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All Journal Jurnal Ekonomi Pembangunan Jurnal Candrasangkala Pendidikan Sejarah Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Pengabdian UntukMu NegeRI Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Ilmiah Syi'ar Dialektika: Jurnal Ekonomi dan Ilmu Sosial Ilomata International Journal of Tax and Accounting Jurnal Eksplorasi Akuntansi (JEA) JIAPI: Jurnal Ilmu Administrasi dan Pemerintahan Indonesia Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Indonesian Community Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Margin : Jurnal Bisnis Islam dan Perbankan Syariah International Journal of Economics and Management Research Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Kajian Akuntansi Politeia : Journal of Public Administration and Political Science and International Relations International Journal of Economics and Management Research Jurnal Ilmiah Syi'ar
Jufri Yandes
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Inflation and DER Fluctuations: The Underpricing Phenomenon Yandes, Jufri
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 2 (2024): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i2.2535

Abstract

Capital markets reflect economic progress, with IPO and underpricing illustrating market and investor efficiency. This study aims to see how inflation and DER variables impact the underpricing value during the IPO years from 2021 to 2022. For this study, a purposive sampling method was applied to sort out a sample of 75 issuers during the period with respect to certain criteria. The hypotheses of this study were tested using multiple linear regression analysis using the EViews program. The main data comes from the prospectus of issuers listed on the Indonesia Stock Exchange (IDX). The inflation variable may or may not have a significant impact on the underpricing phenomenon. Where also the coefficient results are negative on the inflation value from 2021 to 2022, meaning that the greater the increase in the inflation variable, the value of stock under-pricing will decrease. The study results also contradict the results of the inflation T-test, explaining that the DER variable may or may not have a significant effect on the underpricing of IPO shares, but from 2021 to 2022 based on the F test, the underpricing of IPO shares is influenced by the DER and inflation variables simultaneously.
Impact of Fluctuating BI 7-Day Reverse Repo Rate Movement on Jakarta Composite Index Value: Date-Regular Frequency Data Yandes, Jufri; Destiana, Destiana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2524

Abstract

A study was conducted to explore the impact of fluctuating BI 7-Day Reverse Repo Rate (BI7DRR) movements on the value of Jakarta Composite Index (JCI) in the Indonesian capital market using statistical techniques, focusing on understanding existing knowledge gaps. Through experiments using Date-Regular Frequency data type in linear regression analysis for the period of January 2023 (2023M01) to December 2023 (2023M12). The data has passed the normality, heteroscedasticity, and autocorrelation tests, this study showed that there's a pretty big impact of BI7DRR on JCI, especially when it comes to the fluctuating movement. The results of the analysis show that the volatile movement of BI7DRR has a measurable impact on the value of JCI, reinforced and supported by the results of previous studies whose results can strengthen the findings with a positive constant regression coefficient and supportive hypothesis test results. The results obtained are expected to provide valuable insights for investors, market analysts, and especially policy makers on how the fluctuating movement of BI7DRR can affect the dynamics of the stock market in Indonesia, especially the value of JCI in order to maintain a sustainable economy.
Revealing How Enterpreneurial Motivation Affects Business Success through Entrepreneurial Competence As Intervening Variable Destiana; Jufri Yandes; Muhtarom; Dedy Juniadi
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 2 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i2.5118

Abstract

Actors of MSMEs have an essential role in encouraging economic growth, especially MSMEs in creative economy. They have a role in labor absorption. The success of the MSMEs business is not only limited to understanding the external factor, but the most important thing is also from the internal factor. Entrepreneurial motivation and entrepreneurial competence are internal factors that MSMEs need to have. These internal factors are the main points that must be understood as internal strengths to achieve business success. This study aimed to determine and explain the effect of entrepreneurial motivation on entrepreneurial competence and its impact on business success. The type of research used was descriptive quantitative with 120 respondents. Data is collected by delivering questionnaires through Google Form to MSME owners, utilizing a Likert scale. Researchers utilized the SmartPLS 3 application and set a significance level of 0.05 for data analysis. The research findings indicate that entrepreneurial motivation positively and significantly influences entrepreneurial competence. However, entrepreneurial motivation does not significantly impact business success. On the other hand, entrepreneurial competence positively and significantly affects business success. Additionally, entrepreneurial motivation positively and significantly contributes to business success through entrepreneurial competence.
Underpricing Phenomenon: Investigation Of The Variable Dar (Debt To Asset Ratio) Yandes, Jufri; Juniadi, Dedy; Destiana, Destiana; Nurhayati, Sayafiqoh; Fadillah, Syarif
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8803

Abstract

Analisis DAR (Debt to Asset Ratio) dikaitkan dengan tingkat pergerakan underpricing menjadi fokus utama dalam proses kajian ini. Kajian ini mengadopsi pendekatan kuantitatif dan mengandalkan data sekunder dengan fokus pada explanatory research. Pemanfaatan metode purposive sampling di pemilihan sampel memungkinkan kajian berfokus pada 76 emiten selama periode signifikan dari tahun 2021 hingga 2022. Keunikan kajian ini terletak pada penggunaan data terbaru dan sampel yang mencerminkan keadaan selama periode tersebut. Dalam menganalisis data, regresi linear dengan dukungan perangkat lunak Eviews digunakan sebagai alat utama untuk menguji hipotesis. Sumber data diperoleh dari informasi perusahaan yang melakukan penawaran umum perdana dan diakses melalui situs web Bursa Efek Indonesia. Hasil perhitungan menunjukkan dampak signifikan dari variabel DAR terhadap tingkat pergerakan underpricing saham IPO. Koefisien positif pada variabel DAR mengindikasikan bahwa peningkatan nilai DAR memiliki potensi untuk meningkatkan tingkat pergerakan underpricing saham IPO, dan sebaliknya.
Tracing the Underpricing Trail: The Impact of Debt to Asset Ratio and Inflation in IPO Yandes, Jufri
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.172

