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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 20 Documents
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Search results for , issue "Vol. 5 No. 1 (2024): Januari 2024" : 20 Documents clear
ANALISIS PERHITUNGAN DESAIN LAYOUT GUDANG SPAREPART KAPAL PADA KANTOR CABANG MERAK - BAKAUHEUNI PT. ASDP Mulyati, Erna; Hamidin, Dini; maniah, Maniah; Hidayat, Syamsu
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.2914

Abstract

PT ASDP is a company engaged in the field of water transportation. Its main function is to provide access to inter-island public transportation as well as transportation access to areas that do not yet have crossings. Maintenance of ships at PT. ASDP is a must, so the speed of warehouse services in providing spare parts is important. Currently, the spare parts storage warehouse belongs to a third party (BGR warehouse) which shows a large accumulation of goods. This will result in damage if the spare part has a limited-service life and an increase in warehouse rental costs on third parties. Therefore, PT ASDP plans to transfer its spare parts to branch warehouses in Merak and Bakauheuni. This study aims to determine the layout design of the ship spare parts warehouse for PT ASDP branch offices in Merak and Bakauheuni using the class-based storage method, along with the calculation of the needs of using racks and bins. The result of the study is the layout design of the Bakauheni and Merak branch warehouses along with racking and bin needs that can be used as a reference for PT. ASDP in simplifying the process of inbound and outbound spare parts.
PENGARUH FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN PELAPORAN TERINTEGRASI SEBAGAI VARIABEL INTERVENING Suryo, Medianto; Maulana, Dikdik
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3018

Abstract

Perusahaan adalah sebuah organisasi yang mencakup sekelompok individu yang bekerja sama untuk mencapai tujuan organisasi. Nilai perusahaan yang tinggi merupakan keinginan pemilik perusahaan, karena nilai yang tinggi menunjukkan bahwa kekayaan pemegang saham juga tinggi Investor juga lebih tertarik untuk menanamkan sahamnya pada perusahaan yang memiliki prospek bagus untuk meningkatkan shareholder value, tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh Financial Leverage dan Ukuran Perusahaan, terhadap Nilai Perusahaan dengan Pengungkapan Pelaporan Terintegrasi sebagai Variabel Intervening. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2019 berjumlah 671 perusahaan, serta pengambilan sampel dengan teknik purposive sampling dengan kriteria tertentu. Teknik analisis data yang digunakan dalam penelitian ini adalah koefisien korelasi, uji normalitas data, analisis jalur, analisis regresi linier sederhana, analisis koefisien determinasi, uji-t dan uji-f. Perhitungan statistik menggunakan SPSS for windows version 22. Penelitian ini menunjukkan bahwa Financial Leverage dan Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan dengan Pengungkapan Pelaporan Terintegrasi sebagai Variabel Intervening dan telah berpengaruh secara parsial.
ANALISIS DAN RANCANGAN SISTEM INFORMASI MONITORING PIUTANG PELANGGAN BISNIS MENGGUNAKAN WHATSAPP GATEWAY API Armiati, Sari; Mulyati, Khairaningrum; Wiranda, Adi Tiya
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3146

Abstract

PT XYZ as a company engaged in the service sector has services for sending letters and packages on credit to partners who already have cooperation agreements. Every incoming shipment from partners will become receivable, then the company records each incoming receivable so that it is monitored so that partners do not pay receivables beyond the due date. Activities that support the management of receivables are reporting of each receivable to determine the amount and maturity of the receivable. The current accounts receivable management business process is still semi-computed, therefore it is necessary to have a special system that can manage accounts receivable activities properly so that they can be controlled from period to period by providing receivable notification features to partners. In this study, which is part of the development of a receivables information system, which is reflected in the financial rules regarding receivables. Research activities are carried out in the analysis phase and the information system design phase. Information system analysis uses Porter's value chain to describe ongoing activities and BPMN notation to model the main activity business processes. As for the design is done using an object-oriented approach. In designing this system, the tools used to describe processes and databases are designed using the Unified Modeling Language (UML) which provides accounts receivable management features, notifications using Whatsapp chat media and accounts receivable reporting features. The output of the research is in the form of a report on the design of an information system for monitoring receivables using the Whatsapp Gateway API, software documents and research publications. The design of the information system built can make it easier for system developers to build management systems and monitor receivables at PT XYZ.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Aprianti, Vika; Eka Putra, Okta; Fadillah Sagita, Dena
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3270

Abstract

This research was conducted with the aim of knowing the description and influence of Return on Assets, Earning Pershare, Price Earning Ratio, Exchange Rates and Inflation on the share prices of the coal subsector listed on the Indonesia Stock Exchange (BEI) for 2018-2022. The research method used in this research is quantitative analysis with descriptive and verification methods to determine the description of internal factors (Return on Assets, Earning Pershare, Price Earning Ratio). This research uses secondary data in the form of annual reports from each company, with a sample size of 23 companies and 115 financial reports using non-probability sampling techniques, purposive sampling. Data testing techniques are carried out using classical assumption tests, multiple linear regression coefficient tests, coefficient of determination tests, and hypothesis tests. Based on the results of research using the determination test, it was found that the Return on Assets variable had an effect on stock prices by 3.7%, the Earning Pershare variable had an effect on stock prices by 8.6%, while the Price Earning Ratio variable had an effect on stock prices by 0.6%, The exchange rate variable has an effect on stock prices by 2.2% and the inflation variable has an effect on stock prices by 1%. The verification results found that the variable Return on Assets had an effect on stock prices, Earning Pershare had an effect on stock prices, Price Earning Ratio had no effect on stock prices, Exchange Rates had no effect on stock prices, Inflation had no effect on stock prices and the Variables Return on Assets, Earnings Pershare, Price Earning Ratio, Exchange Rate and Inflation were simultaneously found to have a significant influence on share prices.
APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT Supriadi, Adi
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3367

