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Pengaruh Risiko Investasi Dan Profitabilitas Terhadap Return Saham Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia Linggarsari, Ovi; Winarko, Sigit Puji; Tohari, Amin
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2515

Abstract

Stock Return is the rate of return in the form of profits or losses received by investors during certain periods. The aim of this research is to determine the influence of market risk, business risk, financial risk, profitability (ROA) on stock returns both partially and simultaneously in automotive companies. listed on the Indonesian Stock Exchange. This research uses a purposive sampling method as a way to select samples, resulting in 15 companies that meet several research criteria, namely: Automotive companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Automotive companies that always report complete financial reports for the 2021-2023 period. Automotive companies that have profits during the 2021-2023 period. The data analysis methods used are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination test (R2), F test, and T test. The data used in this research is secondary data originating from reports. company annual financials. The data analysis technique used is descriptive statistical analysis and multiple linear analysis using the SPSS version 29.0 program. The results of this research are that market risk, financial risk, and profitability (ROA) have a negative effect on stock returns. Meanwhile, business risk has a positive effect on stock returns.
Pelatihan Akuntansi sebagai Upaya Meningkatkan Kompetensi Akuntansi Pelaku Usaha Mikro Kecamatan Prambon Kabupaten Nganjuk Linawati, Linawati; Winarko, Sigit Puji; Nurdiwaty, Diah; Riswahyuning, Mareta Selvia; Sari, Meilinda Trinita
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23380

Abstract

As micro businesses develop today, human resource capabilities in management and recording should be followed. However, in reality there are still many micro businesses that are not able to provide good accounting records of their activities. This problem also occurs in micro businesses in Prambon District under the guidance of the Nganjuk Regency Cooperatives and Micro Enterprises Service. This community service activity aims to provide knowledge and understanding of accounting to micro business actors assisted by the Nganjuk Regency Cooperatives and Micro Enterprises Service, in the form of accounting training. The material presented includes accounting records, financial reports, COGS and BEP. The activity was carried out on August 30 2023, which was attended by 30 micro business actors in Prambon District. The methods used are lectures, demonstrations and questions and answers. The aim of the service activity is to provide knowledge and understanding to micro business actors in Prambon District assisted by the Nganjuk Regency Cooperative and Micro Business Service regarding accounting and training in preparing financial reports which has shown success. This can be seen from the results of the performance given to participants to calculating COGS and BEP with good and correct results, as well as being able to record business transactions and prepare financial reports. The criteria for achievement are also shown in the participants' enthusiasm during the activity from start to finish as well as the results of their work.
Analisis Efektivitas Pengendalian Piutang Pada Koperasi Wanita “Sedap Malam” Desa Sidomulyo Kecamatan Purwoasri Tahun 2019-2023 Muwahhidah, Zulva; Winarko, Sigit Puji; Nurdiwaty, Diah
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2512

Abstract

Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.
Evaluasi Sistem Informasi Akuntansi Persediaan, Penjualan, dan Piutang Dalam Meningkatkan Pengendalian Internal : Studi Kasus CV Karunia Listyahapsari, Adaninggar Shinta; Astuti, Puji; Winarko, Sigit Puji
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2514

Abstract

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.
Pengelolaan Kas, Piutang, dan Hutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas Perusahaan Kusuma, Fanesa Putra Adri; Winarko, Sigit Puji; Zaman, Badrus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2578

Abstract

Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.
Pelatihan Model Business Canvas dan Pembuatan Konten Kreatif Untuk Menumbuhkan Jiwa Kewirausahaan Siswa SMK PGRI 3 Kediri Winarko, Sigit Puji; Faisol, Faisol; Widiawati, Hestin Sri; Nurdiwaty, Diah; Linawati, Linawati; Zaman, Badrus; Romadhony, Rahmad Irfan; Bagaskara, Ardha Dewa
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): 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.v3i4.1271

