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A BIBLIOMETRIC ANALYSIS OF CARBON TAX LITERATURE: FUTURE RESEARCH FOR INDONESIA Ghea Revina Wigantini; Yunieta Anny Nainggolan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

In recent years, the carbon tax has become a popular discussion among countries. After careful consideration, Indonesia plans to implement carbon tax policies in 2022. As a result, there will be beneficial and on the other hand, negative influences. As a new player in implementing carbon tax policies, Indonesia could learn from the country that implemented it first. Using bibliometric analysis, this study is expected to give insight to the next researcher and concerned party for the future research direction on carbon tax policy and its impact on the related parties. This research assesses the most prolific authors, source institutions, and nations, as well as the most cited papers and the most popular keywords using the Scopus database. Indonesia has a big chance to do research related to the carbon tax. We recommend that Indonesian scholars focus on the economic and business level in their future research related to the carbon tax.

The Return on IPO Stocks during the COVID-19 Pandemic in Indonesia Wigantini, Ghea Revina; Nainggolan, Yunieta Anny
Jurnal Manajemen Teknologi Vol 21, No 3 (2022)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.2

Abstract. Conducting an initial public offering (IPO) during the COVID-19 pandemic is not easy due to the current high level of economic uncertainty. This study aims to examine the effect of the COVID-19 pandemic on the initial return on IPO shares in Indonesia. In the study, a cross-sectional regression was applied, using a sample of 51 companies that conduct IPOs. It was found that the fear index over the COVID-19 pandemic negatively affected the initial return. The higher the fear index, the lower the return on IPO stocks on the first listing day. The results therefore demonstrates that the fear of COVID-19 influenced the IPO market return in Indonesia. This study extends the literature on the COVID-19 pandemic, especially on the initial return on IPOs. Practically, this research also provides insight into the issuers regarding the appropriate timing of IPOs during the crisis, particularly for investors who wish to buy IPO shares during an uncertain time. Policymakers are expected to mitigate the cases and deaths of COVID-19 in Indonesia, which may reduce investors’ fear related to COVID-19. This paper's limitation is that it only examines data from 2020, as this was the year in which COVID-19 first announced. Future research could include the short-term and long-term performance of IPOs, and also broaden the sample area to a larger region.Keywords: Initial return, IPO, COVID-19, fear index, Indonesia.Abstrak. Melakukan penawaran saham perdana (IPO) pada masa pandemi COVID-19 tidaklah mudah karena pada masa ini memiliki ketidakpastian ekonomi yang tinggi. Penelitian ini bertujuan untuk melihat pengaruh pandemi COVID-19 terhadap tingkat pengembalian awal saham yang melakukan IPO di Indonesia. Penelitian ini menggunakan regresi cross-sectional, dengan menggunakan sampel dari 51 perusahaan yang melakukan IPO. Penelitian ini menemukan bahwa indeks kepanikan atas pandemi COVID-19 mempengaruhi tingkat pengembalian awal secara negatif signifikan. Hasil penelitian menunjukkan bahwa indeks kepanikan atas pandemic COVID-19 menghantam pengembalian pasar IPO. Semakin tinggi tingkat indeks kepanikan atas pandemic COVID-19 maka semakin rendah tingkat pengedalian saham IPO pada hari pertama memasuki bursa. Penelitian ini mengembangkan literatur penelitian tentang pandemi COVID-19, terutama terhadap tingkat pengembalian awal IPO. Secara praktik, penelitian ini juga memberikan wawasan terhadap perusahaan atas waktu yang tepat untuk IPO bila terjadi krisis dan untuk investor yang ingin membeli saham IPO pada masa yang sedang tidak pasti. Para pembuat kebijakan diharapkan dapat memitigasi kasus dan kematian COVID-19 di tanah air untuk mengurangi kepanikan investor terkait COVID-19. Keterbatasan tulisan ini yaitu hanya mengkaji data tahun 2020 saat tahun pertama kali diumumkannya COVID-19. Ruang lingkup peneliti masa depan dapat mencakup kinerja IPO jangka pendek dan jangka panjang, dan juga memperluas sampel ke wilayah yang lebih besar.Kata kunci: pengembalian awal, IPO, COVID-19, indeks kepanikan, Indonesia.

The Return on IPO Stocks during the COVID-19 Pandemic in Indonesia Wigantini, Ghea Revina; Nainggolan, Yunieta Anny
Jurnal Manajemen Teknologi Vol. 21 No. 3 (2022)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.2

