LAND JOURNAL

ANALISIS KELAYAKAN ASPEK KEUANGAN USAHA LAUNDRY HOUSE DI JALAN SETIA BUDI NO.132, MEDAN: PENDEKATAN DESKRIPTIF KUALITATIF

2025-12-02T11:38:20+07:00

Penelitian ini bertujuan untuk menganalisis secara komprehensif studi kelayakan aspek keuangan pada usaha Laundry House milik Pak Edo yang berlokasi di Jalan Setia Budi No. 231, Simpang Kas Tasbi, Medan. Analisis dilakukan dengan menggali informasi keuangan melalui serangkaian pertanyaan yang mencakup lima komponen utama, yaitu kondisi umum keuangan usaha, pendapatan dan pengeluaran, pengelolaan dan pencatatan keuangan, permodalan dan pembiayaan, serta keberlanjutan finansial. Kajian ini menelusuri asal modal awal, sumber pendanaan, dan cara pengelolaannya dalam operasional sehari-hari, termasuk pemisahan keuangan pribadi dan usaha serta tantangan yang dihadapi dalam manajemen keuangan. Selain itu, penelitian ini mengidentifikasi kontribusi berbagai layanan laundry seperti kiloan, satuan, express, setrika, karpet, dan laundry sepatu terhadap pendapatan utama usaha, serta menelaah komponen pengeluaran terbesar seperti biaya bahan, listrik, air, gaji karyawan, dan perawatan mesin. Aspek musiman yang memengaruhi fluktuasi pendapatan juga dianalisis untuk melihat kemampuan usaha dalam menjaga stabilitas arus kas pada periode tertentu. Lebih lanjut, penelitian ini mengevaluasi sistem pencatatan keuangan yang digunakan, metode pembayaran pelanggan, dasar penetapan harga layanan, serta akses usaha terhadap pembiayaan eksternal seperti pinjaman atau dukungan modal lainnya. Berdasarkan hasil analisis, dapat disimpulkan bahwa pemahaman menyeluruh mengenai arus kas, struktur biaya, dan strategi pengembangan sangat penting bagi keberlanjutan usaha. Dengan demikian, penelitian ini memberikan gambaran lengkap mengenai kondisi finansial Laundry House milik Pak Edo serta menilai potensi kelayakan dan keberlanjutannya dalam jangka panjang.

ANALISIS MANAJEMEN PRODUKSI RM MINANG ASLI: STUDI KASUS UNTUK MENINGKATKAN EFISIENSI DAN KUALITAS HIDANGAN

2025-12-02T11:37:22+07:00

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.

PENGEMBANGAN PROTOTIPE STOCK OPNAME PERSEDIAAN BERBASIS KAMERA DAN AI PADA SISTEM ERP AKUNTANSI

2026-07-14T15:23:22+07:00

This study aims to develop and evaluate a camera-based and artificial intelligence-driven inventory stock opname prototype and to examine its implications for inventory recording accuracy, data update timeliness, and internal control within corporate accounting systems. The research population consists of all inventory items stored on warehouse racks at a single observation site, while the sample includes inventory units detected by the camera system in selected warehouse areas. A purposive sampling technique was applied based on camera visibility and the representativeness of the observation area. This study adopts an applied research approach with a quantitative-descriptive and experimental design. The methods employed include object detection using the Roboflow RF-DETR model, integration of detection results into an ERP system via a backend API, and comparative analysis between manual stock opname results and the AI-based system. The findings indicate that the implementation of camera- and AI-based stock opname improves inventory recording accuracy, as reflected by the high precision of object detection. Furthermore, integrating detection results into the ERP system enhances the timeliness of inventory data updates compared to periodic manual stock opname. The automated system also generates digital audit trails that strengthen inventory internal control. This study concludes that integrating camera-based AI detection with accounting systems has significant potential to improve inventory data quality and support the reliability of corporate financial reporting.

EVALUASI IMPLEMENTASI CORETAX MENGGUNAKAN TRIANGULASI KUANTITATIF BERBASIS KUISIONER DAN ANALISIS SENTIMEN INDOBERT

2026-07-14T15:24:29+07:00

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.