Abstract

Kewirausahaan di kalangan siswa Sekolah Menengah Kejuruan (SMK) menjadi sangat penting. Kegiatan pengabdian masyarakat yang dilaksanakan di SMK PGRI 3 Kediri bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam kewirausahaan melalui pelatihan model Business Canvas dan pembuatan konten kreatif. Meskipun banyak siswa memiliki potensi kreatif, observasi menunjukkan bahwa mereka sering kesulitan dalam mengonversi ide-ide tersebut menjadi rencana bisnis yang konkret. Pelatihan yang dilakukan memberikan siswa pengetahuan teoritis dan keterampilan praktis yang diperlukan untuk merancang dan mengelola bisnis. Siswa diajarkan cara menggunakan alat pemasaran digital dan aplikasi desain konten yang relevan, sehingga mereka dapat menciptakan materi promosi yang menarik. Hasil kegiatan menunjukkan antusiasme tinggi siswa dalam mendesain konten promosi dan memanfaatkan platform media sosial untuk menjangkau konsumen potensial. Dengan dukungan mentor dan bimbingan yang tepat, siswa berhasil mengatasi berbagai kendala yang ada dan meningkatkan kepercayaan diri mereka untuk memulai usaha. Namun, tantangan tetap ada, seperti kurangnya pemahaman mendalam tentang konsep kewirausahaan dan akses terhadap teknologi yang diperlukan. Oleh karena itu, disarankan untuk melanjutkan program pelatihan dengan variasi materi yang lebih luas, meningkatkan pendampingan berkelanjutan, serta mendorong kolaborasi dengan komunitas dan pengusaha lokal. Dengan langkah-langkah ini, diharapkan siswa SMK PGRI 3 Kediri dapat lebih siap menghadapi tantangan di dunia usaha dan mengembangkan jiwa kewirausahaan yang kuat. Kegiatan ini didukung oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) UNP Kediri dan mitra abdimas SMK PGRI 3 Mojoroto Kediri.
Good Corporate Governance, Struktur Modal, dan Kinerja Keuangan terhadap Harga Saham Perusahaan Sektor Financials Rosita Diyah Ramadhani; Sigit Puji Winarko; Erna Puspita
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2998

Abstract

There is a large correlation between its economic development and a country’s capital market. The capital market connects individuals with potential investments and helps businesses obtain the necessary financing. The way investors view a company’s growth potential is reflected in its stock valuation. Stock price fluctuations are influenced by several factors, including effective Good Corporate Governance (GCG), capital structure, and financial performance. By examining the impact of GCG, financial performance, and capital structure, this study aims to provide clearer guidelines on how companies in the financial sector of the IDX can influence stock prices from 2020 to 2024. The quantitative method used is multiple linear regression analysis. The study found that stock values ​​were significantly influenced by these three factors, both separately and when combined. These three variables explain a quarter of the variance in stock prices (measured by the Adjusted R² value of 0.256), while the remaining variation is due to variables outside this study. Whether you are an investor or a business leader, these findings can help you make better financial and governance choices and will pave the way for further research.
Analisis Penerapan Akuntansi Persediaan Berdasarkan SAK EMKM dan Pengendalian Persediaan yang Ekonomis pada Toko Benih Tamban Tani di Desa Kedawung, Kecamatan Mojo Resa Putri Ningtias; Erna Puspita; Sigit Puji Winarko
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1305

