LAND JOURNAL

PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2025-01-07T11:07:30+07:00

Dalam menentukan keputusan berinvestasi investor akan mempertimbangkan nilai perusahaan. Kesejahteraan para investor akan meningkat seiring dengan peningkatan nilai perusahaan, sehingga investor menginginkan para manajer untuk meningkatkan laba agar dividen yang didapatkan oleh investor kian meningkat dan menambah kesejahteraanya sehingga meningkatkan nilai perusahaan. Perusahaan yang bernilai tinggi maka akan bereputasi baik dan menarik perhatian para investor, sehingga perusahaan berlomba-lomba untuk meningkatkan nilai perusahaanya. Penelitian ini merumuskan masalah apakah ukuran perusahaan dan struktur modal berpengaruh terhadap nilai perusahaan Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan terhadap nilai perusahaan sektor makanan dan minuman yang Terdapat di Bursa Efek Iindonesia Tahun 2021-2023. Populasi pada penelitian ini adalah perusahaan manufaktur Sektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023. Dengan teknik sampling yang digunakan purposive sampling. Sampel yang digunakan adalah 35 Perusahaan manufaktur Sektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia. Teknik Analisis data menggunakan teknik analisis regresi berganda dengan menggunakan program SPSS 26. Hasil yang di peroleh dalam penelitian ini yaitu Ukuran perusahaan berpengaruh terhadap nilai perusahaan, Struktur modal tidak berpengaruh terhadap nilai perusahaan. Untuk mendapatkan hasil yang lebih representatif, penelitian lanjutan dapat dilakukan dengan. 1) Memasukkan variabel lain yang relevan ke dalam model analisis. 2) Menggunakan metode statistik yang lebih kompleks untuk menangkap hubungan non-linier atau interaksi antarvariabel. 3) Memperbaiki kualitas data, seperti memperbesar ukuran sampel atau menggunakan data yang lebih representatif.

MANAGEMENT FRAUD PADA PERUSAHAAN JASA

2025-01-08T10:48:33+07:00

Fraud atau kecurangan dalam lingkungan perusahaan jasa merupakan salah satu ancaman serius yang dapat mempengaruhi kinerja operasional dan reputasi bisnis secara signifikan. Kecurangan ini seringkali mencakup manipulasi data, penggelapan dana, serta penyalahgunaan wewenang yang dapat merugikan perusahaan dan para pemangku kepentingan. Manajemen fraud menjadi penting untuk mengidentifikasi, mencegah, dan menangani potensi kecurangan sejak dini melalui pengembangan sistem pengendalian internal yang efektif dan pemanfaatan teknologi digital. Kata kunci dalam penelitian ini mencakup fraud, perusahaan jasa, manajemen risiko, pengendalian internal, dan teknologi digital. Studi ini berfokus pada faktor-faktor yang mempengaruhi terjadinya fraud di perusahaan jasa serta bagaimana penerapan manajemen risiko dan pengendalian internal yang efektif dapat meminimalisasi risiko tersebut. Faktor-faktor internal seperti lemahnya kontrol keuangan, kurangnya transparansi dalam proses bisnis, dan sistem audit yang kurang memadai merupakan penyebab utama kecurangan dalam perusahaan jasa. Di sisi lain, faktor eksternal yang turut berkontribusi termasuk tekanan kompetisi pasar dan ketidakpastian ekonomi yang mendorong individu atau kelompok untuk melakukan tindakan fraud guna memenuhi target kinerja atau keuntungan pribadi. Penelitian ini juga menyoroti pentingnya peran konsultasi internal dalam mengidentifikasi risiko fraud dan meningkatkan tata kelola perusahaan yang berintegritas. Konsultasi internal berperan sebagai pihak yang independen untuk mengevaluasi sistem kontrol, menilai kerentanan risiko, dan memberikan rekomendasi perbaikan kepada manajemen. Dalam konteks ini, integritas dan kompetensi tim internal audit sangat penting untuk memastikan proses evaluasi berjalan objektif dan efisien. Selain itu, peran serta manajemen dalam menciptakan budaya organisasi yang anti-kecurangan menjadi komponen krusial.

