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All Journal ETIKONOMI Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat CAHAYA AKTIVA Perspektif Akuntansi Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Prosiding Seminar Nasional Pengabdian Masyarakat Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review International Journal of Management Research and Economics JAT (Journal of Accounting and Tax) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak
SIGIT PUJI WINARKO
UNIVERSITAS NUSANTARA PGRI KEDIRI
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era Faisol Faisol; Puji Astuti; Sigit Puji Winarko
ETIKONOMI Vol 20, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v20i2.20172

Abstract

This study examines technology in mediating human capital, customer capital, and organizational capital on SMEs' performance during Covid-19. To test the hypothesis, the PLS-SEM method was applied. Data collection was conducted by sharing questionnaiers to 150 owners of small industrial cluster in East Java, Indonesia.The empirical results show that human capital and technology usage directly affect significantly on SMEs' performance. Furthermore, technology usage has a significant influence in mediating human capital on firms' performance. We provide implications for using technology for practice and using a socio-technical approach by SMEs to face challenges related to their work organization in response to COVID-19 while maintaining their activities. We hope that our reflection will be a source of thought for scholars and practitioners to explore further using technology for SMEs to secure business continuity during COVID-19.JEL Classification: O2, O34, M21How to Cite:Faisol, Astuti, P., Winarko, S. P. (2021). The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era. Etikonomi, 20(2), xx – xx. https://doi.org/10.15408/etk.v20i2.20172.
Analisis Akuntabilitas Keuangan Sakti Sebelum dan Saat Pandemi Covid-19 Erna Puspita; Sigit Puji Winarko
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.489

Abstract

In early 2020, to be precise in March 2020, the Indonesian government officially announced Covid-19 as a national pandemic, since then many entities have experienced a decline in their financial performance due to decreased purchasing power due to inability to carry out activities properly and even many entities that have decreased their financial performance. had to close down his business. This study aims to analyze the financial accountability performance of KSP Sakti Kota Kediri in 2019 and 2020, and to analyze whether there are differences in the financial accountability performance of KSP Sakti Kota Kediri before and during the Covid-19 pandemic. Data analysis was carried out by calculating all indicators used as a tool to measure the performance of KSP Sakti, in accordance with the Decree of the Minister of Cooperatives and MSMEs No. 43 of 2004. Meanwhile, the hypothesis testing used a different test using the Paired Sample T-Test. From the results of different tests using the Paired Sample T-Test, the Sig. amounting to 0.440 which is greater than the significant level of 5%, this means that there is no difference between the financial accountability performance of KSP SAKTI before and during the pandemic. If you look at the financial accountability data for 2019 and 2020, of the sixteen indicators, as many as seven indicators have decreased, but the decline is very small.
Evaluasi Penerapan Sistem Akuntansi Penggajian Karyawan Dalam Mendukung Efektifitas Pengendalian Internal (Studi Kasus Pada PT Sutrajaya Indahtama Tanggulangin Sidoarjo) Yanira Cahya Sari; Sigit Puji Winarko
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.93

Abstract

This research has a background on the importance of implementing a good payroll accounting system in a company. Because payroll is a routine expenditure and a considerable expenditure by the company. The objectives in this research are (1) To determine the implementation of employee payroll accounting information system at PT Sutrajaya Indahtama Tanggulangin Sidoarjo (2) To evaluate the implementation of payroll accounting information systems at PT Sutrajaya Indahtama Tanggulangin Sidoarjo, it can support internal control. This research uses a qualitative approach by descriptive methods. Data sources used are primary and secondary data. The procedure of collecting data in this research was using observation, interview, and documentation. The result of this research indicates that the implementation of the payroll accounting system in supporting the effectiveness of internal control at PT Sutrajaya Indahtama is good, but there are still multiple task among the personnel function, time recording function, salary register function, and accounting functions that performed by one function, namely the personnel function.Keyword: Payroll Accounting System, Internal Control
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Ririn Fitriyah; Sigit Puji Winarko; Andy Kurniawan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.806 KB) | DOI: 10.34308/eqien.v11i1.714

Abstract

This study aims to determine the effect of E-Commerce and accounting information systems as well as decision making for entrepreneurship, this study uses a quantitative method, with a sampling technique using the purposive sampling method, namely accounting students for the 2018-2020 academic year who have received the accounting study program for systems courses. information. With a sample of 95 respondents, the data collection technique in this study was to distribute questionnaires using Google Forms. The analysis used in this study is multiple linear regression analysis, using SPSS version 25. The results of this study indicate that E-Commerce and accounting information systems have a positive effect on entrepreneurial decision making.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL STIK LELE POKDAKAN DESA BANGKOK KEDIRI Yayang Dea Masuqa; Sigit Puji Winarko; Hestin Sri Widiawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.247 KB) | DOI: 10.34308/eqien.v11i1.756

