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LEVERS OF INCREASING REGIONAL REVENUE IN BITUNG CITY, NORTH SULAWESI PROVINCE, INDONESIA Aisyah, Siti; Juniadi, Dedy; Pangemanan, Audy; Setiani, Made Yudhi; Nurhayati, Syafiqoh; Yandes, Jufri
CosmoGov: Jurnal Ilmu Pemerintahan Vol 10, No 1 (2024)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v10i1.50800

This study aims to explore levers for increasing regional revenues. The problem in this study is how regional autonomy can increase regional income and the possibility of developing regional income potential while regions have limited resources. This study is the result of a qualitative study. The research location is in Bitung City, North Sulawesi Province. Data collection was conducted through interviews with selected stakeholders. With purposive sampling techniques and direct observation at the research site. Data analysis is done through coincidences: data reduction, data presentation, coding, data conceptualization, and conclusions/verification. The findings of this study are that three levers play a role in the success of increasing regional revenues, primarily provincial taxes, namely digitization of taxpayer data, the part of business knowledge transfer in taxation, and grouping potential local taxes. Digitalization of taxpayers is carried out to facilitate tax administration and supervise tax collection. Transferring knowledge about the business is needed to improve the general circulation of money. With more and more people trying and increasing quality in doing business, it will increase the circulation of money in society. Meanwhile, grouping potential taxes is needed to map revenue targets through taxes to be right on target. The implication of this study is a follow-up study on making a predictive model of local tax revenue, taking into account the characteristics of the local economy.

TINJAUAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA: DIMODERASI OLEH LEARNING MANAGEMENT SYSTEM (LMS) Destiana, Destiana; Jasrial, Jasrial; Yandes, Jufri; Fadillah, Syarif; Nurhayati, Syafiqoh; Santosa, Agus
Candrasangkala: Jurnal Pendidikan dan Sejarah Vol 9, No 2 (2023)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30870/candrasangkala.v9i2.22829

Dalam menghadapi tingginya angka pengangguran di Indonesia, diperlukan strategi untuk menurunkan angka tersebut. Pendidikan kewirausahaan yang dilaksanakan oleh perguruan tinggi diharapkan dapat menjadi wirausaha. Sistem Manajemen Pembelajaran merupakan suatu kebutuhan untuk mendukung pendidikan jarak jauh saat ini. Pendidikan jarak jauh terkadang dianggap kurang efektif. Pendidikan tidak sekedar menyampaikan ilmu pengetahuan kepada peserta didik, namun memberikan motivasi dan pendekatan psikologis untuk mengimplementasikan ilmunya. Tujuan penelitian ini adalah untuk menguji pendidikan kewirausahaan terhadap minat berwirausaha dan Learning Management System (LMS) sebagai variabel moderasi. Penelitian ini dilakukan di Universitas Terbuka terhadap mahasiswa yang telah mempelajari Pendidikan Kewirausahaan. Kuesioner disebarkan dalam bentuk Google form kepada kelompok siswa. Jenis penelitian ini adalah deskriptif kuantitatif dengan menggunakan teknik purposive sampling. Kemudian data yang telah diperoleh diolah menggunakan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa pendidikan kewirausahaan tidak berpengaruh signifikan terhadap minat berwirausaha, Learning Management System berpengaruh signifikan terhadap minat berwirausaha dan Learning Management System tidak dapat memperkuat hubungan antara pendidikan kewirausahaan dengan minat berwirausaha. Jadi dapat disimpulkan bahwa LMS kurang tepat diterapkan dalam pendidikan kewirausahaan.

THE DYNAMICS OF THE EXCHANGE RATE: IMPACT OF STOCK PRICE MOVEMENTS OF UNDERPRICING ISSUERS Yandes, Jufri; Dwiyani Hadiwidjaja, Rini; Pujiwati, Ami; Fadillah, Syarif
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4710

This study analyzes the impact of exchange rates on the fluctuation of issuer share prices during underpricing in initial public offerings from 2022 to 2023. The primary focus is on situations where the initial public offering share price is traded lower than the closing price on the first trading day, known as underpricing. The study aims to provide new insights into how exchange rate dynamics influence underpricing levels and contribute to both practice and science. Based on data from 83 companies that went public during this period, the research methodology includes statistical description, classical assumption tests, and linear regression analysis. The results indicate a significant relationship between exchange rates and underpricing. These findings offer a deeper knowledge of the factors influencing underpricing, particularly in the context of exchange rate fluctuations. The practical implications include aiding investors, issuers, and regulators in making informed decisions. Keywords : Exchange Rate, Initial Public Offering, Underpricing