PENGARUH LONG TERM DEBT TO EQUITY RATIO DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023

2025-01-07T12:31:42+07:00

A retail company is a person or business whose primary business is selling directly to end users in small quantities. After the phenomenon of changes in shopping trends and declining profits that led to the closure of several retail establishments, the author is interested in conducting Conduct research on the subject. This study plans to decide the effect of long haul obligation to value proportion and deals development on monetary trouble in retail subsector organizations recorded between 2021-2023 on the Indonesia Stock Trade. Quantitative techniques and secondary data are used in this investigation. A purposive selection approach was used to pick 105 samples in total. A two-tailed test was used to evaluate the hypothesis. Numerous techniques, including the data normalcy test, coefficient of determination, multiple correlation, product moment correlation, various relapse examination, T test, and F test, were utilized for the information investigation. The review's discoveries show that while long haul obligation to value proportion altogether affects monetary difficulty, deals development affects it.

PENGARUH ARUS KAS OPERASI DAN LABA BERSIH TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR LOGISTIK DAN PENGANTARAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-01-07T12:44:03+07:00

The growth of e-commerce and increasing people's purchasing power has boosted logistics and shipping, thereby attracting investors to invest. Shares are the most popular investment instrument because of their profit potential, even though share prices often fluctuate. To minimize risk, investors need to understand the company's performance. This research aims to assess the impact of operating cash flow and net profit on the share prices of companies belonging to the logistics and shipping sub-sector listed on the Indonesia Stock Exchange. and is expected to become a reference for further research. The quantitative method used is a purposive sampling technique. There are 11 sample companies with a total of 33 data from annual financial reports on logistics and shipping sub-sector companies listed on the Indonesia Stock Exchange. Data were analyzed using several methods, including Normality Test, Product Moment Correlation Test, Multiple Correlation Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, t Test, and F Test. Based on the results of the t test carried out using IBM SPSS Statistics version 25, it was found that Operating cash flow and net profit have a partially negative and significant impact on share prices. However, the F test results show that operating cash flow and net profit simultaneously have a positive and significant influence on share prices.

PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH PADA PERUSAHAAN SUB INDUSTRI MAKANAN OLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023

2025-01-07T12:33:50+07:00

The impact of inflation has had a big impact on the food and beverage industry due to the surge in raw material prices, logistics costs and fuel oil which has an impact on the total cost of production. Under these conditions, of course the company will suffer the impact of stagnant profit margins and even tend to weaken. Inflation that continues to increase will cause a recession. The increase in prices of goods causes a decrease in people's purchasing power, thereby making the food and beverage industry sluggish. The phenomenon of global recession can cause company bankruptcy, because a decrease in demand will result in a decrease in company profits. The aim of this research is to find out whether there is an influence of production costs on net profit in processed food sub-industry companies. The data used in this research is secondary data. And the samples used were 42 samples of financial reports from processed food sub-industry companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research uses quantitative methods. The data analysis techniques used are normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and hypothesis testing (t test). The results of the t test carried out using IBM SPSS Statistics 27, show that there is a significant influence between production costs and net profit.

