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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 201 Documents
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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulyanti, khairaningrum; Naibaho, Fransiscus
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

Abstract

The textile and garment industry contributes significantly to Indonesia’s economy through employment absorption and export performance. Nevertheless, manufacturing companies in this subsector listed on the Indonesia Stock Exchange face major challenges regarding the efficiency of production and operational costs. This study investigates the effect of production costs and operating costs on sales. A quantitative method with a causal design was applied. Secondary data were obtained from annual financial reports for the period 2021–2024 accessed via the Indonesia Stock Exchange. Analytical techniques employed include multiple regression, t-tests, f-tests, product moment correlation, multiple correlation, coefficient of determination, and classical assumption tests. The findings indicate that both production costs and operating cost individually have a positive effect on sales, while jointly they exert a significant influence on sales. These results highlight the importance of cost efficiency in production and operations as a strategic factor to enhance competitiveness and sustain corporate profitability in a dynamic market environment.
PENGARUH TABUNGAN DAN DEPOSITO TERHADAP HARGA SAHAM PADA PERBANKAN BUMN DAN BUMD YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yulientinah, Dewi Selviani; Latifah, Siti Aidah
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.v7i1.4653

Abstract

The stock price serves as a key indicator for evaluating a company’s performance,including that of firms operating in the banking sector. But in practice, the stock price is not only influenced by profit performance, However,performance is also shaped by a range of other factors,including the composition of third-party funds such as savings and time deposits. As financial intermediaries,banks mobilize public funds through these deposit instrument,whichin turn can influence investor confidence and ultimately affect the market value of the bank’s share. This study to analyze the effect of savings and deposits on stock prices in state-owned banks (BUMN) and regionally-owned banks (BUMD). The method used in this research is quantitative by utilizing secondary data obtained from financial reports and stock price reports for the 2021-2024 period,processed and interpreted using IBM SPSS Statistics version 27. The study used several tools to analyze the data, such as checking if the data follows a normal curve, finding the relationship between variables, using a multiple linear regression model, calculating how well the model explains the data, and performing t and F tests. The t test found that savings have a somewhat significant positive impact on stock prices, but time deposits do not have a similar effect. The F test results indicated that savings and time deposits collectivitely evert a positive and significant influence on stock prices.
PENGARUH MAINTENANCE COSTS DAN NET WORKING CAPITAL TERHADAP REVENUE PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Fatmawati, Ade Pipit; Amanda Nurafiyah Yasmin Maheswari, Devi Masyithoh
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

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Abstract

Transportation and logistics companies play the crucial role for supporting Indonesia's economic to growth. Companies need to maintain their business performance to remain competitive and profitable. One way to maximize revenue is by managing maintenance costs and increasing working capital. The purpose research to analyze effect maintenance costs and net working capital on revenue in transportation and logistics companies listed on Indonesia Stock Exchange (IDX). Results of study are expected be used study material for further scientific development, particularly regarding the effect of maintenance costs and net working capital on revenue. Research method used quantitative method with purposive sampling technique. The sample used financial statements of transportation and logistics companies for four periods (2021-2024). Tests were conducted using Normality Test, Product Moment Correlation Analysis, Multiple Correlation Analysis, Multiple Regression Analysis, T-Test (Partial), F-Test (Simultaneous), and Coefficient of Determination Test using IBM SPSS Statistics 25. The t-test results indicate that maintenance costs have a partial positive and significant effect on revenue, and net working capital has a partial positive and significant effect on revenue. The results of the f-test show that maintenance costs and net working capital simultaneously have a positive and significant effect on income.
PENGARUH PENJUALAN DAN BEBAN POKOK PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 SATRIA, MUHAMMAD RIZAL; Amaliani, Fanya Harum
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.v7i1.4656

