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SIGIT PUJI WINARKO
UNIVERSITAS NUSANTARA PGRI KEDIRI
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Pengaruh EPS, BOPO, ROA Terhadap Harga Saham Sektor Perbankan Ardha Dewa Bagaskara; Erna Puspita; Sigit Puji Winarko
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.330

Abstract

Purpose: This research is designed to investigate how Earning Per Share (EPS), Operating Expenses to Operating Income (BOPO), and Return on Assets (ROA) dictate equity values across banking firms between 2023 and 2025.. Method: Employing a quantitative approach, this investigation utilizes multiple linear regression to evaluate the data. The target population encompasses publicly traded banks registered on the Indonesia Stock Exchange (IDX) throughout the 2023–2025 timeframe. Under a purposive sampling technique with specific predetermined requirements, a final dataset of 99 observations was successfully established for further evaluation.. Finding: The empirical evidence demonstrates that both Earning Per Share (EPS) and Operating Expenses to Operating Income (BOPO) exert a notable impact on equity pricing. Consequently, maximizing EPS while maintaining efficient BOPO levels tends to stimulate higher market prices. On the contrary, Return on Assets (ROA) exhibits no meaningful influence over share prices, indicating that asset-based profitability yields minimal consideration during investment appraisals within this framework.. Novelty: The distinctiveness of this inquiry centers on exploring the banking sector amidst the 2024 equity market fluctuations, leveraging a newly extended dataset running through 2025. This approach offers fresh insights into evolving investor sentiment and shifting market pricing dynamics within Indonesia's financial landscape.
PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2022–2024 Kelsiva Awalia Zilayonta; Mar'atus Solikah; Sigit Puji Winarko
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.55502

Abstract

This study aims to analyze the effect of operating cash flow, sales growth, and liquidity on financial performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The background of this research is based on challenging economic conditions following the COVID-19 pandemic, including inflationary pressures, rising interest rates, and global uncertainty affecting corporate performance. This study employs a quantitative approach with explanatory research method. Samples were selected using purposive sampling technique, yielding 36 companies with a total of 108 observations. Data analysis employed multiple linear regression using SPSS version 22, encompassing descriptive statistical tests, classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results reveal that operating cash flow and liquidity significantly affect financial performance, while sales growth does not. Simultaneously, all three variables significantly influence the financial performance of industrial sector companies listed on the IDX.
Faktor-faktor yang Mempengaruhi Nilai Perusahaan Manufaktur yang terdaftar di BEI Periode 2022-2025 Eka Fidela Cristianty; Linawati Linawati; Sigit Puji Winarko
Journal Social Society Vol. 6 No. 4 (2026): Oktober - Desember 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.4.2026.1630

Abstract

Firm value is an important indicator for investors because it reflects market perception of a company’s performance and future prospects. In the manufacturing sector, changes in financial performance, governance practices, and corporate responsibility disclosure make the analysis of factors affecting firm value increasingly relevant. This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), firm size, liquidity, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach with a causal-associative design. The data used were secondary data obtained from financial statements, annual reports, and sustainability reports. The sample was selected using purposive sampling, resulting in 22 companies with 88 observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results show that CSR has no significant effect on firm value, with a significance value of 0.664. GCG has a significant effect on firm value, with a significance value of 0.000. Firm size has a significant negative effect on firm value, with a significance value of 0.000. Liquidity has no significant effect on firm value, with a significance value of 0.093, while profitability has a significant effect with a significance value of 0.000. Simultaneously, CSR, GCG, firm size, liquidity, and profitability have a significant effect on firm value, with a significance value of 0.001. The Adjusted R Square value of 0.796 indicates that the independent variables explain 79.6% of the variation in firm value. These findings imply that companies need to strengthen governance practices and improve profitability to increase investor confidence. In conclusion, GCG and profitability are the main factors influencing firm value, while CSR and liquidity are not yet primary considerations for investors.
Analisis Faktor Kepatuhan Pelaporan Keuangan ISAK 35 Pada GKJW Jemaat Banjarejo Sherly Elvica Natalia Natalia; Sigit Puji Winarko; Erna Puspita
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.344