Abstract

This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.
PENGARUH TOTAL ASET TERHADAP LABA BERSIH PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN Mulyanti, khairaningrum; Husaen, Muhammad
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3371

Abstract

Untuk mencapai laba yang maksimal, perusahaan juga dapat memanfaatkan faktor lain sebagai alat untuk meningkatkan laba salah satunya aset. Hal ini kerena aset sangat penting dalam menjalankan dan mengembangkan operasi bisnis suatu perusahaan. Semakin baik dalam penggunaan aset maka semakin baik juga operasi bisnis dan dapat memaksimalkan laba bersih suatu perusahaan. Penelitian ini dilakukan untuk mengatahui bagaimana pengaruh total aset terhadap laba bersih baik secara masing-masing maupun bersamaan pada Bank Umum Syariah. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder dan jenis perumusan masalah asosiatif yang memiliki hubungan sebab akibat. Populasi dalam penelitian ini adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di OJK tahun 2021. Pengambilan sampel dengan menggunakan teknik purposive sampling, sampel yang digunakan adalah laporan neraca dan laporan laba rugi tahun 2017-2021 dengan total sampel sebanyak 55. Teknik analisis data yang digunakan dalam penelitian ini adalah uji normalitas data, analisis korelasi product moment, analisis regresi linier sederhana, analisis koefisien determinasi dan uji t-test. Hasil dari penelitian ini adalah tidak terdapat pengeruh antara Total Aset terhadap Laba Bersih pada Bank Umum Syariah yang terdaftar di OJK tahun 2021.
PENGARUH RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Juwita, Rukmi; Novita Pardosi, Mawar
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3372

Abstract

Return on Assets is a ratio that takes into account the amount of net profit after tax from the total assets. Net Profit Margin is a ratio that takes into account the amount of net profit after tax from sales. Researchers have a goal to examine the state of Return on Assets and Net Profit Margin in the Automotive and Component Sub-Sector companies and also examine whether or not there is an influence on Return on Assets and Net Profit Margin partially or simultaneously on profit growth in the Automotive and Sub-Sector companies. Components listed on the Indonesia Stock Exchange. This study uses a quantitative method in the form of an associative problem formulation with a causal relationship, and by using secondary data sources. Researchers took 33 samples in the form of annual financial reports or annual reports of companies in the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange. Data analysis techniques used by researchers are; descriptive statistical analysis, product moment correlation, multiple correlation, multiple linear regression, coefficient of determination, partial test, simultaneous test. The results of partial hypothesis testing between Return on Assets and Net Profit Margin have no effect on profit growth. And simultaneously there is no significant effect between Return on Assets and Net Profit Margin on profit growth. The results of R Square, where the percentage value of the influence of the independent variable simultaneously on the dependent variable is 11.1% and the rest is 88.9% where the rest is influenced by other variables and factors.
PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) Yulientinah, Dewi Selviani; Khatami, Raihani Nurjannah
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3374

Abstract

The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.
PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA Fatmawati, Ade Pipit; Aprillia, Eunike
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3375

Abstract

In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE SEBELUM DAN SETELAH PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020 Maulana, Jaka; Sukwana, Nabila Alkautsaria
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3376

Abstract

Sektor transportasi di Indonesia merupakan salah satu infrastruktur maupun layanan jasa yang dijadikan sebagai penggerak kegiatan perekonomian yang pada waktunya akan menjadi penentu tingkat keunggulan daya saing suatu perekonomian. Penelitian ini dilatarbelakangi oleh adanya fenomena dimana beberapa perusahaan seperti PT Garuda Indonesia Tbk mengalami banyak penurunan keuntungan di masa pandemi covid-19, hal yang sama terjadi pada perum damri dan PT. KAI. Dalam hal ini financial distress sangat berpengaruh dalam perusahaan bersangkutan untuk mengetahui seberapa perlu dilakukannya persiapan sebelum mengalami kebangkrutan dimasa pandemi covid-19. Penelitian ini bersifat kuantitatif. Dengan pengujian hipotesis menggunakan uji independent t test,, namun sebelum itu dilakukan pengujian normalitas data dengan hasil data berdistribusi normal dan homogen . Perhitungan statistik menggunakan SPSS for windows version 25. Hasil pengujian hipotesis menggunakan uji independent t test adalah tidak terdapat perbedaan antara jumlah perusahaan yang mengalami financial distress sebelum dan setelah pandemi covid-19 tahun 2019-2020

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