Abstract

A company's ability to sustain its operations in a dynamic business environment heavily depends on its financial performance, one of which can be measured through net profit. This reseacrh seeks to examine the impact of sales and cost of goods sold on net profit among manufacturing firms in the automotive and components sub-sector listed on the Indonesia Stock Exchange. The study applies a quantitative approach with a causal-associative method. The data employed consist of secondary financial reports from the 2021–2024 period, which were obtained from the official IDX website at www.idx.co.id. The analytical tools utilized include Pearson product-moment correlation, multiple correlation, multiple linear regression, coefficient of determination, t-test, and F-test, processed with the assistance of SPSS software. The findings reveal that sales have a significant positive effect on net profit, showing a very strong correlation between the two variables. Conversely, cost of goods sold exerts a significant negative effect on net profit, also with a very strong correlation. Moreover, sales and cost of goods sold collectively influence net profit, with a strong simultaneous relationship between both independent variables and net profit.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Marismiati, Marismiati; Agatha, Pestauli
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.v7i1.4657

Abstract

The sector which has an important contribution to the country’s economic growth is the automotive industry. In its operations, large companies naturally employ a financial dramework that includes the utilization of debt and the generation or earnings as the basis of performance, which can influence the stock value received by investors. High levels of debt may increase financial risk, while good profitability attracts investors to invest their capital. This research is centered to examine the relationship between leverage and profitability on stock prices in automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The researcher applied a quantitative method with an associative approach. Through purposive sampling, 10 companies were selected as the research objects. The data source was obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The data analysis techniques used include Descriptive Statistics, Classical Assumption Tests, Multiple Correlation Analysis, Multiple Regression Analysis, Coefficient of Determination, t-test, and F-test. This study is expected to provide clear evidence regarding the effect of leverage and profitability on stock prices and serve as a consideration for investors, companies, and academics.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN BUMN DISEKTOR MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PADA PERIODE 2017-2024 indra, indra firmansyah; simanjuntak, Tessalonika
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.v7i1.4661

Abstract

Net profit is a crucial element in a company. To achieve the desired net profit, companies must develop sound planning. In a financial structure, operating costs are two important components that can affect net profit. This study examines The impact of operating expenses on net profits in state-owned manufacturing, companies listed on the (IDX). This research uses a quantitative approach, utilizing secondary data in the form of company financial reports. Various statistical methods are applied, such as normality tests, product-moment tests, simple linear regression tests, coefficient of determination tests, and t-tests. Based on the t-test results, operating costs are proven Shows a significant partial impact on net income.
LABA BERSIH, ARUS KAS OPERASI, DAN DIVIDEN KAS: BUKTI EMPIRIS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK BEI Sintiani, Nita; Tanjung, Riani
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.v7i1.4663

Abstract

The transportation and logistics sector is a key driver of Indonesia’s economic recovery, particularly in the post-pandemic period when the flow of goods and public mobility have intensified. Nevertheless, the distribution of cash dividends within this sector does not always align with the levels of net income and operating cash flow. According to financial theory, net income represents a firm’s overall financial performance, whereas operating cash flow reflects the availability of liquid funds for dividend payments. This study examines the influence of net income and operating cash flow on cash dividends in 17 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. The research adopts an associative quantitative approach using secondary data derived from published financial statements. Data analysis includes normality testing, correlation analysis, multiple linear regression, partial t-tests, simultaneous F-tests, and coefficient of determination analysis. The findings indicate that net income has a significant partial effect on cash dividends, while operating cash flow does not show a significant partial effect. However, both variables jointly exert a significant influence on cash dividend distribution.
IMPLEMENTASI PAJAK KARBON SEBAGAI INSTRUMEN KEBIJAKAN LINGKUNGAN DI SEKTOR ENERGI: STUDI LITERATUR DAN PERBANDINGAN INTERNASIONAL Maryana, Diana; Tadzkiatul Farisi, Salman
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.v7i1.4666