Abstract. Conducting an initial public offering (IPO) during the COVID-19 pandemic is not easy due to the current high level of economic uncertainty. This study aims to examine the effect of the COVID-19 pandemic on the initial return on IPO shares in Indonesia. In the study, a cross-sectional regression was applied, using a sample of 51 companies that conduct IPOs. It was found that the fear index over the COVID-19 pandemic negatively affected the initial return. The higher the fear index, the lower the return on IPO stocks on the first listing day. The results therefore demonstrates that the fear of COVID-19 influenced the IPO market return in Indonesia. This study extends the literature on the COVID-19 pandemic, especially on the initial return on IPOs. Practically, this research also provides insight into the issuers regarding the appropriate timing of IPOs during the crisis, particularly for investors who wish to buy IPO shares during an uncertain time. Policymakers are expected to mitigate the cases and deaths of COVID-19 in Indonesia, which may reduce investors’ fear related to COVID-19. This paper's limitation is that it only examines data from 2020, as this was the year in which COVID-19 first announced. Future research could include the short-term and long-term performance of IPOs, and also broaden the sample area to a larger region.Keywords: Initial return, IPO, COVID-19, fear index, Indonesia.Abstrak. Melakukan penawaran saham perdana (IPO) pada masa pandemi COVID-19 tidaklah mudah karena pada masa ini memiliki ketidakpastian ekonomi yang tinggi. Penelitian ini bertujuan untuk melihat pengaruh pandemi COVID-19 terhadap tingkat pengembalian awal saham yang melakukan IPO di Indonesia. Penelitian ini menggunakan regresi cross-sectional, dengan menggunakan sampel dari 51 perusahaan yang melakukan IPO. Penelitian ini menemukan bahwa indeks kepanikan atas pandemi COVID-19 mempengaruhi tingkat pengembalian awal secara negatif signifikan. Hasil penelitian menunjukkan bahwa indeks kepanikan atas pandemic COVID-19 menghantam pengembalian pasar IPO. Semakin tinggi tingkat indeks kepanikan atas pandemic COVID-19 maka semakin rendah tingkat pengedalian saham IPO pada hari pertama memasuki bursa. Penelitian ini mengembangkan literatur penelitian tentang pandemi COVID-19, terutama terhadap tingkat pengembalian awal IPO. Secara praktik, penelitian ini juga memberikan wawasan terhadap perusahaan atas waktu yang tepat untuk IPO bila terjadi krisis dan untuk investor yang ingin membeli saham IPO pada masa yang sedang tidak pasti. Para pembuat kebijakan diharapkan dapat memitigasi kasus dan kematian COVID-19 di tanah air untuk mengurangi kepanikan investor terkait COVID-19. Keterbatasan tulisan ini yaitu hanya mengkaji data tahun 2020 saat tahun pertama kali diumumkannya COVID-19. Ruang lingkup peneliti masa depan dapat mencakup kinerja IPO jangka pendek dan jangka panjang, dan juga memperluas sampel ke wilayah yang lebih besar.Kata kunci: pengembalian awal, IPO, COVID-19, indeks kepanikan, Indonesia.

Penyuluhan untuk Meningkatkan Karakteristik Intrinsik Pelaku Usaha RW 01 Desa Cihanjuang Kecamatan Parongpong Kabupaten Bandung Barat Ernawadi, Yadi; Sumiyati, Euis Eti; Desmiza, Desmiza; Putra, Hariyadi Triwahyu; Wigantini, Ghea Revina
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i1.549

Pengabdian kepada masyarakat ini ditujukan untuk membangun sikap positif pelaku usaha di RW 01 Desa Cihanjuang, Kecamatan Parongpong, Kabupaten Bandung Barat terhadap keputusan dan pilihannya sebagai wirausaha. Dalam kegiatan pengabdian kepada masyarakat ini, metode yang digunakan untuk mencapai tujuan tersebut adalah penyuluhan yang terbagi ke dalam tiga segmen. Pertama, paparan dan diskusi mengenai peran etika dalam bisnis yang diperlukan pelaku usaha. Kedua, paparan dan diskusi tentang kontribusi karakteristik intrinsik terhadap kemajuan usaha. Segmen ketiga yaitu pentingnya pengelolaan keuangan untuk usaha mikro dan kecil agar memiliki pencatatan keuangan yang rapi. Pada umumnya, peserta menunjukkan perhatian dan responsif sepanjang penyuluhan berlangsung. Bentuk perhatian dan tanggapan positif peserta dapat dijadikan ukuran bahwa materi dan metode penyuluhan yang dipilih mempunyai daya tarik bagi mereka. Berdasarkan hasil post-test diketahui bahwa terdapat perubahan persepsi dan sikap pelaku usaha dalam memandang bisnis mereka. Penyuluhan ini telah berhasil mengubah pandangan bahwa menjalankan suatu bisnis tidak hanya ditujukan untuk memenuhi kebahagiaan lahiriah tetapi yang lebih penting dari itu yaitu kebahagiaan batiniah melalui praktik bisnis beretika.

Optimizing Accounting Information Systems: The Critical Roles of User Involvement and Cloud Computing Integration in Bandung, Indonesia Dzaky Cahaya Putra, Vicky; Revina Wigantini, Ghea
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1375

Information technology within a company plays a crucial role in providing timely and accurate information that aligns with the needs of managers in decision-making. The quality of an Accounting Information System is reflected in a system that successfully integrates all necessary elements and sub-elements to produce high-quality information. This study aims to assess the influence of User Involvement and Cloud Computing on the Quality of Accounting Information Systems (QAIS) in private national banks located in Bandung, Indonesia. The method used in this study is SEM (Structural Equation Model) with the PLS (Partial Least Square) approach. The research sample consists of 81 respondents from 14 private banks. The results reveal that User Involvement has a notable and substantial impact on the Quality of Accounting Information Systems, contributing 49.7%. User engagement in the development and utilization of accounting information systems is vital for improving system quality. Meanwhile, Cloud Computing also significantly influences QAIS, though its contribution is smaller at 5.3%. Both factors contribute significantly, thus, these findings provide important insights for banking management, highlighting that improving the quality of Accounting Information Systems relies not only on the adoption of advanced technology but also on maximizing user engagement.

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