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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 216 Documents
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ANALISIS PENGARUH BIAYA PEMASARAN TERHADAP PENDAPATAN PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2024 Kiagus Muhammad Amran; Rama Febriansyach
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 Property and real estate sector is a vital part of indonesia's economy. In 2024, several IDX-listed companies in this sector saw declining revenues despite increased marketing spending, raising concern about cost efficiency. This study aims to analyze marketing expenditures, revenue performance, and the effect of marketing costs on revenue among property and real estate firms listed on IDX in 2024. Using a quantitative approach with secondary financial data, the analysis employed correlation, regression, T-Test, and determination coefficient. Result show that while most companies experienced rising marketing costs alongside higher revenues, some showed the opposite trend. The T-Test indicated a significance value of 0.0001 > 0.05, confirming that marketing expenditures have a positive and significant impact on revenue.
ANALISIS MANAJEMEN PRODUKSI RM MINANG ASLI: STUDI KASUS UNTUK MENINGKATKAN EFISIENSI DAN KUALITAS HIDANGAN Gracia Octaviani Hutagalung; Jones Wahyu Simamora; Kezia Frygita Simbolon; Raysa Putri Nabila Hasibuan; Rotua Sahat P. Simanulang
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4610

Abstract

UMKM rumah makan memiliki peranan strategis dalam menopang perekonomian lokal, tidak hanya sebagai penyedia layanan kuliner bagi masyarakat, tetapi juga sebagai penggerak aktivitas ekonomi melalui penciptaan lapangan kerja serta perputaran bahan baku dari sektor hulu. Meskipun demikian, banyak UMKM kuliner menghadapi berbagai kendala operasional, seperti proses produksi yang kurang efisien dan ketidakstabilan kualitas hidangan yang disajikan. Penelitian ini dilakukan di RM. Minang Asli yang berlokasi di Jl. Setia Budi No.115, Tanjung Sari, Medan, dengan tujuan untuk mengidentifikasi hambatan yang muncul di dapur, menelaah pola pengelolaan persediaan bahan baku, serta memahami mekanisme yang digunakan untuk menjaga konsistensi kualitas masakan. Metode penelitian menggunakan pendekatan studi kasus yang meliputi observasi langsung terhadap aktivitas dapur, wawancara mendalam dengan pemilik dan karyawan, serta peninjauan dokumen seperti catatan pembelian dan data penjualan. Hasil penelitian mengungkap adanya pemborosan waktu dalam tahap penyiapan bahan, sistem pengaturan stok yang belum tertata dan terdokumentasi secara optimal, serta ketidakkonsistenan rasa dan porsi antar shift kerja. Untuk mengatasi permasalahan tersebut, penelitian ini merekomendasikan penyusunan SOP dapur yang lebih terstruktur, penerapan metode manajemen persediaan yang sistematis, pelaksanaan pelatihan rutin mengenai standar resep dan kebersihan, serta pemanfaatan pencatatan digital guna mempermudah pemantauan stok maupun transaksi penjualan. Implementasi langkah-langkah tersebut diharapkan dapat meningkatkan efisiensi produksi, menekan potensi kesalahan, dan menghasilkan kualitas hidangan yang lebih konsisten.
EVALUASI IMPLEMENTASI CORETAX MENGGUNAKAN TRIANGULASI KUANTITATIF BERBASIS KUISIONER DAN ANALISIS SENTIMEN INDOBERT Riani Tanjung; Mohamad Nurkamal Fauzan; Jaka Maulana
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4754

