Article Per Year (5 Year)
p-Index From 2020 - 2025
4.72
P-Index
This Author published in this journals
All Journal Sosiohumaniora International Journal of Supply Chain Management Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science BERNAS: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business International Journal of Advanced Multidisciplinary Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Jurnal Siber Transportasi dan Logistik Journal of Innovation and Research in Agriculture Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT)
Winna Roswinna
Faculty Of Economics And Business, Winaya Mukti University, Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
THE EFFECT OF NON PERFORMING LOANS TO CASH RATIO ON BANK BPR KERTARAHARJA Roswinna, Winna; Febrian, Feby; Agustina, Granit; Lusiana Yulianti, Maria; Lasminingrat, Anne
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 3 (2020): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i3.172

Abstract

In this study there are two variables, namely variable X (NPL) and Y variable (CR). This research was conducted to determine the effect of NPL on CR Bank BPR Kertaraharja. The method used in this research is descriptive analysis method to identify how the influence of NPL and how big CR is at Kertaraharja Rural Bank. While the verification of the analysis to identify the problem is how much influence the NPL has on the CR of BPR Kertraharja bank. This research was conducted at the BPR Kertaraharja Bank office. This research was conducted using a sample based on Purpose Sampling. The hypothesis of this study is that NPL has an effect on CR at the BPR Kertaraharja Bank. To measure the effect of these variables using Simple Linear Regression with the help of the application software system SPSS 21.0. Based on the results of data analysis using statistical methods, it was concluded that there was a significant influence between NPLs on CR banks, this was based on regression analysis with the equation Y = 24,985 - 1,312X. In correlation there is a fairly strong relationship between NPL and bank CR with a value of 0.680. Then the coefficient of determination (KD) is obtained that the NPL affects the CR with a value of 46.3%. Test the hypothesis of this study in which the t count of 4,147 is greater than the t table value of 2012. Then H1 is accepted and H0 is rejected, which means that NPL has a strong influence on bank CR.
The Effect of Information Technology Utilization and Internal Control on Regional Financial Information Systems and Their Impact on The Quality of The Financial Statements of The Riau Islands Provincial Government Wahyu Saputra, Okta; Fitri Anggraeni, Annisa; Roswinna, Winna
Dinasti Information and Technology Vol. 1 No. 3 (2024): Dinasti Information and Technology (January 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dit.v1i3.989

Abstract

Several things that influence agency performance are the use of information technology and internal control. Information technology and physical internal control are two different things, but IT can be used as a tool to make it easier to carry out internal control and that does not mean that without IT internal control cannot be carried out, it can still be carried out, it's just that with IT it will be much easier because there are things - things that are difficult to achieve by manual internal control. The aim of this research is to examine the influence of the use of information technology and internal control on the regional financial information system and its impact on the quality of the Riau Islands Provincial Government's financial reports. The aim of the research is to determine the use of information technology within the Riau Islands Provincial Government. To find out internal control within the Riau Islands Provincial Government. To find out about the information system in the Riau Islands Provincial Government. To determine the quality of financial reports in the Riau Islands Provincial Government. To determine the influence of the use of technology and internal control on regional financial information systems. To determine the influence of regional financial information systems on the quality of financial reports. The research method is quantitative. Data analysis is an activity after data from all respondents has been collected. Data processing is carried out by means of data that has been collected, processed and presented in tabular form to facilitate the author's processing in preparing this thesis using classified secondary data to facilitate analysis using SEM-PLS. Based on the results of the research conducted, it can be concluded that the use of ICT has a positive and significant effect on the quality of regional financial reports. Internal Control has a positive and significant effect on the Quality of Regional Financial Reports. The Regional Financial Information System has a positive and significant effect on the Quality of Regional Financial Reports. The use of ICT has a positive and significant effect by moderating the Regional Financial System on the Quality of Regional Financial Reports. Internal Control has a positive and significant effect by moderating the Regional Financial Information System on the Quality of Regional Financial Reports.
The Role of Taxation Knowledge on Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax Putri, Kartika Pratiwi; Yulianti, Maria Lusiana; Roswinna, Winna; Jayadinata, Fadilah
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1155