Abstract

Purpose: This study aims to analyze and describe the influence of the church treasurer understanding of  ISAK 35 on financial reporting compliance at GKJW Banjarejo congregation, examine the support of pastors and church assembly in implementing financial reporting based on ISAK 35, and identify the challenges faced by the church treasurer in its implementation. Method: This qualitative study uses data reduction, data presentation, and conclusion drawing as analysis techniques. The subjects were selected purposively, involving the church treasurer, pastor, and church assembly of GKJW Banjarejo Congregation. Data were collected through interviews, observation, and documentation. Finding: This results of the study indicate that trasurer understanding of ISAK 35 is still limited so that the financial reports prepared do not comply with the accounting standards of nonprofit entities. Support from the pastor and congregation assembly has been provided through supervision, consultation, and administrative assistance, but has not specifically supported the implementation of ISAK 35 due to limited understanding. The findings of this study indicate a lack of knowledge among treasurer regarding ISAK 35. Therefore, it is necessary to improve the competence and understanding of all parties so that church financial reporting can be more in accordance with standards. Novelty: The novelty of this research lies in examining the factors influencing compliance with ISAK 35 financial reporting in church based nonprofit entity, specifically the GKJW Banjarejo Congregation. This research provides a broader perspective by analyzing not only the understanding of the congregation's treasurer, but also the role of support from the pastor and congregation assembly, as well as the obstacles encountered in the process of implementing the standard. This research contributes to understanding the importance of capacity building and collaboration in realizing transparent and standard compliant church financial reporting.
Analisis Pengaruh ROA, ROE, EPS dan NPM terhadap Harga Saham pada Perusahaan Perbankan: Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Vionita Febriani; Sigit Puji Winarko; Mar'atus Solikah
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.366

Abstract

Purpose: This study aims to examine and analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on stock Price of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, both partially and simultaneously. Method: This study employed a quantitative approach with a causal research design. The population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples wer selected using purposive sampling based on predetermined criteria, resulting in 30 banking companies with 150 observations. Secondary data were obtained from annual financial reports and stockprice data. Data analysis was conducted using multiple linear regression analysis supported by SPSS software. Prior to hypothesis testing, classical assumption test, including normality, multicollinearity, heteroscedasticity, and autocorrelation test, were perfomed to ensure the validity of the regression model. Finding: The findings indicate the Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) simultaneously have a significant effect on the stock prices of banking companies. These results suggest that stock price movement are influenced by various aspect of financial performance cellectively, therefore, evaluating a company’s condition and future prospects requires a comprehensive assessment using miltiple profitability indicators. Novelty: The novelty of this study lies in the development of an analytical model that simultaneously examines the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study covers the crisis recovery and post COVID-19 recovery phases and integrates accounting based profitability indicators with a market based indicator within a single analytical framework, thereby providing a more comprehensive and relevant approach to explaining stock price movements in the banking sector.  
Analisis Kinerja Keuangan melalui Biaya Produksi, Biaya Operasional, dan Pendapatan Usaha terhadap Laba Bersih Perusahaan Otomotif Alya Putri Meilisa; Sigit Puji Winarko; Mar’atus Solikah
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5045

Abstract

This study is motivated by the importance of net profit as a key indicator for assessing a company’s financial performance. Net profit is influenced by various factors, including production costs, operating expenses, and operating revenue. The objective of this study is to analyze the impact of production costs, operating expenses, and operating revenue on the net profit of automotive companies listed on the Indonesia Stock Exchange (IDX) from 2021-2024, examining these effects both individually and simultaneously. A quantitative approach with a causal – associative method was employed. Purposive sampling was used to select 15 companies, resulting in a total of 60 observation units. Data analysis was conducted using multiple linier regression via SPSS software, incorporating classical assumption tests, t- tests, F- tests, and the coefficient of determination. The results indicate that, individually, production costs have a negative and insignificant effect on net profit, operating expenses have a positive and significant effect on net profit, and operating revenue has a negative and insignificant effect on net profit. Simultaneously, production costs, operating expenses, and operating revenue have a significant effect on net profit, with a coefficient of determination of 12,9% for the model. The study implies that automotive companies need to manage production costs and operating revenue more efficiently while optimizing productive operating expenses to enhance net profit. .
Analisis Varian Biaya Produksi sebagai Alat Pengendalian Manajemen pada UD Wijaya Pabrik Krecek Uyel Viska Berliyanti; Sigit Puji Winarko; Andy Kurniawan
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6430

Abstract

This study aims to analyze production cost variances, identify the factors causing production cost variances, and determine the role of production cost variance analysis as a management control tool at UD Wijaya Pabrik Krecek Uyel. This study employed a descriptive quantitative method with a descriptive quantitative approach. The data used consisted of 2024 production cost data, including direct material costs, direct labor costs, and manufacturing overhead costs. Data analysis was conducted using variance analysis by comparing standard costs with actual costs to identify cost deviations and evaluate the effectiveness of management control. The results indicate that during the period from January to December 2024, both favorable and unfavorable production cost variances occurred. However, overall, unfavorable variances were more dominant, indicating that actual production costs tended to exceed the standard costs established by the company. The largest variance occurred in December, amounting to IDR 6,600,000. The production cost variances were primarily caused by increases in raw material prices, higher direct labor costs, and rising manufacturing overhead costs as production activities increased. The findings also reveal that production cost control at UD Wijaya Pabrik Krecek Uyel has not yet been implemented optimally. Nevertheless, production cost variance analysis can serve as an effective management control tool because it provides information on cost deviations, assists in evaluating the efficiency of resource utilization, and serves as a basis for corrective actions to improve production cost efficiency in subsequent periods.
Pengaruh Good Corporate Governance, Kualitas Audit dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Sektor Properties And Real Estate Putri Wulan Guretno; Hestin Sri Widiawati; 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.
Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Penbiayaan Sewa Ijarah Terhadap Profitabilitas Sofhie Melani Putri; Diah Nurdiwaty; Sigit Puji Winarko
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1378

