Articles
<![CDATA[Tingkat Pemahaman Mahasiswa dan Peran Tax Center (Studi Kasus Universitas Terbuka) ]]>
<![CDATA[Syafiqoh Nurhayati]]>;
<![CDATA[Jasrial]]>;
<![CDATA[Dedy Juniadi]]>;
<![CDATA[Ridha Azka Raga]]>;
<![CDATA[Husna Putri Pertiwi]]>;
<![CDATA[Jufri Yandes]]>
<![CDATA[ JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia Vol. 3 No. 2 (2022): December ]]>
Publisher : <![CDATA[Universitas Terbuka ]]>
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DOI: 10.33830/jiapi.v3i2.109
<![CDATA[Tax Center (TC) in Higher Education becomes the third party between the Directorate General of Taxes and the Community (Taxpayers) in carrying out their tax obligations. The number of universities that have Tax Centers in Indonesia is only 10.7% of the total 3,119 universities in Indonesia. This indicates that awareness of the existence of TC is still unknown, universities must synergize with students because they are the successors of the nation which opens people's eyes to the importance of the role of taxes for development in Indonesia. This research examines the level of understanding of students and the role of the Tax Center at the Universitas Terbuka, the method used is mixed methods. The sample used convenience sampling in distributing questionnaires to students whose results were 67.92% which was not good about the existence of TC UT. Its role has been carried out is only 25%, namely: collaboration with third parties, and the Tax Center is open to all disciplines. This needs to be optimized because when partners are ready to help, then how do we synergize with students. After that, an interview was conducted with the person in charge of the Tax Center at the Distance Learning Program Unit-UT Surabaya (UPBBJ-UT) whose result was that the Tax Center had to be vacuumed due to limited Human Resources in managing the Tax Center and workload for each employee there was aggravated by the pandemic. The result of this study is that the role of the Tax Center is far from being well understood by students, so an FGD was carried out with the Universitas Gunadarma Tax Center as a reference for a better UT TC in the future. As a result, we need the support of the leadership (Rector) because TC can be a potential core business and is structurally recommended to become a unit under the Rector.]]>
<![CDATA[Perbandingan Brand Equity Antara Produk Lama dengan Produk Pendatang Baru ]]>
<![CDATA[Jufri Yandes]]>
<![CDATA[ Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 1 Nomor 1 Februari 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah ]]>
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DOI: 10.58561/margin.v1i1.20
<![CDATA[Sebuah brand dituntut memiliki ekuitas yang tinggi. Kemajuan teknologi memudahkan produk lebih mudah ditiru. Konsumen menghadapi terlalu banyak pilihan namun sayangnya informasi tentang kualitas produk dipasaran sangat minimum sekali. Brand yang kuat akan menjanjikan konsumen mendapatkan nilai lebih tinggi dan tentunya ini akan menjadi bahan perbandingan bagi konsumen dalam memilih brand tertentu. Permasalahan dalam penelitian ini adalah adakah perbedaan antara brand yang sudah ada dengan brand yang merupakan pendatang baru. Berdasarkan hasil penelitian disimpulkan terdapat perbedaan kesadaran merek, asosiasi merek, persepsi kualitas merek, loyalitas merek, dan ekuitas merek produk pada produk yang telah lama hadir ditengah masyarakat dibandingkan dengan produk pendatang baru.]]>
<![CDATA[Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022) ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Sapto Setyo Nugroho]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.734
<![CDATA[This research study was held to examine internal variables that can determine the effect of stock underpricing levels when conducting an IPO (Initial Public Offering) on the IDX (Indonesia Stock Exchange) 2021-2022. Internal factors include ROE and ROA. Research is quantitative and uses secondary data, explanatory research study type, using methods by purposive sampling when determining samples. The novelty of the study can be seen from the overall data and the latest samples used by 64 issuers and the periods used, namely 2022 and 2021. The study used hypothesis testing methods, including multiple linear regression analysis through the help of Eviews (Econometric Views). The source of data used in this study is prospectus data issued by companies or issuers that go public with underwriters. The calculation results obtained partially produce ROE and ROA variables have a significant influence on the level of underpricing in IPO shares, and simultaneous results show that ROE and ROA variables together have a significant effect on the level of underpricing of IPO shares. The result of a positive value coefficient is obtained at the IPO stock underpricing level, then the ROE variable has a negative coefficient and the ROA coefficient is positive, this is interpreted by the increase in the ROE value, the stock underpricing level will decrease and apply to vice versa, and for the ROA variable that has a positive coefficient means that the more the ROA value increases, the stock underpricing level will also increase and vice versa.]]>
<![CDATA[Analisis Faktor Internal Yang Mempengaruhi Underpricing Saham Pada Initial Public Offering (Studi Perseroan Go Public di BEI Januari- Desember 2019) ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Destiana Destiana]]>
<![CDATA[ Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 9 No 2 (2023): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton ]]>
Publisher : <![CDATA[Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton ]]>
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DOI: 10.35326/pencerah.v9i2.2983