Keywords: Production Costs, Net Profit, Processed Food Sub-Industry

PENGARUH TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI DAERAH JAKARTA SELATAN

2025-01-07T12:30:45+07:00

In the face of increasingly fierce business competition and various problems in Indonesia, the role of public accounting services is very important with high demands for relevance and reliability. Auditors from the Public Accounting Firm (KAP) are responsible for providing reliable assurance of financial statements, but audit quality is still a concern due to incidents of fraud. This study aims to analyze the effect of time budget pressure and audit fees on audit quality. The problems discussed include the effect of time budget pressure on audit quality, the effect of audit fees on audit quality, and the effect of both simultaneously. This study uses primary data from questionnaires distributed to 70 auditors at 10 KAPs in South Jakarta. The sample selection was selected using purposive sampling technique. The hypothesis was tested with a two-tailed test. Analysis techniques include descriptive statistics, validity test, reliability test, normality test, Pearson product moment correlation analysis, multiple correlation analysis, multiple linear regression analysis, t test, F test, and coefficient of determination analysis. The test results show that partially, time budget pressure has a significant effect on audit quality, while audit fees have no significant effect. The F test results show that time budget pressure and audit fees simultaneously have no significant effect on audit quality, with a coefficient of determination of 7%.

PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-01-07T12:27:43+07:00

In carrying out its operational activities, the company often ignores the impact of these activities on the surrounding environment, where the impact can be detrimental to the environment. When a company has managed its environment well, it has good environmental performance. In the effort to manage the environment, there are several activities related to the environment that result in expenses for the company in the form of environmental costs. Good environmental performance and proper environmental cost management reflect that the company's financial performance is good. One form of a company's financial performance can be measured by its Net profit margin. Based on this phenomenon, the purpose of compiling this report is to find out how the influence between environmental costs and environmental performance on financial performance in agricultural sub-sector companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research with a total of 40 samples derived from sustainability reports and annual reports from manufacturing companies in the agricultural sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period, with analytical tools consisting of product moment correlation tests, multiple correlation tests, multiple regression tests, determination coefficients, F tests and T tests. The results of this test show that partially environmental costs have a negative influence on financial performance, while environmental performance partially has no influence on financial performance. Meanwhile, simultaneously environmental costs and environmental performance have a positive and significant influence on financial performance.

ANALISIS KOMPARATIF PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI PASAL 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 DENGAN PP NOMOR 58 TAHUN 2023 PADA KLIEN PT HPA UNTUK PERIODE TRIWULAN I TAHUN 2024

2025-01-07T11:57:55+07:00

The regulation governing income tax article 21 is Law No. 7 of 2021 but this regulation has weaknesses in the form of calculations that confuse taxpayers which cause taxpayers to be unwilling to pay their taxes. Therefore, the government issued PP No. 58 of 2023. The purpose of this study is to determine the difference in Income Tax Article 21 using Law No. 7 of 2021 with PP No. 58 of 2023. The research method used in this research is quantitative using secondary data and processed using the SPSS application. The analytical tools used in this study are normality test, homogeneity test and mann-whitney U-test. The results showed that there was no significant difference in tax payable article 21 based on Law No. 7 of 2021 with PP No. 58 of 2023.

PENGARUH LABA BERSIH OPERASI DAN ARUS KAS OPERASI TERHADAP DIVIDEN TUNAI PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-01-07T11:51:41+07:00

When deciding whether to distribute profits as retained earnings or dividends, companies that choose to do so must take into account a number of variables. This study aims to ascertain the impact of operating net income and operating cash flow, both independently and simultaneously, on cash dividends in businesses in the construction subsector. This study uses a quantitative approach that utilizes secondary data to formulate causally related associative problems. The independent variables in our analysis are operating cash flow and operating net income. The variable studied is Cash Dividend. Pharmaceutical businesses listed on the IDX are the study population. Purposive sampling is a strategy used to conduct sampling based on pre-existing criteria. Data normalization test, multiple correlation, multiple linear regression, product moment correlation, t-test, and f-test as well as coefficient of determination analysis are the techniques used in the data analysis of this study. The findings of the study indicate that net income affects cash dividends while operating cash flow does not. In addition, pharmaceutical companies listed on the Indonesia Stock Exchange may be directly affected by the allocation of cash funds.

