LAND JOURNAL最新文献_第3页

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) 在金融服务管理局（OJK）上市的伊斯兰商业银行的营业成本营业收入（BOPO）和不良融资（NPF）比率对净营业利润率（NOM）的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3374

Dewi Selviani Yulientinah, Raihani Nurjannah Khatami

{"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}

引用次数: 0

ANALISIS DAN RANCANGAN SISTEM INFORMASI MONITORING PIUTANG PELANGGAN BISNIS MENGGUNAKAN WHATSAPP GATEWAY API 利用 Whatsapp 网关 api 分析和设计商业客户应收账款监控信息系统

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3146

Sari Armiati, Khairaningrum Mulyati, Adi Tiya Wiranda

{"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}

引用次数: 0

PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA BANK BJB CABANG SUKAJADI BJB 银行苏卡雅迪分行内部控制对预防欺诈的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3402

Toto Suwarsa, C. Sianipar

引用次数: 0

PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA 总资产和债务水平对印度尼西亚证券交易所国有上市公司实际税率的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3375

A. Fatmawati, Eunike Aprillia

引用次数: 0

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 2019-2020 年期间在印度尼西亚证券交易所上市的公共交通子行业公司在科维德-19 大流行前后的财务困境分析（Altman Z-score）。

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3376

Jaka Maulana, Nabila Alkautsaria Sukwana

{"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}

引用次数: 0

PENGARUH AUDIT INTERNAL TERHADAP PENEKANAN RISIKO KECURANGAN PADA PT POS FINANSIAL INDONESIA 内部审计对抑制印度尼西亚 PT POC FINANSIAL 公司欺诈风险的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3391

Cahyat Rohyana, Moch Taufiq Fajar Rahmadina, Marismiati Marismiati

引用次数: 0

PENGARUH AUDIT OPERASIONAL TERHADAP SISTEM AKUNTANSI PENJUALAN PADA PT. CARDIG LOGISTIK INDONESIA 业务审计对印度尼西亚 PT.Cardig 物流公司销售会计系统的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3394

Dr Indra Firmansyah Indra, Elok Melinia Dian Rahayu

{"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}

引用次数: 0

PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GARUT 酒店税、餐饮税和娱乐税对加鲁特地区地方财政收入的影响

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3399

Dida Farida Latipatul Hamdah, R. Wahyuni

引用次数: 0

GREEN SUPPLY CHAIN: MODEL ERP UNTUK KOPERASI KECIL DALAM MENGURANGI BIAYA OPERASIONAL 绿色供应链：小型合作社降低运营成本的电子采购模式

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3396

Riani Tanjung, Ariska Yuni Rahmawati, Desak Made Sri Geby Anti

{"title":"GREEN SUPPLY CHAIN: MODEL ERP UNTUK KOPERASI KECIL DALAM MENGURANGI BIAYA OPERASIONAL","authors":"Riani Tanjung, Ariska Yuni Rahmawati, Desak Made Sri Geby Anti","doi":"10.47491/landjournal.v5i1.3396","DOIUrl":"https://doi.org/10.47491/landjournal.v5i1.3396","url":null,"abstract":"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.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"51 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509732","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

APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT 知识资本和审计意见能否影响股票价格

LAND JOURNAL Pub Date : 2024-01-12 DOI: 10.47491/landjournal.v5i1.3367

Adis Supriadi

{"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}

引用次数: 0