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Muhammad Rizal Satria
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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 201 Documents
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ANALISIS KINERJA KEUANGAN PDAM TIRTA RANGGA SUBANG (BUMD) JAWA BARAT PERIODE 2020–2024 DENGAN PENDEKATAN DESKRIPTIF KUANTITATIF Laila Asyifa, Nita; Radiyanti, Ranggi; Rahmat, Asep
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4564

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PDAM Tirta Rangga Subang untuk periode tahun 2020-2024 berdasarkan rasio profitabilitas, likuiditas, aktiva dan leverage. Penelitian ini menerapkan metode deskriptif kuantitatif dengan populasi berupa laporan keuangan yang mengambil sampel untuk tahun 2020-2024. Hasil penelitian menunjukkan bahwa 1) kinerja keuangan PDAM Tirta Rangga Subang berdasarkan rasio profitabilitas terjadi peningkatan pendapatan sehingga berdampak terhadap peningkatan rasio gross profit margin (GPM), namun fluktuatif terhadap Operating Profit Margin (OPM) dan Net Profit Margin (NPM) yang kurang bagus karena dibawah 10% serta nilai ROA dan ROE yang kurang bagus karena dibawah 5%, 2) kinerja keuangan PDAM Tirta Rangga Subang berdasarkan rasio likuiditas masih tergolong likuid berdasarkan rasio utang lancar dan rasio utang cepat dengan perbandingan rasio lebih dari 100%, namun belum likuid kalau berdasarkan rasio kas, 3) kinerja keuangan PDAM Tirta Rangga Subang berdasarkan rasio aktiva masih tergolong kurang bagus karena masih dibawah 1, 4) kinerja keuangan PDAM Tirta Rangga Subang berdasarkan rasio leverage masih tergolong sehat atau memiliki resiko keuangan yang rendah dengan rasio masih dibawah 100% meskipun harus bisa mengurangi terhadap penggunaan hutang. Berdasarkan empat rasio keuangan dalam pengukuran kinerja keuangan dapat disimpulkan bahwa kinerja keuangan PDAM Tirta Rangga Subang masih tergolong baik.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Nurcahyani, Novi
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4565

Abstract

This study aims to analyze the effect of profitability, firm size, and firm growth on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2024. The research employed a quantitative approach using purposive sampling, resulting in 60 companies as the sample with a total of 360 observations. Data were analyzed using panel regression with EViews 13. The findings indicate that profitability and firm size have a significant effect on firm value, while firm growth has no significant effect. Capital structure significantly affects firm value and mediates the relationship between firm size and firm value, but does not mediate the relationship between profitability or firm growth and firm value. Simultaneously, profitability, firm size, and firm growth significantly influence firm value. These results highlight the importance of optimal capital structure management and asset efficiency in enhancing firm value and provide practical implications for investors in conducting fundamental analysis.
PREDIKSI KEBANGKRUTAN PT GARUDA INDONESIA TBK PERIODE 2020–2024 DENGAN METODE ALTMAN Z-SCORE MODIFIKASI, SPRINGATE, DAN GROVER yulyanah, Yulyanah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4578

Abstract

This study aims to analyze the accuracy and relevance of three bankruptcy prediction models—namely the Modified Altman Z-Score, Springate, and Grover—in predicting financial distress in the airline sector, specifically at PT. Garuda Indonesia (Persero) Tbk. The research employs a qualitative approach using secondary data from financial statements. The three prediction models were applied to assess the company's financial condition on an annual basis, with the final category determined based on the average score. The results indicate that all three models consistently predicted that PT. Garuda Indonesia Tbk was in a state of bankruptcy throughout the observation period. Although a temporary improvement was observed in 2022, this was reflected in working capital, low retained earnings accumulation, and poor profitability. These findings confirm that the three bankruptcy prediction models remain relevant and provide strong early warning signals for management, investors, and creditors to take corrective actions. This study is expected to serve as a reference for internal and external decision-makers and to support efforts in anticipating bankruptcy risks in the aviation industry.
PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Ginting, Aprita Ravenna; Rusli, Cindy Aulia; Sembiring, Dea Natalia; DAELI, IMAN SUYAKIN; Khairani, Wanda Dea; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
PERLAKUAN AKUNTANSI ASET TETAP PADA BAZNAS KOTA BUKITTINGGI BERDASARKAN PSAK NO. 16 Muhammad, Renold; Sumarni, Nini; Martilova, Novera; Dewi, Yenty Astari
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4593

Abstract

BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds.
PENGARUH FLUKTUASI NILAI TUKAR RUPIAH DAN NILAI EKSPOR TERHADAP PPN DAN PPNBM DI INDONESIA PERIODE 2015-2024 Nurhalizah, Novia; Anggraini, Dita; Arraswita, Nailah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4600