Abstract

The group "POKDAKAN" in Bangkok Village, Gurah District, Kediri Regency, is a new business partner, where the group "POKDAKAN" has a problem, namely the selling price of catfish sticks is still ambiguous and not in accordance with the expected results because it often occurs loss. This study aims to determine how to determine the cost of production in determining the selling price of catfish sticks by identifying the factors that influence the cost of production. Among them are the costs incurred in producing catfish sticks carried out by the group "POKDAKAN". This study involved members of the group “POKDAKAN” as respondents who were interviewed and used qualitative descriptive data analysis. This research is useful for the group "POKDAKAN" to continue to exist in running their business, because the calculation of the cost of goods plays a role in determining the selling price of catfishsticks. Keywords: Cost of goods, Selling price
Analisis Kinerja Keuangan RSUD Simpang Lima Gumul Sebelum dan Sesudah Penerapan PPK-BLUD Anneke Shierly Frycillia Widodo; Erna Puspita; Sigit Puji Winarko
Perspektif Akuntansi Vol 5 No 3 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i3.p259-272

Abstract

PPK-BLUD is one of system which give flexibility for SKPD to build and opeate bussiness practice and still have a priority to increase a service quality for public. One of the goals of the estabilishment of a PPK-BLUD is to realize a prosperous society. BLUD status widely applied in the health service environment such as health center or general hospital. One of the hosptal which applied a BLUD system is RSUD SLG Kediri. RSUD SLG is under the aupspices of the Kediri District Health Office. This research have an purpose to analyze financial performance of RSUD SLG Kediri before and after applied PPK-BLUD. The variabel used in this research is some of financial ratio such as profitability ratio, liquidity ratio and solvability ratio.The analysis technique used is Paired Sample T Test. The statistical result show that Asymp sig is 0,010 or less than 0,05. So it can be conclude that there are different on financial performe of RSUD SLG before and after applied PPK- BLUD
Edukasi Literasi Keuangan bagi Siswa SMK Linawati Linawati; Faisol Faisol; Sigit Puji Winarko; Hestin Sri Widiawati; Badrus Zaman; Diah Nurdiwaty
Jurnal Abdimas UNU Blitar Vol 4 No 2 (2022): Volume 4 Nomor 2, Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jppnu.v4i2.125

Abstract

Siswa SMK sebagai bagian yang tidak terpisahkan dari genarasi muda, perlu mengetahui dan memahami tentang literasi keuangan. Pengetahuan dan pemahaman literasi keuangan sangat penting karena mempengaruhi kebijakan pengambilan keputusan keuangan sehari-hari. Tujuan pengabdian masyarakat ini untuk memberikan edukasi tentang literasi keuangan bagi siswa SMK, sehingga dapat meningkatkan kompetensi siswa tentang literasi keuangan dan dapat menjadi bekal pengetahuan berwirausaha. Kegiatan pengabdian kepada masyarakat berupa penyuluhan. Metode yang dilakukan selama kegiatan dengan ceramah bervariasi, unjuk kerja, tanya jawab, serta pre test dan post test. Hasil kegiatan pengabdian masyarakat yaitu adanya peningkatkan pengetahuan dan pemahaman siswa SMK terkait dengan literasi keuangan. Hasil tes yang dilakukan, dimana hasil post test lebih tinggi dari hasil pre test, serta hasil unjuk kerja peserta dengan nilai diatas kriteria yang ditentukan sebelumnya. Dengan meningkatnya pengetahuan dan pemahaman siswa SMK terhadap literasi keuangan, diharapkan dapat meningkatkan kompetensinya.
Pelatihan Akuntansi dan Pengelolaan Keuangan bagi Wirausaha Baru Kabupaten Nganjuk Linawati; Erna Puspita; Sigit Puji Winarko; Sugeng
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung 2020: Prosiding Seminar Nasional Pengabdian Masyarakat (SENAM) 2020
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.838 KB)

