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All Journal Jurnal Ekonomi : Journal of Economic Journal of Economics and Business (JECOMBI) Jurnal Ilmiah Pariwisata Indonesian Journal of Accounting and Governance
Biantara, Dheny
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Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Indonesian Journal of Accounting and Governance

 1 
ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/b8vmmt23

Abstract

Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline andon the potential areas and measures of cost reduction in airline operation. Present an introductionsurvey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the costproblem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of thevarious function in airline maintenance was seen as least cost efficiency, whereas flight operation wasseen as an area with most potential for cost reduction. Indonesian airline had made route and fleetchanges after the beginning of 2011 to reduce cost, concludes from the analisys result havingprivatization would be an important step towards more efficient airline operation. Flexibility fromIndonesian airline regulatory would be very much welcome and the value chain concept to improveIndonesian airline having competitive advantage and cost leadership differentiation.
FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR Lesmana, Iwan; Biantara, Dheny; Sitardja, Meco
Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/2m06aa19

Abstract

The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation. Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect. Economic indicators that were represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator. The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.
PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 Handayani, Sri; Maheswari, Lydia; Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/89pcv322

Abstract

This research aims to see how the Integrated Reporting elements have been implemented in the annual report and their impact on firm value from companies listed in the Indonesia Stock Exchange IDX30 index. A number of previous literatures reveal that implementated of integration report elements is quite high, although it is still voluntary. This research showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.
ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI ECOMMERCE INDONESIA Biantara, Dheny; Margaretha, Viona; Lesmana, Iwan
Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/tf881d52

Abstract

This study analyzes the role of regulators in Indonesia and the cost aspects that can preventpredatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower pricesin Indonesian E-Commerce bring concerns and threats to local MSMEs. The government as theregulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace toanticipate unhealthy business practices. This phenomenon is also known as predatory pricing. . Theparameters used in this study are product similarity, selling price and other information that can beused to support research analysis. Grouping product categories and confirming products is a way tounderstand the phenomena that occur in data taken from the Shopee E-Commerce marketplace whichfocuses on competition between domestic sellers where there are 13 products with "overseas" locationfilters no longer found. The analysis of this study shows that all categories experience marketingpractices, and predatory pricing practices can be prevented.
ANALYSIS OF THE COMPANY’ POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Biantara, Dheny; Lesmana, Iwan; Handayani, Sri; Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/bywqrh02

Abstract

The problems with receivables faced by the company experienced many obstacles so thatinaccurate recording and technology systems that had not been integrated between units became one ofthe obstacles they faced. This study aims to determine the accounting information system on accountsreceivable which is related to its role in the process of sustainable development of a company. Themethod used in this study is a qualitative - descriptive method. Data collection was carried out byinterview, observation and documentation techniques. Data analysis was carried out by means of datareduction, data representation, and drawing conclusions. The results showed that the accountsreceivable accounting information system procedures at several companies had different characteristicsbut remained the same in terms of the problems faced, especially during the past Covid-19 outbreakwhere many companies, both self-served and government-owned, experienced serious problems in theprocess of collecting their accounts receivable. .Standard operating procedures for accounts receivablethat are clear and separated from existing functions and have a very complete job desk for their parts aswell as well-documented records can expedite the process of information on the condition ofreceivables so that strategic steps can be taken to generate cash inflows for company which willultimately improve the condition of the company's financial performance to be able to continue todevelop sustainably.
Analyzing Ethical Practices and Sustainability in Indonesian Real Estate: A Comprehensive Business Study Setiono, Bambang; Handayani, Sri; Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/jzvk2358

Abstract

This study examines the performance of companies in business ethics and sustainability management within Indonesia's real estate industry using the Accounting for Business Ethics and Sustainability (A4BES) framework. Ethical and sustainability leadership is categorized into conventional, follower, transitional, and modern groups based on A4BES scores and stakeholder interest harmonization. Findings reveal no companies classified as followers or modern. On average, companies achieve 16.94% of the maximum A4BES score, or 25.75 out of 152 points. CTRA and DILD are the frontrunners, both scoring 67 (44.08%). DILD demonstrates superior leadership with better stakeholder harmonization: 43.28% for employee interests, 7.46% for customer interests, 13.43% for community interests, and 35.82% for environmental interests. This study provides insights into ethical and sustainability leadership and introduces an outcome-based approach for evaluating firm performance, encouraging the integration of ethical and sustainability decisions into strategic and operational practices.
Co-Authors Bambang Setiono Handayani, Sri Iwan Lesmana Lesmana , Iwan Maheswari, Lydia Margaretha, Viona Nasir, Laode Arahman Rumondang P, Safrida SATRIYAS ILYAS Septevenus, William Sitardja , Meco Sitardja, Meco Sri Handayani