<![CDATA[This study was carried out to examine internal factors that determine the underpricing value of shares in the initial public offering on the IDX (Indonesia Stock Exchange) for the period January – December 2019. These internal factors consist of ROA (Return on Asset) and ROE (Return on Equity). This study is quantitative, and uses the explanatory research type of study, and uses the purposive sampling method in determining the sample. The sample used was 32 issuers during the period January – December 2019. The method used in this study is hypothesis testing including multiple linear regression analysis using the help of the Statistical Program for Social Science (SPSS). The database used in this study is a prospectus data published by issuers that will go public in collaboration with underwriting companies. The results of the study partially showed that the variables ROA (Return on Asset) and ROE (Return on Equity) did not have a significant effect on the underpricing value of IPO shares, and simultaneously the variables ROA (Return on Asset) and ROE (Return on Equity) together had a significant effect on the underpricing of IPO shares, where the coefficient results were negative in the underpricing value of IPO shares, which means that the greater the variables ROA (Return on Asset) and ROE (Return on Equity) then The underpricing value of the stock will decrease further.]]>
<![CDATA[Prophetic Leadership Study: A Narrative Review on Islamic Banking Institutions ]]>
<![CDATA[Indra Pratama Putra Salmon]]>;
<![CDATA[Bambang Agus Diana]]>;
<![CDATA[Ridho Harta]]>;
<![CDATA[Jufri Yandes]]>
<![CDATA[ JURNAL ILMIAH SYI'AR Vol 23, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Fatmawati Sukarno Bengkulu ]]>
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DOI: 10.29300/syr.v23i1.9936
<![CDATA[Islamic banking organizations that show two sides of achievement targets, namely economic achievements and socio-religious mission achievements, also bring two consequences, whether they have to lead the organization towards content marketing or carry out only socio-religious missions. In this context, organizational leaders have a strategic role in making Islamic banking institutions capable of optimally achieving their goals. This study aims to explain whether prophetic leadership can balance the current situation with beliefs that are pretty convenient to understand and; see what variables are relevant to the prophetic leadership variable when applied to Islamic banking institutions. This article uses a phenomenon-based foundation in Islamic banking and its governance policies as the object of study. A narrative review of literature studies is the primary approach in writing articles. The study results show that the issue of leadership with prophetic issues has a pattern that follows the specificity of the locus of study (Islamic banking institutions), which indicates that the modern leadership widely displayed in Western literature is not the best. The relevance and superiority of prophetic leadership in maintaining the professionalism and morality aspects of performance to balance economic activities with social activities amid the rapid issue of banking capitalism in Indonesia. Through Maqasid ash-Shariah on, the policies of Islamic banking institutions in Indonesia, prophetic leadership can go hand in hand with business processes and their application to Islamic banking. The implication of this study is to provide an understanding that prophetic leadership, which has been applied long before the emergence of Western leadership models, is still very relevant in dealing with changing times and is opposed to being an alternative to leadership in the modern era like today.]]>
<![CDATA[Fenomena Underpricing Saham Emiten IPO: Variabel Internal Dan Pengaruhnya ]]>
<![CDATA[Jufri Yandes]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i6.6049
<![CDATA[Kajian mengeksplorasi apakah variabel internal emiten yang terdiri dari ROE, ROA, DER, DAR memiliki pengaruh terhadap tingkat underpricing saham IPO periode 2021 sampai 2022. Pendekatan uji hipotesis, diawali lolos uji asumsi klasik dan regresi berganda. Basis data sekunder didapat dari Indonesia Stock Exchange sejumlah 112 populasi dan ditetapkan 75 sampel digunakan dengan kriteria. Hasil kajian ada dugaan DAR secara parsial memiliki pengaruh terhadap underpricing. Tiga variabel lain tidak memiliki pengaruh terhadap underpricing, begitupun secara simultan tidak memiliki pengaruh terhadap underpricing. Ada dugaan DAR berpengaruh terhadap underpricing saham terjadi dikarenakan publik percaya dan memanfaatkan informasi tersebut dalam membeli saham IPO sehingga terjadi underpricing. Meskipun beragam hasil kajian mengenai variabel ROE, ROA, DER, DAR, nyatanya kajian ini secara empiris hanya DAR yang memiliki pengaruh terhadap underpricing. Kajian diharapkan berkontribusi secara empiris bagi emiten dan peneliti kedepannya agar menjadi rekomendasi untuk terus melakukan kajian, dan perbaikan khususnya pada variabel internal emiten dan underpricing.]]>
<![CDATA[Fluktuasi Nilai IHSG: Dampak Kondisi Inflasi Tahun 2023 di Indonesia ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Destiana Destiana]]>;
<![CDATA[Ridha Azka Raga]]>;
<![CDATA[Jasrial Jasrial]]>;
<![CDATA[Aji Fajar Suryo Antoro]]>;
<![CDATA[Husna Putri Pertiwi]]>
<![CDATA[ Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 1 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro ]]>
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DOI: 10.57093/metansi.v7i1.251
