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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 KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSETS (ROA) PADA BANK BJB Marismiati Marismiati; Nabila Yazidia Sugianto
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.v7i2.4889

Abstract

Bank BJB merupakan salah satu bank yang memiliki peran strategis dalam mendorong pertumbuhan ekonomi daerah. Bank BJB menyediakan berbagai produk dan layanan untuk keperluan nasabah perorangan maupun keperluan bisnis. Sebagai bank yang terdaftar di Bursa Efek Indonesia, Bank BJB perlu menjaga kinerja keuangannya agar tetap stabil. Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank BJB selama periode 2017-2024 dengan metode Economic Value Added (EVA) dan Return on Asset (ROA). Latar belakang penelitian ini didasari oleh penurunan laba bersih Bank BJB selama dua tahun terakhir, sehingga memerlukan evaluasi terhadap kinerja keuangannya. Metode penelitian yang digunakan adalah kuantitatif dengan data sekunder laporan keuangan triwulan Bank BJB tahun 2017-2024. Sampel penelitian ini menggunakan non probability sampling yaitu purposive sampling sesuai dengan kriteria perusahaan. Alat analisis yang digunakan yaitu analisis EVA, analisis ROA, uji normalitas, uji homogenitas, dan uji one way ANOVA dan uji Kruskal-Wallis untuk data yang tidak normal. Pengolahan data menggunakan program Microsoft Excel dan IBM SPSS Statistic 27. Hasil penelitian menunjukkan terdapat perbedaan signifikan pada kinerja keuangan Bank BJB tahun 2017-2024 berdasarkan metode EVA maupun ROA.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG Muhammad Rizal Satria; Hariyanto Hariyanto; Alvira Isnaeni Nursholikhah
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.v7i2.4915

Abstract

Cases of inaccurate audit opinions by auditors, which have occurred in both government and private institutions and have been published online, demonstrate the weakness of an auditor's independence and professionalism. This research seeks to assess if the independence and professionalism of an auditor influences the accuracy of his or her audit opinions. A quantitative method is utilized in this study and is grounded on the gathering of original information via surveys. The research involved an overall sample of 87 auditors working at twenty public accounting firms (KAP) in Bandung. Data analysis was conducted with SPSS through the application of validity assessments, reliability assessments, normality assessments, multicollinearity assessments, heteroscedasticity assessments, correlation evaluations, multivariate linear regression evaluations, partial t-statistical, simultaneous F-test and study of the R² coefficients. The conclusion of t-value hypothesis test revealed that the variables independence and professionalism each influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung. Likewise, the F-test revealed that independence and professionalism simultaneously influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung.
IMPLEMENTASI MARKETPLACE DIGITAL “NITI” BERBASIS WEB SEBAGAI SARANA PROMOSI GAME KARYA ANAK BANGSA Muhammad Hijrah Hamdallah Hijrah Hamdallah; Ghina Soraya Herlambang; casmadi yohanes
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.v7i2.4918

Abstract

The local game industry in Indonesia has significant potential, yet it still faces challenges in terms of promotion and distribution. Many local developers experience difficulties in showcasing their products because existing platforms are predominantly dominated by foreign companies. Therefore, this report discusses the design of a web-based digital marketplace named NITI, which is specifically developed to support games created by Indonesian developers. The system development was carried out through needs analysis, database design using an Entity Relationship Diagram (ERD), and system implementation based on PHP and MySQL. The NITI platform provides main features such as game product management, transaction and order management systems, community chat, and a revenue- sharing mechanism between developers and the platform. In addition, administrators play a role in managing data and monitoring system activities. The results of the design indicate that NITI can help increase the visibility of local games, facilitate the monetization process, and build a more structured and sustainable game industry ecosystem.
ADDRESSING THE LEARNING INVESTMENT PARADOX IN ASEAN DIGITAL LOGISTICS: DEVELOPMENT OF AN INTEGRATED ROTI-DBOM FRAMEWORK Siti Norida Wahab; Hariadi Ismail; Hariyanto
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.v7i2.4952

Abstract

Employee learning investment in the ASEAN digital logistics sector has increased substantially, yet this growth has not consistently produced proportional improvements in cross-border logistics performance. This study examines this learning investment paradox by comparing evidence from PT Pos Logistik Indonesia and Pos Malaysia Berhad. PT Pos Logistik Indonesia recorded IDR 3.912 billion in education and training expenditure across 172 programs in 2023, while key cross-border performance indicators such as on-time delivery, complaint rate, customer satisfaction, and cost efficiency remained relatively stagnant. Pos Malaysia Berhad, despite implementing structured capability development through the Certified Wira programme and HRD Corp levy scheme, continues to face operational capability gaps in digital and cross-border logistics execution. This study develops an Integrated ROTI-DBOM Framework that combines Return on Training Investment, the Design-Build-Operate-Maintain cycle, and the Balanced Scorecard perspectives of financial, customer, internal business process, and learning and growth. The framework is further grounded in UNESCO’s four pillars of learning and Senge’s five disciplines of a learning organization. Using a conceptual study approach with comparative secondary data analysis, this paper proposes a reorientation of training management accounting from a cost-center paradigm to a strategically integrated value-center model. The study contributes to logistics management accounting by offering a lifecycle-based framework for linking training expenditure to measurable cross-border performance outcomes through a Learning Investment Portfolio.
ANALISIS COST-BENEFIT KONVERSI KENDARAAN JABATAN KE ELECTRIC VEHICLE: STUDI KASUS PT POS INDONESIA (PERSERO) REGIONAL 3 RIFAT ARI AZHAR AZHAR; Budi Prakoso; Dodi Permadi
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.v7i2.5076