PERAN ENVIRONTMENTAL, SOCIAL, AND GOVERNANCE DALAM MENEKAN PRAKTIK TAX AVOIDANCE: STUDI SCOPING LITERATURE REVIEW DENGAN PENDEKATAN PRISMA

2026-03-09T15:50:48+07:00

This study examines whether the implementation of Environmental, Social, and Governance (ESG) contributes to reducing corporate tax avoidance practices using scooping literature review that combines empirical and conceptual findings in the fields of accounting and corporate governance. To find the relationship pattern between ESG and tax avoidance, leading international journals indexed by Scopus and Web of Science over the past ten years were investigated through a literature review and using the PRISMA method. The study shows that in terms of governance and social responsibility dimensions, higher ESG quality tends to correlate with lower levels of tax avoidance, although the strength of the relationship influenced by the institutional context and legal system of each country. The results indicate that ESG functions not only as a compliance tool but also as an ethical and reputational mechanism that limits corporate tax aggressiveness.

SUBSTITUTIVE VERSUS COMPLEMENTARY RELATIONSHIP BETWEEN ESG AND TAX AVOIDANCE: A SYSTEMATIC LITERATURE REVIEW (2016–2025)

2026-04-02T13:50:57+07:00

ESG has increasingly attracted the attention of investors, regulators, and the public, while corporate tax practices are viewed as part of governance accountability and a company’s contribution to society. The publication of GRI 2017: Tax has strengthened calls for tax transparency within sustainability agendas. However, empirical evidence remains mixed as to whether ESG constrains tax avoidance or moves in the same direction as tax avoidance. This study aims to disentangle the substitutive versus complementary dynamics between ESG and tax avoidance and to identify the conditions that shape the direction of this relationship. The study employs a Systematic Literature Review using a descriptive qualitative approach and the PRISMA technique. The literature search was conducted via Publish or Perish (Scopus-based) using the keywords “ESG” and “Tax Avoidance.” The synthesis indicates that most studies support a substitutive pattern, whereby higher ESG is associated with lower tax avoidance through stakeholder pressure, reputational risk, and stronger governance. Complementary patterns also emerge in certain contexts, particularly when ESG functions as a legitimacy strategy/reputational buffer or when tax avoidance serves as an economic channel mediating long-term value creation. This paper contributes by proposing a typology of findings and key contingencies. Policy recommendations emphasize strengthening tax governance and tax transparency to assess and enhance the consistency between ESG claims and corporate tax behavior.

PENGUNGKAPAN DAN AKUNTABILITAS: TINJAUAN LITERATUR ATAS PELAPORAN KEBERLANJUTAN SERTA PERILAKU PERUSAHAAN

2026-04-02T13:48:05+07:00

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

2026-04-08T10:29:59+07:00

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)

2026-04-08T10:41:08+07:00

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 RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. CHAMP RESTO INDONESIA TBK PERIODE 2022-2024

2026-02-21T12:58:07+07:00

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.

ANALISIS KAPASITAS FISKAL DAERAH DALAM PENGEMBALIAN PINJAMAN DANA PEN: STUDI PADA KABUPATEN BONE BOLANGO DENGAN PENDEKATAN DEBT SERVICE COVERAGE RATIO

2026-04-07T10:35:48+07:00

This study aims to analyze the impact of the National Economic Recovery (PEN) loan on the regional financial capacity of Bone Bolango Regency at the Regional Financial and Revenue Agency (BKPD). The PEN loan is a central government policy designed to accelerate economic recovery following the COVID-19 pandemic, which consequently creates repayment obligations, including principal and interest, for local governments. Therefore, an analysis of regional fiscal capacity is necessary to ensure sustainable financial management. This research employs a quantitative descriptive approach using the Debt Service Coverage Ratio (DSCR) as an indicator of the region’s ability to meet its loan repayment obligations. The data were obtained from the Regional Budget Realization Reports (LRA) of Bone Bolango Regency for the 2022–2023 fiscal years, including Local Own-Source Revenue (PAD), transfer revenues, mandatory expenditures, and loan principal and interest obligations. The results show that the DSCR value of Bone Bolango Regency in the 2022 fiscal year was 4.02, exceeding the minimum threshold of 2.5 established by the government. This indicates that the regional government possesses adequate fiscal capacity to repay the PEN loan. Although the loan imposes a burden on the Regional Budget (APBD) through interest payments and reductions in general transfer funds, technically Bone Bolango Regency is considered financially capable and eligible to fulfill its repayment obligations. This study concludes that the PEN loan does not directly weaken regional financial capacity, provided that revenue and expenditure management is carried out efficiently and strategically.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-04-29T09:47:16+07:00

