LAND JOURNAL

MENGEKSPLORASI DAMPAK KEPEMIMPINAN AGILE DAN LOGISTIK BERBASIS AGEN TERHADAP EFISIENSI BIAYA PENGIRIMAN LAST-MILE: WAWASAN DARI J&T EXPRESS

2025-07-06T12:31:27+07:00

The logistics industry has experienced substantial transformation due to the rapid expansion of e-commerce and advancements in digital technology, necessitating enhanced efficiency in last-mile delivery (LMD) processes. In the context of increasingly intense global competition and intricate infrastructure challenges, J&T Express confronts the imperative of sustaining its competitive edge. To address this challenge, two approaches currently perceived as promising are Agile Leadership and Agent-Based Logistics, both of which can augment operational flexibility and distribution efficiency. However, the empirical exploration of the relationship between these two concepts within the framework of LMD remains limited. This study seeks to investigate the impact of Agile Leadership on LMD efficiency at J&T Express and to assess the extent to which Agent-Based Logistics contributes to improved distribution effectiveness. Employing a quantitative methodology, this research gathers data through surveys administered to managers and operational personnel at J&T Express, with data analysis conducted utilizing PLS-SEM techniques. The findings indicate that Agile Leadership significantly enhances LMD efficiency by fostering responsiveness and operational flexibility. Furthermore, Agent-Based Logistics has demonstrated efficacy in expediting deliveries and reducing distribution costs through the engagement of community participation. The synergy between these two approaches further fortifies J&T Express's competitiveness in navigating complex logistics challenges. This research provides both theoretical and practical implications, offering recommendations for logistics firms to adopt more adaptive and community-oriented strategies.

PENGARUH NET WORKING CAPITAL DAN OPERATING CASH FLOW TERHADAP CASH HOLDING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-07-08T10:35:25+07:00

In conducting business activities, there must be a significant change in the situation to affect business activities. The COVID-19 pandemic that has hit the world since the beginning of 2020 has had a significant impact on a variety of sectors, including the property and real estate sectors. This leads to a decrease in revenue and profits, which also results in a fall in corporate cash, which can cause companies to struggle to meet their short-term obligations and lose investment opportunities. Companies need to anticipate this by estimating the optimum amount of cash holding to balance the company's operational fund needs. The aim of this study is to look at the influence of Net Working Capital and Operating Cash Flow on Cash Holding. This study uses quantitative research methods and sample techniques using purposive sampling. Data processing using the SPSS version 27 application with the analytical tools used are normality tests, product moment correlation tests, double correlation tests, duplicate regression tests, determination coefficients, F tests, and T tests. The results of the tests in this study showed that partially net working capital has no influence on cash holdings, while operating cash flow partially has influence over cash holdings. Meanwhile, simultaneously, net working capital and operating cash flow have a significant influence on cash holdings.

PENGARUH RETURN ON ASSETS DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2025-07-06T12:33:58+07:00

The going concern audit opinion is a consideration by the auditor if doubts about the ability of a company to maintain the survival of its business arise. This study aims to determine the effects of Return on Assets (ROA) and reputation of accounting firms on going concern audit opinions in companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. There are 47 companies that are sampled in the study. Data collection uses a purposive sampling method from companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange in 2020-2023. The data analysis techniques used are the Hosmer and Lemeshow Goodness of Fit Test, Logistic Regression Analysis Test, Determination Coefficient Test, Partial Test (Wald Test) and Omnibus Tests of Model Coefficients. The results of the study partially show that ROA does not effect the going concern audit opinion, but the reputation of the public accounting firm effect the going concern audit opinion. The results of the study simultaneously show that ROA and the reputation of public accounting firms effect the audit opinion of going concern in companies in the trading, service and investment companies sector listed on the Indonesia Stock Exchange.