DETERMINAN KEPUTUSAN UMKM MENGGUNAKAN FASILITAS KREDIT BANK

2025-01-07T11:28:28+07:00

This research aims to explore the factors influencing the decision-making of micro, small, and medium enterprises (MSMEs) in choosing financing sources, focusing on attitudes towards debt, risk profiles, and financial knowledge among MSME owners in Indonesia. The study employs the Theory of Planned Behavior (TPB) as a framework to understand how attitudes, subjective norms, and perceived behavioral control influence the intentions and decisions of MSMEs to access bank credit facilities. The population comprises MSMEs registered under the Yayasan Bina Insani Gemilang Indonesia. A sample of 400 MSME owners was selected using simple random sampling techniques. Data was collected through both online questionnaires and direct interviews to accommodate a diverse range of respondents.

The key findings indicate that while MSME owners show a general hesitation towards formal bank loans, attitudes towards debt and financial knowledge significantly impact their borrowing intentions. The study reveals that subjective norms and perceived behavioral controls are critical in shaping these intentions, suggesting that external opinions and perceived ease of obtaining credit strongly influence decision-making processes. Most notably, despite the available formal credit facilities, many MSMEs continue to rely on informal lending due to perceived barriers and skepticism towards formal banking terms.

In conclusion, the research underscores the need for targeted government policies and bank strategies that address the specific fears and hurdles faced by MSMEs. Improving financial literacy and altering perceptions about formal credit risks may encourage more MSMEs to engage with banks, potentially leading to enhanced economic growth and financial inclusion in the region.

ANALISIS OPTIMALISASI BIAYA PENGIRIMAN DENGAN MENGGUNAKAN METODE LEAST COST PADA PT SINARMAS LOGISTIK INDONESIA

2025-01-08T13:59:31+07:00

PT Sinarmas Logistik Indonesia is one of the companies engaged in land transportation and services. This Final Project aims to solve the problem of optimizing the company's shipping costs using the Least Cost method, using POM QM software for shipping cost optimization calculations. The research aims to reduce shipping costs which currently reach Rp 1,093,771,999 in March 2024. The analysis results show that the application of the least cost method can reduce shipping costs to Rp 363,381,910. To validate the results, a two-sample correlated comparative hypothesis test was conducted using IBM SPSS Statistics version 27, resulting in a tcount of 6.720 and a ttable of 1.98326. Because tcount> ttable, H₀ is rejected and Ha is accepted, indicating that there is a difference in the comparison of shipping costs before and after using the Least Cost method.

ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI PT XYZ DENGAN MENGGUNAKAN SISTEM E-FAKTUR VERSI DEKSTOP DALAM PENINGKATAN KEPATUHAN PAJAK

2025-01-07T13:00:01+07:00

Value Added Tax (VAT) is a tax collected from the consumption of goods and services in the Customs Area which applies to Taxable Entrepreneurs (PKP). To provide significant contribution results, a maximum level of taxpayer compliance is required so that community prosperity is guaranteed. The level of taxpayer compliance can be seen from how a taxpayer can complete the calculation of the tax owed which will be remitted to the state. To support the level of taxpayer compliance, the government provides an integrated system that makes it easier for taxpayers to fulfill their tax obligations. This system is called the E-Faktur system. This research aims to analyze the calculation of Value Added Tax at PT XYZ using the Desktop version of the E-Invoice system in Improving Tax Compliance. This research uses a descriptive qualitative method using secondary data which includes invoices, NTPN, and proof of state revenue. The research results show that the E-Faktur system makes it easy to calculate and report PT XYZ's VAT so that PT XYZ has complied with all tax regulations in fulfilling its tax obligations, especially in collecting Value Added Tax.

