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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 JPNM : Jurnal Pustaka Nusantara Multidisiplin 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
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EVALUASI SISTEM AKUNTANSI PEMBELIAN PADA PT. JENGGOLO MAJU MAPAN DI KEDIRI Agnesia, Briggita; Winarko, Sigit Puji; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Jenggolo Maju Mapan is a manufacturing company, especially in bread commodities. The purpose of this final project is to find out and evaluate how the implementation of the purchasing accounting system at PT. Jenggolo Forward Established. In preparing this final project, the writer uses qualitative methods, with descriptive research techniques where more descriptions are made from the results of interviews, observations, and documentation. The data used are primary and secondary data. Based on the results of the final project which was examined by the author, PT. Jenggolo Maju Mapan has implemented procedures in the accounting system, the company has divided functions for internal control, division of functions such as warehouse functions, purchasing functions, receiving functions, and accounting functions. Accounting procedures can run well because of the supervision of the directors and managers so that healthy accounting practices grow. However, there were found obstacles that were found to hinder the effectiveness of purchasing performance. The purchasing department exceeded the payment limit because there was a slip of travel document, and the travel document was carried away by the supplier thereby hampering the payment process.
KURS RUPIAH SEBAGAI MODERASI DARI PENGARUH CURRENT RATIO (CR), RETURN ON EQUITY (ROE), DEBT EQUITY RATIO (DER) TERHADAP HARGA SAHAM Huda, Koirul; Faisol, Faisol; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research aims to analyze the effect of CR, ROE and DER on stock prices with the rupiah exchange rate as a moderating variable. The sampling method used is purposive sampling. The sample used is 19 food and beverage industries listed on the IDX in 2019-2021. The data analysis technique used is Panel Data Regression Analysis using STATA 16. The results of the analysis show that ROE has a significant effect on stock prices but CR and DER have no significant effect to stock prices. The results of the analysis also show that the rupiah exchange rate can moderate the effect of ROE on stock prices. However, the rupiah exchange rate cannot moderate the effect of CR and DER on stock prices.
MODEL IMPLEMENTASI PAJAK UNTUK MEMINIMALKAN PENGHEMATAN PAJAK BADAN DI SALAH SATU KLINIK KAB. KEDIRI Wulandari, Aprilya; Winarko, Sigit Puji; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The higher income affects the high taxes that must be paid, so this reason is the factor that causes the research to be carried out. The high tax payable depends on the nominal income and profit of the company. One of the strategies that entrepreneurs do is to implement tax management or tax planning. Therefore, the procedure that can be done to minimize the payment of Pph 21 permanent employees is by making tax planning and implementing the gross up method. The research carried out aims to calculate tax payments in order to get the lowest possible nominal by implementing tax planning through Pph 21 permanent employees and in accordance with applicable laws and regulations. The research carried out implements descriptive quantitative analysis. From the results of the research conducted, it was found that tax planning by replacing the burden of Pph 21 allowances borne by business entities into tax allowances with the gross up method can minimize taxes with a nominal value of Rp. 27,026,874. So that the cash from the tax savings can be used for other purposes such as business entity development.
Strategi Bahagia Pada Koperasi atas Maraknya Financial Technology Fauji, Diah Ayu Septi; Winarko, Sigit Puji; Puspasari, Ismayantika Dyah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Banyak penelitian yang telah membahas tentang strategi bersaing koperasi, namun belum ada yang melakukan analisis strategi bersaing koperasi atas maraknya perkembangan Fintech khususnya didaerah Kediri. Oleh karena itu tujuan dari penelitian ini adalah membangun konstruksi strategi bersaing koperasi serta meningkatkan kapasitas koperasi di Kota Kediri . Hal ini harus dilakukan oleh koperasi agar koperasi mampu membuat konstruksi strategi bersaing yang tepat dan bisa menyejahterakan anggotanya serta mampu memberi contoh kepada koperasi lain dalam rangka maraknya Fintech dan menyongsong era society 5.0. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik analisis SWOT. Hasil penelitian menunjukkan bahwa secara kualitas Koperasi bahagia lebih banyak memiliki kekuatan dari pada kelemahan. Koperasi Bahagia juga patuh terhadap AD – ART serta undang – undang perkoperasian dan juga peraturan pajak. Strategi bisnis yang perlu diterapkan adalah menjaga keberlangsungan usaha yang sudah berjalan dengan baik dan semakin menyejahterakan anggotanya. Operasional koperasi bahagia perlu dijadikan contoh bagi koperasi simpan pinjam di kota kediri karena kesehatan koperasinya.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA DALAM BERKARIR SEBAGAI AKUNTAN PUBLIK Firdawati, Ery; Solikah, Mar’atus; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this research is to analyze the effect of professional training, labor market considerations, social values ​​and the work environment on the interest of accounting study program students as public accountants at Nusantara University PGRI. This research was conducted through a quantitative approach using primary data obtained from 63 respondents, namely students from Nusantara University PGRI Kediri, Faculty of Economics and Business, Accounting Study Program. Data analysis techniques in the form of descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient, and hypothesis testing. The results of the study show that professional training has no significant effect on students' interest in choosing careers to become public accountants. Labor market considerations have no significant effect on students' interest in choosing a career as a public accountant. Social value has no significant effect on students' interest in choosing a career to become a public accountant. The work environment has a significant effect on students' interest in choosing a career to become a public accountant. Based on the results of simultaneous testing, it is known that there is a significant influence between the variables of professional training, labor market considerations, social values ​​and the work environment with students' interest in choosing a career as a public accountant.
ANALISIS PENERAPAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL DAN LABA (STUDI KASUS DI UMKM SAMPUL CAK BER) Oktavia, Adinda Putri; Winarko, Sigit Puji; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The aim of this study is to compare the profits made by business owners using the cost-plus pricing method with the benefits obtained using the full costing method in determining the price of production commodities. This study belongs to the category of quantitative descriptive studies. The study was conducted in Gurah Kediri district, in the UMKM neighborhood of Cover Cak Ber in Bangkok. This research concludes that (1) the full cost approach is not used by companies to set the price of products. (2) The production cost is minimal because the company is only a factor in the price of raw materials and auxiliary materials.  (3) By basing the sale price on the market price and not on the cost of the product, the company produces a higher sale price than would be done with the cost plus pricing method. (4) The calculation of profit based on sales depends on the reduction of material costs and not the cost plus price, so that the resulting profit climbs relative to the actual net profit.
ANALISIS PENJUALAN, HARGA POKOK PENJUALAN, DAN BEBAN USAHA TERHADAP LABA USAHA PADA PERUSAHAAN MANUFAKTUR BEI Nugeraheni, Cahya Kusuma; Winarko, Sigit Puji; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Sales, Cost of Goods Sold (HPP), and Operating Expenses are some of the important factors that require attention considering that they can affect Operating Profit. The following research aims to analyze the influence of Sales, HPP, and Operating Expenses on Operating Income. This research was conducted at a manufacturing company in the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) in 2022. Testing the hypothesis used the multiple linear regression analysis methods with the T-test, F-test, and coefficient of determination (R2). The population in the following research is manufacturing companies in the food and beverage sector which are listed on the IDX in 2022. The sample selection used a purposive sampling technique, so in the following study, 40 of the 46 population of companies were found as research samples listed on the IDX in 2022. The research results explain that sales have a significant positive effect on net income while HPP and Operating Expenses have a significant negative effect on net income.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Lutfi, Aulia; Winarko, Sigit Puji; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study looked at the impact of public accounting firm size, time budget pressure, and audit tenure on the quality of audits performed on mining companies that were partially or concurrently listed on the IDX in 2020-2022. Ex post facto methodology and a quantitative technique were both used in this investigation. 32 mining companies listed on the IDX in 2020–2022 made up the samples used in this study, which used logistic regression tests and SPSS 22 for Windows for analysis. According to the study's findings, the size of the public accounting firm, time constraints, and audit tenure do not significantly affect the audit quality of mining companies that are listed on the IDX in 2020–2022.
ANALISIS TINGKAT KESEHATAN KEUANGAN DAN MANAJEMEN KOPERASI SAKTI KOTA KEDIRI Al Faruq, Mohammad Tawakal; Puspita, Erna; Winarko, Sigit Puji
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 1 (2022): Simposium Nasional Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/5a5c2y29

