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Muhammad Rizal Satria
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landjournal@ulbi.ac.id
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Jalan Sariasih No. 54, Sarijadi, Sukasari, Kota Bandung, Jawa Barat 40151
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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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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.
PENGARUH FINANCIAL BEHAVIOR TERHADAP KEPUTUSAN INVESTASI PADA CIVITAS ACADEMICA UNIVERSITAS LOGISTIK DAN BISNIS INTERNATIONAL BANDUNG Nasrudin, Nasrudin
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.v6i2.4257

Abstract

This study aims to examine the influence of financial behavior on investment decisions among students, lecturers, and staff at the Universitas Logistik dan Bisnis Internasional. The research method employed is a survey with a quantitative approach. Data were collected through questionnaires distributed to 88 respondents who are actively investing. Data analysis was conducted using linear regression to test the relationship between the independent variable (financial behavior) and the dependent variable (investment decision). The study emphasizes the importance of financial literacy and sound financial behavior in making investment decisions. Individuals with good financial habits tend to make wiser and more balanced investment decisions. Therefore, financial education that focuses on improving financial behavior can contribute to better investment decisions and enhance individual financial well-being.
AUDIT KAS DAN SETARA KAS: EVALUASI PROSEDUR AUDIT DAN REKOMENDASI PERBAIKAN SISTEM KAS UNTUK PERUSAHAAN BALAI LELANG Fisdiana, Anggit Jelita; Wilasittha, Acynthia Ayu
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.v6i2.4259

Abstract

The main focus of this research is to evaluate the audit methods and procedures implemented, as well as to formulate Standard Operating Procedure (SOP) recommendations to strengthen the internal control system within the company. The audit procedures conducted by KAP STU include bank reconciliation and the evaluation of internal controls. This study employs a qualitative research method with a case study approach at PT A, an auction house company, by collecting data through interviews, field observations, and documentation. Based on the research findings, the audit procedures applied by KAP STU have followed the stages outlined in audit standards; however, weaknesses were identified in PT A’s internal control, which led to errors in the preparation of financial statements, particularly in the cash flow statement. The main recommendation provided is the implementation of SOPs consisting of regular cash counts, strict supervision, and systematic documentation archiving to strengthen the company’s internal control system. With the implementation of these SOPs, it is expected that PT A’s financial statements will become more accurate and reliable in the future.
KORELASI NILAI PROFITABILITAS PADA STRUKTUR MODAL Hidayat, Fikri; Biswan, Ali Tafriji; Subakti, Lidya Primta
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.v6i2.4271

Abstract

This study aims to look at the impact of financial achievements or profitability on the capital structure of 80 companies listed on the IDX. The researcher used the purposive sampling method to determine the data analyzed in this study. The data taken is a company listed on the Indonesia Stock Exchange (IDX) which is included in the IDX 80. A search was carried out on the company on how it has performed in the last 3 years or from 2021 - 2023. The analysis tool used in this study is E-View 13. The results found by the researcher show that the Return on Asset variable is negatively correlated with Capital Structure. In contrast, Return on Equity is positively correlated with Capital Structure. On the other hand, simultaneously independent variables in this study had a significant effect. This research can focus on strategic management accounting theories. So that the results of this research can contribute to knowledge in strategic management accounting. This research focuses on IDX 80 data, in which there are companies that have high liquidity. But, research focuses on IDX 80 data, in which there are companies that have high liquidity
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.
GREEN ACCOUNTING DAN PRODUKSI TAMBAK UDANG DI PACITAN: ANALISIS STATISTIK Tanjung, Riani; Fauzan, Mohamad Nurkamal
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.v6i2.4283

Abstract

Di tengah meningkatnya kesadaran global terhadap pembangunan berkelanjutan, green accounting semakin diakui sebagai alat strategis yang penting dalam pengelolaan bisnis yang ramah lingkungan. Green accounting mengintegrasikan aspek lingkungan ke dalam pelaporan keuangan untuk mendorong akuntabilitas lingkungan tanpa mengabaikan kelayakan ekonomi. Meskipun telah banyak penelitian yang membahas kontribusinya terhadap efisiensi dan kepatuhan lingkungan, masih terdapat kesenjangan dalam literatur mengenai dampak langsung green accounting terhadap kinerja produksi, khususnya dalam sektor usaha kecil seperti budidaya tambak udang. Penelitian ini bertujuan untuk menyelidiki hubungan antara frekuensi penerapan green accounting dan volume produksi tambak udang di Pacitan, Jawa Timur. Menggunakan pendekatan kuantitatif berbasis statistik, data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier dan korelasi. Hasil analisis menunjukkan adanya korelasi negatif yang lemah antara frekuensi penerapan green accounting dan produksi, yang mengindikasikan bahwa semakin sering praktik green accounting diterapkan, tidak serta-merta meningkatkan volume produksi. Temuan ini memberikan kontribusi penting dengan menantang anggapan umum bahwa green accounting secara langsung mendorong peningkatan produktivitas. Selain itu, penelitian ini memperkuat pentingnya pemahaman kontekstual dan implementasi green accounting yang lebih adaptif terhadap karakteristik usaha lokal, khususnya di sektor perikanan skala kecil. Studi ini memperluas wacana akademik dan memberikan landasan bagi kebijakan serta praktik bisnis yang lebih relevan dalam menerapkan akuntansi hijau secara efektif dan proporsional.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAAN PELANGGAN PADA MIE GACOAN DI KOTA BANDUNG SEBAGAI RESTORAN DENGAN HARGA TERJANGKAU Sugesti, Hesti
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.v6i2.4296

