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All Journal ETIKONOMI Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS EQIEN - JURNAL EKONOMI DAN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Perspektif Akuntansi Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Literasi Akuntansi 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 Profit: Jurnal Manajemen, Bisnis 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 JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal Economic Excellence Ibnu Sina Jurnal Bisnis Kreatif dan Inovatif Jurnal Social Society Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Analisa: Jurnal Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Kendali Akuntansi

SIGIT PUJI WINARKO

UNIVERSITAS NUSANTARA PGRI KEDIRI

Author-ID : 418188

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Kecurangan (Fraud) Ditinjau dari Fraud Hexagon di Kelurahan Kecamatan Mojoroto Kota Kediri Meisa Nadiatul Fadliyah; Sigit Puji Winarko; Faisol Faisol
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3140

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.

Pengaruh Rasio Keuangan CR, DER, GPM, dan TATO terhadap Kinerja Keuangan Emiten Migas di Bei Periode 2020–2024 Dhita Nur Fadila; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2954

The background of this study stems from the fluctuating Return on Assets (ROA) observed among oil and gas companies in Indonesia. ROA is a key indicator of profitability that reflects a company’s efficiency in utilizing its assets to generate net income. As such, ROA plays a crucial role for investors in assessing the prospects and feasibility of investment. This study aims to analyze the influence of financial ratios on the financial performance of oil and gas companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis with a random effects model. Secondary data were obtained from the annual financial statements of 16 selected oil and gas companies. The independent variables examined include the Current Ratio (CR) as an indicator of liquidity, the Debt to Equity Ratio (DER) as a measure of solvency, the Gross Profit Margin (GPM) as a profitability indicator, and the Total Asset Turnover (TATO) as an indicator of asset efficiency. The results of the study reveal that both GPM and TATO have a positive and significant influence on ROA. This suggests that higher gross profit margins and more efficient asset turnover are associated with improved profitability. In contrast, CR and DER do not show a significant impact on ROA. Collectively, the four financial ratios significantly affect ROA, as indicated by the F-test result with a significance value of 0.000 (< 0.05) and an R-squared value of 0.7127. This means that the model explains approximately 71.27% of the variation in ROA among the companies studied. In conclusion, the findings highlight that operational efficiency and the ability to generate gross profit are dominant factors in determining the financial success of oil and gas companies. Meanwhile, liquidity and capital structure appear to have less impact on profitability within the context of this study.

Pengendalian Internal dalam Sistem Akuntansi Pembelian PT Garuda Maxima Kanaka untuk Meningkatkan Efisiensi Pengelolaan Persediaan Yuli Rulamarzuqoh; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2979

This study aims to evaluate the implementation of internal controls in the purchasing accounting system to improve the efficiency of merchandise inventory management at PT Garuda Maxima Kanaka. The company faces major problems related to recurring shortages and overstocks, which cause discrepancies between accounting records and the physical condition of goods. This condition creates inaccurate inventory data and delays in procurement of goods, which impact the smooth operation of the company. The method used in this study is a qualitative approach with a case study at PT Garuda Maxima Kanaka. Data collection techniques include interviews with relevant parties, observation of processes taking place in the finance and warehouse departments, and analysis of relevant documentation. Respondents in this study consisted of directors, finance staff, and warehouse managers who are directly involved in the purchasing accounting system and inventory management. The results of the study indicate that the purchasing accounting system implemented in the company has not been implemented consistently, particularly in terms of documentation and coordination between departments. Internal controls have been implemented, but are not optimal due to overlapping functions between the finance and warehouse departments, as well as a lack of regular evaluation of the implementation of existing procedures. These inefficiencies lead to inconsistencies in inventory data and delays in procurement of goods, which hamper the smooth operation of the company. This study recommends improvements to the purchasing accounting system, including a clear separation of functions between finance and warehouse, and the implementation of regular internal control evaluations to improve the efficiency of merchandise inventory management. These improvements are expected to minimize inventory-related issues and improve overall operational performance.

ANALISIS TINGKAT KESEHATAN KEUANGAN PT BANK BTPN SYARIAH TBK DENGAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE,EARNING, AND CAPITAL) PERIODE 2019-2024 Setiawan, Dwi; Winarko, Sigit Puji; Solikah, Mar'atus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ad4tts50

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan PT Bank BTPN Syariah periode 2019–2024 dengan metode RGEC, yang mencakup Risk Profile, Good Corporate Governance (GCG), Earnings, dan Capital. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik dokumentasi dan studi pustaka berdasarkan laporan tahunan bank. PT Bank BTPN Syariah dipilih karena konsisten masuk dalam indeks JII70 dan transparan dalam laporan keuangannya. Hasil penelitian menunjukkan rata-rata nilai komposit sebesar 91,42% atau predikat “Sangat Sehat” dengan Peringkat Komposit 1 selama enam tahun berturut-turut. Kebaruan penelitian ini terletak pada cakupan periode analisis yang lebih panjang, fokus pada bank syariah yang terdaftar di indeks saham syariah terlikuid, serta analisis menyeluruh terhadap seluruh komponen RGEC. Selain itu, penelitian ini menilai kinerja bank dalam konteks krisis dan pemulihan pascapandemi COVID-19, sehingga memberikan kontribusi empiris terkini dalam evaluasi objektif terhadap kesehatan bank syariah.

