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Muhammad Rizal Satria
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rizalstr@ulbi.ac.id
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+628112284242
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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 136 Documents
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ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG Fatmawati, Ade Pipit; Hidayah, Nurul
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3639

Abstract

Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.
PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG SATRIA, MUHAMMAD RIZAL; Mayasari, Aghnia Nur
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3640

Abstract

Internal Audit is a series of processes and technical personnel within a company that confirms the accuracy of financial information and activity procedures according to regulations. The purpose of this study was to determine internal audit control and sales control and to determine the effect of internal audit on internal sales control in the regional public company PT X, Bandung City. Internal audit also provides very objective information regarding the accuracy of sales data which will become the basis for management decision making. Sampling using purposive sampling. Collecting data using literature study, questionnaires. For data analysis techniques using validity test, reliability test, data normality test, Spearman rank correlation analysis. Simple linear regression analysis, Determination Coefficient Test, t test. The results showed that internal audit had a significant effect on internal control of sales at the public company in the PT X area, Bandung City.
PENGARUH PENJUALAN TERHADAP RETURN ON ASSET PADA PT.KERTAS PADALARANG (SECURITY PAPER MILL) PERIODE 2020-2021 Maryana, Diana; Rachmawati, Fitria
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3653

Abstract

Sales are activities carried out by sellers in selling goods and services with the dream of getting profits from these transactions and sales can be interpreted as transferring or transferring ownership rights to goods or services from the seller to the buyer. Return on Assets (ROA) is the result of return on assets which is a ratio that shows how much the contribution of assets is in creating net income. The purpose of this study was to determine the effect of sales on return on assets at PT.Kertas Padalarang (Security Paper Mill). So in this study the research method used is a quantitative method using the formulation of associative problems. The data used is primary data. While the analysis technique used is product moment correlation test, simple regression analysis, analysis of the coefficient of determination, t test. Based on the results of the analysis of sales data on return on assets, it can be concluded that there is a significant influence indicated by a significant alpha number of 0.010 <0.05.
Kualitas Audit: Fee Audit Dan Ukuran Kantor Akuntan Publik Maulana, Yana; Maulana, Dikdik; Maulana, Jaka
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3667

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fee audit dan ukuran kantor akuntan publik terhadap kualitas audit. Fee audit dan ukuran kantor akuntan publik merupakan variabel independen sedangkan kualitas audit merupakan variabel dependen. Jumlah sampel yang digunakan adalah 78 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2021 sampai 2023. Penelitian diolah menggunakan data sekunder yaitu laporan keuangan perusahaan yang berasal dari Bursa Efek Indonesia. Data dikumpulkan dengan menggunakan metode purposive sampling sesuai dengan syarat-syarat yang sudah ditentukan. Data dianalisis dengan model analisis regresi linear berganda. Hasil dari penelitian ini adalah fee audit tidak berpengaruh terhadap kualitas audit dan ukuran kantor akuntan public berpengaruh terhadap kualitas audit
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT POS INDONESIA (PERSERO) KOTA PADANG Diawati, Prety; Noorsyafira, Nabilla; Sugesti, Hesti; ismail, Hariadi
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3668

Abstract

This study aims to determine the effect of reward on employee performance and the effect of punishment on employee performance of PT. Pos Indonesia (Persero) Padang City. With rewards and punishments, it can help the management of human resources that have the potential to improve their performance within the company. This research consists of the theory of human resource management, and the theory of reward, punishment, and employee performance, as well as previous research, frameworks, and hypotheses. This study uses causal associative with a quantitative approach. The population of this study was 133 employees and the sample in this study was 52 employees based on the non-probability sampling technique using the Purposive Sampling Method. Data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression. Based on the results of the research that the author has researched, it can be concluded that the hypothesis testing for reward and punishment variables on employee performance, based on the F test it was found that H3 was accepted = there was a positive and significant influence between reward and punishment on employee performance. Reward and punishment affect employee performance, this is based on the R2 value of the variation of reward and punishment can be explained by independent variables that can be influenced by other factors not examined in this study. Suggestions from the author to the leadership of PT. Pos Indonesia (Persero) Padang City, to manage the rewards that have been given so far to be adjusted to the standard of work that has been completed by employees, so that employees feel more concerned about their welfare by the company.
Analisis Kinerja Koperasi Pegawai SMP Negeri 1 Lembang Menggunakan Balanced Scorecard dan SWOT/TOWS Tanjung, Riani; Fauzan, Mohamad Nurkamal
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3671

Abstract

Penelitian ini bertujuan untuk mengetahui perencanaan strategis dalam mengukur kinerja Koperasi Pegawai SMP Negeri 1 Lembang, agar keberhasilan dapat terukur secara cermat dengan indikator dari empat perspektif Balanced Scorecard, yaitu Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal, serta Perspektif Pembelajaran dan Pertumbuhan. Selain itu, penelitian ini juga mengaplikasikan analisis SWOT/TOWS untuk memberikan alternatif strategi yang lebih komprehensif dan mendalam. nalisis SWOT/TOWS yang dilakukan mengidentifikasi berbagai kekuatan, kelemahan, peluang, dan ancaman yang dihadapi koperasi, dan menghasilkan beberapa strategi yang dapat diterapkan. Strategi SO (Strengths-Opportunities) melibatkan pemanfaatan sistem informasi manajemen yang memadai untuk mengimplementasikan teknologi keuangan baru. Strategi WO (Weaknesses-Opportunities) berfokus pada diversifikasi sumber pendapatan. Strategi ST (Strengths-Threats) menggunakan stabilitas modal untuk mengatasi ketidakstabilan ekonomi global, sementara strategi WT (Weaknesses-Threats) mengembangkan rencana mitigasi risiko.Balanced Scorecard yang disusun memberikan kerangka kerja yang jelas untuk peningkatan kinerja koperasi di berbagai perspektif.

Page 14 of 14 | Total Record : 136

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