Edukasi Pengenalan Pentingnya Investasi pada Siswa SMA Dharma Karya Universitas Terbuka Yandes, Jufri; Nurhayati, Syafiqoh; Juniadi, Dedy; Destiana; Fadillah, Syarif; Jasrial; Aji Fajar Suryo Antoro; Muhtarom; Husna Putri Pertiwi
Jurnal Pengabdian UntukMu NegeRI Vol. 9 No. 1 (2025): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v9i1.8417

Abstract In the midst of the times, financial literacy has become an essential skill for the younger generation to manage their finances effectively and face future economic challenges. Through a participatory approach, this activity was carried out in the form of interactive seminars, group discussions, and simple simulations on investment. The material presented included an introduction to investment, its types such as stocks, mutual funds, and gold, as well as the long-term benefits of investing. This Community Service (PkM) activity aims to increase the understanding of Dharma Karya Open University (UT) high school students about the importance of investment. The implementation results showed an increase in students' knowledge of the basic concepts of investment, awareness of the importance of financial management, and interest in starting investment early on. Students are also able to recognize the risks and benefits of various investment options introduced. This activity concludes that well-designed investment education can be the first step in building financial literacy among students. As a follow-up step, it is suggested to develop a program that involves the surrounding environment of students and parents to support the creation of good financial habits. Keywords: Investment, Stocks, Financial Literacy, Dharma Karya UT High School

Perception of Tax Center Services as a Determinant of Satisfaction Destiana, Destiana; Jufri Yandes; Jasrial; Syarif Fadillah; Husna Puteri P; Syafiqoh Nurhayati; Dedy Juaniadi; Aji Fajar Suryo Antoro; Muhtarom; Dwi Rahmawati; Laras Ayu Andini; Ridha Azka Raga
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 2 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, Indonesia
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i2.7061

Tax revenue is the main source of state revenue and to achieve its growth, effective service is needed to increase taxpayer satisfaction. This study aims to provide the impact of Tax Center services on taxpayer satisfaction in the context of the Open University. Using a quantitative descriptive method, data were collected from 115 respondents consisting of lecturers and education staff through a structured questionnaire. The questionnaire measured five dimensions of service, namely physical evidence, transmission, responsiveness, assurance, and empathy, and overall with satisfaction analyzed using the SmartPLS 4.0 application. The results of the study indicate that although empathy has a significant effect on taxpayer satisfaction, other dimensions, namely physical evidence, income, responsiveness, and assurance, do not show a significant effect. Empathy, which includes attention to taxpayer needs, problem solving, and ease of service, is identified as the strongest determinant of satisfaction. This study underlines the importance of empathetic involvement by Tax Center officers in assisting taxpayers, especially in reporting SPT, which increases overall satisfaction. Conversely, other dimensions of impact that are not significant indicate the need for improvement in service delivery. This study concludes with recommendations to strengthen service quality in all dimensions to improve taxpayer satisfaction and compliance.

Minat Investasi Saham Mahasiswa PTJJ dalam Pasar Modal: Menelusuri Variabel dan Pengaruhnya Yandes, Jufri; Fadillah, Syarif; Ismulyaty, Sri; Destiana
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.5345

This study explores the impact of investment knowledge and the use of online investment applications on equity investment interest among PTJJ students of Open University Bandar Lampung through questionnaire statements. In today's digital landscape, technology has opened up new avenues for the younger generation to invest more easily and flexibly. Implementation The study used a quantitative approach with primary data and a survey adopting an ordinalized and modified Likert scale, as well as multiple regression, it was found that investment knowledge significantly increased students' interest in the stock market. Online investment applications also contribute positively by providing a user-friendly and educative platform. This synergy between knowledge and technology strengthens students engagement in equity investment. This study recommends improving financial literacy and technology integration in investment education. Educational institutions are advised to enrich the curriculum with investment materials and organise relevant training. Collaboration with online investment application providers to organise seminars and training can also be an effective strategy to increase students investment interest.

The Existence of Undergraduate Students in the Capital Market: Investment Interest in Stock Yandes, Jufri; Putri , Dini Mustika Buana; Fathurrahman , Muhammad
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2746

This study was conducted to examine the existence of undergraduate students in Bandar Lampung in terms of their interest in stock investment in the capital market, viewed from the perspective of investment knowledge and the use of online investment applications through the distribution of questionnaires. In today's digital world, technological developments have made it easier for the younger generation to access investments in a more practical and flexible manner. This application provides advanced features such as real-time monitoring, ease of transaction, and analytical tools that were previously only enjoyed by institutional investors. Using a quantitative approach through primary data and an ordinal Likert scale survey, the research results indicate that students' understanding of investment plays a significant role in increasing their interest in the stock market. Additionally, online investment applications contribute positively by providing user-friendly and educational platforms. The collaboration between knowledge and technology aspects has proven to strengthen undergraduate students' involvement in stock investment activities. Therefore, this study encourages the improvement of financial literacy and the integration of technology in investment education. Educational institutions are encouraged to enrich their curricula with investment-related materials and conduct practical training. Furthermore, collaborating with online investment app providers through seminars or training sessions is also seen as an effective strategy to encourage undergraduate students' interest in investing.