PENGARUH BELANJA BARANG DAN BELANJA MODAL TERHADAP PENYERAPAN ANGGARAN PADA SATUAN KERJA DIREKTORAT JENDERAL KEKAYAAN NEGARA PERIODE TAHUN 2023

2025-07-06T12:34:56+07:00

Expenditures in public sector agencies need to be carried out effectively to minimize the potential for fraud. In order to increase budget absorption, public sector agencies need to allocate an adequate budget ceiling. Purposive sampling was used as a sampling technique and 86 DJKN work units were obtained that met the criteria in 2023. A two-tailed test was used as a hypothesis test and the data was analyzed using descriptive statistical analysis, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test, and f test. The t test results show that goods expenditure or capital expenditure has a significant effect on budget absorption. The results of the f test show that goods expenditure and capital expenditure have a significant effect on budget absorption with a coefficient of determination value of 63.40%.

PENGARUH BIAYA PENJUALAN DAN INVENTORY TURNOVER TERHADAP NET PROFIT MARGIN PADA PERUM BULOG KANWIL BALI

2025-07-06T12:36:52+07:00

Perum BULOG is one of the state-owned companies that operates in the food logistics sector. Perum BULOG in recent periods has experienced fluctuating profits, this can be caused by several factors, namely sales costs and inventory turnover. The phenomenon of scarcity of government rice supplies has led to an increase in rice prices which has become the center of public attention because it has caused a surge in demand for rice purchases but the lack of rice availability has made the public and the Indonesian Farmers Union question the performance of Perum BULOG. This is interesting for further research. The aim of this research is to determine the effect of sales costs and inventory turnover on net profit margin. This research uses quantitative methods with secondary data in the form of Perum BULOG's monthly financial reports for 4 years, namely the 2020-2023 period. The analysis techniques used are data normality test, product moment correlation analysis test, multiple correlation analysis test, multiple regression analysis test, coefficient of determination analysis test, partial hypothesis test (t test) and simultaneous (f test) using IBM SPSS Statistics 25. The results of the t test show that (X₁) sales costs partially have no significant effect on the net profit margin, while (X₂) inventory turnover partially has a significant effect on the net profit margin. The results of the f test show that simultaneously sales costs and inventory turnover have a significant effect on net profit margin.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INFRASTRUKTUR DI DALAM BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023

2025-07-06T12:37:43+07:00

Typically, a company's stock price is expected to rise with good financial performance and fall with poor performance. However, this is not always the case in practice. For instance, PT Telkom reported a profit, but its stock price fell, whereas PT Jasa Marga experienced a rise in stock price along with a profit. This indicates that a company's stock price does not always align with its financial performance. Financial performance should be evaluated from the entirety of financial statements, including cash and receivables, not just profit or loss. Metrics like cash turnover and accounts receivable turnover can be used to assess these aspects. This report aims to examine the impact of cash turnover and accounts receivable turnover on stock prices in infrastructure sector companies listed on the IDX. The research employs quantitative methods and data analysis using IBM SPSS Statistics Version 27. The analytical techniques include normality tests, product moment correlation, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests. The t-test results indicate that cash turnover does not have a significant impact on stock prices, while accounts receivable turnover positively and significantly affects stock prices.

Keywords: Cash Turnover, Receivables Turnover, and Share Prices.

PENGARUH FREE CASH FLOW DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-07-06T12:38:26+07:00

The rapid economic and business developments currently occurring have caused intense competition for every company. With competition, companies are required to be more progressive and improve their performance to achieve company goals. Company value is often linked to share prices, the higher the share price, the higher the company value, and vice versa. Pharmaceutical companies experienced a decline in share prices after the Covid-19 pandemic ended. This can affect company value. The aim of this research is to determine the influence of Free Cash Flow and Debt Policy on Company Value in pharmaceutical Sub-Sector Companies Listed on the Indonesian Stock Exchange. This research sample used a purposive sampling technique with 40 samples of financial reports from pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange, which were obtained from the financial reports of pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange and processed using SPSS with, Product Moment test Correlation, Multiple Correlation, Multiple Regression Analysis, Coefficient of Determination, t Test (partial), and Uj F (simultaneous) using IBM SPSS Statistics Version 27. The results of this study explain that there is no partial influence between Free Cash Flow on Company Value, whereas Debt policy partially has an influence on company value, and simultaneously Free Cash Flow and Debt to Equity Ratio have an influence on company value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange.

