cover
Contact Name
Muhammad Rizal Satria
Contact Email
rizalstr@ulbi.ac.id
Phone
+628112284242
Journal Mail Official
landjournal@ulbi.ac.id
Editorial Address
Jalan Sariasih No. 54, Sarijadi, Sukasari, Kota Bandung, Jawa Barat 40151
Location
Kota bandung,
Jawa barat
INDONESIA
Land Journal
ISSN : 27159590     EISSN : 2716263X     DOI : https://doi.org/10.47491/landjournal.v2i1
Core Subject : Economy,
Ruang Lingkup : Akuntansi; Analisis Laporan Keuangan; Audit; Perpajakan; Perbankan; Keuangan Internasional; Etika Akuntansi; Sistem Informasi Akuntansi, Akuntansi Logistik.
Articles 175 Documents
PENGARUH FINANCIAL BEHAVIOR, INVESTMENT KNOWLEDGE, RISK TOLERANCE DAN FINANCIAL TECHNOLOGY TERHADAP KEPUTUSAN INVESTASI DENGAN MODERASI INVESTMENT COMMUNITY Fitria, Yanisa Zahra Nurul; Benardin, Deden Edwar Yokeu; Natalia, Lia
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.v6i2.4334

Abstract

The increasing awareness of financial freedom from an early age, especially among Gen Z, is driving increased investment activity in Indonesia. However, this trend is not always accompanied by adequate readiness in making sound investment decisions. This study aims to examine the influence of financial behavior, investment knowledge, risk tolerance, and financial technology on investment decisions, with investment community as a moderating variable. The research employed a quantitative method using a descriptive-verificative approach and data analysis with Moderated Regression Analysis (MRA). This study is important as it provides empirical insight into internal and external factors that influence investment behavior among Generation Z, particularly members of the ISP Investment Community in Bandung. The results show that, partially, financial behavior does not significantly influence investment decisions, while investment knowledge, risk tolerance, and financial technology have significant effects. However, the investment community variable does not moderate any relationship between the independent variables and investment decisions. Simultaneously, the four independent variables significantly influence investment decisions
DAMPAK STRUKTUR BIAYA PRODUKSI TERHADAP KINERJA PENJUALAN PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Maulana, Dikdik; Maulana, Yana
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.v6i2.4335

Abstract

Perusahaan Manufaktur adalah Perusahaan yang Memproduksi Bahan Baku menjadi Produk Jadi, Salah satu sector dari Perusahaan Manufaktur yaitu Perusahaan Yang bergerak di Industri Makanan dan Minuman. Salah satu aspek yang penting didalam Jual Beli yaitu Biaya Produksi, Dimana Biaya Produksi itu sendiri meliputi biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik. Semua Biaya tersebut sangat berpengaruh terhadap penentuan Harga Jual suatu produk dan tingkat Penjualan produk. Apabila Biaya Produksi Naik dan Penjualan Naik maka Perusahaan akan mendapatkan Keuntungan, Namun Penjualan pada 2 tahun terakhir pada Perusahaan Sub sektor makanan dan Minuman ada yang mengalami Penurunan Penjualan yang mengakibatkan adanya kerugian Perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pengaruh Biaya Produksi Terhadap Penjualan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode tahun 2019 sampai tahun 2021. Metode Penelitian ini dengan Metode Kuantitatif dengan menggunakan data sekunder. Teknik analisis yang digunakan yaitu, Korelasi Person Product Momen, Analisis Regresi Sederhana, Koefisien Determinasi dan Uji T. Perhitungan Statistik dengan menggunakan SPSS for windows Version 25. Hasil penelitian menunjukkan bahwa terdapat Pengaruh positif yang signifikan antara Biaya Produksi terhadap Penjualan.
DAMPAK INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDIT INTERNAL TERHADAP KUALITAS AUDIT Rahmawati, Renita; Mulyanti, Dwinta; Dewi, Nisa Amalia
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.v6i2.4344

Abstract

This research was carried out with the goal of examining the connection between the independence, competence, and professionalism of internal audits and the quality of auditing at PT. Maharlika Lintas Wahana, as well as to assess the impact of internal audit quality stemming from these three factors. To evaluate the research hypothesis that indicates a quality correlation among latent variables, a variance structure-based structural equation modeling (SEM) method known as least square path modeling (PLS-PM) was utilized. Data was gathered through a questionnaire. The data collection approach for this research involved conducting surveys and collecting necessary information through multiple methods, including fieldwork and library research. A total of 133 respondents were included in this research. The results of the research show that the calculated F-value of 30.005 is greater than the F-table of 2.67, which means that independence, competence, and professionalism at PT. Citra Maharlika Lintas Wahana have an effect on the quality of internal audits.
ANALISIS BIAYA TRANSPORTASI DALAM DISTRIBUSI PENGIRIMAN BARANG (STUDI KASUS PADA PT RKO & RADO JAYA) Amran, Kiagus Muhammad; Maryana, Diana
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.v6i2.4345

Abstract

This study aims to identify the various cost components that constitute transportation costs in the goods distribution process at PT Riko & Rado Jaya. The research employs a descriptive analysis technique to evaluate data, perform calculations on numerical values, and determine the costs included in transportation expenses. The results indicate that the transportation costs at PT Riko & Rado Jaya consist of investment costs, fixed costs, and variable costs. The distribution costs vary depending on the delivery route, with the highest distribution cost found on the SU-TGR route, covering a distance of 1,863 km and amounting to IDR 1,406,565. Among all components, variable costs contribute the largest percentage to the total transportation cost.
PENGARUH DIGITAL MARKETING DAN ELECTRONIC WORD OF MOUTH TERHADAP TINGKAT PENJUALAN HB COLLECTION DI SHOPEE Santi, Neng; Komalasari, Yunika; Yuliyana, Wulan
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.v6i2.4348

Abstract

Digital marketing is a marketing strategy carried out online to increase the visibility and attractiveness of products, while electronic word of mouth is informal communication between consumers via digital media that can influence purchasing decisions. This research aims to find out the picture of digital marketing, electronic word of mouth and sales levels. Then, to test the partial influence of digital marketing on sales levels, electronic word of mouth on sales levels, and simultaneously the influence of digital marketing and electronic word of mouth on HB Collection sales levels on Shopee. The data analysis technique uses descriptive verification with a non-probability sampling method of 100 respondents. The research results show that digital marketing and electronic word of mouth have a significantly positive effect on the level of HB Collection sales on Shopee.