Abstract

This indicates that changes in the rupiah exchange rate and increased export values can contribute to the growth of tax revenue, although the impact is not always immediately apparent on an individual basis. The conclusion of this study confirms that exchange rate stability and export growth simultaneously play an important role in strengthening VAT revenue in Indonesia. This finding is expected to be considered by the government in formulating fiscal policies that are adaptable to global and domestic economic dynamics. The research results indicate that, partially, fluctuations in the rupiah exchange rate and export value have a positive but not significant impact on VAT revenue in Indonesia.  The research method used is a quantitative approach with multiple linear regression analysis. However, simultaneously, both variables have a positive and significant impact on VAT revenue. The sampling technique used is saturation sampling, where the entire population (n = 10) is used as the research sample. This study aims to analyze the influence of fluctuations in the rupiah exchange rate and export value on Value Added Tax (VAT) revenue in Indonesia over the past decade. The research population regarding the rupiah exchange rate, export value, and VAT revenue was obtained from the Central Bureau of Statistics (BPS) and the Ministry of Trade (Kemendag) using data from a 10-year period. Time series data from 2015–2024 were analyzed using multiple linear regression with SPSS 25.
PENGARUH PENDAPATAN PREMI DAN BEBAN KLAIM TERHADAP LABA BERSIH PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) Maulana, Jaka; Hasanah, Uswatun
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4648

Abstract

In an increasingly modern era like today, the role of insurance companies is increasigly important in maintaining economic stability and providing protection against risks for both individuals business entities and the government. The sustainability of insurance company operations is highly dependen ton the balance between the company’s two main financial components: premium income and claim expense. The fluctuations in the net profit of insurance businesses listed on the IDX (Indonesian Stock Exchange) serve as the backdrop for this study. The results of this study show that partially premium income has a significant positive effect on net profit, partially claims expenses has a significant negative effect on net profit. And simultaneously, premium income and claim expense have a significant effect on net profit.
PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TRIWULAN 2023-2024 Sundari, Rima; Satirah, Luthfiyah Nabila Bela
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4649

Abstract

In the globalization era marked by information openness, companies are expected to provide financial statements that are both transparent and accountable. Nevertheless, pressures from diverse stakeholders often drive management to practice earnings management in order to enhance their financial appearance. The purpose of this research is to analyze the effect of deferred tax assets on earnings management in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 quarterly period. This study applies a quantitative approach with secondary data obtained from annual reports. A total of four companies were chosen through purposive sampling. The analytical methods employed include product-moment correlation, simple linear regression, t-test, and coefficient of determination (R²), with data processing conducted using IBM SPSS Statistics 27. The findings reveal that deferred tax assets among the companies exhibit yearly fluctuations. In addition, the average earnings management score falls within the low to moderate range, suggesting that the firms do not engage in earnings management aggressively.
PENGARUH BIAYA PEMELIHARAAN TERHADAP PENDAPATAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Juwita, Rukmi; Nurjanah, Restu
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4650

Abstract

Revenue fluctuated at several automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Several causes contributed to this fluctuation, including maintenance costs related to production factors. This study purpose to confirm and examine how Maintenance Costs affect Revenue, and the difference in maintenance costs and revenue in automotive and companies manufacturing on the IDX For The 2020-2024 Period. The methodology used in this study is quantitatitve. There are 30 financial reports of Automotive and Component Sub Sector Manufacturing Companies on The IDX which are the populations in this research, purposive sampling was used in the sample selection process. The calibration uses statistical test including Normality Test, Product Moment Correlation, Simple Regression Linier, Coefficient of Determination, and t-Test. The results of the difference of maintenance cost and revenue For The 2020-2024 Period experienced fluctuations. Based on the findings of the hypothesis test that Maintenance Cost significantly and favorably affect on Revenue in Automotive and Component Manufacturing Companies Listed On The IDX For The 2020-2024 Period.
PENGARUH DISTRIBUTION COSTS TERHADAP SALES PADA PERUSAHAAN TEKSTIL DAN PAKAIAN JADI DI BEI PERIODE 2020-2024 Rohyana, Cahyat; Hudawiyah, Zia Zakia
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4651

Abstract

The decline in sales in Indonesia's textile and apparel industry in recent years has been influenced by competition from low-priced imported products and shifts in consumer shopping patterns. This situation demands companies to manage distribution costs efficiently to maintain sales performance. This study is conducted to evaluate the influence of distribution expenses on sales in textile and apparel companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The methodological framework of this study is based on a quantitative approach, making use of panel data regression analysis carried out with EViews software. The sample was acquired through purposive sampling of 12 enterprises, utilizing quarterly financial report data. This research demonstrates that distribution expenses play an important role in shaping sales performance, where the degree of influence differs in line with the strategic approaches and specific situations of the companies observed. These findings emphasize the importance of optimizing distribution to support competitiveness in a dynamic market. Keywords: distribution costs, sales, textile industry, IDX

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