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All Journal Indonesian Journal of Accounting and Governance
Iwan Lesmana
Agung Podomoro University
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION Lawberto Sugiarto; Sri Handayani; dheny Bintara; Iwan Lesmana
Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/sr7r9583

Abstract

This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this research is the most effective joint cost allocation method for cake shop X is the physical method because it is easy to implement.
THE IMPACT OF CLAIM EXPENSES, UNDERWRITING RISK, PROFITABILITY, COMPANY SIZE AND RETENTION RATIO ON SOLVENCY OF INSURANCE INDUSTRY Shelby Sutanto; Iwan Lesmana; Meco Sitardja; dheny Bintara
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/r4xd3j64

Abstract

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.
RISIKO OPERASIONAL BANK DAN PERMODELANNYA Iwan Lesmana
Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/54xhtb25

Abstract

Managing bank’s operational risks becoming an important feature of sound risk management practice in modern financial markets. The most important types of operational risk involve breakdown in internal controls and corporate governance, which could lead to financial losses through fraud, error or failure to perform. Development of statistic has accelarated banks to create internal operational risk models in different ways. Although those models created in different ways, they surely use the pattern of risk management that is developed by Basel Committee on Banking Supervision. Basel Committee on Banking Supervision has proposed three increasingly sophisticated approaches of operational risk, i.e basic indicator approach, standardized approach and advanced measurement approach. Applying those approaches will help banks to eliminate the operational risk, that will lead them to a better intermediation process.
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 : 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.
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 : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1cfv4t33

Abstract

This research aims to analyze factors that affect the growth in share transaction volume. Thevariables in this study are share price growth, earning per share (EPS), return on equity (ROE), anddebt to equity ratio (DER). The sample used in this research is secondary data of trading volume stockin Indonesia Stock Exchange on the period from 2016 to 2019. Using SPSS (statistical package for thesocial sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, PearsonCorrelation Product Moment, t- statistical tests, F-statistical test, and coefficient of determination (R2).The result of this research show that earning per share (EPS), return on equity (ROE), have significantinfluence on the growth in share transaction volume, but price growth and debt to equity ratio (DER)have no significant influence on the growth in share transaction volume. All the independent variablessimultaneously from a good model to explain the growth in stock transaction volume since themagnitude of the effect value is 99.1%, while 0.9% is explained by other variables besides the growthof stock prices, earnings per share (EPS), return on equity (ROE), and debt to equity ratio. (DER).
ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI ECOMMERCE INDONESIA Dheny Biantara; Viona Margaretha; Iwan Lesmana
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.
IMPACT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE IN BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2017-2019 Winnie Savira; Sri Handayani; Safrida Rumondang; Iwan Lesmana
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/te5y7a45

Abstract

This study aims to determine the effect of environmental costs, environmental performanceand environmental disclosure on company value. A number of previous literatures have found asignificant positive effect of the implementation of each of the three variables on company value, butthe number of studies examining the impact of these three variables on company value is still limited,while stakeholders are straving on sustainable reporting, this research can be able to emphasize theimportance of sustainable reporting. We build this research model based on environmentalcommitment, legitimacy theory and signal theory. Data testing is done by using the regression methodin testing the effect of these three variables on company value. The results showed that environmentalcost has significant positive impact to company value, environment performance has negative notsignificant impact to company value and environmental disclosure has positive impact but notsignificant to company value. In other result for the regression model that used in this research showedthat the model can significantly predict the dependent variable.
ANALYSIS OF THE COMPANY’ POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Dheny Biantara; Iwan Lesmana; Sri Handayani; Bambang Setiono
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.
Co-Authors Bambang Setiono Chyntia Augustia Virginia Dheny Biantara dheny Bintara Lawberto Sugiarto Meco Sitardja Safrida Rumondang Shelby Sutanto Sri Handayani Viona Margaretha Winnie Savira