Pengaruh Good Corporate Governance, Struktur Modal,dan Kinerja Keuangan terhadap Harga Saham Perusahaan Sektor Financials Rosita Diyah Ramadhani; Sigit Puji Winarko; Erna Puspita
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2652

The capital market is crucial for fostering a nation's economic growth, serving as both a financing source for enterprises and an investment avenue for the public. Stock prices serve as a vital sign of investors' thoughts about a company's future potential. Stock price volatility is significantly affected by several variables, including Good Corporate Governance (GCG), capital structure, and financial performance. This research seeks to examine the impact of Good Corporate Governance (GCG), capital structure, and financial performance on the stock prices of financial sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. The used research methodology is a quantitative approach using multiple linear regression analysis tools. The study's findings indicate that the three independent factors significantly influence stock prices, both individually and together. The Adjusted R² value of 0.256 indicates that the three variables account for 25.6% of the variations in stock prices, whereas the remaining variance is affected by external factors not examined in this research. These results provide theoretical and practical advantages, particularly for investors in decision-making, for enterprises in financial management and governance, and for future researchers as a foundation for further research endeavours.

Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro Putri Setyo Andini; Erna Puspita; Sigit Puji Winarko
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: 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.v2i4.1391

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Analysis of The Influence Between Mining, Agriculture and Processed Product Exports on Indonesia's Sales Development in International Trade in the Time Frame 2019-2022 Amalia Renata Anggraeni; Sigit Puji Winarko; Erna Puspita
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1824

Exports are one of the international trade activities that provide benefits to Indonesia, including capital transactions, employment, and foreign exchange reserves. There are 2 types of exports, namely oil and gas and non-oil and gas exports. The value of non-oil and gas exports tends to be higher than oil and gas exports. So this research focuses on three non-oil and gas sectors, which consist of mining, agriculture, and processing industry (processed products). The purpose of this study is to determine the effect of mining, agriculture, and processed product exports on Indonesia's sales in international trade in the 2019-2022 timeframe. This research uses a quantitative approach, and a multiple linear regression analysis model with the IBM SPSS 22 application. The research data comes from the Central Bureau of Statistics, the Ministry of Trade, and related agencies. The variables used include 3 independent variables and 1 dependent variable. The independent variables are mining exports (X1) with the commodities used are coal, copper, lignite, iron and steel, agricultural exports (X2), and exports of processed products (X3), and Indonesia's sales as the dependent variable (Y). Based on the results of the study, partially shows that mining exports, and processed products have a significant positive effect on Indonesian sales. While agricultural exports (X2) have no effect on Indonesian sales (Y).

BUSINESS INCUBATORS AS ENABLERS TO INNOVATION CAPABILITIES OF MSMEs: AN EMPIRICAL EVIDENCE FROM INDONESIA Faisol, Faisol; Nurdiwaty, Diah; Widiawati, Hestin Sri; Winarko, Sigit Puji
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 1 (2024): Special Edition in Collaboration with The 4th International Conference on Agricu
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i1.21956

Business incubators are seen as crucial enablers of innovation, offering mentoring and other support to the budding entrepreneurs and enterprises. Numerous investments have been made by the Governments and other agencies to support the growth of business incubators, including those in the infrastructure, finance, human resources and communication technologies. Using cross-section data from 156 representatives of MSMES in the City of Kediri (East Java Province of Indonesia), this study examines how business incubator capability is perceived to affect the innovation performance of regional MSMEs. Data has been analyzed using Structural Equation Modeling - Partial Least Squares techniques. Service Capacity, Financial Strength and Incubation Capacity has been identified as three important characteristics of the business incubators to support the innovation capability of MSMEs. Additionally, this study found that communication infrastructure in business incubators plays a significant moderating role to influence the innovation performance of MSMEs being incubated. In order to assist the growth of domestic technology entrepreneurs and innovation performance, this study supports the idea that developing economies should prioritize free knowledge transfer platforms through the over business incubators.