Abstract

Penelitian ini bertujuan menganalisis pengaruh pembiayaan murabahah, mudharabah, musyarakah, dan ijarah terhadap profitabilitas Bank Umum Syariah di Indonesia yang diukur dengan ROA periode 2022–2024, baik secara parsial maupun simultan. Periode ini dipilih karena merupakan fase pemulihan ekonomi pascapandemi, di mana perbankan syariah mengalami pertumbuhan aset namun menghadapi tekanan profitabilitas. Penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda. Dari 16 bank, dipilih 3 bank melalui purposive sampling berdasarkan kelengkapan laporan keuangan triwulanan, dengan total 33 observasi yang bersumber dari laporan OJK dan diolah menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa murabahah, musyarakah, dan ijarah berpengaruh signifikan terhadap ROA, sedangkan mudharabah tidak signifikan. Secara simultan, seluruh jenis pembiayaan berpengaruh signifikan terhadap ROA. Temuan ini menunjukkan bahwa akad berbasis margin tetap lebih stabil dalam meningkatkan profitabilitas dibandingkan akad berbasis bagi hasil yang memiliki risiko lebih tinggi. Penelitian ini memberikan kontribusi teoretis pada kajian pembiayaan syariah periode pemulihan ekonomi serta implikasi praktis bagi manajemen bank dalam optimalisasi portofolio pembiayaan.   This study aims to analyze the effect of murabahah, mudharabah, musyarakah, and ijarah financing on the profitability of Islamic Commercial Banks in Indonesia, measured by Return on Assets (ROA) during the 2022–2024 period, both partially and simultaneously. This period represents the post-pandemic economic recovery phase, when Islamic banks experienced asset growth alongside profitability pressures. The study employs a quantitative approach using multiple linear regression. Out of 16 banks in the population, 3 were selected through purposive sampling based on the completeness and consistency of quarterly financial reports, resulting in 33 observations obtained from OJK quarterly financial statements and processed using IBM SPSS 26. The results indicate that murabahah, musyarakah, and ijarah financing have a significant effect on ROA, while mudharabah does not. Simultaneously, all financing types significantly affect ROA. These findings suggest that fixed-margin contracts contribute more stably to profitability, whereas profit-sharing contracts involve higher risk and uncertainty. This study provides theoretical contributions by examining four financing contracts simultaneously during the economic recovery period and offers practical implications for optimizing Islamic banks’ financing portfolios.  
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT PUTRA SENTOSA MANDIRI PARE Adelia Diah Puspita; Sigit Puji Winarko; Erna Puspita
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1114

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya sistem informasi akuntansi penjualan tunai dan kredit dalam mendukung pengendalian internal perusahaan. Namun, masih ditemukan ketidaklengkapan dokumen pendukung pada transaksi penjualan di PT Putra Sentosa Mandiri Pare. Permasalahan penelitian ini adalah (1) Bagaimana penerapan sistem informasi akuntansi penjualan tunai dan kredit? (2) Bagaimana penerapan pengendalian internal pada penjualan tunai dan kredit? (3) Apakah sistem informasi akuntansi penjualan tunai dan kredit sudah mendukung pengendalian internal pada PT Putra Sentosa Mandiri Pare? Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui observasi, dokumentasi, serta wawancara dengan kepala cabang, bagian penjualan/sales dan admin penjualan. Hasil penelitian menunjukkan bahwa (1) Sistem informasi akuntansi penjualan tunai dan kredit telah diterapkan dengan baik melalui fungsi, dokumen, catatan dan prosedur penjualan serta sistem yang sebagian terkomputerisasi. Namun, terdapat ketidaksesuaian karena fungsi kredit dan fungsi penagihan dilakukan oleh leasing serta terdapat dokumen dan catatan yang belum lengkap (2) Pengendalian internal telah diterapkan melalui pembagian tugas, dokumen bernomor urut tercetak, dan pengawasan oleh kepala cabang. Terdapat kelemahan belum adanya pita register kas dan cap “sudah diserahkan” pada faktur penjualan tunai, penetapan harga dan syarat penjualan tidak berada di tangan direktur pemasaran, pencatatan dan pengendalian piutang menjadi tanggung jawab leasing. Kemudian terdapat kendala lamanya persetujuan kredit dari leasing dan keterbatasan persediaan kendaraan. (3) Sistem informasi akuntansi yang diterapkan telah mendukung pengendalian internal perusahaan. Dapat disimpulkan bahwa sistem informasi akuntansi penjualan tunai dan kredit serta pengendalian internal pada PT Putra Sentosa Mandiri Pare masih memerlukan penyempurnaan agar efektif dan sesuai dengan teori (Mulyadi, 2016).
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