PENGARUH TOTAL ASET DAN PENDAPATAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB INDUSTRI APPAREL & TEXTILE RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2023

2025-07-06T12:39:29+07:00

Growth in the textile and apparel industry in Q1 2023 willl experience a decline. Throughout 2023 there will be more than 5,000 employees affected who will have to be laid off and laid off from 6 companies because many imported textile products are cheaper and take over the domestic market and there is a decline in exports due to the weakening global economy. He aim of this research is to assess the influence of Total Assets and Income on Net Profit in Retail Apparel and Textile Sub—Industry Companies Listed on The Indonesian Stock Exchange. The method used in this research is a quantitative method with a sample technique using purposive sampling technique. The are 4 companies in the research sampel. The financial report is in the form of a quarterly financial report for an apparel and textile retals sub-industry company listed on the Indonesian Stock Exchange with a total sample of 48 research data. Data analysis was carried out using: normality test, Product Moment Correlation Test, Multiple Linier regression analysis, Coefficient of Determination test, t test, dan f test. The results of the t test carried out using IBM SPSS Statistics version 26 show that total assets have no influence on net profit partally, while total assets have a negatif and significant influence on the net profit partially. The results of the f test show that simultaneously total assets and income have an influence on net profit.

PENGARUH ASET TETAP DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023

2025-07-06T12:40:31+07:00

Every company wants to increase company profits to attract investors so that the company must have financial reports. Companies in maintaining a stable financial statement condition to support company operations need a report, one of which provides details about fixed assets and working capital. This research intends to determine the effect between fixed assets and working capital on the company's net profit. Infrastructure sector companies registered on the Indonesia Stock Exchange (IDX). The method used method used in this study is a quantitative method with secondary data using the entities’ financial statement data and processed with IBM SPSS Statistic Version 27 with Normality Test, Product Moment Correlation, Multiple Correlation Analysis, Multiple Linear Regression Analysis, Coefficient of Determination, t test, and F test. The results of the t test in this study indicate that fixed assets partially have a positive and significant impact on net income, and working capital partially has a negative and insignificant impact on net income. The outcomes of the f test indicate that fixed assets and working capital simultaneously have a significant impact on net income

EFEKTIVITAS PENGENDALIAN PRODUK RUSAK DAN CACAT DALAM MENEKAN BIAYA PRODUKSI DI INDUSTRI MANUFAKTUR PESAWAT

2025-07-06T12:41:44+07:00

Product that have good quality will create satisfaction for customers with the product provided by the corporation. Spoilage or defects in products will influence how production cost is calculated. Because when executing production activities, corporations often experience spoilage and defects in their products, which in turn can increase costs and harm the company. This research aims to determine the effect of spoilage cost and defective cost on aircraft component production costs at PT Dirgantara Indonesia. This research was performed with a probabilty sampling techniques. Sample data is obtained from financial reports for the period 2020-2023 and processed using SPSS Statistic 27 with Normality Test, Product Moment Correlation, Multiple Linear Regression Analysis, Coefficient of Determination, t Test and F Test. The results of the reseacrch partially show that spoilage cost will influence the production cost of aircraft components, but defective cost has no influence on the production cost of aircraft components. The results of the research simultaneously show the influence of spoilage cost and defective cost on the production costs of aircraft components at PT Dirgantara Indonesia.