Abstract

This research aims to understand the Tax Knowledge of Individual Taxpayers for Rural and Urban Land and Building Tax in Dago Village, understand the Compliance of Individual Taxpayers for Rural and Urban Land and Building Tax in Dago Village, and understand the role of Tax Knowledge on Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax in Dago Village, Coblong District, Bandung City. The research method used is Quantitative with descriptive and verificative approaches, with the sample consisting of 100 Individual Taxpayers for Rural and Urban Land and Building Tax in the Dago Village area, selected from a total population of 6,137 in 2023. The analysis tool used is Simple Linear Regression Analysis with the assistance of IBM SPSS 28 software. Based on the t-test results conducted by the researcher, the Tax Knowledge Variable plays a role in Individual Taxpayer Compliance, and the Simple Linear Regression Analysis results show that the higher the level of Tax Knowledge, the higher the level of Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax in Dago Village
PENERAPAN E-COMMERCE DAN STRATEGI DIGITAL MARKETING DALAM PEMASARAN PRODUK PERTANIAN DI INDONESIA Gantini, Tuti; Cut Nadila Wirayuni Azzahra; Sumawati, Dety; Roswinna, Winna
Journal of Innovation and Research in Agriculture Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jira.v4i1.1785

Abstract

Sektor pertanian Indonesia menghadapi tantangan struktural dalam pemasaran produk yang meliputi ketergantungan pada tengkulak, fluktuasi harga yang tidak terkendali, serta keterbatasan akses pasar langsung. Transformasi digital melalui e-commerce dan strategi digital marketing menjadi solusi strategis untuk mengatasi hambatan tersebut. Penelitian ini bertujuan untuk menganalisis implementasi ecommerce dan digital marketing dalam pemasaran produk pertanian serta merumuskan strategi optimalisasi yang berkelanjutan. Metode yang digunakan adalah studi literatur deskriptif kualitatif dengan pendekatan sintesis tematik terhadap 20 jurnal nasional dan internasional. Hasil penelitian menunjukkan bahwa penerapan e-commerce mampu meningkatkan pendapatan petani hingga 40% dan memperluas jangkauan pasar. Namun, kendala utama yang dihadapi meliputi rendahnya literasi digital petani (72%), keterbatasan infrastruktur internet di daerah pedesaan, dan kurangnya dukungan pelatihan berkelanjutan. Media sosial seperti Instagram dan Facebook terbukti efektif dalam meningkatkan brand awareness produk pertanian lokal. Digitalisasi pemasaran, penguatan kemitraan strategis, dan dukungan kebijakan pemerintah menjadi kunci sukses transformasi digital sektor pertanian yang inklusif dan berkelanjutan.
Co-Authors Adi Oksifa Rahma Harti Agi Dahtiar Agus Mulyana Aisyah, Taty Siti An An Anisarida Anne Lasminingrat Annisa Fitri Anggraeni Aris Sukmawan Permana Cut Nadila Wirayuni Azzahra Damayanti, Febriyani Darmawan Darmawan Devia Indriyani Eprianus Zai Euis Dasipah Falahudin, Aaf Febrian, Feby Firmansyah, Yusuf Fitriani, lina Gantini, Tuti Ghifari, Syahrul Argi Granit Agustina Haryati Haryati Hendri Maulana Herni Suryani Ida Marina Ida Marina, Ida Iskandar, Nandang Jayadinata, Fadilah Jusdijachlan , R Jusdijachlan, Jusdijachlan Jusdijachlan, R. Kartika Pratiwi Putri Komar Priatna, Deden Kusumawaardani, Astrin Lasminingrat, Anne Maria Lusiana Yulianti Marina, Siti Minlaeni, Minlaeni Mohammad Zakaria, Mohammad Nancy Monalisa Nandan Limakrisna Novia Ayu Latifah Noviana, Anna Nur Aisyah, Anita Nuryasintia, Indri Oyon Suharyono Pratiwi Putri, Kartika Purwanto Purwanto R. Dewi Pertiwi Ridwan, S Ridwan, S. Roby Ahada Sukmayana, Dodi Sumawati, Dety Suryaman, Suryaman Syapril Janizar Wahyu Saputra, Okta Warsidi, Edi Widiya Avianti Wulansari Rijata Yunia, Leni Yuningsih Yuningsih