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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 COST-VOLUME-PROFIT SEBAGAI ALAT BANTU PERENCANAAN LABA (MULTI PRODUK) PADA PERUSAHAAN PIA LATIEF KEDIRI Winarko, Sigit Puji; Astuti, Puji
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 3 No 2 (2018): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Every company wants sustainability in its business. To be able to continue to live and grow the company needs profit, because with profits obtained then the company’s capital will increase. Increased capital causes the company to grow and can meet all of its operational needs. To earn a profit, it takes careful planning in its business, starting from sales, cost, and targeted profit. Therefore, the analysis of cost volume and profit becames one away to achieve the desired profit of company, so that the companyy can grow. In this research, the objective to be achieved is to determine the break evenpoint, margin contribute, and margin of safety of Pia Latief product in multi product. The analysis used is a quantitative approach that uses secondary data. In the separation of varaibel costs and fixed costs on overheads used the method of the highest point and the lowest point. Company Pia Latief produces two types of pia, namely wet pia and dry pia. Results of research conducted in 2017 obtained break evenpoint wet pia 10,707 units and dry pia of 6,227 units. Contribution margin in 2017 amounted to Rp 1,873,010,837, - while the ratio was 55.2%. Margin of safety from wet pia is 96.21% while dry pia is 96.2%. To achieve a 5% increase in profit by 2018, the company must sell 297,072 units of wet pia and 172,184 dry pia units. Keywords: cost volume profit, profit planning, multi product

Pengaruh Cash Ratio, Debt To Equity Ratio, Return On Assets, Dan Tax Rate Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Winarko, Sigit Puji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Dividend Payout Ratio merupakan rasio yang memperlihatkan bagian earning yang dibayarkan sebagai dividen kepada investor. Penentuan besarnya DPR seharusnya mempertimbangkan pada peluang proyek yang ada, karena hal ini akan berpengaruh terhadap nilai perusahaan dan saham biasa. Rasio keuangan merupakan suatu alternatif yang dapat mengukur DPR. Adapun faktor-faktor yang dapat mempengaruhi dividend payout ratio meliputi: cash ratio, debt to equity ratio, return on assets, dan tax rate. Penelitian ini bertujuan untuk mengetahui pengaruh cash ratio, debt to equity ratio, return on asset, dan tax rate terhadap dividend payout ratio. Pendekatan penelitian yang digunakan dalam penelitian ini merupakan pendekatan kuantitatif. Tempat penelitian dilakukan di Bursa Efek Indonesia. Metode pengambilan sampel adalah purposive sampling. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015 dengan jumlah sampel sebanyak 26 perusahaan. Variabel bebas dalam penelitian ini adalah Cash Ratio (X1), Debt To Equity Ratio (X2), Retun On Asset (X3), Tax Rate (X4), dan Dividend Payout Ratio (Y) sebagai variabel terikat. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, dengan mempertimbangkan syarat uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Pengujian hipotesis yang digunakan adalah uji statistik secara simultan (uji F), uji statistik secara parsial (uji t), koefisien determinasi dan dengan taraf signifikan α = 5%, dengan menggunakan alat bantu program SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial (Uji t) variabel Cash Ratio, Debt To Equity Ratio dan Return On Assets berpengaruh signifikan terhadap Dividend Payout Ratio. Sedangkan variabel Tax Rate tidak berpengaruh signifikan terhadap Dividend Payout Ratio. Hasil uji secara simultan (Uji F) menunjukkan variabel Cash Ratio, Debt To Equity Ratio, Return On Asset, dan Tax Rate berpengaruh signifikan terhadap Dividend Payout Ratio.

Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan

The Influence of Startup Development and The Use of Accounting Information Systems on Business Decisions for Accounting Students Natalia, Susan; Puspita, Erna; Winarko, Sigit Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/yfdpcn05

Research aim : The purpose of this research is to see how much influence the development of startups and the use of accounting information systems have on business decisions for accounting students. Design/Method/Approach : The research method used is quantitative with an associative approach. The sample collection used the purposive sampling method which has criteria namely accounting students at the Nusantara PGRI Kediri University who must have received courses in accounting information systems and entrepreneurship. The total population is 174 students while the sample obtained is only 121 sources. Samples were collected by distributing questionnaires to informants using the Google form with statements that had been tested for validity and reliability. To test the hypothesis using multiple linear regression tests through the SPSS application. Research Finding : The results of this study state that business decisions for accounting students are strongly influenced by the development of startups and the use of accounting information systems. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -

Differential Cost Analysis of Self-Production Decisions or Establishing Partnerships for Student as Entrepreneurs in the Digital Era Maulida, Oktavianti; Winarko, Sigit Puji; Faisol, Faisol
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ktyk4715

Research Objective: This research was conducted to analyze the application of differential costs in allocating production costs to self-produced decisions or establishing partnerships in student businesses. Research Method: The research method used is descriptive research with a quantitative approach. Research Finding: The results of the study show that the decision to establish partnerships incurs less production costs and saves more costs from being incurred compared to self-producing. Furthermore, students as entrepreneurs benefit greatly from the option of purchasing from outside sources by forming partnerships. Therefore, the allocation of production costs through external purchases through the establishment of partnerships is the most appropriate alternative for student businesses.

Analysis Of The Influence Of Price, Promotion And Service Quality On Customer Satisfaction In Online Grab Ojek Services, Kediri City Marlina, Nana; Winarko, Sigit Puji; Linawati, Linawati
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/8ske3n43

Research Objective:This study has the objective of how the influence of price, promotion, and service quality on Grab customer satisfaction in Kediri City. Research Method: In taking this sample using the technique of purposive sampling by using a causal quantitative approach and calculations based on the Slovin formula so that a sample of 100 respondents was taken. This study makes use of Google Forms which has been tested for its validity and reliability to distribute questionnaires for data collection. Data analysis technique usedSPSS version 23 in research for the hypothesis and the coefficient of determination. Research Finding: The results obtained prove that price, promotion and service quality all have a significant positive influence on customer satisfactionGrab in the Kediri City area. It is hoped that this research, will make customers feel satisfied in using it and the company can also improve its competitiveness.

Analysis Examination of the Execution of Bookkeeping Records as per SAK-EMKM in MSMEs (Contextual analysis of Isha Cake, Banjaran Town, Kediri City) Pertiwi, Delfira Rimbi; Winarko, Sigit Puji; Kurniawan, Andi
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/6pf0ak16

Research aim: To find out and examine the use of SAK EMKM to MSMEs, to see if the SAK EMKM bookkeeping recording framework has been carried out in MSMEs, to figure out the impediments looked in carrying out SAK EMKM to MSMEs. Design/Method/Approach: Research utilizes expressive subjective strategies, information gathered through interviews and monetary report documentation. Research Finding: The consequences of the exploration show that PT Inside factors incorporate an absence of comprehension of SAK and HR (HR). The outer component is the absence of management from partners who have an interest in monetary reports for MSMEs. Theoretical contribution/Originality: The quick development of MSMEs is affected by the strength of the capital they have. MSMEs whose organizations are developing quickly require capital credits from banks or capital help from financial backers. In the mean time, all MSMEs can't get credits effectively, in light of the fact that there are necessities that are not met, to be specific monetary reports that don't conform to principles. At Isha Cake has barely any familiarity with the SAK-EMKM based monetary reports which became effective on January 1 2018. Practitionel/Policy implication: The hindrances by and by to executing SAK-EMKM are, absence of comprehension of SAK, and HR doesn't figure out Bookkeeping. To beat this, Isha Cake ought to go to a course on monetary recording/fundamental bookkeeping information. Research limitation: Limits in this examination, Shortcomings incorporate, Promoting Troubles, Monetary Constraints, Restricted HR (HR). In this examination, the impediments in leading exploration are, Isha Cake doesn't maintain that the proprietor should give his yearly monetary records to plan proper monetary reports. correlations can't be made.