PENGARUH FINANCIAL BEHAVIOR TERHADAP KEPUTUSAN INVESTASI PADA CIVITAS ACADEMICA UNIVERSITAS LOGISTIK DAN BISNIS INTERNATIONAL BANDUNG

2025-07-06T12:42:37+07:00

This study aims to examine the influence of financial behavior on investment decisions among students, lecturers, and staff at the Universitas Logistik dan Bisnis Internasional. The research method employed is a survey with a quantitative approach. Data were collected through questionnaires distributed to 88 respondents who are actively investing. Data analysis was conducted using linear regression to test the relationship between the independent variable (financial behavior) and the dependent variable (investment decision). The study emphasizes the importance of financial literacy and sound financial behavior in making investment decisions. Individuals with good financial habits tend to make wiser and more balanced investment decisions. Therefore, financial education that focuses on improving financial behavior can contribute to better investment decisions and enhance individual financial well-being.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAAN PELANGGAN PADA MIE GACOAN DI KOTA BANDUNG SEBAGAI RESTORAN DENGAN HARGA TERJANGKAU

2025-07-17T14:01:23+07:00

Mie Gacoan adalah salah satu restoran makanan cepat saji yang hingga saat ini ramai dikunjungi oleh semua kalangan, dengan menu utama berupa mie yang memiliki varian rasa pedas, ditambah dengan beberapa makanan sampingan dan minuman. Selain itu, penawaran harga yang murah dan terjangkau menjadi daya tarik tersendiri yang menjadikan Mie Gacoan sebagai makanan favorit di kalangan masyarakat. Gerai Mie Gacoan sudah tersebar di seluruh Indonesia, salah satunya di Kota Bandung. Meskipun demikian, masih terdapat pelayanan yang kurang maksimal seperti pegawai yang tidak ramah, peralatan makan yang masih kotor, dan beberapa kekurangan lainnya yang dapat berdampak pada pengalaman pelanggan. Dalam penelitian ini, variabel kualitas pelayanan diukur menggunakan indikator yaitu tangible, reliabilitas, responsivitas, jaminan, dan empati. Sementara itu, variabel kepuasan pelanggan diukur menggunakan indikator kesesuaian harapan, minat berkunjung kembali, dan kesediaan merekomendasikan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif asosiatif, menggunakan sampel jenuh dengan metode non-probability sampling. Teknik pengumpulan data yang digunakan adalah kuesioner, dan metode analisis data yang digunakan adalah uji validitas dan reliabilitas serta analisis regresi linear sederhana. Alat bantu pengolahan data menggunakan SPSS for Windows versi 23.0. Hasil dari penelitian ini menunjukkan bahwa kualitas pelayanan memiliki pengaruh positif terhadap kepuasan pelanggan pada Mie Gacoan di Kota Bandung.

Kata Kunci: Kualitas pelayanan, Kepuasan pelanggan

Mie Gacoan is one of the fast-food restaurants that continues to be popular among people from various backgrounds. Its main menu features noodles with a variety of spicy flavors, complemented by several side dishes and beverages. In addition, the affordable and accessible pricing has become a key attraction, making Mie Gacoan a favorite among the public. Mie Gacoan outlets have spread throughout Indonesia, including in the city of

Bandung. However, there are still some shortcomings in the services provided, such as unprofessional or unfriendly staff, unclean tableware, and other service issues that may impact the customer experience. In this study, the service quality variable is measured using indicators including tangibles, reliability, responsiveness, assurance, and empathy. Meanwhile, the customer satisfaction variable is measured using indicators such as expectation conformity, revisit intention, and willingness to recommend. This research uses a quantitative method with a descriptive-associative approach, employing a saturated sampling technique with non-probability sampling. Data collection was conducted using questionnaires, and data analysis methods included validity and reliability tests as well as simple linear regression analysis. The data was processed using SPSS for Windows version 23.0. The results of this study indicate that service quality has a positive effect on customer satisfaction at Mie Gacoan in Bandung City.