Abstract

Penelitan ini bertujuan untuk menganalisis aspek permodalan, kualitas aktiva produktif, manajemen, efisiensi, likuiditas, kemandirian dan pertumbuhan, jatidiri koperasi. Dalam menganalisis tingkat Kesehatan koperasi simpan pinjam (KSP) SAKTI Kota Kediri digunakan pendekatan kuantitatif sesuai penilaian kesehatan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor: 06/Per/Dep.6/IV/2016. Hasil penelitian menunjukkan bahwa pada aspek permodalan sangat baik karena dari ketiga rasio yang digunakan menunjukkan nilai 100. Pada aspek kualitas aktiva produktif dari 4 rasio yang digunakan menunjukkan hasil yang sangat baik hanya rasio pinjaman yang beresiko terhadap pinjaman yang diberikan yang menunjukkan hasil kurang bagus. Aspek manajemen yang terdiri atas manajemen umum, manajemen kelembagaan, manajemen permodalan, manajemen aktiva dan manajemen efisiensi menunjukkan hasil yang cukup bagus karena Sebagian besar pertanyaan dijawab ya. Aspek efisiensi hasil penilaian sangat bagus, aspek likuiditas menunjukkan hasil yang baik, aspek kemandirian dan pertumbuhan kategeri cukup, terakhir aspek jatidiri koperasi sangat baik. Dan secara keseluruhan penilaian Kesehatan KSP SAKTI tahun 2021 memperoleh skor 76,4 dan masuk kategori koperasi cukup sehat.
PENGARUH DER, NPM, CR, DAN ROA TERHADAP EPS PADA INDUSTRI FARMASI DI BEI PERIODE 2018-2022 Wulandari, Sri; Astuti, Puji; Winarko, Sigit Puji
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/28m6hg43

Abstract

Penelitian ini bertujuan untuk mendeteksi pengaruh DER, NPM, CR serta ROA terhadap EPS pada Industri Farmasi periode 2018-2022. Pendekatan penelitian yang digunakan yaitu pendekatan kuantitatif dengan metode penelitian kausalitas. Analisis data memakai analisis regresi liniear berganda. Pengambilan sampel memakai teknik purposive sampling berdasarkan kriteria tertentu sehingga sampel yang dipakai yaitu 12 perusahaan yang sudah memenuhi kriteria. Variabel penelitiannya yaitu DER, NPM, CR, ROA dan EPS. Hasil penelitian menunjukkan bahwa 1) Secara parsial DER dan ROA mempunyai pengaruh positif dan signifikan terhadap EPS; 2) secara parsial NPM mempunyai pengaruh positif dan tidak signifikan terhadap EPS; 3) secara parsial CR mempunyai pengaruh negatif dan tidak signifikan terhadap EPS; 4) secara bersama-sama DER, NPM, CR dan ROA mempunyai pengaruh signifikan terhadap EPS. Perbedaan dengan penelitian terdahulu yaitu variabel penelitian, tahun penelitian, tempat dan tahun penelitian.
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 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