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ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.10

Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline and on the potential areas and measures of cost reduction in airline operation. Present an introduction survey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the cost problem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of the various function in airline maintenance was seen as least cost efficiency, whereas flight operation was seen as an area with most potential for cost reduction. Indonesian airline had made route and fleet changes after the beginning of 2011 to reduce cost, concludes from the analisys result having privatization would be an important step towards more efficient airline operation. Flexibility from Indonesian airline regulatory would be very much welcome and the value chain concept to improve Indonesian airline having competitive adventage and cost leadership differentiation

FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR Iwan Lesmana; Dheny Biantara; Meco Sitardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.181

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 was 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 (Studi Kasus Perusahaan yang Terdaftar Di Indeks IDX30) Sri Handayani; Lydia Maheswari; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.225

This research aims to see how the Integrated Reporting elements have been implemented in the annual report from companies listed in the Indonesia Stock Exchange IDX30 index. It is also 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 E-COMMERCE INDONESIA Dheny Biantara; Viona Margaretha; Iwan Lesmana
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.270

This study analyzes the role of regulators and the cost aspects that can prevent predatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower prices pose a threat to local MSMEs. The government as the regulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace to anticipate unhealthy business practices. This phenomenon is also known as predatory pricing. Predatory pricing is setting very low prices to beat competitors. The phenomenon that occurs from data taken from E-Commerce Shopee which focuses on competition between sellers where there are 13 products with "overseas" location filters are no longer found. The parameters used in this study are product similarity, selling price, and other information that can be used to support research analysis. The results of this study indicate that all categories experience marketing practices, although most categories are suspected of experiencing predatory pricing.

ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Dheny Biantara; Iwan Lesmana, S.Kom, MM; Sri Handayani; Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.372

The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.

The Impact of Claim Expenses, Underwriting Risk, Profitability, Company Size and Retention Ratio on Solvency of Insurance Industry Shelby Sutanto; Iwan Lesmana, S.Kom, MM; Meco Sitardja; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.401

The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment. The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.

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