This research analyzes the impact of Good Corporate Governance (GCG) on audit timeliness in healthcare companies listed on the Indonesia Stock Exchange (IDX). Audit delays are a recurring issue for many Indonesian public companies, including those in the health sector, making it a frequent subject of study. The objective is to evaluate whether GCG practices affect the speed of publishing audited financial reports. The study uses secondary data sourced from annual reports publicly available on the IDX website. A quantitative approach was applied, processed with Microsoft Excel and SPSS 27, using tools such as descriptive analysis, normality and autocorrelation tests, correlation analysis, determination tests, simple regression, and t-tests. Results show that GCG does not significantly influence audit delays in IDX-listed healthcare companies.

ANALISIS PENGARUH BIAYA TRANSPORTASI TERHADAP LABA BERSIH: STUDI KUANTITATIF PADA PT. POS INDONESIA (PERSERO) PERIODE 2021–2023

2026-04-29T09:46:42+07:00

Transportation costs are the total costs incurred by logistics or courier company during the
movement process from the point of origin to the final destination. This study aims to analyze
transportation 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 net
profit. This study uses a quantitative approach. The population in this study is 36 monthly profit
and loss financial statements. The sample in this study is 36 data through a saturated sampling
technique. The data used is secondary data obtained from Pos Indonesia (Persero)'s monthly
profit and loss financial statements for the 2021-2023 period. The analytical tools used in this
study 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 Product
and Service Solution) version 27 application. The results of this study state that transportation
costs (X) decreased in 2022 and increased in 2023. Net profit (Y) increases annually. Based on
the testing conducted, this study states that transportation costs have no effect on net profit in the
2021-2023 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 PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BNI CABANG PERGURUAN TINGGI BANDUNG

2026-04-30T13:42:11+07:00

The research activity was implemented at BNI Perguruan Tinggi Bandung to assess the the contribution of internal control and the implementation of Good Corporate Governance (GCG) on fraud prevention within the banking sector. The research was driven by the increasing number of fraud cases, including the misuse of CSR funds and customer account breaches, which reflect weaknesses in oversight mechanisms and governance practices in state-owned banks. This research aims to examine how internal control and good corporate governance influence fraud prevention. A quantitative methodology with a survey approach employed in this research gathered data by means of questionnaires administered to respondents. and subsequently analyzed using validity and reliability tests, multiple linear regression, and the both the coefficient of determination and the t-test as well as the F-test. The findings evidence suggests that internal control exerts a considerable impact on fraud prevention. positive impact on fraud prevention, whereas GCG demonstrates an effect that is not statistically significant. However, when examined simultaneously, both variables influence fraud prevention, underscoring the importance of strengthening internal systems and governance practices to foster a transparent and fraud-resistant organizational environment.

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KEPUASAN MUSTAHIK ATAS PENYALURAN DANA ZAKAT PRODUKTIF DI BAZNAS KOTA BANDUNG

2026-04-30T13:43:19+07:00

This study examines mustahik satisfaction in the productive zakat distribution program of BAZNAS Kota Bandung, as program success is determined not only by fund distribution but also by beneficiary satisfaction. The objective is to analyze the effect of accountability and transparency on mustahik satisfaction. Using a quantitative approach, data were collected through questionnaires from 88 mustahik respondents. Results show that accountability does not significantly influence mustahik satisfaction (t-value = 1.027; sig = 0.307), which may relate to the relatively low educational background of most mustahik, limiting their understanding of accountability. Conversely, transparency has a significant partial effect (t-value = 3.928; sig = 0.000). Simultaneously, accountability and transparency significantly affect mustahik satisfaction (F-value = 19.087; sig < 0.001), contributing 31% (R² = 0.310). The findings highlight that transparency plays a more dominant role than accountability in shaping satisfaction. It is recommended that BAZNAS enhance transparency practices and simplify accountability reporting to make it accessible and understandable for all mustahik.

