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All Journal Jurnal Manajemen Revitalisasi : Jurnal Ilmu Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JCA (Jurnal Cendekia Akuntansi) Jurnal Kendali Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Dewi Wungkus Antasari
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UANG ELEKTRONIK TERHADAP KEPUTUSAN BERBELANJA Dewi Wungkus Antasari
Jurnal Manajemen Vol 10 No 1 (2020): JURNAL MANAJEMEN VOL. 10 NO. 1 JUNI 2020
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/jm.v10i1.1278

Abstract

This research aims to know the effect of electronic money towards the purchashing decision of the people in Kediri in this Industrial Revolution 4.0 era. As we know that so many e-money as financial technology facilities in Indonesia are show up. The author decide to choose GOPAY, OVO, and DANA to be researched. The first reason is, these three e-money are permissibled by Bank Indonesia as Central Bank In Indonesia. Second, GOPAY, OVO, and DANA are the most used e-money in Kediri. They give a lot of promotion for their costumer in so many department stores in Kediri. This reaserach method is qualitative research. The author directly researching on the department store and the people who did the purchasing method with these three electronic money.
STRATEGI PEMASARAN DAN PENGEMBANGAN BISNIS ONLINE (STUDI KASUS KEDIRI) Dewi Wungkus Antasari
REVITALISASI : Jurnal Ilmu Manajemen Vol 5 No 1 (2016): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.531 KB)

Abstract

Online Bussiness is a media that have possibility for consumen to buy goods and service from the seller directly by using internet browser media. This online transaction process also known as e-commerce. Online bussiness in Kediri have become an often phenomena because it has a lot of benefit and advantage, not only for the seller but also for the consumen. The seller has to have the specific strategy to market and to develop their bussiness in order to make it continue. And also make a good solution of some obstacle that they get.This research is aimed to the
Penerapan Metode Material Requirement Planning (MRP) pada Persediaan Bahan Baku Keripik Pisang guna Efisiensi Biaya Produksi (Studi Kasus UD Warni Jaya Kediri) Nofi Susanti; Nur Rahmanti Ratih; Dewi Wungkus Antasari
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i1.3523

Abstract

UD Warni Jaya memiliki kendala penerapan metode Material Requirement Planning (MRP) dalam kelebihan persediaan bahan baku, keputusan berapa banyak dan kapan perusahaan harus melakukan pemesanan. Penelitian ini bertujuan untuk mengetahui hasil penerapan metode Material Requerement Planning (MRP) dalam persediaan bahan baku keripik pisang pada UD Warni Jaya guna efisiensi biaya produksi. Dalam penelitian ini ini menggunakan jenis penelitian deskriptif kuantitatif, serta teknik pengumpulan data dalam penelitian ini menggunakan metode wawancara dan dokumentasi. Hasil penelitian diperoleh bahwa realisasi biaya produksi berdasarkan data aktual perusahaan sebesar 86,49%, sedangkan berdasarkan metode Lot For Lot (LFL) yaitu sebesar 85,54%. Persentase efisiensi biaya produksi UD Warni Jaya mengalami penurunan dengan menggunakan metode Lot For Lot (LFL). Dapat disimpulkan bahwa pada metode Lot For Lot (LFL) menunjukkan bahwa jika perusahaan menerapkan metode ini total biaya yang dikeluarkan sebesar Rp. 6.240.000,00. Selanjutnya untuk metode Economic Order Quantity (EOQ) biaya yang dikeluarkan perusahaan yaitu sebesar Rp. 3.519.125,00. Pada metode Period Order Quantity (POQ) perusahaan mengeluarkan total biaya sebesar Rp. 3.459.375,00. Dengan melakukan penerapan Metode MRP, perusahaan dapat menekan biaya produksi.
Analisis Penerapan Akuntansi Pertanggungjawaban Pusat Laba Guna Menilai Kinerja Keuangan Pada KUD Tani Wilis Sendang Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.498

Abstract

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.
The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens Safina Salwa Binti Sunarya; Nur Rahmanti Ratih; Dewi Wungkus Antasari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4411

Abstract

This research examines the impact of tax planning and tax avoidance on firm value with the moderating role of tax havens. The method in this study uses quantitative. Research data comes from multinational companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, with a population of all major sectors of companies listed on the IDX. The sample was determined using the purposive sampling method. This research uses quantitative methods with the main analysis including multiple regression to test the direct effect of independent variables on firm value, and Moderated Regression Analysis (MRA) to measure the moderating role of tax havens. The results of this study indicate that the relationship between tax planning has a positive effect on firm value, while tax planning and tax avoidance on firm value are not significant, either directly or with the moderation of tax havens.
Pengaruh Free Cash Flow terhadap Financial Distress Melalui Profitabilitas dan Leverege Anggita Septiarni; Marhaendra Kusuma; Dewi Wungkus Antasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.954

Abstract

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.
Co-Authors Anggita Septiarni Annisatul Asna Khasanah Sahara Kusuma, Marhaendra Nofi Susanti Nur Rahmanti Ratih Safina Salwa Binti Sunarya