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All Journal ETIKONOMI Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) 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 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 KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.348 KB) | DOI: 10.29407/nor.v1i2.52

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.307 KB) | DOI: 10.29407/nusamba.v3i2.12143

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.653 KB) | DOI: 10.29407/jae.v2i1.603

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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 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 Kusuma, Fanesa Putra Adri Linawati Linawati Linawati Linawati Linggarsari, Ovi Listyahapsari, Adaninggar Shinta Lutfi, Aulia 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 Puspita, Erna Putri Setyo Andini Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati Rani, Shintya Mellinia 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, Mar’atus Sri Widiawati, Hestin Sri Wulandari Sugeng Sugeng Sugeng Susanti, Ami Tengku Riza Zarzani N Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Widya, Mesi Wulandari, Aprilya Yanira Cahya Sari Yayang Dea Masuqa Yuli Rulamarzuqoh