PENGARUH DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURN OVER (TATO) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2026-05-06T13:54:11+07:00

Given the size of Indonesia's archipelago, logistics and transportation firms are essential to the country's economic expansion. In order to connect different regions, distribute commodities, and support economic activities that propel Indonesia's economic growth, an effective transportation system and dependable logistics are essential. A company's sound financial standing and effective management are demonstrated by its ability to sustain and grow profits year after year. However, current trends indicate that transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) are experiencing declining net profits, along with increasing liabilities related to company expansion. Therefore, the purpose of this study is to investigate the extent to which the Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) influence the profit growth of these organizations. This study's research methodology is a quantitative approach using secondary data under the heading of "associative clause." Descriptive statistical tests, normality tests, heteroscedasticity tests, multicollinearity tests, autocorrelation tests, product-moment correlation, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests were among the data analysis tools included in the purposive sampling technique. According to the study's findings, DER and TATO have no influence on profit growth, whereas DER and TATO have a partial negative but negligible impact on profit growth.

PENGARUH PAJAK AIR TANAH DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG

2026-05-08T16:12:27+07:00

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

2026-05-08T16:12:57+07:00

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

ANALISIS KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSETS (ROA) PADA BANK BJB

2026-05-08T16:11:40+07:00

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.

ANALISIS PENGELOLAAN PERSEDIAAN OBAT: PERAN SISTEM PENGENDALIAN INTERNAL, PENYUSUNAN ANGGARAN, DAN SISTEM INFORMASI AKUNTANSI

2026-04-21T09:44:30+07:00

Penelitian ini dimaksudkan guna menguji dan mengkaji pengaruh antar variabel sistem pengendalian internal serta penyusunan anggaran dalam tata kelola ketersediaan obat-obatan baik secara langsung, ataupun dengan sistem informasi akuntansi selaku variabel intervening. Populasi pada penelitian ini yaitu segenap pegawai yang bertugas pada Puskesmas wilayah Kecamatan Ciawi, Kabupaten Bogor. Teknik pengambilan sampel yang diterapkan yaitu nonprobability sampling melalui pendekatan sampling jenuh, yakni seluruh anggota partisipan ditetapkan selaku anggota sampel. Namun sebagian besar responden merupakan tenaga kesehatan yang berperan sebagai perencana pengadaan obat. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis data Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Data dikumpulkan melalui penyebaran kuesioner yang kemudian didukung oleh wawancara untuk memperkuat hasil penelitian secara lebih komprehensif dan akurat . Hasil penelitian menunjukkan bahwa sistem pengendalian internal dan penyusunan anggaran berpengaruh positif terhadap pengelolaan persediaan. Selain itu, keberadaan variabel sistem informasi akuntansi juga mampu memediasi hubungan antar variabel. Temuan ini membuktikan bahwasanya kian optimal implementasi sistem pengendalian internal dan penyusunan anggaran, serta didukung oleh sistem informasi akuntansi yang efektif, maka semakin optimal pula pengelolaan persediaan. Kesimpulan dari penelitian ini dapat menjadi rekomendasi bagi instansi bahwa pentingnya integrasi antara sistem pengendalian internal, penyusunan anggaran, dan sistem informasi akuntansi guna mendongkrak tingkat keberhasilan manajemen ketersediaan obat-obatan.

