LAND JOURNAL最新文献

Kualitas Audit: Fee Audit Dan Ukuran Kantor Akuntan Publik 审计质量：审计费用与会计师事务所规模

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3667

Yana Maulana, Dikdik Maulana, Jaka Maulana

引用次数: 0

ANALISIS PENGARUH ROE, NPM DAN DER TERHADAP HARGA SAHAM ROE、NPM 和 DER 对股价影响的分析

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3545

Yulistina Yulistina, Evi Kuniasih, Dewi Silvia, N. Salma

引用次数: 0

ANALISIS ALTMAN Z”SCORE MODIFICATION DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN PUBLIK SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESI (BEI) 在预测印尼证券交易所（Bei）上市的交通运输分行业上市公司财务困境方面的阿尔特曼 Z "评分修正分析

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3364

H. Hariyanto, N. Nugraha

{"title":"ANALISIS ALTMAN Z”SCORE MODIFICATION DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN PUBLIK SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESI (BEI)","authors":"H. Hariyanto, N. Nugraha","doi":"10.47491/landjournal.v5i2.3364","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3364","url":null,"abstract":"This study aims to predict financial distress of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Altman Z \"Score Modification method. The data used is the company's financial statements for the 2019-2022 period. The sample for this study used purposive sampling in accordance with the company's criteria. The results of the study using the Altman Z \"Score Modification method found that every year there are companies that are predicted to experience financial distress. In 2019 there were 6 companies that were predicted to experience financial distress, namely GIAA, ASSA, BTPR. TRJA, CMPP, and TAXI. In 2020, the 6 companies, namely GIAA, ASSA, BTPR, TRJA, CMPP, and TAXI, experienced financial distress again. In 2021 the number of companies experiencing financial distress is only 5 companies, namely GIAA, ASSA, BTPR, CMPP, and TAXI. However, in 2022 there were again 6 companies experiencing financial distress, namely ASSA, LRNA, BTPR, CMPP, TAXI, and Heli. Of the 9 companies, only 1 company has a healthy financial condition, namely PT Blue Bird Indonesia (BIRD), because for 4 years it has always been in the safe zone with a Z \"score value above 2.6.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 674","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669533","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}

引用次数: 0

Pengaruh Fungsi Audit Internal Terhadap Penerapan Good Corporate Governance (Study Kasus Pada Perusahaan PT Sinar Niaga Sejahtera) 内部审计职能对实施良好公司治理的影响（PT Sinar Niaga Sejahtera 公司案例研究）

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3602

Khairaningrum Mulyanti, S. Hasibuan

{"title":"Pengaruh Fungsi Audit Internal Terhadap Penerapan Good Corporate Governance (Study Kasus Pada Perusahaan PT Sinar Niaga Sejahtera)","authors":"Khairaningrum Mulyanti, S. Hasibuan","doi":"10.47491/landjournal.v5i2.3602","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3602","url":null,"abstract":"Audit internal mendukung organisasi dalam mencapai tujuannya untuk mengevaluasi dan meningkatkan efektivitas manajemen risiko, pengendalian dan proses manajemen dengan menerapkan tata kelola perusahaan yang baik yang disebut Good Corporate Governance (GCG) sehingga dapat menambah nilai bagi perusahaan dengan meningkatkan efisiensi perusahaan. Dan mengurangi risiko yang dapat diambil saat mengambil keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh fungsi audit internal terhadap penerapan tata kelola perusahaan yang baik di perusahaan PT Sinar Niaga Sejahtera. Penelitian ini merupakan penelitian jenis penelitian kuantitatif. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan sampel diperoleh 36 responden dari karyawan yang terlibat langsung dalam fungsi audit internal dan tata kelola perusahaan yang baik. Alat analisis yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, uji korelasi product moment, uji regresi linier sederhana, analisis koefisien determinasi, dan uji t. Berdasarkan hasil pengujian tersebut, dapat disimpulkan bahwa terdapat pengaruh positif antara fungsi audit internal (X) dengan penerapan tata kelola perusahaan yang baik (Y)","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"115 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668006","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}