Abstract

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.
Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Jufri; Sunarya, Amud; Muhtarom; Destiana
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1117

Abstract

This study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax incentive reductions on the financial ratio (ROE) of the issuers' stocks. This study, which uses simple regression analysis, reveals that the implementation of tax incentive reductions made by the Indonesian government does not react (influence) on the financial ratio (ROE) of IDX-listed stocks in the LQ45 Index during the COVID-19 outbreak in 2022. The study suggests that the Indonesian government's tax incentive reductions may not impact the financial ratios (ROE) of companies listed on the IDX, particularly in the LQ45 Index during the Covid-19 outbreak in 2022. This lack of impact is attributed to companies not utilizing these incentives, possibly due to insufficient awareness of their benefits and challenging criteria set by the government for obtaining these incentives. Despite common beliefs that tax incentives can influence financial performance, this study indicates they might not significantly affect the financial ratios of these companies. The real implications is research indicates that the Indonesian government's reduction of tax incentives did not elicit a response in the financial ratio (ROE) of shares issued by LQ45 Index companies on the Indonesia Stock Exchange during the Covid-19 outbreak in 2022. This suggests that the implementation of tax incentive cuts by the Indonesian government had no impact on the financial ratio (ROE) of LQ45 issuer shares during the Covid-19 outbreak in 2022, based on a sample size of 36.
UNDERPRICING SIGNALS: EXPLOITATION OF DAR VARIABLES (DEBT TO ASSET RATIO) Jufri Yandes
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.168

Abstract

The analysis of DAR (Debt to Asset Ratio) associated with the level of underpricing movement is the main focus in this study process. This study adopts a quantitative approach and relies on secondary data with a focus on explanatory research. The utilisation of purposive sampling method in sample selection allows the study to focus on 77 issuers over a significant period from 2021 to 2022. The uniqueness of this study lies in the use of the latest data and a sample that reflects the situation during the period. In analysing the data, linear regression with the support of EViews software is used as the main tool to test the hypothesis. The data source is obtained from the information of companies conducting initial public offerings and accessed through the Indonesia Stock Exchange website. The calculation results show a significant impact of the DAR variable on the level of movement of IPO stock underpricing. The positive coefficient on the DAR variable indicates that an increase in the DAR value has the potential to increase the level of movement of IPO stock underpricing, and vice versa.
Prophetic Leadership Study:Anarrative Review on Islamic Banking Institutions Indra Pratama Putra Salmon; Bambang Agus Diana; Ridho Harta; Jufri Yandes
Jurnal Ilmiah Syi'ar Vol 23, No 1 (2023): June 2023
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/syi'ar.v23i1.8767

Abstract

Islamic banking organizations that show two sides of achievement targets, namely economic achievements and socio-religious mission achievements, also bring two consequences whether to bring the organization towards achieving material benefits or carrying 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 is able to balance the current situation with beliefs that are conventional enough to be understood, and; see what variables are relevant to the prophetic leadership variable when applied to Islamic banking institutions. This article uses a phenomenon-based review of Islamic banking and its governance policies as the object of study. Narrative review of literature studies is the main approach in writing articles. The results of the study show that the issue of prophetic leadership has a pattern that is in accordance with the specificity of the locus of study (Islamic banking institutions), which then shows that the modern leadership that is widely presented in western literature is not the best. The relevance and superiority of prophetic leadership in the form of the role of maintaining the professionalism and morality aspects of performance so as to be able to balance economic activities with social activities in the midst of the rapid issue of banking capitalism in Indonesia. Through maqasid ash-shariah on the policies of Islamic banking institutions in Indonesia, prophetic leadership is able to 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 implemented long before the emergence of western leadership models, is still very relevant in dealing with changing times and has the opportunity to become an alternative to leadership in the modern era like today.
Co-Authors Abdurrahman Rahim Thaha Agus Santosa Aji Fajar Suryo Antoro Aji Fajar Suryo Antoro Akbar, Yonarisman Muhammad Ami Pujiwati Amud Sunarya Amud Sunarya Ayu, Rivi Tiara Bambang Agus Diana Dedy Juaniadi Dedy Juniadi Destiana Destiana Destiana Destiana Destiana Destiana Destiana, Destiana Destiana, Destiana Dwi Nugroho Dwi Rahmawati Dwiyani Hadiwidjaja, Rini Fadillah, Syarif Fathurrahman , Muhammad FEBRIAN, ANGGA Husna Puteri P Husna Putri Pertiwi Husna Putri Pertiwi Ikhtiarini, Shalwa Putri INDRA PRATAMA PUTRA SALMON Ismulyaty, Sri Jasrial Jasrial Jasrial Jasrial Jasrial, Jasrial Laras Ayu Andini Made Yudhi Setiani muhtarom Nugroho, Sapto Setyo Nurhayati, Sayafiqoh Nurhayati, Syafiqoh Pangemanan, Audy Putri , Dini Mustika Buana Ridha Azka Raga Ridha Azka Raga Ridho Harta, Ridho Rosita Rosita Santosa, Agus Saputra, Pindo Riski Siti Aisyah Syarif Fadillah Yuniarti Fihartini