<![CDATA[In navigating the flow of life, investment becomes the main pillar to ensure financial sustainability in the future. This study explores the possible influence of inflation condition in 2023 on the fluctuation of JCI value from January to December. Time series data of JCI for 12 months is used from Yahoo Finance source, and linear regression analysis through EViews is used to test the hypothesis with t-test, and data from Bank Indonesia for inflation condition. The interesting result of the study states that the fluctuation of JCI cannot be influenced by the inflation condition in 2023, especially in the studied time frame. This suggests that other factors may be more dominant in determining the movement of the JCI during that period. The importance of this study is not only to understand the dynamics of the capital market, but also as a guide for investors in making more targeted investment decisions. However, this study is not free from limitations, such as the limited time data available and the generalisation of results only to a certain time span. Hopefully, future research will identify and correct these limitations to gain a more comprehensive understanding of the relationship between economic conditions particularly regarding inflation, JCI, and the capital market. Thus, investors in the future can face changes in economic conditions more confidently and strategically.]]>
<![CDATA[Inflasi dalam IPO: Menelusuri Jejak Underpricing ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Destiana Destiana]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.1521
<![CDATA[The study explores whether in 2021 to 2022, the inflation rate has an influence on underpricing. The hypothesis testing approach process begins by passing the classical assumption test and linear regression analysis. Secondary data sources were obtained through the Indonesia Stock Exchange with a total population of 112, and 77 samples were selected based on specific criteria for use in the study. The results of the study reveal that from 2021 to 2022 inflation has an influence on underpricing. It is suspected that the inflation rate is used by investors as one of the decision indicators in investing in IPO shares in the period 2021 to 2022 which has an impact on the level of underpricing, in line with this because inflation can also be a driver or obstacle for economic growth, price stability, and especially in terms of investment decisions. This study is expected to provide a real contribution in the form of empirical data that is useful for issuers who list their shares and for future researchers and become a source of further recommendations.]]>
<![CDATA[An Examination of Technology Acceptance to Sales Increase Through Marketplace in Bandar Lampung ]]>
<![CDATA[Destiana]]>;
<![CDATA[Jufri Yandes]]>;
<![CDATA[Dwi Rahmawati]]>;
<![CDATA[Syarif Fadillah]]>
<![CDATA[ Jurnal Ekonomi Pembangunan Vol. 22 No. 01 (2024): Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Pusat Pengkajian Ekonomi dan Kebijakan Publik ]]>
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DOI: 10.22219/jep.v22i01.29735
<![CDATA[The Covid-19 pandemic is a global outbreak that has significantly impacted all aspects of life. The occurrence of various policy changes and the emergence of uncertainty pose a threat to MSMEs. Besides that, there are also changes in consumer lifestyle patterns that refer to the lifestyle of staying at home, creating a sense of empathy and social solidarity, switching to digital media, and consumers changing from the top of the pyramid (self-actualization and respect) to the bottom need for food. Based on these changes, MSMEs need to take appropriate steps that can be used as opportunities. Technology acceptance and adoption of marketplace applications are steps that can be taken to maintain sales levels. This research aims to test the acceptance of technology to increase sales through marketplace applications. This research was conducted in Bandar Lampung City by distributing questionnaires in a Google form to 95 Banana Chip MSMEs who had used the marketplace application. This type of research is descriptive quantitative using purposive sampling techniques. Then, the data that has been obtained is processed using SmartPLS 3.0. The results of this research show that technology acceptance has a significant effect on marketplace applications with a P-Value of 0.000, marketplace applications have a substantial effect on sales levels with a P-Value of 0.000, but technology acceptance has no significant impact on increasing sales with a P-Value of 0.311 and technology acceptance has a substantial effect towards growing sales through the use of marketplace applications with a P-Value of 0.000.]]>
<![CDATA[Tracing the Underpricing Trail: The Impact of Debt to Asset Ratio and Inflation in IPO ]]>
<![CDATA[Jufri Yandes]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i1.172
<![CDATA[This study investigates whether Debt to Asset Ratio and inflation have an impact on underpricing in Indonesia during 2021-2022. This study uses two statistical methods, namely the classical assumption test and multiple regression, to test the hypothesis. This study uses secondary data from the Indonesia Stock Exchange, with a total sample of 112 companies. Of these, 75 companies fulfilled the specified criteria and were selected as research samples. The results showed that the Debt to Asset Ratio partially affects underpricing in 2021-2022. However, the Inflation variable has no effect on underpricing. It is suspected that the Debt to Asset Ratio affects stock underpricing because investors rely on this information when buying IPO shares. Conversely, people do not consider inflation as a major factor in investment decisions which ultimately affects the level of underpricing. This study only finds empirical evidence of the effect of Debt to Asset Ratio (DAR) on underpricing, although many studies have discussed the relationship between DAR, inflation, and underpricing. The empirical findings of this study can contribute to future research for issuing companies and researchers, with a particular focus on aspects such as financial risk, inflation rate, and the underpricing phenomenon.]]>
