Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3374
Dewi Selviani Yulientinah, Raihani Nurjannah Khatami
The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.
金融服务管理局是一个国家行政机构，其任务是对银行业、资本市场和非银行金融服务部门（如保险、养老基金、融资机构等）等金融部门的所有活动实施监管和监督制度。伊斯兰银行净营业利润率下降的现象引起了笔者进一步调查的兴趣。本研究的目的是确定营业费用对营业收入比率（BOPO）和非履约融资（NPF）对在 OJK 上注册的伊斯兰商业银行（BUS）净营业利润率（NOM）的部分或同时影响。本研究采用定量方法，并以财务报表的形式提供二手数据。研究对象为 12 家伊斯兰商业银行，但使用的样本仅为 6 家伊斯兰商业银行，时间为 5 年，采用目的性抽样法。使用的分析技术包括数据正态性检验、乘积矩相关检验、多元相关检验、多元回归检验、判定系数检验、t 检验和 F 检验。t 检验结果表明，BOPO 对 NOM 有部分显著影响，而 NPF 对 NOM 没有部分显著影响。F 检验结果表明，BOPO 和 NPF 同时对 NOM 有显著影响，决定系数为 69.8%。
{"title":"PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK)","authors":"Dewi Selviani Yulientinah, Raihani Nurjannah Khatami","doi":"10.47491/landjournal.v5i1.3374","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3374","url":null,"abstract":"The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3146
Sari Armiati, Khairaningrum Mulyati, Adi Tiya Wiranda
PT XYZ as a company engaged in the service sector has services for sending letters and packages on credit to partners who already have cooperation agreements. Every incoming shipment from partners will become receivable, then the company records each incoming receivable so that it is monitored so that partners do not pay receivables beyond the due date. Activities that support the management of receivables are reporting of each receivable to determine the amount and maturity of the receivable. The current accounts receivable management business process is still semi-computed, therefore it is necessary to have a special system that can manage accounts receivable activities properly so that they can be controlled from period to period by providing receivable notification features to partners. In this study, which is part of the development of a receivables information system, which is reflected in the financial rules regarding receivables. Research activities are carried out in the analysis phase and the information system design phase. Information system analysis uses Porter's value chain to describe ongoing activities and BPMN notation to model the main activity business processes. As for the design is done using an object-oriented approach. In designing this system, the tools used to describe processes and databases are designed using the Unified Modeling Language (UML) which provides accounts receivable management features, notifications using Whatsapp chat media and accounts receivable reporting features. The output of the research is in the form of a report on the design of an information system for monitoring receivables using the Whatsapp Gateway API, software documents and research publications. The design of the information system built can make it easier for system developers to build management systems and monitor receivables at PT XYZ.
{"title":"ANALISIS DAN RANCANGAN SISTEM INFORMASI MONITORING PIUTANG PELANGGAN BISNIS MENGGUNAKAN WHATSAPP GATEWAY API","authors":"Sari Armiati, Khairaningrum Mulyati, Adi Tiya Wiranda","doi":"10.47491/landjournal.v5i1.3146","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3146","url":null,"abstract":"PT XYZ as a company engaged in the service sector has services for sending letters and packages on credit to partners who already have cooperation agreements. Every incoming shipment from partners will become receivable, then the company records each incoming receivable so that it is monitored so that partners do not pay receivables beyond the due date. Activities that support the management of receivables are reporting of each receivable to determine the amount and maturity of the receivable. The current accounts receivable management business process is still semi-computed, therefore it is necessary to have a special system that can manage accounts receivable activities properly so that they can be controlled from period to period by providing receivable notification features to partners. \u0000In this study, which is part of the development of a receivables information system, which is reflected in the financial rules regarding receivables. Research activities are carried out in the analysis phase and the information system design phase. Information system analysis uses Porter's value chain to describe ongoing activities and BPMN notation to model the main activity business processes. As for the design is done using an object-oriented approach. In designing this system, the tools used to describe processes and databases are designed using the Unified Modeling Language (UML) which provides accounts receivable management features, notifications using Whatsapp chat media and accounts receivable reporting features. \u0000The output of the research is in the form of a report on the design of an information system for monitoring receivables using the Whatsapp Gateway API, software documents and research publications. The design of the information system built can make it easier for system developers to build management systems and monitor receivables at PT XYZ.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3402
Toto Suwarsa, C. Sianipar
determinasi, uji t. Program yang digunakan dalam penelitian ini adalah SPSS Ver Berdasarkan hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh signifikan terhadap pencegahan kecurangan (fraud) yang ditunjukkan dengan angka signifikan alpha 0,000<0,05. Sedangkan besarnya pengaruh pengendalian internal terhadap pencegahan kecurangan sebesar 65,3% sedangkan sisanya yaitu sebesar 34,7% merupakan pengaruh faktor lain di luar variabel pengendalian internal. Jadi semakin baik pengendalian internal, maka semakin baik pula pencegahan kecurangan pada Bank BJB Cabang Sukajadi.