Abstract

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.
ANALISIS PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP PENYALURAN KREDIT PADA PT BANK PEMBANGUNAN DAERAH JAWA TIMUR TBK Putri, Elvika Nungki Chintia; Winarko, Sigit Puji; Widiawati, Hestin Sri
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research was conducted to analyze the influence of non-performing loans, capital adequacy ratio, loan to deposit ratio, and return on assets on credit distribution at PT Bank Pembangunan Daerah Jawa Timur Tbk. The subject studied was PT Bank Pembangunan Daerah Jawa Timur Tbk and the objects used were financial ratios in the form of Non-Performing Loans, Capital Adequacy Ratio, Loan to Deposite Ratio, and Return on Assets where 32 data were obtained. This type of research is causality research with a quantitative approach. Data analysis techniques use classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests. The program used is IBM Statistical Product and Service Solution (SPSS) Version 23. The results of this research show that partially the NPL and LDR variables have a significant effect on Credit Distribution, while the CAR and ROA variables do not have a significant effect on Credit Distribution. Simultaneously, the NPL, CAR, LDR and ROA variables together have a significant effect on the Credit Distribution variable
Pengaruh Good Corporate Governance, Kualitas Audit dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Sektor Properties And Real Estate Guretno, Putri Wulan; Sri Widiawati, Hestin; Sigit Puji Winarko
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.893

Abstract

Penelitian ini dilatarbelakangi oleh praktik manajemen laba yang dapat mengurangi integritas laporan keuangan serta adanya ketidakpastian ekonomi pasca pandemi COVID-19 yang mempengaruhi kinerja sektor properti. Praktik manajemen laba dapat menurunkan kualitas informasi laporan keuangan, sehingga menimbulkan risiko bagi investor dan stakeholder lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), kualitas audit, dan profitabilitas terhadap manajemen laba pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Variabel GCG yang dianalisis mencakup ukuran dewan komisaris, dewan komisaris independen, dan kepemilikan manajerial. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 64 data perusahaan sebagai sampel. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan dari situs resmi Bursa Efek Indonesia. Analisis data dilakukan dengan regresi linier berganda menggunakan IBM SPSS Statistics 30. Hasil penelitian menunjukkan bahwa secara parsial ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, dan profitabilitas berpengaruh signifikan terhadap manajemen laba, sementara kualitas audit tidak menunjukkan pengaruh signifikan. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap manajemen laba. Temuan ini mengindikasikan pentingnya penguatan tata kelola perusahaan, pemilihan auditor yang tepat, dan pengelolaan profitabilitas untuk mengendalikan praktik manajemen laba dalam perusahaan properti.
Co-Authors Agnesia, Briggita Al Faruq, Mohammad Tawakal Alsha Fianingsih Putri Amalia Renata Anggraeni Amin Tohari Andi Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Dhita Nur Fadila Diah Nurdiwati Diah Nurdiwaty Dian Kusumaningtyas, Dian Dwi Setiawan Faisol Faisol Faisol Faisol Fauji, Diah Ayu Septi Firdawati, Ery Firmansyah, Farah Fauziah Guretno, Putri Wulan Huda, Koirul ISMAYANTIKA DYAH PUSPASARI, ISMAYANTIKA DYAH Jahan, Syarifah Nur Kustanti, Rizki Eka Kusuma, Fanesa Putra Adri Linawati Linawati Linawati Linawati Linggarsari, Ovi Listyahapsari, Adaninggar Shinta Lutfi, Aulia Mahendra, Figo Ryan Marlina, Nana Maulida, Oktavianti Meisa Nadiatul Fadliyah Mubazin, Riska Mahviana Muwahhidah, Zulva Natalia, Susan Nugeraheni, Cahya Kusuma Oktavia, Adinda Putri Pertiwi, Delfira Rimbi Puji Astuti Puji Astuti Puji Astuti Pujiningtyas, Manik Lelibid Puspita, Erna Putri Setyo Andini Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati Rani, Shintya Mellinia Regina Okti Kusumawardhani Resa Putri Ningtias Ririn Fitriyah Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Rosita Diyah Ramadhani Sanrully, Muhamad Ichwan Ade Sari, Meilinda Trinita Siti Aminah Soekowati, Iis Endang Solikah, Mar atus solikah, mar'atus Solikah, Mara’tus Solikah, Mar’atus Sri Widiawati, Hestin Sri Wulandari Sugeng Sugeng Sugeng Sugeng Susanti, Ami Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Widya, Mesi Wulandari, Aprilya Yanira Cahya Sari Yayang Dea Masuqa Yuli Rulamarzuqoh