PELAPORAN SPT MASA PPH 21 WAJIB PAJAK ORANG PRIBADI DENGAN MENGGUNAKAN E-BUPOT PADA KANTOR KONSULTAN PAJAK EXCELLENT EAGLESWAN: SKEMA PENGENAAN TARIF EFEKTIF RATA-RATA (TER)

2025-01-07T13:00:47+07:00

The change in the calculation scheme & the deduction of PPh 21 rates for individual taxpayers and the change in reporting procedures for the periodic tax return electronically require taxpayers to adapt to these changes. The objective of this study is to assist taxpayers in understanding the effective tax rate and reporting procedures using e-Bupot so that taxpayers are not confused about the procedures that have been determined. This research uses a qualitative method by observing client salary data. Data regarding client salaries were obtained from observations conducted at the Excellent Eagleswan, Tax Consultant Office. In addition, we also conducted simulations using the online DJP website through e-Bupot. E-Bupot is used to make it easier for taxpayers to report Periodic Tax Return PPh 21 which is more effective and efficient than the use of e-SPT. This research is crucial because there is a new deduction system for PPh 21 and a new procedure for reporting periodic tax return, so taxpayers can find this information to facilitate them in the process.

ANALISIS PELAPORAN SPT TAHUNAN BADAN PADA CV JS MELALUI E-FORM 1771

2025-01-07T12:59:25+07:00

In an effort to enhance taxpayer compliance, the Directorate General of Taxes (DJP) has implemented a new innovation in the tax administration system, namely e-form. This study aims to thoroughly examine the effectiveness of CV JS Corporate Tax Return (SPT) reporting through e-form 1771. A qualitative descriptive approach is adopted to collect and analyze primary and secondary data related to the CV JS Corporate Tax Return (SPT) filling process. Primary data is obtained through direct interviews with CV JS tax consultants and direct observation of the annual corporate tax return filling process. Secondary data is obtained from scientific literature related to Corporate Tax Return (SPT) and e-form 1771. The objective of this study is to gather empirical evidence on the implementation of e-form in CV JS Corporate Tax Return (SPT) reporting that provides convenience for taxpayers. It is expected that the implementation of e-form can be a cutting-edge innovation and a reference for other companies in implementing e-form SPT Annual Body 1771 in their tax reporting, so that state tax revenue can be optimized on an ongoing basis.

Keywords: Tax, Annual SPT, E-form 1771

Dalam rangka meningkatkan kepatuhan wajib pajak, Direktorat Jenderal Pajak (DJP) mengimplementasikan inovasi baru dalam sistem administrasi perpajakan, yaitu e-form. Penelitian ini bertujuan untuk mengkaji secara mendalam efektivitas pelaporan SPT Badan CV JS melalui e-form 1771. Pendekatan kualitatif deskriptif diadopsi untuk mengumpulkan dan menganalisis data primer dan sekunder terkait proses pengisian SPT Badan CV JS. Data primer diperoleh melalui wawancara langsung dengan konsultan pajak CV JS dan observasi langsung terhadap proses pengisian SPT tahunan badan. Adapun data sekunder diperoleh dari literatur ilmiah terkait SPT Tahunan Badan dan e-form 1771. Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai penerapan e-form dalam pelaporan SPT Tahunan Badan CV JS yang memberikan kemudahan bagi wajib pajak. Diharapkan penerapan e-form ini dapat menjadi inovasi mutakhir dan acuan bagi perusahaan lain dalam menerapkan e-form SPT Tahunan Badan 1771 dalam pelaporan pajaknya, sehingga dapat mengoptimalkan penerimaan pajak negara secara berkelanjutan.

BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK AIR TANAH PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA CIMAHI

2025-01-07T12:44:45+07:00

This study uses a descriptive method of analysis with a quantitative approach to analyze the effect of land and building rights acquisition fee and ground water tax on regional original income in Cimahi City for the 2020-2022 period. Secondary data in the form of land and building rights acquisition fees, ground water tax and regional original income from the Cimahi City Regional Management Agency were analyzed by t test and F test. The results of the study show that land and building rights acquisition fees variabel does not have a significant effect on regional original income in Cimahi City for the 2020-2022 period. The reason is the lack of information and knowledge of the community so that the contribution of land and building rights acquisition fees is ineffective. Ground water tax also does not have a significant influence of regional original income. The reason is the lack of information and many companies that use ground water illegally. The results of the simultaneous test analysis showed the variables fees for acquisition of land and building rights and ground water tax also didn’t have a significant effect on regional original income in Cimahi City for the 2020-2022 period. With a F hitung value smaller than F table (F hitung < F tabel) which was 0,717 < 3,28.

