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[Underpricing Phenomenon: Investigation Of The Variable Dar (Debt To Asset Ratio) ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Dedy Juniadi]]>;
<![CDATA[Destiana Destiana]]>;
<![CDATA[Sayafiqoh Nurhayati]]>;
<![CDATA[Syarif Fadillah]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v4i1.8803
<![CDATA[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.]]>
<![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[UNDERPRICING SIGNALS: EXPLOITATION OF DAR VARIABLES (DEBT TO ASSET RATIO) ]]>
<![CDATA[Jufri Yandes]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.168
<![CDATA[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.]]>
<![CDATA[Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Amud Sunarya]]>;
<![CDATA[Muhtarom]]>;
<![CDATA[Destiana]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1117
<![CDATA[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.]]>
