Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Accounting Jurnal Bina Komputer Akuntansi Pajak dan Kebijakan Ekonomi Digital
Wahyunita Wahyunita
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
INFLUENCE THE FINANCIAL PERFORMANCE OF THE INITIAL RETURN AND COMPANY PERFORMANCE 2 YEARS AFTER IPO Wahyunita, Wahyunita
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The need for capital is the most important thing for the company. If the company can meet the needs of their funds from within the company, it can reduce the dependence from outside sources. However, if internal funds are not sufficient because the growth of the company, the management faced with the choice, that is debt or by issuing a exchange public. Go is one way in which the company to obtain additional funds in order to develop their business. One way that is often done by companies that will go public by selling shares of initial public offerings or often referred to as Initial Public Offering (IPO). Before the company is doing an IPO, usually the company issued a prospectus of a company that serves as a medium of communication between issuers and investors. This disclosed information will assist investors in making rational decisions about the risks and value of shares actually offered by issuers. Limitations information about the company can be a trigger of IPO underpricing. Information on companies that do an IPO is limited it difficult for investors to assess the level of benefits and risks that actual IPO shares. Of 17 samples of manufacturing firms that conduct an IPO on the Indonesia Stock Exchange during the period 2001 to 2005 can be inferred No financial variables that affect the initial returns, and there are changes in the company`s performance 2 years after the IPO, namely return on assets and profit margin. Meanwhile Current Debt to asset ratio and the ratio changed in the 2 years after the IPO even though the change is temporary and not consistence.
Desain UI/UX Pengolah Data di UPTD Pelabuhan Tanjung Api-Api Dinas Perhubungan Provinsi Sumatera Selatan Rasmila, Rasmila; Wahyunita, Wahyunita
Jurnal Bina Komputer Vol 5 No 1 (2023): Jurnal Bina Komputer (Juni 2023)
Publisher : Jurnal Ilmiah Terpadu Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/jbkom.v5i1.2488

Abstract

Penelitian ini bertujuan untuk meningkatkan desain antarmuka pengguna (UI/UX) dalam pengolahan data di UPTD Pelabuhan Tanjung Api-Api Dinas Perhubungan Provinsi Sumatera Selatan melalui penerapan metode Action Research. Melalui pendekatan ini, peneliti bekerja sama dengan praktisi dan pengguna sistem untuk mengidentifikasi masalah yang ada, merencanakan perubahan desain UI/UX, dan melaksanakan tindakan perbaikan yang berkelanjutan. Metode Action Research terdiri dari empat tahap utama: perencanaan, tindakan, observasi, dan refleksi. Pada tahap perencanaan, masalah dalam desain UI/UX diidentifikasi dan tujuan penelitian ditetapkan. Selanjutnya, tindakan dilakukan dengan mengimplementasikan perubahan desain yang direncanakan. Observasi dilakukan untuk mengumpulkan data mengenai efektivitas perubahan tersebut.Melalui refleksi atau evaluasi, data yang dikumpulkan dievaluasi untuk menilai keberhasilan perubahan desain UI/UX dalam pengolahan data. Hasil evaluasi digunakan untuk membuat penyesuaian lebih lanjut dan merencanakan langkah selanjutnya.Dengan menggunakan metode Action Research, diharapkan desain UI/UX di UPTD Pelabuhan Tanjung Api-Api dapat ditingkatkan secara signifikan. Hal ini akan membantu pengguna dalam mengelola data dengan lebih efisien, meningkatkan kepuasan pengguna, dan memperkuat citra lembaga sebagai pusat perhubungan yang modern dan inovatif. Penelitian ini memberikan kontribusi penting dalam pengembangan sistem pengolahan data yang optimal dalam konteks perhubungan di Sumatera Selatan.
Praktik Investasi Emas Digital di Aplikasi Dana Dalam Perspektif Hukum Islam: Studi Kasus di Universitas Islam Batang Hari Wahyunita Wahyunita; Mashudi Hariyanto; Musaddad Al Basry
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1454

Abstract

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.
Co-Authors MASHUDI HARIYANTO Musaddad Al Basry Rasmila, Rasmila