Abstract

The digitalization of Indonesia’s tax administration through the CoreTax Administration System represents a strategic effort by the Directorate General of Taxes to enhance operational efficiency and taxpayer compliance. However, early implementation has faced various technical and administrative challenges, including server instability, longer processing times, and additional overtime for accountants and tax consultants. This study evaluates the effectiveness of CoreTax using a quantitative triangulation approach that integrates questionnaire data with IndoBERT-based sentiment analysis of 10,084 public tweets collected between December 2024 and March 2025. The Wilcoxon signed-rank test indicates a significant decrease in SPT reporting efficiency and an increase in overtime during the transition phase. Sentiment analysis results show a dominant 64.7% negative sentiment that gradually declined over time, reflecting users’ adaptation to the new system. The IndoBERT classification model achieved 91.7% accuracy and a 0.903 macro-F1 score, confirming strong model reliability. Integration of both datasets reveals a consistent interpretation that CoreTax performance improves after initial adjustment. These findings highlight the importance of system quality enhancement and continuous sentiment monitoring to ensure sustainable digital tax adoption in Indonesia.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. CHAMP RESTO INDONESIA TBK PERIODE 2022-2024 Ria Febrianti; Achmad Wicaksono
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4808

Abstract

This study aims to analyze the financial performance of PT Champ Resto Indonesia Tbk through financial ratio analysis. Adopting a descriptive quantitative methodology, the study examines secondary data derived from the entity’s annual reports between 2022 until 2024, sourced from the official website of the Indonesia Stock Exchange (IDX). The analysis applies liquidity, solvency, activity, and profitability ratios to assess the company’s financial condition and performance. The results indicate that the company’s liquidity ratios are below the ideal standard, reflecting limited ability to meet short-term obligations. From a solvency perspective, the company’s capital structure is largely dominated by debt, resulting in higher leverage and increased financial risk. Activity ratios reveal that asset utilization in generating sales has not been optimal, while profitability ratios show a declining trend, indicating a weakening ability to generate profits despite an increase in revenue. Based on these findings, it can be concluded that the financial performance of PT Champ Resto Indonesia Tbk during the research period experienced financial pressure, highlighting the need for evaluation and improvement in financial management. Financial ratio analysis is proven to be effective in providing an overview of the company’s financial condition and performance and can serve as a basis for managerial decision making.
PENGUNGKAPAN DAN AKUNTABILITAS: TINJAUAN LITERATUR ATAS PELAPORAN KEBERLANJUTAN SERTA PERILAKU PERUSAHAAN Sukmawaty Siahaan
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4831

Abstract

ABSTRACT The growing emphasis on sustainability reporting has elevated non-financial disclosure as a central mechanism for enhancing corporate transparency and accountability. Beyond its communicative role, sustainability reporting is increasingly expected to influence corporate behavior by shaping managerial decision-making, strategic priorities, and organizational practices. This study presents a literature review that synthesizes prior research examining the relationship between sustainability reporting and corporate behavior across accounting, management, and sustainability disciplines. The review highlights that sustainability reporting can encourage improved accountability, risk awareness, and long-term strategic orientation; however, its behavioral impact remains uneven and context-dependent. A substantial body of literature indicates that sustainability reporting is frequently motivated by legitimacy-seeking and institutional pressures, resulting in symbolic disclosure rather than substantive organizational change. The effectiveness of sustainability reporting in driving meaningful behavioral transformation is shown to depend on factors such as governance quality, regulatory enforcement, and stakeholder scrutiny. This review contributes to the literature by clarifying the conditions under which sustainability reporting moves beyond disclosure toward genuine accountability, while identifying research gaps related to emerging economies, sectoral variations, and the integration of sustainability reporting with internal governance mechanisms. Keywords: Sustainability reporting; Corporate behavior; Accountability; ESG disclosure ABSTRACT Peningkatan perhatian terhadap sustainability reporting telah menjadikan pelaporan non-keuangan sebagai instrumen utama dalam mendorong transparansi dan akuntabilitas perusahaan. Lebih dari sekadar sarana komunikasi, sustainability reporting diharapkan mampu memengaruhi perilaku perusahaan melalui perubahan dalam pengambilan keputusan manajerial, orientasi strategi, dan praktik organisasi. Artikel ini menyajikan tinjauan literatur yang mensintesis penelitian-penelitian sebelumnya mengenai hubungan antara sustainability reporting dan perilaku perusahaan dalam bidang akuntansi, manajemen, dan keberlanjutan. Hasil kajian menunjukkan bahwa sustainability reporting berpotensi meningkatkan akuntabilitas, kesadaran risiko, serta orientasi jangka panjang perusahaan, namun dampak perilakunya masih bersifat tidak merata dan sangat bergantung pada konteks. Sejumlah studi menemukan bahwa praktik pelaporan keberlanjutan sering kali didorong oleh tekanan legitimasi dan institusional, sehingga menghasilkan pengungkapan yang bersifat simbolik dibandingkan perubahan organisasi yang substantif. Efektivitas sustainability reporting dalam mendorong perubahan perilaku yang nyata dipengaruhi oleh kualitas tata kelola, kekuatan regulasi, dan tingkat pengawasan pemangku kepentingan. Literatur review ini berkontribusi dengan memperjelas kondisi di mana sustainability reporting dapat bergerak dari sekadar pengungkapan menuju akuntabilitas yang bermakna, serta mengidentifikasi peluang riset lanjutan di negara berkembang dan lintas sektor. Kata Kunci: Sustainability reporting; Perilaku perusahaan; Akuntabilitas; Pengungkapan ESG
LITERATURE REVIEW: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA PERUSAHAAN Erliana Firdha Amalia Utomo
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4839