ANALISIS BIAYA PENJUALAN MENGGUNAKAN PERHITUNGAN POQ DALAM MERENCANAKAN DAN MENGENDALIKAN PERSEDIAAN POMPA AIR SUBMERSIBLE DI TOKO. XYZ

2025-01-07T12:34:30+07:00

Optimal inventory management is one of the key elements in supply chain management, especially for companies focusing on products with fluctuating demand, such as submersible water pumps. This study aims to analyze the planning and control of submersible water pump inventory at PT. XYZ using the Period Order Quantity (POQ) method. The POQ method was chosen for its ability to determine the optimal order quantity based on actual demand periods, thereby minimizing inventory costs, including ordering and holding costs.

The analysis process begins by identifying historical demand data, inventory costs, and other relevant parameters. Subsequently, the POQ method is applied to calculate the optimal order quantity for each period based on demand levels and the ordering cycle time. The study's findings indicate that implementing the POQ method can reduce total inventory costs compared to conventional methods employed by the company. Moreover, this method enhances inventory management efficiency by reducing ordering frequency and the risk of stockouts.

In conclusion, the POQ method has proven effective in helping PT. XYZ manage submersible water pump inventory more efficiently and economically. The study recommends developing an integrated inventory information system to support the sustainable implementation of this method.

PENGARUH HARGA TERHADAP KEPUTUSAN MENGGUNAKAN JASA LAYANAN TRANSPORTASI ONLINE INDRIVE (STUDI KASUS : MAHASISWA UNIVERSITAS LOGISTIK DAN BISNIS INTERNASIONAL)

2025-01-08T15:38:01+07:00

Teknologi modern telah memungkinkan munculnya layanan transportasi daring, yang mengefisienkan, memudahkan, dan mempercepat transportasi perkotaan. Salah satu layanan yang semakin populer di Indonesia adalah kemampuan untuk memesan ojek daring. Di antara sekian banyak keuntungan yang ditawarkan oleh Indrive, pendatang baru di pasar transportasi daring, adalah tarif yang terjangkau, armada kendaraan yang dijamin berkualitas baik, dan prosedur pemesanan yang mudah. Mengetahui seberapa besar pengaruh harga terhadap kecenderungan orang untuk menggunakan Indrive adalah tujuan utama dari penelitian ini. Dengan menggunakan survei dan prosedur pemilihan non-probabilitas yang disengaja, 384 orang dipilih untuk penyelidikan kuantitatif ini. Untuk analisis data, kami menggunakan SPSS versi 23, dan untuk pengujian hipotesis, kami menggunakan uji-F. Ada hubungan positif dan signifikan secara statistik antara harga dan keputusan untuk menggunakan layanan Indrive. Indrive dapat meningkatkan kualitas layanan mereka sambil tetap kompetitif dalam hal harga melalui perawatan kendaraan, pelatihan pengemudi, paket berlangganan, dan program loyalitas. Sangat penting untuk meningkatkan variasi mobil dan cara pembayaran untuk memenuhi permintaan pelanggan.