Abstract

Transformasi menuju transportasi berkelanjutan mendorong PT Pos Indonesia untuk mempertimbangkan penggunaan kendaraan listrik sebagai alternatif armada kendaraan jabatan. Namun, implementasi kendaraan listrik memerlukan kajian mengenai efisiensi biaya operasional dan kelayakan ekonomi, khususnya pada armada yang menggunakan skema sewa (operating lease). Penelitian ini bertujuan untuk menganalisis Total Cost of Ownership (TCO), reduksi emisi karbon, serta kelayakan ekonomi konversi kendaraan jabatan PT Pos Indonesia Regional 3 dari kendaraan konvensional menjadi kendaraan listrik menggunakan pendekatan Cost-Benefit Analysis (CBA). Hasil penelitian diharapkan menjadi dasar pertimbangan perusahaan dalam pengambilan keputusan konversi armada yang lebih efisien dan berkelanjutan. Penelitian ini merupakan penelitian deskriptif dengan metode kuantitatif yang menggunakan pendekatan penalaran ilmiah secara deduktif. Data penelitian diperoleh melalui dokumentasi perusahaan, observasi, wawancara, dan studi pustaka. Analisis dilakukan menggunakan pendekatan Total Cost of Ownership (TCO) untuk menghitung seluruh komponen biaya kendaraan selama periode analisis lima tahun yang meliputi biaya sewa kendaraan, biaya langganan baterai (battery subscription), biaya energi, biaya pemeliharaan, biaya pajak kendaraan, dan biaya asuransi. Selanjutnya dilakukan Cost-Benefit Analysis (CBA) menggunakan pendekatan incremental cash flow dengan indikator Net Present Value (NPV) dan Benefit Cost Ratio (BCR), serta analisis reduksi emisi karbon untuk mengevaluasi manfaat lingkungan dari konversi kendaraan. Hasil penelitian menunjukkan bahwa total biaya armada kendaraan konvensional selama lima tahun sebesar Rp12.480.000.000, sedangkan total biaya armada kendaraan listrik sebesar Rp11.089.592.550, sehingga diperoleh penghematan sebesar Rp1.390.407.450 atau efisiensi biaya sebesar 11,1%. Konversi kendaraan juga mampu menurunkan emisi karbon sebesar 201,92 ton CO₂ atau 45,5% selama periode analisis. Hasil Cost-Benefit Analysis menunjukkan nilai Net Present Value (NPV) sebesar Rp1.144.150.220 dan Benefit Cost Ratio (BCR) sebesar 2,61, sehingga konversi kendaraan jabatan PT Pos Indonesia Regional 3 dari kendaraan konvensional menjadi kendaraan listrik melalui skema operating lease dinyatakan layak untuk diterapkan. Kata Kunci: kendaraan listrik, Total Cost of Ownership, Cost-Benefit Analysis, operating lease, emisi karbon.
ANALISIS PENERAPAN PROJECT MANAGEMENT LIFE CYCLE PADA PROGRAM PENGEMBANGAN KOMPETENSI DIGITAL Prety Diawati; Dwi Aprilya Sari
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.v7i2.5090

Abstract

The rapid development of digital transformation encourages organizations to implement project management systematically to ensure projects are executed effectively and efficiently. This study aims to analyze the implementation of project management in a corporate digital competency development program, identify obstacles encountered during project execution, and examine the efforts undertaken to address those obstacles. This research employed a qualitative descriptive approach. Primary data were collected through observations, interviews with individuals involved in program implementation, and documentation, while secondary data were obtained from published company documents and relevant literature. The collected data were analyzed using the Miles, Huberman, and Saldana qualitative analysis model, which includes data reduction, data display, and conclusion drawing and verification. The findings indicate that the organization has implemented the five stages of the Project Management Life Cycle, namely initiation, planning, execution, monitoring and controlling, and closing. However, several challenges were identified, including adjustments to planning, changes in resource allocation, suboptimal risk management, and limited utilization of evaluation results as a basis for continuous improvement. The study concludes that project management has provided a structured framework for program implementation, yet its effectiveness can be enhanced through better planning, early risk identification, strengthened monitoring and controlling processes, and continuous evaluation to improve future project performance

Page 22 of 22 | Total Record : 216

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