本研究使用的程序是 SPSS Ver 根据研究结果显示，内部控制对预防舞弊有显著影响，其显著性α值为 0.000 <0.05。而内部控制对预防舞弊的影响程度为 65.3%，其余 34.7%是内部控制变量之外的其他因素的影响。因此，内部控制越好，北京银行苏卡雅迪分行的舞弊预防工作就越好。
{"title":"PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA BANK BJB CABANG SUKAJADI","authors":"Toto Suwarsa, C. Sianipar","doi":"10.47491/landjournal.v5i1.3402","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3402","url":null,"abstract":"determinasi, uji t. Program yang digunakan dalam penelitian ini adalah SPSS Ver \u0000 \u0000Berdasarkan hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh signifikan terhadap pencegahan kecurangan (fraud) yang ditunjukkan dengan angka signifikan alpha 0,000<0,05. Sedangkan besarnya pengaruh pengendalian internal terhadap pencegahan kecurangan sebesar 65,3% sedangkan sisanya yaitu sebesar 34,7% merupakan pengaruh faktor lain di luar variabel pengendalian internal. Jadi semakin baik pengendalian internal, maka semakin baik pula pencegahan kecurangan pada Bank BJB Cabang Sukajadi. \u0000 \u0000 \u0000 ","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"20 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3375
A. Fatmawati, Eunike Aprillia
In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.
{"title":"PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA","authors":"A. Fatmawati, Eunike Aprillia","doi":"10.47491/landjournal.v5i1.3375","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3375","url":null,"abstract":"In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"1 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3376
Jaka Maulana, Nabila Alkautsaria Sukwana
Sektor transportasi di Indonesia merupakan salah satu infrastruktur maupun layanan jasa yang dijadikan sebagai penggerak kegiatan perekonomian yang pada waktunya akan menjadi penentu tingkat keunggulan daya saing suatu perekonomian. Penelitian ini dilatarbelakangi oleh adanya fenomena dimana beberapa perusahaan seperti PT Garuda Indonesia Tbk mengalami banyak penurunan keuntungan di masa pandemi covid-19, hal yang sama terjadi pada perum damri dan PT. KAI. Dalam hal ini financial distress sangat berpengaruh dalam perusahaan bersangkutan untuk mengetahui seberapa perlu dilakukannya persiapan sebelum mengalami kebangkrutan dimasa pandemi covid-19. Penelitian ini bersifat kuantitatif. Dengan pengujian hipotesis menggunakan uji independent t test,, namun sebelum itu dilakukan pengujian normalitas data dengan hasil data berdistribusi normal dan homogen . Perhitungan statistik menggunakan SPSS for windows version 25. Hasil pengujian hipotesis menggunakan uji independent t test adalah tidak terdapat perbedaan antara jumlah perusahaan yang mengalami financial distress sebelum dan setelah pandemi covid-19 tahun 2019-2020
印尼的运输业是基础设施和服务业之一，是经济活动的驱动力，最终将决定一个经济体的竞争优势水平。这项研究的动机是，在共同19大流行病期间，PT Garuda Indonesia Tbk等几家公司的利润大幅下降，同样的情况也发生在Perum Damri和PT KAI身上。在这种情况下，财务困境对相关公司的影响非常大，因此需要在 19 大流感期间破产前做好充分准备。本研究为定量研究。在使用独立 t 检验进行假设检验之前，还进行了数据正态性检验，检验结果为正态分布和同质数据。使用独立 t 检验进行假设检验的结果是，2019-2020 年出现 covid-19 大流行前后，出现财务困境的公司数量没有差异。
{"title":"ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE SEBELUM DAN SETELAH PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020","authors":"Jaka Maulana, Nabila Alkautsaria Sukwana","doi":"10.47491/landjournal.v5i1.3376","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3376","url":null,"abstract":"Sektor transportasi di Indonesia merupakan salah satu infrastruktur maupun layanan jasa yang dijadikan sebagai penggerak kegiatan perekonomian yang pada waktunya akan menjadi penentu tingkat keunggulan daya saing suatu perekonomian. Penelitian ini dilatarbelakangi oleh adanya fenomena dimana beberapa perusahaan seperti PT Garuda Indonesia Tbk mengalami banyak penurunan keuntungan di masa pandemi covid-19, hal yang sama terjadi pada perum damri dan PT. KAI. Dalam hal ini financial distress sangat berpengaruh dalam perusahaan