Strategi Personalisasi Konten dan Produk dalam Meningkatkan Visibilitas dan Konversi di Platform Digital Gama Textile Ikhtiarini, Shalwa Putri; Ayu, Rivi Tiara; Febrian, Angga; Fihartini, Yuniarti; Nugroho, Dwi; Rosita, Rosita; Yandes , Jufri; Saputra, Pindo Riski
I-Com: Indonesian Community Journal Vol 5 No 3 (2025): I-Com: Indonesian Community Journal (September 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i3.7659

Industri tekstil Indonesia menghadapi dinamika pasar yang tidak menentu, mendorong pelaku usaha untuk beradaptasi dengan strategi pemasaran digital. Pengabdian ini bertujuan untuk membantu Gama Textile menjangkau audiens yang sesuai segmentasinya. Kegiatan ini berfokus pada penyusunan konten yang menarik, pengoptimalan gambar produk, penggunaan Facebook Ads, pembangunan landing page dengan Facebook Pixel, serta peningkatan tampilan Shopee. Metode pengabdian yang digunakan adalah Defusi Ipteks berbasis pendekatan partisipatif, dimana tim pengabdi bersama mitra secara aktif merancang dan merealisasikan solusi melalui observasi, wawancara, diskusi, pelatihan teknis, dan pendampingan langsung. Landasan teori Uses dan Gratifications (UGT) dan prinsip komunikasi efektif digunakan untuk meningkatkan nilai konten. Hasil kegiatan menunjukkan peningkatan keterlibatan pengguna, kualitas dan relevansi konten, dan peningkatan efektivitas promosi digital mitra. Pendampingan ini diharapkan dapat memperkuat posisi Gama Textile di pasar digital dan menjadi model praktik terbaik bagi UMKM lainnya.

Factors Contributing to Stunting in Indonesia: A Review Amud Sunarya; Thaha, Abdurrahman Rahim; Yandes, Jufri; Juniadi, Dedy; Akbar, Yonarisman Muhammad; Nugroho, Sapto Setyo
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i1.213

Stunting prevalence in Indonesia has exhibited a relatively consistent trend, with rates of 36.8% in 2007, 35.6% in 2010, and a slight increase to 37.2% in 2013, though showing a decline to 30.8% in 2018. Despite this decrease, Indonesia's stunting rates remain higher than the global prevalence of 22.2%, indicating a significant public health concern. Stunting poses long-term health risks, and early prevention is crucial. This article review aims to identify factors contributing to child stunting in Indonesia, utilizing the WHO's conceptual framework. Employing various study designs and extensive literature search, the review identified 15 relevant articles, highlighting factors like exclusive breastfeeding, household economic status, maternal education, and environmental conditions as key determinants of child stunting.

The Existence of Undergraduate Students in the Capital Market: Investment Interest in Stock Yandes, Jufri; Putri , Dini Mustika Buana; Fathurrahman , Muhammad
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2746

This study was conducted to examine the existence of undergraduate students in Bandar Lampung in terms of their interest in stock investment in the capital market, viewed from the perspective of investment knowledge and the use of online investment applications through the distribution of questionnaires. In today's digital world, technological developments have made it easier for the younger generation to access investments in a more practical and flexible manner. This application provides advanced features such as real-time monitoring, ease of transaction, and analytical tools that were previously only enjoyed by institutional investors. Using a quantitative approach through primary data and an ordinal Likert scale survey, the research results indicate that students' understanding of investment plays a significant role in increasing their interest in the stock market. Additionally, online investment applications contribute positively by providing user-friendly and educational platforms. The collaboration between knowledge and technology aspects has proven to strengthen undergraduate students' involvement in stock investment activities. Therefore, this study encourages the improvement of financial literacy and the integration of technology in investment education. Educational institutions are encouraged to enrich their curricula with investment-related materials and conduct practical training. Furthermore, collaborating with online investment app providers through seminars or training sessions is also seen as an effective strategy to encourage undergraduate students' interest in investing.

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