引用次数: 0

Pengaruh Whistleblowing System Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Di Kantor Imigrasi Kelas I TPI Bandung 举报制度和组织文化对万隆 TPI I 级移民局预防欺诈的影响

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3600

Dewi Selviani Yulientinah, Vidya Haifa Mukhlisha

{"title":"Pengaruh Whistleblowing System Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Di Kantor Imigrasi Kelas I TPI Bandung","authors":"Dewi Selviani Yulientinah, Vidya Haifa Mukhlisha","doi":"10.47491/landjournal.v5i2.3600","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3600","url":null,"abstract":"Immigration Office Class I TPI (Immigration Checkpoint) Bandung is a government unit under the Ministry of Law and Human Rights and holds a substantial significance in the administration of immigration affairs and supervision services. Immigration office has a form of supervision to prevent all forms of fraud or violations in the form of whistleblowing systems and supervision in the form of attitudes and rules of \"organizational culture\" in the implementation of its work. By using associative quantitative research methods using a survey in the form of primary data, namely a questionnaire on 39 respondents. The purpose of the research was to identify the partial and simultaneous impact of the whistleblowing system and organizational culture on fraud prevention efforts at Bandung Class I Immigration Office. Employing methods of data analysis utilizing data quality tests, correlation analysis, multiple linear regression analysis, and also hypothesis analysis using the help of SPSS ver.27. The findings indicated that the whistleblowing system had limited impact on deterring fraud, whereas the organizational culture demonstrated a favorable influence on fraud prevention. Simultaneously, whistleblowing system variables and organizational culture affect fraud prevention.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668331","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}

引用次数: 0

Analisis Kinerja Koperasi Pegawai SMP Negeri 1 Lembang Menggunakan Balanced Scorecard dan SWOT/TOWS 使用平衡计分卡和 SWOT/TOWS 对 SMP Negeri 1 Lembang 员工合作社进行绩效分析

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3671

Riani Tanjung, Mohamad Nurkamal Fauzan

{"title":"Analisis Kinerja Koperasi Pegawai SMP Negeri 1 Lembang Menggunakan Balanced Scorecard dan SWOT/TOWS","authors":"Riani Tanjung, Mohamad Nurkamal Fauzan","doi":"10.47491/landjournal.v5i2.3671","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3671","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui perencanaan strategis dalam mengukur kinerja Koperasi Pegawai SMP Negeri 1 Lembang, agar keberhasilan dapat terukur secara cermat dengan indikator dari empat perspektif Balanced Scorecard, yaitu Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal, serta Perspektif Pembelajaran dan Pertumbuhan. Selain itu, penelitian ini juga mengaplikasikan analisis SWOT/TOWS untuk memberikan alternatif strategi yang lebih komprehensif dan mendalam. nalisis SWOT/TOWS yang dilakukan mengidentifikasi berbagai kekuatan, kelemahan, peluang, dan ancaman yang dihadapi koperasi, dan menghasilkan beberapa strategi yang dapat diterapkan. Strategi SO (Strengths-Opportunities) melibatkan pemanfaatan sistem informasi manajemen yang memadai untuk mengimplementasikan teknologi keuangan baru. Strategi WO (Weaknesses-Opportunities) berfokus pada diversifikasi sumber pendapatan. Strategi ST (Strengths-Threats) menggunakan stabilitas modal untuk mengatasi ketidakstabilan ekonomi global, sementara strategi WT (Weaknesses-Threats) mengembangkan rencana mitigasi risiko.Balanced Scorecard yang disusun memberikan kerangka kerja yang jelas untuk peningkatan kinerja koperasi di berbagai perspektif.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"17 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141836494","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}

引用次数: 0

PERANAN PROFITABILITAS DAN LIKUIDITAS DALAM MEMPENGARUHI RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI 以股利政策为调节变量，盈利能力和流动性对股票回报率的影响作用