bersangkutan untuk mengetahui seberapa perlu dilakukannya persiapan sebelum mengalami kebangkrutan dimasa pandemi covid-19. Penelitian ini bersifat kuantitatif. Dengan pengujian hipotesis menggunakan uji independent t test,, namun sebelum itu dilakukan pengujian normalitas data dengan hasil data berdistribusi normal dan homogen . Perhitungan statistik menggunakan SPSS for windows version 25. Hasil pengujian hipotesis menggunakan uji independent t test adalah tidak terdapat perbedaan antara jumlah perusahaan yang mengalami financial distress sebelum dan setelah pandemi covid-19 tahun 2019-2020","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"27 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In a company, internal control or internal audit is essential to achieve the company's objectives by preventing actions that could harm the company itself. This research is conducted to understand the influence of internal audit on the suppression of fraud risk. The research is a quantitative study with primary data obtained through interviews, questionnaires, and literature studies. Internal audit (X) and Fraud Risk Suppression (Y) are the variables examined. The sampling technique used in this research is purposive sampling, with a total of 35 samples obtained. The data was collected through questionnaires distributed to all respondents, who are employees of PT Pos Finansial Indonesia. Subsequently, the data was processed using SPSS, involving Validity Test, Reliability Test, Normality Test, Spearman Rank Correlation Analysis, Simple Linear Regression Analysis, t-test and Coefficient of Determination Test. The Research results indicate that internal audit significantly influences the emphasis on fraud risk at PT Pos Financial Indonesia
{"title":"PENGARUH AUDIT INTERNAL TERHADAP PENEKANAN RISIKO KECURANGAN PADA PT POS FINANSIAL INDONESIA","authors":"Cahyat Rohyana, Moch Taufiq Fajar Rahmadina, Marismiati Marismiati","doi":"10.47491/landjournal.v5i1.3391","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3391","url":null,"abstract":"In a company, internal control or internal audit is essential to achieve the company's objectives by preventing actions that could harm the company itself. This research is conducted to understand the influence of internal audit on the suppression of fraud risk. The research is a quantitative study with primary data obtained through interviews, questionnaires, and literature studies. Internal audit (X) and Fraud Risk Suppression (Y) are the variables examined. The sampling technique used in this research is purposive sampling, with a total of 35 samples obtained. The data was collected through questionnaires distributed to all respondents, who are employees of PT Pos Finansial Indonesia. Subsequently, the data was processed using SPSS, involving Validity Test, Reliability Test, Normality Test, Spearman Rank Correlation Analysis, Simple Linear Regression Analysis, t-test and Coefficient of Determination Test. The Research results indicate that internal audit significantly influences the emphasis on fraud risk at PT Pos Financial Indonesia","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3394
Dr Indra Firmansyah Indra, Elok Melinia Dian Rahayu
Perusahaan-perusahaan di Indonesia saat ini semakin bekembang pesat, hal ini ditandai dengan semakin banyaknya dan beratnya persaingan dunia usaha, seperti perusahaan-perusahaan jasa. PT Cardig Logistik Indonesia (CLI) merupakan salah satu perusahaan yang bergerak dibidang logistik di Indonesia. penerapan sistem penjualan pada perusahaan-perusahan masih banyak yang belum efektif, seperti adanya penggelapan dana yang dilakukan oleh pihak pemasaran yang tidak memberikan laporan yang sesuai dengan penjualan yang sebenarnya serta tidak adanya pencatatan laporan keuangan yang jelas. Oleh karena itu diperlukan suatu sarana yang dapat menilai aktivitas manajemen dalam kegiatan operasi perusahaan yaitu berupa audit operasional. Penelitian ini bertujuan untuk mengetahui pelaksanaan audit operasional, sistem akuntansi penjualan, dan pengaruh audi operasional terhadap sistem akuntansi penjualan. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan melakukan survey lalu menggambarkan, menganalisis dan kemudian menarik kesimpulan. Analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Normalitas, Regresi Linier Sederhana, Uji Korelasi, Koefisien Determinasi, Uji t dengan menggunakan alat uji SPSS 26. Hasil mengujian uji t yang di lakukan menggunakan SPSS, didapatkan hasil yaitu terdapat pengaruh yang signifikan audit operasional terhadap sistem akuntansi penjualan.
印尼的公司目前正在迅速发展，其标志是商业世界（如服务公司）的竞争日益激烈。印尼卡迪格物流公司（PT Cardig Logistik Indonesia，简称 CLI）是印尼从事物流业务的公司之一。公司销售系统的执行仍然不力，例如营销方未根据实际销售情况提供报告而挪用资金，以及缺乏清晰的财务报表记录。因此，需要一种能够评估公司运营管理活动的工具，即运营审计的形式。本研究旨在确定业务审计的实施情况、销售会计系统以及业务审计对销售会计系统的影响。采用的研究方法是描述性分析法，即先进行调查，然后进行描述、分析，最后得出结论。使用的数据分析包括有效性检验、可靠性检验、正态性检验、简单线性回归、相关性检验、决定系数、使用 SPSS 26 检验工具进行 t 检验。 使用 SPSS 进行 t 检验的结果表明，业务审计对销售会计系统有显著影响。
{"title":"PENGARUH AUDIT OPERASIONAL TERHADAP SISTEM AKUNTANSI PENJUALAN PADA PT. CARDIG LOGISTIK INDONESIA","authors":"Dr Indra Firmansyah Indra, Elok Melinia Dian Rahayu","doi":"10.47491/landjournal.v5i1.3394","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3394","url":null,"abstract":"Perusahaan-perusahaan di Indonesia saat ini semakin bekembang pesat, hal ini ditandai dengan semakin banyaknya dan beratnya persaingan dunia usaha, seperti perusahaan-perusahaan jasa. PT Cardig Logistik Indonesia (CLI) merupakan salah satu perusahaan yang bergerak dibidang logistik di Indonesia. penerapan sistem penjualan pada perusahaan-perusahan masih banyak yang belum efektif, seperti adanya penggelapan dana yang dilakukan oleh pihak pemasaran yang tidak memberikan laporan yang sesuai dengan penjualan yang sebenarnya serta tidak adanya pencatatan laporan keuangan yang jelas. Oleh karena itu diperlukan suatu sarana yang dapat menilai aktivitas manajemen dalam kegiatan operasi perusahaan yaitu berupa audit operasional. Penelitian ini bertujuan untuk mengetahui pelaksanaan audit operasional, sistem akuntansi penjualan, dan pengaruh audi operasional terhadap sistem akuntansi penjualan. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan melakukan survey lalu menggambarkan, menganalisis dan kemudian menarik kesimpulan. Analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Normalitas, Regresi Linier Sederhana, Uji Korelasi, Koefisien Determinasi, Uji t dengan menggunakan alat uji SPSS 26. Hasil mengujian uji t yang di lakukan menggunakan SPSS, didapatkan hasil yaitu terdapat pengaruh yang signifikan audit operasional terhadap sistem akuntansi penjualan.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3399
Dida Farida Latipatul Hamdah, R. Wahyuni
This research aims to explore the impact of hotel, restaurant and entertainment taxes on original regional income of Garut Regency during the 2015-2022 period. The data for this research is sourced from the implementation reports hotel, restaurant and entertainment tax submitted by the Garut Regency Regional Revenue Agency. The research adopts a quantitative approach, employing data collection methods such as interviews and documents analysis, while data analysis techniques applied in this study include multiple linear regression analysis, coefficient of determination and hypothesis testing using the F test and t test. Data processing in this study was carried out using the SPSS version 26 for Windows program. The findings of this research reveal that collectively hotel, restaurant and entertainment taxes significantly impact local revenue. However, when examined hotel and entertainment taxes do not have a significant impact on local revenue while restaurant taxes have a significant impact on local revenue.
