA) and reputation of accounting firms on going concern audit opinions in companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. There are 47 companies that are sampled in the study. Data collection uses a purposive sampling method from companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange in 2020-2023. The data analysis techniques used are the Hosmer and Lemeshow Goodness of Fit Test, Logistic Regression Analysis Test, Determination Coefficient Test, Partial Test (Wald Test) and Omnibus Tests of Model Coefficients. The results of the study partially show that ROA does not effect the going concern audit opinion, but the reputation of the public accounting firm effect the going concern audit opinion. The results of the study simultaneously show that ROA and the reputation of public accounting firms effect the audit opinion of going concern in companies in the trading, service and investment companies sector listed on the Indonesia Stock Exchange.
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.
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 TOTAL ASET DAN PENDAPATAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB INDUSTRI APPAREL & TEXTILE RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2023 Juwita, Rukmi; widiyawati, merisa gusti
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.v6i2.4253

Abstract

Growth in the textile and apparel industry in Q1 2023 willl experience a decline. Throughout 2023 there will be more than 5,000 employees affected who will have to be laid off and laid off from 6 companies because many imported textile products are cheaper and take over the domestic market and there is a decline in exports due to the weakening global economy. He aim of this research is to assess the influence of Total Assets and Income on Net Profit in Retail Apparel and Textile Sub—Industry Companies Listed on The Indonesian Stock Exchange. The method used in this research is a quantitative method with a sample technique using purposive sampling technique. The are 4 companies in the research sampel. The financial report is in the form of a quarterly financial report for an apparel and textile retals sub-industry company listed on the Indonesian Stock Exchange with a total sample of 48 research data. Data analysis was carried out using: normality test, Product Moment Correlation Test, Multiple Linier regression analysis, Coefficient of Determination test, t test, dan f test. The results of the t test carried out using IBM SPSS Statistics version 26 show that total assets have no influence on net profit partally, while total assets have a negatif and significant influence on the net profit partially. The results of the f test show that simultaneously total assets and income have an influence on net profit.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INFRASTRUKTUR DI DALAM BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Sundari, Rima; Ariska, Melita
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.v6i2.4254

Abstract

Typically, a company's stock price is expected to rise with good financial performance and fall with poor performance. However, this is not always the case in practice. For instance, PT Telkom reported a profit, but its stock price fell, whereas PT Jasa Marga experienced a rise in stock price along with a profit. This indicates that a company's stock price does not always align with its financial performance. Financial performance should be evaluated from the entirety of financial statements, including cash and receivables, not just profit or loss. Metrics like cash turnover and accounts receivable turnover can be used to assess these aspects. This report aims to examine the impact of cash turnover and accounts receivable turnover on stock prices in infrastructure sector companies listed on the IDX. The research employs quantitative methods and data analysis using IBM SPSS Statistics Version 27. The analytical techniques include normality tests, product moment correlation, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests. The t-test results indicate that cash turnover does not have a significant impact on stock prices, while accounts receivable turnover positively and significantly affects stock prices. Keywords: Cash Turnover, Receivables Turnover, and Share Prices.
PENGARUH ASET TETAP DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Maulana, Jaka; Insani, Nabila Ramdhika Nurul
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.v6i2.4255

Abstract

Every company wants to increase company profits to attract investors so that the company must have financial reports. Companies in maintaining a stable financial statement condition to support company operations need a report, one of which provides details about fixed assets and working capital. This research intends to determine the effect between fixed assets and working capital on the company's net profit. Infrastructure sector companies registered on the Indonesia Stock Exchange (IDX). The method used method used in this study is a quantitative method with secondary data using the entities’ financial statement data and processed with IBM SPSS Statistic Version 27 with Normality Test, Product Moment Correlation, Multiple Correlation Analysis, Multiple Linear Regression Analysis, Coefficient of Determination, t test, and F test. The results of the t test in this study indicate that fixed assets partially have a positive and significant impact on net income, and working capital partially has a negative and insignificant impact on net income. The outcomes of the f test indicate that fixed assets and working capital simultaneously have a significant impact on net income

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