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All Journal Indonesian Journal of Accounting and Governance
Iwan Lesmana
Universitas Agung Podomoro
Humanities Economics, Econometrics & Finance Environmental Science

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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

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 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.
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

Abstract

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.
Faktor-Faktor yang Mempengaruhi Pertumbuhan Volume Transaksi Saham Chyntia Augustia Virginia; Iwan Lesmana; Safrida Rumondang
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.v6i1.259

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan volume transaksi saham. Variabel dalam penelitian ini adalah pertumbuhan harga saham, earning per share (EPS), return on equity (ROE), dan debt to equity ratio (DER). Sampel yang digunakan dalam penelitian ini adalah data sekunder volume perdagangan saham di Bursa Efek Indonesia periode 2016-2019. Dengan menggunakan SPSS (paket statistik untuk ilmu-ilmu sosial), metode analisis yang digunakan dalam penelitian ini meliputi toleransi dan uji VIF, Uji Kolmogorov-Smirnov, uji kointegrasi multivariat: Uji, estimasi SRESID dan ZPRED, uji t-statistik, uji F-statistik, koefisien determinasi (R2), dan Korelasi Pearson Product Moment.Hasil penelitian menunjukkan earning per share (EPS), return on equity (ROE), berpengaruh signifikan terhadap pertumbuhan volume transaksi saham, namun pertumbuhan harga dan debt to equity ratio (DER) tidak berpengaruh signifikan terhadap pertumbuhan volume transaksi saham. Semua variabel independen secara simultan dari model yang baik menjelaskan pertumbuhan volume transaksi saham karena besarnya nilai efek adalah 99,1%, sedangkan 0,9% dijelaskan oleh variabel lain selain pertumbuhan harga saham, laba per saham (EPS), return on equity (ROE), dan rasio utang terhadap ekuitas. (DER).
Co-Authors Chyntia Augustia Virginia Dheny Biantara Safrida Rumondang Sitardja, Meco Viona Margaretha