IMPLEMENTASI ERP DALAM MEMINIMALISIR BIAYA OPERASIONAL DAN KAITANNYA DENGAN GREEN SUPPLY CHAIN MANAGEMENT

2025-01-07T12:45:11+07:00

Teknologi yang berkembang pesat mengharuskan perusahaan untuk menyadari pentingnya penggunaan teknologi yang sejalan dengan konsep ramah lingkungan. Konsep ini dapat menghasilkan sistem rantai pasok yang lebih efisien, yang pada akhirnya memberikan penghematan dalam bentuk penghematan waktu. PD. DA adalah salah satu pabrik tahu di Cibuntu yang dijadikan objek penelitian ini. Metode yang digunakan adalah deskriptif kualitatif, sementara data yang digunakan adalah data sekunder dan primer. Hasil penelitian ini menunjukkan bahwa sebelum penerapan ERP berbasis Odoo, biaya operasional yang dikeluarkan oleh perusahaan sebesar Rp 19.984.333. Penerapan ERP menggunakan beberapa modul yang disediakan oleh Odoo, termasuk modul pembelian, inventaris, produksi, dan penjualan. Desain sistem menggunakan ERD dan DFD. Setelah penerapan ERP, biaya operasional menjadi Rp 18.604.167. Penelitian ini juga menghasilkan informasi terkait seberapa besar perhatian perusahaan terhadap lingkungan yang kemudian dianalisis berdasarkan beberapa aspek, seperti green procurement yang ditunjukkan dengan pemilihan pemasok yang mendaur ulang produknya namun belum memiliki sertifikasi lingkungan, green manufacturing yang terlihat dari perusahaan yang tidak menggunakan bahan berbahaya dan menggunakan bahan baku alami, green distribution dengan memilih rute yang efisien, dan reverse logistics melalui daur ulang limbah ampas tahu.

ANALISIS SISTEM INFORMASI KOPERASI SIMPAN PINJAM MENGGUNAKAN METODE WEIGHTED PRODUCT

2025-01-07T12:35:49+07:00

In the rapidly developing digital era, information systems have become crucial in improving organizational efficiency and productivity. In XYZ Cooperative, information systems also play an important role. This cooperative, which is under a government agency, has a vision to improve the welfare of its employees through savings and loan services. However, in performing its business processes, this cooperative has not had applications and digital data storage, so there is a lot of work that is conducted redundantly. The aim of the research is to develop a cooperative information system (SIKOP) using the Weighted Product method. This research explains the analysis phase. The Weighted Product method is used to calculate the eligibility of an employee when applying for a loan at the cooperative, using 5 criteria. As a case study, the calculation was carried out on 20 current cooperative members.

In the analysis phase, business processes were defined by using Porter Diagrams. The details of main activities were described by using Business Process Management Notation (BPMN). Software user requirements for application design features were measured by using the Kano method by distributing questionnaires to 30 respondents. The results of measuring software user requirements are the feature categories: 8 one-dimensional features, 3 must-be features and 3 indifferent features. The outputs of the research phase of the analysis of the savings and credit cooperative information system are software analysis documents and publication as knowledge dissemination and a basis for the next research phase.

OPTIMALISASI PENERAPAN SAK ENTITAS PRIVAT PADA LAPORAN KEUANGAN PT XYZ

2025-01-06T16:50:47+07:00

SAK Private Entity is intended for business entities that have limited ownership and do not conduct a public offering of shares and issue financial statements for general purpose financial statements. SAK EP was ratified by DSAK IAI on June 30, 2021 which is an adoption of IFRS for SMEs 2015 and will be effective on January 1, 2025. PT XYZ is a business entity engaged in marketing services. The research methodology uses a qualitative descriptive method using secondary data analysis research in the form of PT XYZ's Financial Statements for 2023 and 2022 obtained through interviews and observations. The change in SAK EP in the presentation of PT XYZ's Financial Statements lies in the change in the title of the financial statements, the first is the change in the name of the Balance Sheet to the Statement of Financial Position and the second is the Statement of Profit and Loss and Other Comprehensive Income which was formerly known as the Income Statement. However, PT XYZ has not been fully optimal in implementing SAK EP in the presentation of its Financial Statements because it does not present Notes on Financial Statements, where these components are required in SAK EP.