Keywords: Service Quality, Customer Satisfaction

AUDIT KAS DAN SETARA KAS: EVALUASI PROSEDUR AUDIT DAN REKOMENDASI PERBAIKAN SISTEM KAS UNTUK PERUSAHAAN BALAI LELANG

2025-07-06T15:47:47+07:00

The main focus of this research is to evaluate the audit methods and procedures implemented, as well as to formulate Standard Operating Procedure (SOP) recommendations to strengthen the internal control system within the company. The audit procedures conducted by KAP STU include bank reconciliation and the evaluation of internal controls. This study employs a qualitative research method with a case study approach at PT A, an auction house company, by collecting data through interviews, field observations, and documentation. Based on the research findings, the audit procedures applied by KAP STU have followed the stages outlined in audit standards; however, weaknesses were identified in PT A’s internal control, which led to errors in the preparation of financial statements, particularly in the cash flow statement. The main recommendation provided is the implementation of SOPs consisting of regular cash counts, strict supervision, and systematic documentation archiving to strengthen the company’s internal control system. With the implementation of these SOPs, it is expected that PT A’s financial statements will become more accurate and reliable in the future.

TRANSPARANSI & AKUNTABILITAS DALAM PENGELOLAAN DANA DESA: STUDI DI DESA PONGGANG KABUPATEN SUBANG

2025-07-07T13:18:10+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh Transparansi, Akuntabilitas terhadap Efektivitas Pengelolaan Keuangan Desa. Populasi dan sampel dalam penelitian ini adalah Responden di Desa Ponggang Kecamatan Serangpanjang Kabupaten Subang. Sumber data yang digunakan dalam penelitian ini yaitu data primer, berupa penyebaran kuesioner. Metode pemilihan sampel yang digunakan pada penelitian ini adalah metode Asosiatif. Pengujian dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis yaitu uji t, uji f dan koefisien determinasi, serta menggunakan alat software SPSS 29. Hasil pengujian uji t menunjukkan bahwa Transparansi berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.007 < 0,05, dan Akuntabilitas berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.001 < 0,05,. Uji F menunjukkan bahwa Transparansi dan Akuntabilitas berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Desa dengan nilai sig. 0.001 < 0,05, koefisien determinasi tersebut menunjukkan bahwa Transparansi dan Akuntabilitas hanya mampu menjelaskan sebesar 68,3% terhadap Efektivitas Pengelolaan Keuangan Desa.

KORELASI NILAI PROFITABILITAS PADA STRUKTUR MODAL

2025-07-10T08:48:24+07:00

This study aims to look at the impact of financial achievements or profitability on the capital structure of 80 companies listed on the IDX. The researcher used the purposive sampling method to determine the data analyzed in this study. The data taken is a company listed on the Indonesia Stock Exchange (IDX) which is included in the IDX 80. A search was carried out on the company on how it has performed in the last 3 years or from 2021 - 2023. The analysis tool used in this study is E-View 13. The results found by the researcher show that the Return on Asset variable is negatively correlated with Capital Structure. In contrast, Return on Equity is positively correlated with Capital Structure. On the other hand, simultaneously independent variables in this study had a significant effect. This research can focus on strategic management accounting theories. So that the results of this research can contribute to knowledge in strategic management accounting. This research focuses on IDX 80 data, in which there are companies that have high liquidity. But, research focuses on IDX 80 data, in which there are companies that have high liquidity