Abstract

Tujuan utama pendirian sebuah perusahaan adalah untuk menghasilkan laba sebagai ukuran keberhasilan kinerjanya. Namun, praktik manajemen laba sering kali dilakukan oleh manajer untuk memodifikasi laporan keuangan demi mencapai target tertentu, yang berpotensi mengabaikan transparansi bagi pemangku kepentingan. Penelitian ini bertujuan untuk menelaah pengaruh implementasi Corporate Social Responsibility (CSR) terhadap praktik manajemen laba melalui metode Systematic Literature Review (SLR). Dengan menggunakan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA), dipilih 17 artikel penelitian relevan dari data Scopus dalam rentang tahun 2021 hingga 2025. Hasil penelitian menunjukkan bahwa hubungan antara CSR dan manajemen laba bersifat kompleks dan sangat bergantung pada faktor-faktor situasional. Temuan didominasi oleh pengaruh negatif (53%), yang mengindikasikan bahwa perusahaan dengan komitmen sosial yang kuat cenderung menjunjung tinggi etika dan membatasi manipulasi laba demi menjaga reputasi. Di sisi lain, ditemukan pula pengaruh positif (29%) yang mendukung hipotesis oportunistik, di mana CSR digunakan sebagai alat untuk menutupi perilaku tidak etis manajer (managerial entrenchment). Selain itu, terdapat temuan yang bersifat inkonsisten (12%) yang dipengaruhi oleh variabel moderasi seperti tata kelola perusahaan, struktur kepemilikan, dan kondisi ekonomi. Penelitian ini memberikan kontribusi teoretis bagi pengembangan ilmu akuntansi dan menjadi referensi strategis bagi regulator dalam merumuskan kebijakan terkait integritas pelaporan keuangan.
HAMBATAN IMPLEMENTASI SAK EMKM PADA PELAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) Arindya Miftah Ayu Rahma
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4841

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hambatan implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada pelaporan keuangan Badan Usaha Milik Desa (BUMDes) di Indonesia. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif melalui Systematic Literature Review (SLR). Data dikumpulkan dari artikel jurnal nasional yang relevan menggunakan teknik penelusuran sistematis dan diseleksi dengan kerangka Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Analisis data dilakukan dengan mengelompokkan dan menganalisis temuan penelitian terkait faktor penghambat implementasi SAK EMKM. Hasil penelitian menunjukkan bahwa hambatan utama meliputi rendahnya pemahaman standar akuntansi, keterbatasan sumber daya manusia yang kompeten, serta minimnya sistem dan sarana pendukung pelaporan keuangan. Penelitian ini memberikan implikasi praktis bagi pengelola BUMDes dan pembuat kebijakan dalam merumuskan strategi peningkatan kapasitas dan pendampingan akuntansi yang sesuai dengan karakteristik BUMDes.
ANALISIS PENGARUH BIAYA TRANSPORTASI TERHADAP LABA BERSIH: STUDI KUANTITATIF PADA PT. POS INDONESIA (PERSERO) PERIODE 2021–2023 Cahyat Rohyana; Widia Mulyani
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4872