Abstract

Perkembangan UMKM yang semakin pesat, menjadikan persaingan diantara para pelaku UMKM semakin ketat. Hal tersebut juga dirasakan oleh UMKM Kabupaten Nganjuk khususnya pelaku wirausaha baru. Ketatnya persaingan usaha menuntut pelaku wirausaha baru untuk lebih pandai dalam menjalankan usahanya dan mengelola keuangannya. Hal ini dikarenakan mereka baru merintis dan atau menjalankan usahanya. Solusi untuk mengatasi permasalahan tersebut, dengan memberikan pengetahuan dan ketrampilan tentang akuntansi dan pengelolaan keuangan. Kegiatan pengabdian pada masyarakat ini bertujuan meningkatkan pengetahuan dan ketrampilan para pelaku wirausaha baru di Kabupaten Nganjuk tentang akuntansi dan pengelolaan keuangan. Pelaksanaan pengabdian masyarakat berwujud pelatihan akuntansi dan pengelolaan keuangan, dilaksanakan selama enam hari di Kecamatan Bagor dan Kecamatan Baron, Kabupaten Nganjuk. Pelaksanaan pelatihan menggunakan metode ceramah, diskusi, tanya jawab, dan unjuk kerja. Metode ceramah dipergunakan untuk menyampaikan materi. Diskusi dan tanya jawab untuk memberikan kesempatan para peserta bertanya. Unjuk kerja dengan praktik menghitung BEP dan target laba, yang dapat dipergunakan untuk memotret usaha peserta, serta untuk menunjukkan bagaimana pengelolaan dan perkembangan usaha peserta. Antusiasme para peserta dalam mengikuti pelatihan sangat baik, ditunjukkan dengan para peserta sangat aktif bertanya, aktif dalam praktik perhitungan BEP, dan mengikuti pelatihan dari awal sampai dengan akhir dengan tertib. Pelaksanaan pelatihan ini sangat efektif, terbukti dengan meningkatnya pengetahuan dan ketrampilan akuntansi dan pengelolaan keuangan pelaku wirausaha baru. Para peserta dapat menghitung BEP dari usaha yang telah dijalankan. Peserta termotivasi memulai melakukan pencatatan pendapatan, pengeluaran, dan menargetkan penjualan diatas nilai BEP. Pelatihan ini berkontribusi positif bagi wirausaha baru dalam mengembangkan usaha.
Pelatihan Menghitung Harga Pokok Produk dan Menyusun Laporan Keuangan Sederhana Bagi Pelaku Usaha Di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung Erna Puspita; Sigit Puji Winarko; Mar'atus Solikah; Diah Nurdiwaty
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan bagi pelaku usaha kecil atau UMKM di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung dalam mengitung harga pokok produk dan menyusun laporan keuangan. Dengan HPP yang tepat maka dapat menentukan harga jual dan laba yang tepat. Selanjutnya dengan mampu menyusun laporan keuangan diharapkan pelaku usaha dapat mengetahui perkembangan usahanya secara pasti. Kegiatan pengabdian ini dilaksanakan di Balai Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung. Metode yang digunakan adalah pre-test, ceramah, praktik menghitung HPP dan menyusun laporan keuangan, dan post test untuk mengetahu sejauh mana pemahaman peserta pelatihan. Hasil kegiatan berjalan lancar dan pelaku usaha bisa memahami bagaimana cara menentukan HPP dan bisa Menyusun laporan keuangan sederhana untuk usahanya.
Pengaruh Solvabilitas, Profitabilitas, dan Opini Audit Terhadap Audit Delay pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Jahan, Syarifah Nur; Nurdiwaty, Diah; Winarko, Sigit Puji
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.129

Abstract

Audit delay in companies can lead to delays in reporting audited financial statements to the Financial Services Authority for publicly listed firms. Numerous factors contribute to audit delay. This study investigates the impact of solvency, profitability, and audit opinion as potential contributors to audit delay, both individually and collectively, among Consumer Goods Industry companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach and secondary data, the study analyzed 164 annual financial reports from 41 companies. Analytical methods included descriptive statistics, classical assumption tests, Multiple Linear Regression analysis, determination coefficients, and hypothesis testing using IBM SPSS Statistics 23 software. Findings indicate: (1) Solvency and audit opinion individually do not significantly influence audit delay. (2) Profitability has a significant partial effect on audit delay. (3) Simultaneously, solvency, profitability, and audit opinion collectively exert a significant influence on audit delay.
Co-Authors Adinda Putri Oktavia Alsha Fianingsih Putri Amalia Renata Anggraeni Ami Susanti Amin Tohari Andi Kurniawan Andy Kurniawan Andy Kurniawan Anneke Shierly Frycillia Widodo Aprilya Wulandari Aulia Lutfi Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Briggita Agnesia Cahya Kusuma Nugeraheni Delfira Rimbi Pertiwi Dhita Nur Fadila Diah Nurdiwaty Dian Kusumaningtyas Dwi Setiawan Erna Puspita Ery Firdawati Faisol Faisol Fauji, Diah Ayu Septi Firmansyah, Farah Fauziah FITRI WIJAYANTI Guretno, Putri Wulan Iis Endang Soekowati Intan Purnama Putri Ismayantika Dyah Puspasari Jahan, Syarifah Nur Koirul Huda Kusuma, Fanesa Putra Adri Linawati Linawati Linawati Linawati Linggarsari, Ovi Listyahapsari, Adaninggar Shinta Mar'atul Ulfa Meisa Nadiatul Fadliyah Mesi Widya Mohammad Tawakal Al Faruq Muhamad Ichwan Ade Sanrully Muwahhidah, Zulva Nana Marlina Oktavianti Maulida Puji Astuti Puji Astuti Puji Astuti Puji Astuti Puspita, Erna Putri Setyo Andini Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati Resa Putri Ningtias Ririn Fitriyah Riska Mahviana Mubazin Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Rosita Diyah Ramadhani Sari, Meilinda Trinita Shintya Mellinia Rani Siti Aminah Solikah, Mar atus solikah, mar'atus Sri Widiawati, Hestin Sri Wulandari Sugeng Sugeng Sugeng Susan Natalia Tengku Riza Zarzani N Widiawati, Hestin Sri Yanira Cahya Sari Yayang Dea Masuqa Yuli Rulamarzuqoh