ANALISIS EFEKTIVITAS BANTUAN BAZNAS TERHADAP KESEJAHTERAAN PETANI KOPI DI DESA LUBUK BANGKAR KECAMATAN BATANG ASAI

2026-05-11T15:41:56+07:00

Penelitian ini dimotivasi oleh pentingnya efektivitas program bantuan dalam meningkatkan kesejahteraan masyarakat, khususnya petani kopi di Desa Lubuk Bangkar, Kecamatan Batang Asai, Kabupaten Sarolangun. Program bantuan yang disalurkan oleh Badan Amil Zakat Nasional (BAZNAS) diharapkan dapat meningkatkan produktivitas, pendapatan, dan kemandirian ekonomi petani. Seiring dengan pelaksanaan program, diperlukan evaluasi untuk menilai sejauh mana bantuan yang diberikan telah mencapai tujuan yang diinginkan. Tujuan penelitian ini adalah untuk menganalisis efektivitas program bantuan BAZNAS dalam meningkatkan kesejahteraan petani kopi dan mengidentifikasi strategi implementasi yang diterapkan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data meliputi wawancara, observasi, dan dokumentasi yang melibatkan petani kopi dan BAZNAS Kabupaten Sarolangun. Analisis data dilakukan secara deskriptif dengan menafsirkan temuan lapangan. Hasil penelitian menunjukkan bahwa program bantuan BAZNAS berupa modal usaha, fasilitas produksi, dan pendampingan telah memberikan dampak positif terhadap peningkatan pendapatan petani kopi. Pendapatan rata-rata petani meningkat setelah menerima bantuan, dari sekitar Rp 1.000.000–1.700.000 menjadi Rp 2.150.000–2.800.000 per bulan. Selain itu, program ini juga meningkatkan produktivitas dan kualitas panen. Kesimpulan dari penelitian ini adalah program bantuan BAZNAS cukup efektif dalam meningkatkan kesejahteraan petani kopi, meskipun belum sepenuhnya optimal. Oleh karena itu, perlu dilakukan perbaikan dalam hal pendampingan, pemantauan, dan penguatan kelembagaan untuk memastikan dampak yang lebih berkelanjutan.

PENGARUH KEPUASAN PELANGGAN TERHADAP REPEAT ORDER DI PERUSAHAAN E-COMMERCE STUDI KASUS: SHOPEE

2026-05-21T14:08:52+07:00

This study aims to determine the effect of customer satisfaction on repeat orders at the e-commerce company Shopee. Customer satisfaction is defined as the feeling that arises after comparing a product’s performance with expectations, while repeat orders reflect customer loyalty and market stability. This research employed a quantitative method with an associative problem formulation and primary data. The analytical techniques used included validity testing, reliability testing, normality testing, correlation coefficient analysis, simple regression analysis, coefficient of determination, and t-test. The results showed that the data used were valid and reliable. The correlation test indicated a very strong relationship between customer satisfaction (X) and repeat orders (Y). The simple regression analysis demonstrated a positive influence of variable X on Y. The coefficient of determination value of 96.8% indicates that customer satisfaction significantly influences repeat orders (sig. < 0.05), while the remaining percentage is influenced by other factors.

PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG

2026-05-21T14:10:16+07:00

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.

PENGARUH TOTAL ASET DAN TOTAL HUTANG TERHADAP LABA BERSIH PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-05-21T14:10:55+07:00

Net income is essential for every company, and achieving it requires proper financial planning. Among the financial components, total assets and total debt are considered to influence net profit. This research examines how these two variables affect the net profit of state-owned enterprises listed on the IDX. This research utilizes a quantitative method employing secondary information derived from financial reports, analyzed with various statistical methods such as correlation, regression, and hypothesis testing. The study results suggest that total assets have a significant beneficial impact on net income, while total debt shows a meaningful detrimental influence. When tested concurrently, both total assets and total debt show a significant influence on net income.

IMPLEMENTASI MARKETPLACE DIGITAL “NITI” BERBASIS WEB SEBAGAI SARANA PROMOSI GAME KARYA ANAK BANGSA

2026-06-02T09:34:04+07:00

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.

ANALISIS PENGARUH AUDIT SWITCHING, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2024

2026-06-04T16:18:07+07:00

This study aims to analyze the effect of audit switching, audit tenure, and the size of Public Accounting Firms (PAFs) on audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using logistic regression and purposive sampling, resulting in 140 observations from 35 companies. Audit quality was measured using the Earnings Surprise Benchmark based on Return on Equity (ROE). The results show that, both partially and simultaneously, the three independent variables have no significant effect on audit quality (significance value > 0.05) and exhibit a weak relationship. The model's classification accuracy also suggests that other factors beyond the examined variables may have a stronger influence on audit quality.

ANALISIS COST-BENEFIT KONVERSI KENDARAAN JABATAN KE ELECTRIC VEHICLE: STUDI KASUS PT POS INDONESIA (PERSERO) REGIONAL 3

2026-07-10T11:10:00+07:00

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

2026-07-14T15:25:38+07:00

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

ADDRESSING THE LEARNING INVESTMENT PARADOX IN ASEAN DIGITAL LOGISTICS: DEVELOPMENT OF AN INTEGRATED ROTI-DBOM FRAMEWORK

2026-06-10T11:46:02+07:00

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.