Abstract

Transportation costs are the total costs incurred by logistics or courier company during themovement process from the point of origin to the final destination. This study aims to analyzetransportation costs and net profit at PT Pos Indonesia (Persero) during the 2021-2023 period.Furthermore, this study also examines the effect of transportation costs on the company's netprofit. This study uses a quantitative approach. The population in this study is 36 monthly profitand loss financial statements. The sample in this study is 36 data through a saturated samplingtechnique. The data used is secondary data obtained from Pos Indonesia (Persero)'s monthlyprofit and loss financial statements for the 2021-2023 period. The analytical tools used in thisstudy are the Normality Test, Product Moment Correlation Test, Simple Linear Regression Test,Coefficient of Determination Test, and t-Test. This study uses the IBM SPSS (Statistical Productand Service Solution) version 27 application. The results of this study state that transportationcosts (X) decreased in 2022 and increased in 2023. Net profit (Y) increases annually. Based onthe testing conducted, this study states that transportation costs have no effect on net profit in the2021-2023 period. The t-test shows that the t-table value of 2.032 is greater than the calculated t-value of 1.129, with a significance value of 0.267.
PENGARUH PAJAK AIR TANAH DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG Rima Sundari
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4887

Abstract

As Bandung's financial system and travel sector grow, the possibilities for the city to create its own tax revenue also become greater. The present methods for gathering tax income, mainly from taxes on subsurface water and eateries, still need further refinement. This research is designed to discover how the taxes from eateries and subsurface water will shape Bandung's income produced locally between 2021 and 2024. This study employs a computational method. To gather all earnings information from Bandung, a thorough sampling approach is implemented, managing all earnings data as a complete population. The sample consists of documents about neighborhood earnings and investing spanning 2021 to 2024. The study applied Product Moment correlation analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test, Partial Test (T-test), and simultaneous test (F-test) with IBM SPSS Statistics edition 27 to dissect the data. According to the t-test results, the underground water levy does not notably influence the city's earnings, but the eating place levy does considerably affect it. The f-test consequences reveal that independently sourced income is greatly formed by the underground water levy and the eating place levy when considered jointly. These outcomes imply that levies on eating places are critical for improving independently generated earnings. Nevertheless, fees for underground water necessitate enhanced management and strategic revisions to enhance their effectiveness in this field.
PENGARUH KOMPETENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG Ade Pipit Fatmawati; Nazura Atikafani
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4888

Abstract

The inability of Public Accounting Firms to expose fraud, particularly financial reporting, raises public doubts about the ability, quality, and integrity of external auditors. The study pursues the objective of investigate the impact of proficiency as well as time constraints on auditors' expertise in detecting misstatements within financial statements. The present study employs a quantitative methodology involving a population of 87 auditors from Audit Firms (KAP) across Bandung Municipality, using a total sampling technique. Primary were acquired by means of a questionnaires and subsequently analyzed with SPSS version 27, including descriptive statistics, validity and reliability tests, normality tests, correlation analysis, multivariate regression, partial tests, anova f-tests, and coefficient of determination. The findings reveal that proficiency has a partial influence on auditors’ aptitude for spotting fraud in financial statements, whereas time pressure provides no evidence of a partial influence on auditors' capacity to expose fraud in financial statements. Simultaneously, competence and time pressure influences auditors’ capability to uncovering fraud in financial statements

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