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3638

Falih Arsalan, N. Nursiam

引用次数: 0

Pengaruh Struktur Aset, Profitabilitas, dan Pertumbuhan Perusahaan terhadap Kebijakan Hutang pada Bank Umum Syariah Periode 2020 - 2022 2020 - 2022 年期间资产结构、盈利能力和公司成长对伊斯兰商业银行债务政策的影响

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3630

N. Nasrudin, N. Nugraha, N. Sugiharto

引用次数: 0

PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT POS INDONESIA (PERSERO) KOTA PADANG 奖惩对印度尼西亚巴东市 PT POS 公司员工绩效的影响

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3668

Prety Diawati, Nabilla Noorsyafira, H. Sugesti, Hari Ismail

{"title":"PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT POS INDONESIA (PERSERO) KOTA PADANG","authors":"Prety Diawati, Nabilla Noorsyafira, H. Sugesti, Hari Ismail","doi":"10.47491/landjournal.v5i2.3668","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3668","url":null,"abstract":"This study aims to determine the effect of reward on employee performance and the effect of punishment on employee performance of PT. Pos Indonesia (Persero) Padang City. With rewards and punishments, it can help the management of human resources that have the potential to improve their performance within the company. This research consists of the theory of human resource management, and the theory of reward, punishment, and employee performance, as well as previous research, frameworks, and hypotheses. This study uses causal associative with a quantitative approach. The population of this study was 133 employees and the sample in this study was 52 employees based on the non-probability sampling technique using the Purposive Sampling Method. Data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression. Based on the results of the research that the author has researched, it can be concluded that the hypothesis testing for reward and punishment variables on employee performance, based on the F test it was found that H3 was accepted = there was a positive and significant influence between reward and punishment on employee performance. Reward and punishment affect employee performance, this is based on the R2 value of the variation of reward and punishment can be explained by independent variables that can be influenced by other factors not examined in this study. Suggestions from the author to the leadership of PT. Pos Indonesia (Persero) Padang City, to manage the rewards that have been given so far to be adjusted to the standard of work that has been completed by employees, so that employees feel more concerned about their welfare by the company.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"108 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667353","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}

引用次数: 0

Pengaruh Biaya Distribusi Terhadap Penjualan Produk Pada PT Dirgantara Indonesia Triwulan 2015 - 2022 印度尼西亚 PT Dirgantara 公司 2015 - 2022 年季度分销成本对产品销售的影响

LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3636

Rima Sundari, Firdaus Wahyudi

{"title":"Pengaruh Biaya Distribusi Terhadap Penjualan Produk Pada PT Dirgantara Indonesia Triwulan 2015 - 2022","authors":"Rima Sundari, Firdaus Wahyudi","doi":"10.47491/landjournal.v5i2.3636","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3636","url":null,"abstract":"Perkembangan dunia usaha yang pesat mengakibatkan tingkat persaingan semakin ketat. Persaingan tersebut meliputi persaingan dalam menentukan harga, kualitas produk, promosi dan kegiatan distribusi yang cepat dan tepat. Distribusi produk yang cepat dam tepat akan sangat berpengaruh pada penjualan yang akan meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh biaya distribusi terhadap penjualan produk. Penelitian ini teirmasuk dalam kateigori peineilitian kuantitatif. Biaya distribusi digunakan seibagai variabeil indeipeindeint dan peinjualan produk seibagai variabeil deipeindein. Teiknik sampeil yang digunakan pada peineilitian ini adalah teiknik purposivei sampling, deingan sampeil yang dugunakan seibanyak 32 data laporan keiuangan triwulan PT Dirgantara Indoneisia 2015 – 2022. Data diolah deingan meinggunkan softwarei IBM SPSS Statistics 25 deingan teiknik analisis data yang dilakukan deingan meinggunakan koreilasi product momeint, reigreisi linieir seideirhana, koeifisiein deiteirminasi, uji t. Hasil peingujian meinunjukan bahwa seicara parsial biaya distribusi tidak meimiliki peingaruh teirhadap peinjualan produk pada PT Dirgantara Indoneisia triwulan 2015 -2022.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 939","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668968","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}

引用次数: 0