本研究旨在探讨 2015-2022 年期间酒店、餐饮和娱乐税对加鲁特地区原有地区收入的影响。本研究的数据来源于加鲁特地区税务局提交的酒店、餐饮和娱乐税实施报告。本研究采用定量方法，使用访谈和文件分析等数据收集方法，而数据分析技术包括多元线性回归分析、判定系数以及使用 F 检验和 t 检验进行假设检验。本研究的数据处理采用了 SPSS 26 版 Windows 程序。研究结果表明，酒店税、餐饮税和娱乐税共同对地方财政收入产生了重大影响。然而，在对酒店和娱乐税进行研究时，酒店和娱乐税对地方收入的影响并不大，而餐饮税对地方收入的影响却很大。
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Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3396
Riani Tanjung, Ariska Yuni Rahmawati, Desak Made Sri Geby Anti
A cooperative is an economic entity that is unique, namely ownership and purpose business involving members. In cooperatives, apart from being a business owner, members at the same time become perpetrators or actors in operating the business. Cooperatives are business entities that collectively achieve the goals of the individuals who are members. The small farming industry, despite the second food and drink production, often faces many challenges in managing their product. KPSBU as provider credit of small farming industry members has scheduled the delivery chain. This abstract introduces the concept of a Green Supply Chain tied to the specific needs of small-scale credit providers in a small farming sector. By examining the potential benefits and addressing the challenges faced by these farmers to reduce such costs which caused by their activity, this study aims to shed light on practical strategies for developing cost-effective and environmentally sustainable supply chain practices in the context of small-scale corps called the ERP model. Through case studies and analyses, this research provides insights that can empower small farmers to navigate the intersection of economic viability and environmental stewardship by adapting and comparing the cost with the efficiency of maximum output.
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Pub Date : 2024-01-12DOI: 10.47491/landjournal.v5i1.3367
Adis Supriadi
This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.
本研究旨在确定智力资本和审计意见对股票价格的影响，并获得相关经验证据。本研究采用描述性方法进行定量研究。研究对象包括在印度尼西亚证券交易所上市的基础设施、公用事业和运输公司，即 79 家公司。采用的抽样技术是目的性抽样，获得 60 个数据。分析方法采用多元线性回归模型，使用 IBM 社会科学统计软件包（SPSS）第 25 版程序进行处理和分析。研究结果表明，智力资本和审计意见同时或部分对股价没有影响。本研究有望为未来的研究人员提供更多的参考材料，作为分析材料。本研究的投入和结果可为公司的某些方面提供有关知识资本和股价意见的信息，因此本研究有望对公司有用。本研究的局限性在于，本研究只关注符合研究标准的某些公司，因此研究结果不能推广到所有在印尼证券交易所上市的基础设施、公用事业和运输公司。投资者和潜在投资者若想将股票投资于一家公司，应首先了解所选公司的财务状况和基本面。
{"title":"APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT","authors":"Adis Supriadi","doi":"10.47491/landjournal.v5i1.3367","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3367","url":null,"abstract":"This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"35 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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