Abstract

Mie Gacoan adalah salah satu restoran makanan cepat saji yang hingga saat ini ramai dikunjungi oleh semua kalangan, dengan menu utama berupa mie yang memiliki varian rasa pedas, ditambah dengan beberapa makanan sampingan dan minuman. Selain itu, penawaran harga yang murah dan terjangkau menjadi daya tarik tersendiri yang menjadikan Mie Gacoan sebagai makanan favorit di kalangan masyarakat. Gerai Mie Gacoan sudah tersebar di seluruh Indonesia, salah satunya di Kota Bandung. Meskipun demikian, masih terdapat pelayanan yang kurang maksimal seperti pegawai yang tidak ramah, peralatan makan yang masih kotor, dan beberapa kekurangan lainnya yang dapat berdampak pada pengalaman pelanggan. Dalam penelitian ini, variabel kualitas pelayanan diukur menggunakan indikator yaitu tangible, reliabilitas, responsivitas, jaminan, dan empati. Sementara itu, variabel kepuasan pelanggan diukur menggunakan indikator kesesuaian harapan, minat berkunjung kembali, dan kesediaan merekomendasikan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif asosiatif, menggunakan sampel jenuh dengan metode non-probability sampling. Teknik pengumpulan data yang digunakan adalah kuesioner, dan metode analisis data yang digunakan adalah uji validitas dan reliabilitas serta analisis regresi linear sederhana. Alat bantu pengolahan data menggunakan SPSS for Windows versi 23.0. Hasil dari penelitian ini menunjukkan bahwa kualitas pelayanan memiliki pengaruh positif terhadap kepuasan pelanggan pada Mie Gacoan di Kota Bandung. Kata Kunci: Kualitas pelayanan, Kepuasan pelangganMie Gacoan is one of the fast-food restaurants that continues to be popular among people from various backgrounds. Its main menu features noodles with a variety of spicy flavors, complemented by several side dishes and beverages. In addition, the affordable and accessible pricing has become a key attraction, making Mie Gacoan a favorite among the public. Mie Gacoan outlets have spread throughout Indonesia, including in the city of Bandung. However, there are still some shortcomings in the services provided, such as unprofessional or unfriendly staff, unclean tableware, and other service issues that may impact the customer experience. In this study, the service quality variable is measured using indicators including tangibles, reliability, responsiveness, assurance, and empathy. Meanwhile, the customer satisfaction variable is measured using indicators such as expectation conformity, revisit intention, and willingness to recommend. This research uses a quantitative method with a descriptive-associative approach, employing a saturated sampling technique with non-probability sampling. Data collection was conducted using questionnaires, and data analysis methods included validity and reliability tests as well as simple linear regression analysis. The data was processed using SPSS for Windows version 23.0. The results of this study indicate that service quality has a positive effect on customer satisfaction at Mie Gacoan in Bandung City. Keywords: Service Quality, Customer Satisfaction
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN PADA AUTO2000 DI KOTA BANDUNG Krismayanti, Yanti
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.v6i2.4298

Abstract

Auto2000 is Established in 1975, the company operates in the domains of Toyota spare parts sales, maintenance, repairs, and supply. Auto2000 has several services including buying and selling vehicles, servicing vehicles, buying and selling spare parts, and repairing and painting vehicle bodies that are spread across almost throughout Indonesia. Before fraud occurs in a company or organization, supervision is formed in accordance with the internal control system in running a company or organization which of course will be carried out by professional experts in the field of internal control systems. With this internal control system, it is hoped that it will be able to prevent fraud in a company. This study aims to prove the research method, namely quantitative and this research uses the main data collected took the form of surveys through questionnaires, involving a total sample size of 42 and 38 respondents who filled out the questionnaire. The results of this study indicate that the internal control system for fraud prevention at Auto2000 in the city of Bandung has a strong variable. In this study it can be interpreted that the internal control system exerts a constructive and noteworthy impact on fraud prevention at Auto2000 in the city of Bandung.
PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA SEKTOR HEALTHY CARE PERIODE 2019-2023 Raharja, Soviandi; Rusnendar, Elan; Aprianti, Vika
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.v6i2.4304

Abstract

This study aims to determine the description and influence of Profitability and Capital Structure on Firm Value. The object of this research is healthy care sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The method used in this research is a quantitative method with a descriptive and verification approach. The population in this study consists of 35 companies, and the sampling technique used is purposive sampling, resulting in a sample of 11 companies with a total of 55 financial reports. The results of this study indicate that partially, Profitability has a significant effect on Firm Value with an influence of 38.2% and a t-test value of 5.654, while Capital Structure has no effect on Firm Value with an influence of 1.8% and a t-test value of 0.934. Simultaneously, the results show that Profitability and Capital Structure influence Firm Value with a total contribution of 37% and an F-test value of 16.764.
PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT Syahrial, Syahrial
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.v6i2.4306

Abstract

West Java Province in an effort to improve people's welfare, the West Java Provincial Government is trying to increase Regional Income (PD), one of which is through taxes. In the regional income report of West Java Province, local taxes are sourced from motor vehicle taxes, motor vehicle fuel taxes, and cigarette taxes with text data types. This thesis aims to determine and analyze the effect of local taxes on local revenue in West Java province for the 2020-2021 period. The data analysis technique used in this research is data normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and t-test. From the results of this study indicate that local taxes have a significant effect on local revenue in the province of West Java.

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