GREEN ACCOUNTING DAN PRODUKSI TAMBAK UDANG DI PACITAN: ANALISIS STATISTIK

2025-07-14T07:45:04+07:00

Di tengah meningkatnya kesadaran global terhadap pembangunan berkelanjutan, green accounting semakin diakui sebagai alat strategis yang penting dalam pengelolaan bisnis yang ramah lingkungan. Green accounting mengintegrasikan aspek lingkungan ke dalam pelaporan keuangan untuk mendorong akuntabilitas lingkungan tanpa mengabaikan kelayakan ekonomi. Meskipun telah banyak penelitian yang membahas kontribusinya terhadap efisiensi dan kepatuhan lingkungan, masih terdapat kesenjangan dalam literatur mengenai dampak langsung green accounting terhadap kinerja produksi, khususnya dalam sektor usaha kecil seperti budidaya tambak udang. Penelitian ini bertujuan untuk menyelidiki hubungan antara frekuensi penerapan green accounting dan volume produksi tambak udang di Pacitan, Jawa Timur. Menggunakan pendekatan kuantitatif berbasis statistik, data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier dan korelasi. Hasil analisis menunjukkan adanya korelasi negatif yang lemah antara frekuensi penerapan green accounting dan produksi, yang mengindikasikan bahwa semakin sering praktik green accounting diterapkan, tidak serta-merta meningkatkan volume produksi. Temuan ini memberikan kontribusi penting dengan menantang anggapan umum bahwa green accounting secara langsung mendorong peningkatan produktivitas. Selain itu, penelitian ini memperkuat pentingnya pemahaman kontekstual dan implementasi green accounting yang lebih adaptif terhadap karakteristik usaha lokal, khususnya di sektor perikanan skala kecil. Studi ini memperluas wacana akademik dan memberikan landasan bagi kebijakan serta praktik bisnis yang lebih relevan dalam menerapkan akuntansi hijau secara efektif dan proporsional.

PENGARUH HUTANG JANGKA PANJANG TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR LOGISTIK DAN PENGANTARAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023

2025-07-11T16:31:58+07:00

ABSTRAK

Industri logistik dan pengantaran di Indonesia mengalami pertumbuhan pesat dalam beberapa tahun terakhir, didorong oleh pertumbuhan e-commerce dan meningkatkan permintaan akan layanan logistik. Pertumbuhan ini juga membawa beberapa tantangan, karena persaingan di Industri logistik semakin ketat maka perlu menciptakan ide-ide yang menarik supaya meningkatkan efisiensi untuk tetap kompetitif. Laba merupakan tujuan fundamental bagi perusahaan. Tanpa laba, perusahaan akan kesulitan dalam menjalankan operasionalnya secara berkelanjutan. Terdapat tiga perusahaan yang mengalami penurunan laba pada tahun 2023 diantaranya yaitu PT TEMAS, PT Samudra Indonesia PT Satria Antaran Prima Express. Penurunan ini tentunya perlu ditindaklanjuti dengan langkah-langkah yang tepat. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan sub sektor logistik dan pengantaran yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan Metode Kuantitatif dengan teknik non-probability sampling (purposive sampling). Sebanyak 35 laporan keuangan perusahaan dijadikan sampel dan dianalisis menggunakan IBM SPSS 27, teknik analisis yang digunakan yaitu Uji Normalitas, Uji Korelasi Product Moment, Analisis Regresi Linier Sederhana, Analisis Koefisien Determinan, dan Uji t. Hasil uji t yang dilakukan dengan menggunakan IBM SPSS Statistic Versi 27, menunjukkan bahwa hutang jangka panjang berpengaruh positif dan signifikan terhadap laba bersih.

ABSTRACT

The logistics and delivery industry in Indonesia has experienced rapid growth in recent years, fuelled by the growth of e-commerce and increasing demand for logistics services. This growth also brings some challenges, as the competition in the logistics industry is getting tougher, it is necessary to create interesting ideas in order to increase efficiency to remain competitive. Profit is a fundamental goal for companies. Without profit, the company will find it difficult to run its operations sustainably. There are three companies that experienced a decline in profits in 2023 including PT TEMAS, PT Samudra Indonesia PT SAPX This decline certainly needs to be followed up with the right steps. The data used in this study are secondary data in the form of financial statements of logistics and delivery sub-sector companies listed on the Bursa Efek Indonesia. This research uses Quantitative Methods with non-probability sampling techniques (purposive sampling). A total of 35 company financial reports were sampled and analysed using IBM SPSS 27, the analysis techniques used were Normality Test, Product Moment Correlation Test, Simple Linear Regression Analysis, Determinant Coefficient Analysis, and t Test. The results of the t test conducted using IBM SPSS Statistic Version 27, show that long-term debt has a positive and significant effect on net income.

PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN PADA AUTO2000 DI KOTA BANDUNG

2025-07-17T13:45:26+07:00

Auto2000 is Established in 1975, the company operates in the domains of Toyota spare parts sales, maintenance, repairs, and supply. Auto2000 has several services including buying and selling vehicles, servicing vehicles, buying and selling spare parts, and repairing and painting vehicle bodies that are spread across almost throughout Indonesia. Before fraud occurs in a company or organization, supervision is formed in accordance with the internal control system in running a company or organization which of course will be carried out by professional experts in the field of internal control systems. With this internal control system, it is hoped that it will be able to prevent fraud in a company. This study aims to prove the research method, namely quantitative and this research uses the main data collected took the form of surveys through questionnaires, involving a total sample size of 42 and 38 respondents who filled out the questionnaire. The results of this study indicate that the internal control system for fraud prevention at Auto2000 in the city of Bandung has a strong variable. In this study it can be interpreted that the internal control system exerts a constructive and noteworthy impact on fraud prevention at Auto2000 in the city of Bandung.

PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT

2025-07-18T15:32:24+07:00

West Java Province in an effort to improve people's welfare, the West Java Provincial Government is trying to increase Regional Income (PD), one of which is through taxes. In the regional income report of West Java Province, local taxes are sourced from motor vehicle taxes, motor vehicle fuel taxes, and cigarette taxes with text data types. This thesis aims to determine and analyze the effect of local taxes on local revenue in West Java province for the 2020-2021 period. The data analysis technique used in this research is data normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and t-test. From the results of this study indicate that local taxes have a significant effect on local revenue in the province of West Java.

PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA SEKTOR HEALTHY CARE PERIODE 2019-2023

2025-07-18T15:22:45+07:00

This study aims to determine the description and influence of Profitability and Capital Structure on Firm Value. The object of this research is healthy care sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The method used in this research is a quantitative method with a descriptive and verification approach. The population in this study consists of 35 companies, and the sampling technique used is purposive sampling, resulting in a sample of 11 companies with a total of 55 financial reports. The results of this study indicate that partially, Profitability has a significant effect on Firm Value with an influence of 38.2% and a t-test value of 5.654, while Capital Structure has no effect on Firm Value with an influence of 1.8% and a t-test value of 0.934. Simultaneously, the results show that Profitability and Capital Structure influence Firm Value with a total contribution of 37% and an F-test value of 16.764.

DAMPAK INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDIT INTERNAL TERHADAP KUALITAS AUDIT

2025-07-24T13:25:53+07:00

This research was carried out with the goal of examining the connection between the independence, competence, and professionalism of internal audits and the quality of auditing at PT. Maharlika Lintas Wahana, as well as to assess the impact of internal audit quality stemming from these three factors. To evaluate the research hypothesis that indicates a quality correlation among latent variables, a variance structure-based structural equation modeling (SEM) method known as least square path modeling (PLS-PM) was utilized. Data was gathered through a questionnaire. The data collection approach for this research involved conducting surveys and collecting necessary information through multiple methods, including fieldwork and library research. A total of 133 respondents were included in this research. The results of the research show that the calculated F-value of 30.005 is greater than the F-table of 2.67, which means that independence, competence, and professionalism at PT. Citra Maharlika Lintas Wahana have an effect on the quality of internal audits.