E-commerce Knowledge, Accounting Information Systems, Entrepreneurship science towards Entrepreneurial Interests ( Study of UNP Kediri Accounting Students ) Aminah, Siti; Solikah, Mar'atus; Winarko, Sigit Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/t862ph81

Research Objectives: The purpose of this research is to determine the influence of e-commerce knowledge accounting information systems entrepreneurship science on interest in entrepreneurship Research Method: This research uses quantitative research. The sampling technique uses a purposive sampling technique with sample calculation using the Slovin formula. The population in this study were students from the 2020 and 2021 Nusantara University PGRI Kediri Accounting Study Program. The sample obtained was 124 respondents. This research data uses SPSS version 27 analysis techniques Research Findings: The results of this research show that the influence of e-commerce knowledge, accounting information systems, and entrepreneurship science has a positive effect on interest in entrepreneurship Theoretical Contribution: It is hoped that this research can illustrate e-commerce knowledge and scientific development regarding accounting information systems, and entrepreneurship science and also serve as reference material for future researchers Practitioner Implications: It is hoped that this research can be used as evaluation material for e-commerce knowledge as well as material for consideration and input to provide outreach regarding entrepreneurship knowledge in the environment students Researcher Limitations: The limitations of this researcher are that the data source was obtained only from questionnaires from accounting study program students

The Influence of Leverage Ratio, Capital Intensity Ratio, and Market Share on the Profitability of Cooperatives in Kediri City Rani, Shintya Mellinia; Winarko, Sigit Puji; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qj5gh420

Research objectives: This research is motivated by the fact that the profitability obtained in cooperatives varies. This is what attracts investors when they want to invest. Stable profitability will attract investors to invest their capital by seeing how profitability develops each year. To achieve the expected profitability, it is necessary to know the factors that influence profitability. This research aims to determine the effect of the leverage ratio, capital intensity ratio, and market share on the profitability of cooperatives in the city of Kediri. Design/Method/Approach: This research is a type of quantitative causality research. The population used in the research was 317 cooperatives using a purposive sampling technique which used several criteria to obtain a sample of 30. This research used the classical assumption test, multiple linear regression, coefficient of determination test, and hypothesis testing using the SPSS application. Research Findings: The research results show that leverage, capital intensity, and market share partially have a significant effect on profitability. Simultaneously, leverage, capital intensity, and market share have a significant effect on profitability. Based on the results of the analysis and conclusions, the author provides suggestions for investors to pay attention to before investing, for cooperatives it can be used as a guide in increasing cooperative profitability, and for further researchers they can add other variables that can influence cooperative profitability.

The Effect of RGEC on Share Prices (Case Study in the Banking Sector Listed on the IDX in 2020-2022) Widya, Mesi; Kurniawan, Andy; Winarko, Sigit Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/eagtmd30

Research aim: The purpose of this research is toconduct an analysis of the impact of the RGECcomponents which include Non-Performing Loans(NPL), Good Corporate Governance (GCG),Return onAssets (ROA), and Capital Adequacy Ratio (CAR) onshare prices of banking sector companies listed on theIndonesia Stock Exchange (BEI) during the 2020-2022period.Design/Methode/Approach:This research uses secondarydata obtained from the Financial Services Authority(OJK), the Indonesian Stock Exchange (BEI), and theofficial websites of the companies concerned.Research Finding: The results of the research show thatoverall RGEC (NPL, GCG, ROA, and CAR) has asignificant impact on banking company share prices. Inparticular, the NPL variable has no significant impact,while GCG and ROA have a significant positiveinfluence on stock prices. On the other hand, the CARvariable does not show a significant impact on stockprices. These findings can provide insight tostakeholders, especially investors, regulators andbanking company management, to better understand thefactors that influence share prices. This information canbe used as a basis for making more appropriatedecisions in managing investments and carrying outcorporate governance

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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