The Influence of Foreign Ownership, Company Size, Profitability, and Sales Growth on Transfer pricing (Study on Manufacturing Companies on the IDX 2021-2024) Putri, Lendy Syahira Lismawati; Widiawati, Hestin Sri; Winarko, Sigit Puji
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.527

This research is motivated by the development of globalization and the increasing of foreign direct investment in Indonesia, which encourages multinational companies to implement more complex cross-entity business strategies. The strategy used is transfer pricing, which is the pricing of transactions of goods, services, or intangible assets between entities within a corporate group. Transfer pricing is used to support operational efficiency, evaluation of business unit performance, and allocation of costs and revenues. This study aims to analyze the influence of foreign ownership, company size, profitability, and sales growth on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2024. This study employs a quantitative approach using multiple linear regression analysis techniques analyzed with SPSS 30 software. The data used is secondary data obtained from the company's annual financial reports. The sampling technique used is purposive sampling, resulting in 52 company data as samples. The research results indicate that partially, company size, profitability, and sales growth have a significant effect on transfer pricing, while foreign ownership does not show a significant effect. Simultaneously, foreign ownership, company size, profitability, and sales growth significantly affect transfer pricing. The findings of this study indicate that companies with large scale, high profitability, and continuously growing sales tend to be more active in implementing transfer pricing strategies for managing financial performance among entities within the group.

PENGARUH MODAL SENDIRI, JUMLAH ANGGOTA DAN ASET TERHADAP SISA HASIL USAHA PADA KOPERASI DI KOTA KEDIRI WINARKO, SIGIT PUJI
Nusantara of Research : Jurnal Hasil-hasil Penelitian Universitas Nusantara PGRI Kediri Vol 1 No 2 (2014)
Publisher : Universitas Nusantara PGRI Kediri

ABSTRAK Kesejahteraan anggota koperasi dicerminkan oleh perolehan sisa hasil usaha (SHU) yang terus mengalami peningkatan. Untuk meningkatkan SHU koperasi dapat dipacu dari modal sendiri yang terus meningkat, jumlah anggota yang terus bertambah, dan jumlah aset yang semakin besar. Tujuan penelitian adalah (1) untuk menganalisis pengaruh modal sendiri terhadap SHU pada koperasi di Kota Kediri, (2) untuk menganalisis pengaruh jumlah anggota terhadap SHU pada koperasi di Kota Kediri, (3) untuk menganalisis pengaruh asetterhadap SHU pada koperasi di Kota Kediri, (4) untuk menganalisis pengaruh modal sendiri, jumlah anggota, dan aset terhadap SHU pada koperasi di Kota Kediri. Populasi dalam penelitian ini adalah seluruh koperasi yang terdaftar di Dinas Koperasi dan UMKM Kota Kediri pada tahun 2011 dengan sampel koperasi yang telah melaksanakan Rapat Anggota Tahunan (RAT) tahun 2010 dan 2011 dengan jumlah sampel 83 koperasi. Hasil penelitian bahwa modal sendiri berpengaruh secara parsial terhadap SHU, jumlah anggota berpengaruh secara parsial terhadap SHU, aset berpengaruh secara parsial terhadap SHU. Sedangkan variabel yang paling dominan mempengaruh SHU adalah aset. Modal sendiri, jumlah anggota, dan aset berpengaruh secara bersama-sama terhadap SHU

Co-Authors Adelia Diah Puspita Agnesia, Briggita Al Faruq, Mohammad Tawakal Alsha Fianingsih Putri Alya Putri Meilisa Amalia Renata Anggraeni Amin Tohari Andi Kurniawan Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Ardha Dewa Bagaskara Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Carolina Santyanuari Dhita Nur Fadila Diah Nurdiwati Diah Nurdiwati Diah Nurdiwaty Dian Kusumaningtyas, Dian Dwi Setiawan Eka Fidela Cristianty Eriana Sri Rahayu Erinta Adha Puspita Erna Purwaningtyas F. Irfando Jovan Kantur Faisol Faisol Faisol Faisol Farah Fauziah Firmansyah Fauji, Diah Ayu Septi Firdawati, Ery Huda, Koirul Ida Wahyuni ISMAYANTIKA DYAH PUSPASARI, ISMAYANTIKA DYAH Jahan, Syarifah Nur Kelsiva Awalia Zilayonta Kustanti, Rizki Eka Kusuma, Fanesa Putra Adri Linawati Linawati Linawati Linawati Linggarsari, Ovi Listyahapsari, Adaninggar Shinta Lutfi, Aulia Mahendra, Figo Ryan Mar'atus Solikah Mar'atus solikah 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 Wulan Guretno Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati Rani, Shintya Mellinia Regina Okti Kusumawardhani Regina Okti Kusumawardhani Resa Putri Ningtias Ririn Fitriyah Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Rosita Diyah Ramadhani Sanrully, Muhamad Ichwan Ade Sari, Meilinda Trinita Sherly Elvica Natalia Natalia Siti Aminah Soekowati, Iis Endang Sofhie Melani Putri Solikah, Mar atus solikah, mar'atus Solikah, Mara’tus Solikah, Mar’atus Sri Wulandari Sugeng Sugeng Sugeng Sugeng Susanti, Ami Ulfa, Mar'atul Vionita Febriani Viska Berliyanti Vita, Niken Tria Candra Widiawati, Hestin Sri Widya, Mesi Wulandari, Aprilya Yanira Cahya Sari Yayang Dea Masuqa Yuli Rulamarzuqoh

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