DAMPAK STRUKTUR BIAYA PRODUKSI TERHADAP KINERJA PENJUALAN PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2025-07-22T11:52:04+07:00

Perusahaan Manufaktur adalah Perusahaan yang Memproduksi Bahan Baku menjadi Produk Jadi, Salah satu sector dari Perusahaan Manufaktur yaitu Perusahaan Yang bergerak di Industri Makanan dan Minuman. Salah satu aspek yang penting didalam Jual Beli yaitu Biaya Produksi, Dimana Biaya Produksi itu sendiri meliputi biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik. Semua Biaya tersebut sangat berpengaruh terhadap penentuan Harga Jual suatu produk dan tingkat Penjualan produk. Apabila Biaya Produksi Naik dan Penjualan Naik maka Perusahaan akan mendapatkan Keuntungan, Namun Penjualan pada 2 tahun terakhir pada Perusahaan Sub sektor makanan dan Minuman ada yang mengalami Penurunan Penjualan yang mengakibatkan adanya kerugian Perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pengaruh Biaya Produksi Terhadap Penjualan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode tahun 2019 sampai tahun 2021. Metode Penelitian ini dengan Metode Kuantitatif dengan menggunakan data sekunder. Teknik analisis yang digunakan yaitu, Korelasi Person Product Momen, Analisis Regresi Sederhana, Koefisien Determinasi dan Uji T. Perhitungan Statistik dengan menggunakan SPSS for windows Version 25. Hasil penelitian menunjukkan bahwa terdapat Pengaruh positif yang signifikan antara Biaya Produksi terhadap Penjualan.

PENGARUH FINANCIAL BEHAVIOR, INVESTMENT KNOWLEDGE, RISK TOLERANCE DAN FINANCIAL TECHNOLOGY TERHADAP KEPUTUSAN INVESTASI DENGAN MODERASI INVESTMENT COMMUNITY

2025-07-21T13:45:39+07:00

The increasing awareness of financial freedom from an early age, especially among Gen Z, is driving increased investment activity in Indonesia. However, this trend is not always accompanied by adequate readiness in making sound investment decisions. This study aims to examine the influence of financial behavior, investment knowledge, risk tolerance, and financial technology on investment decisions, with investment community as a moderating variable. The research employed a quantitative method using a descriptive-verificative approach and data analysis with Moderated Regression Analysis (MRA). This study is important as it provides empirical insight into internal and external factors that influence investment behavior among Generation Z, particularly members of the ISP Investment Community in Bandung. The results show that, partially, financial behavior does not significantly influence investment decisions, while investment knowledge, risk tolerance, and financial technology have significant effects. However, the investment community variable does not moderate any relationship between the independent variables and investment decisions. Simultaneously, the four independent variables significantly influence investment decisions

ANALISIS BIAYA TRANSPORTASI DALAM DISTRIBUSI PENGIRIMAN BARANG (STUDI KASUS PADA PT RKO & RADO JAYA)

2025-07-25T14:18:28+07:00

This study aims to identify the various cost components that constitute transportation costs in the goods distribution process at PT Riko & Rado Jaya. The research employs a descriptive analysis technique to evaluate data, perform calculations on numerical values, and determine the costs included in transportation expenses. The results indicate that the transportation costs at PT Riko & Rado Jaya consist of investment costs, fixed costs, and variable costs. The distribution costs vary depending on the delivery route, with the highest distribution cost found on the SU-TGR route, covering a distance of 1,863 km and amounting to IDR 1,406,565. Among all components, variable costs contribute the largest percentage to the total transportation cost.

PENGARUH DIGITAL MARKETING DAN ELECTRONIC WORD OF MOUTH TERHADAP TINGKAT PENJUALAN HB COLLECTION DI SHOPEE

2025-07-25T15:06:22+07:00

Digital marketing is a marketing strategy carried out online to increase the visibility and attractiveness of products, while electronic word of mouth is informal communication between consumers via digital media that can influence purchasing decisions. This research aims to find out the picture of digital marketing, electronic word of mouth and sales levels. Then, to test the partial influence of digital marketing on sales levels, electronic word of mouth on sales levels, and simultaneously the influence of digital marketing and electronic word of mouth on HB Collection sales levels on Shopee. The data analysis technique uses descriptive verification with a non-probability sampling method of 100 respondents. The research results show that digital marketing and electronic word of mouth have a significantly positive effect on the level of HB Collection sales on Shopee.