Abstract

The global climate crisis demands innovative policy instruments to reduce greenhouse gas emissions, particularly from the energy sector, which is the largest contributor. Carbon taxation has emerged as an effective fiscal instrument to internalize negative environmental externalities and to encourage the transition toward clean energy. This study aims to analyze the role of carbon tax in supporting environmental sustainability through a literature review and cross-country comparison. The research adopts a descriptive qualitative approach based on a literature study, utilizing secondary data from academic journals, reports from international institutions, and national regulations. The findings indicate that carbon taxes have been effective in reducing emissions in countries with consistent implementation, such as Sweden, Canada, and Singapore. In Indonesia, although the legal foundation has been established through Law No. 7 of 2021 on the Harmonization of Tax Regulations, implementation faces challenges including low tax rates, industrial readiness, and social resistance. This study recommends a gradual increase in carbon tax rates, strengthened emissions monitoring, and the allocation of tax revenues to protect vulnerable households and support green energy investments. With an equitable and integrated design, carbon taxation can serve as a key pillar of Indonesia’s environmental policy.
BIBLIOMETRIK - RISIKO KREDIT DI SEKTOR KEUANGAN Nasrudin, Nasrudin
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.v7i1.4676

Abstract

Risiko kredit (credit risk) merupakan salah satu risiko utama dalam sektor keuangan, khususnya perbankan, yang memiliki dampak signifikan terhadap stabilitas dan keberlanjutan sistem keuangan. Seiring dengan meningkatnya kompleksitas aktivitas keuangan global, penelitian terkait risiko kredit mengalami perkembangan yang pesat. Penelitian ini bertujuan untuk menganalisis perkembangan, tren, pola kolaborasi, serta topik dominan dalam literatur ilmiah mengenai risiko kredit melalui pendekatan bibliometrik. Data penelitian diperoleh dari basis data publikasi ilmiah internasional yang relevan, kemudian dianalisis menggunakan metode bibliometrik dengan bantuan perangkat lunak visualisasi seperti VOSviewer. Hasil analisis menunjukkan bahwa penelitian risiko kredit mengalami peningkatan signifikan dalam dua dekade terakhir, terutama setelah krisis keuangan global dan seiring dengan perkembangan teknologi keuangan. Topik penelitian didominasi oleh pemodelan risiko kredit, penilaian risiko kredit, probabilitas gagal bayar, serta pemanfaatan teknologi seperti machine learning dan big data. Selain itu, penelitian banyak terkonsentrasi di negara-negara dengan sistem keuangan maju, meskipun kontribusi dari negara berkembang menunjukkan tren peningkatan. Visualisasi jaringan kata kunci mengungkapkan adanya keterkaitan erat antara risiko kredit dengan stabilitas keuangan, profitabilitas bank, dan risiko keuangan lainnya. Penelitian ini memberikan gambaran komprehensif mengenai lanskap penelitian risiko kredit dan diharapkan dapat menjadi referensi bagi peneliti dan praktisi dalam mengidentifikasi arah penelitian serta celah riset di masa depan. Kata kunci: risiko kredit, analisis bibliometrik, perbankan, manajemen risiko, stabilitas keuangan.
DAPATKAH INTELLECTUAL CAPITAL MEMPENGARUHI HARGA SAHAM Supriadi, Adi
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.v7i1.4702

Abstract

This study aims to examine and analyze the influence of Sales Growth and Intellectual Capital on Stock Prices in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2023 to 2025. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using the Eviews 12 application. The population in this study is all non-cyclical consumer sectors listed on the Indonesia Stock Exchange for the period 2023 to 2025. The data collection technique in this study was a purposive sampling technique with results from 105 companies with certain criteria obtained as many as 35 companies. The results of the study show that Sales Growth and Intellectual Capital together can affect stock prices and Intellectual Capital has a significant effect on Stock Prices. This increase in sales provides a positive signal to investors that the company has good growth prospects, which can increase investor interest in buying the company's shares. Conversely, if the results are negative, this indicates a decrease in sales that can reduce investor interest. The results of intellectual capital, namely Intellectual capital, reflect the company's ability to manage intangible assets to create value. A high score on intellectual capital indicates that the company has successfully optimized the use of physical capital, human resources, and organizational structure to increase added value.

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