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All Journal JAE (Jurnal Akuntansi dan Ekonomi) JOMPA ABDI: Jurnal Pengabdian Masyarakat SENMEA
Puji Winarko, Sigit
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Zhah Rotul Nikmah; Puji Winarko, Sigit; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.26407

Abstract

This study aims to analyze the influence of financial ratios, including Profitability Ratio (Gross Profit Margin), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), and Activity Ratio (Inventory Turnover), on the financial performance of coal companies listed on the Indonesia Stock Exchange from 2019 to 2023. Financial performance is measured by Return on Assets (ROA). Using panel data regression with the Random Effect Model on 12 purposively selected companies with a total of 60 observation units, the results show that, partially, the profitability, liquidity, and solvency ratios have a significant effect on financial performance, while the activity ratio does not show a significant effect. Simultaneously, the four financial ratios significantly affect financial performance. The results are expected to aid company management, investors, and future researchers in evaluating financial performance in the coal industry.
Implementasi SiKaDi (Sistem Kasir Digital): Solusi Efektif Dalam Mengatasi Tantangan Manajerial UMKM Di Kelurahan Ngronggo Kota Kediri Sri Widiawati , Hestin; Faisol, Faisol; Puji Winarko, Sigit; Linawati, Linawati; Nurdiwaty, Diah; Zulistiani, Zulistiani; Dewa Bagaskara, Ardha; Irfan Romadhony , Rahmad
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i3.1926

Abstract

Pengabdian masyarakat di Paguyupan UMKM “Nawasena” di Kelurahan Ngronggo bertujuan meningkatkan manajemen usaha ibu-ibu pengusaha rumah tangga dengan mengimplementasikan Sistem Kasir Digital (SiKaDi). Komunitas ini menghadapi berbagai kendala manajerial seperti pencatatan transaksi manual yang kurang akurat, pengelolaan stok yang tidak efektif, serta pemasaran yang terbatas, terutama dalam pemanfaatan digital marketing. Melalui pendekatan partisipatif dan kolaboratif, kegiatan ini dilakukan secara bertahap dengan sosialisasi, pelatihan penggunaan SiKaDi dan pemasaran digital, penerapan teknologi di lapangan, pendampingan teknis, serta penguatan keberlanjutan program. Pelatihan yang dilakukan mencakup pemahaman teknis SiKaDi, manajemen stok secara digital, serta pemasaran produk melalui media sosial. Implementasi SiKaDi berhasil meningkatkan efisiensi pencatatan transaksi secara real-time, mengurangi kesalahan manual, serta memudahkan pembuatan laporan keuangan yang akurat. Anggota UMKM melaporkan kemudahan dalam mengelola kas, mengontrol stok produk, dan memperoleh data keuangan yang transparan untuk pengambilan keputusan yang lebih tepat. Selain itu, pelatihan pemasaran digital meningkatkan kesadaran anggota untuk memanfaatkan media sosial dalam memperluas pasar, sehingga terjadi peningkatan aktivitas promosi dan penjualan produk dalam beberapa bulan pertama. Meski demikian, tantangan adaptasi teknologi dan keterbatasan akses internet masih perlu mendapat perhatian melalui pendampingan lanjutan. Rekomendasi dari kegiatan ini meliputi penyelenggaraan pelatihan berkelanjutan, peningkatan infrastruktur digital kelurahan, pembentukan forum UMKM untuk berbagi pengetahuan, serta kolaborasi dengan lembaga keuangan dan pemerintah dalam mendukung pengembangan usaha. Implementasi SiKaDi diharapkan dapat memperkuat kemandirian UMKM, meningkatkan produktivitas, memperluas pasar, dan mendukung pertumbuhan ekonomi lokal secara inklusif dan berkelanjutan, sejalan dengan tujuan pembangunan berkelanjutan SDG 8.
ANALISIS PERHITUNGAN HPP FULL COSTING DAN HARGA JUAL COST PLUS PRICING PADA UD ARPUMA NGANJUK Purnama Putri, Intan; Puji Winarko, Sigit; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the calculation of the cost of goods manufactured (HPP) and the selling price applied by the company and the calculation using full costing and cost plus pricing at UD Arpuma. The benefit of this difference in calculations is that by calculating using full costing and cost plus pricing, the company will get the right price as well as there is a clear calculation basis in accordance with the theory used. The approach and type of research used is descriptive quantitative. The data analysis technique used is full costing and cost plus pricing. The results showed that the full costing and cost plus pricing krecek uyel methods resulted in lower HPP and selling prices because the company only used estimates in determining prices. Meanwhile, krecek plates resulted in lower HPP and higher selling prices. This is because the full costing and cost plus pricing methods detail all the costs incurred, thus obtaining a higher price. However, overall the price set by the company is still high compared to using the full costing and cost plus pricing methods. It is expected that UD Arpuma will use the full costing and cost plus pricing method because it produces a more precise price.  
Co-Authors Dewa Bagaskara, Ardha Diah Nurdiwaty Faisol Faisol Irfan Romadhony , Rahmad Linawati Linawati Puji Astuti Purnama Putri, Intan Sri Widiawati , Hestin Zhah Rotul Nikmah Zulistiani, Zulistiani