PENGARUH BIAYA TRANSPORTASI DAN BIAYA PEMASARAN TERHADAP LABA BERSIH PADA PT. SINAR ANDESTO MANDIRI LOGISTIK

2025-01-08T17:06:51+07:00

Transportation is a business or activity by carrying goods, passengers from one place to another. Efforts to market products, both goods or services, using planning and systematic methods so that they can increase the number of sales are called marketing. Net profit is the amount of difference between income exceeding expenses (expenses). The study aims to explain "The Effect of Transportation Costs and Marketing Costs on Net Profit at PT. Sinar Andesto Mandiri Logistik". This research was conducted using quantitative methods, secondary data types with associative hypothesis taking. The relationship used in this study is a causal relationship. The population in this study was 264 monthly profit and loss financial reports from the period 2002-2023. This study used the Nonprobability Sampling sampling technique with purposive sampling technique. The data analysis techniques used are normality test, product moment analysis, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, partial test (t), simultaneous test (F). The results of the t-test conducted using IBM Statistic SPSS Version 27, showed that transportation costs partially affected net profit and marketing costs partially did not affect net profit. The results of the F test show that transportation costs and marketing costs simultaneously or together have a significant effect on net profit.

INVESTIGASI HUBUNGAN ANTARA ADVANCED TECHNOLOGY, LOGISTICS SERVICE COST, DAN LOGISTICS PERFORMANCE DI SHOPEE EXPRESS BANDUNG RAYA

2025-01-10T07:56:02+07:00

Seiring dengan pesatnya pertumbuhan e-commerce di Indonesia, peningkatan Logistics Performance menjadi salah satu tantangan utama yang dihadapi perusahaan logistik. Advanced Technology seperti Internet of Things (IoT), Artificial Intelligence (AI), dan blockchain telah diakui sebagai faktor penting dalam meningkatkan efisiensi operasional dan kualitas layanan logistik. Namun, penelitian yang mengkaji hubungan antara Advanced Technology, biaya layanan logistik, dan Logistics Performance masih terbatas, terutama dalam konteks sektor e-commerce Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Advanced Technology dan Logistics Service Cost terhadap Logistics Performance di Shopee Express Bandung Raya, untuk memberikan wawasan strategis bagi perusahaan e-commerce. Penelitian ini menggunakan metode survei eksplanatori dengan desain cross-sectional. Data dikumpulkan dari 96 responden melalui kuesioner berbasis skala semantic differential lima poin, kemudian dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Advanced Technology memiliki pengaruh positif yang signifikan terhadap Logistics Performance dengan meningkatkan efisiensi operasional, mengurangi biaya, dan memperbaiki kualitas layanan. Selain itu, pengelolaan Logistics Service Cost yang efektif terbukti meningkatkan kecepatan pengiriman dan kepuasan pelanggan. Temuan ini mendukung teori Logistics 4.0 dan memberikan kontribusi teoretis dengan memperluas literatur terkait integrasi Advanced Technology dan pengelolaan biaya dalam sektor logistik. Secara praktis, penelitian ini menyarankan perusahaan e-commerce untuk berinvestasi dalam Advanced Technology dan strategi pengendalian biaya guna meningkatkan daya saing di pasar yang kompetitif.

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP KINERJA INSTANSI PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANDUNG

2025-01-09T17:44:27+07:00

In government agencies, accountability and transparency are the main principles for achieving good corporate governance results. The aim of this research is to analyze the relationship between transparency and accountability and agency performance at KPKNL Bandung. This research adopted a quantitative approach by collecting data through questionnaires distributed to 44 participants. A two-tailed test is used to test the hypothesis. Data were analyzed using descriptive statistical analysis, validity test, reliability test, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, T test, and F test. From the results of this research, the T test analysis shows that transparency or accountability has an effect on performance agencies and the F test show that transparency and accountability have a significant effect on company performance simultaneously with a coefficient of determination of 47.7%.