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All Journal Sosiohumaniora International Journal of Supply Chain Management Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary
Winna Roswinna
Fakultas Ekonomi Dan Bisnis, Universitas Winaya Mukti, Bandung
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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The Model of Digital Communication and Supply Chain Service for Tourism Industry Priatna, Deden Komar; Roswinna, Winna; Limakrisna, Nandan
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of digital communication, the supply chain service, on visiting decisions through interest in visiting Indonesian tourism. The quantitative approach is used in this research by applying a descriptive design and verification. The sample used was 400 respondents who were Indonesian visitors and social media users. The sampling technique is based on probability sampling technique using random sampling method. Analysis of research data using the method of Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study found that digital communication and supply chain service had a significant and positive effect on visiting interest which was shown positively. Interest in visiting has a positive and significant effect on visiting decisions positively.
INCREASING THE POTENTIAL REGION ATTRACTIVENESS IN THE DEVELOPMENT ORDER INVESTATION Winna Roswinna
Sosiohumaniora Vol 22, No 3 (2020): SOSIOHUMANIORA, NOVEMBER 2020
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v22i3.28499

Abstract

The purpose of this study is to examine the marketing of regional potentials that will improve the regional economy so that the Regional Government can reduce its dependence on financial assistance from the central government and gradually become a self-sufficient regional government. The methods use descriptive and explanatory survey with sample 200 respondents through simple random sampling, because homogeny respondents. The research result is creativity also involves marketing regional potential products and creating a comparative advantage for the region to attract investors. Creativity also concerns the ability of local governments to be able to attract Special Allocation Funds from the central government so that the central government does not hesitate to provide support in implementing development programs both social development programs and economic development programs as a product of marketing the potential of the region to be able to generate profits and benefits in order the implementation of regional autonomy for the welfare of the people in the region in a sustainable manner. The findings in this study are the physical infrastructure and human resources owned by the regions are elements that investors consider to invest.
EFFECT OF WORK COMPENSATION AND MOTIVATION TOWARDS PRODUCTIVITY OF WORKERS (A SURVEY IN PT. NECIS INDAH CEMERLANG BANDUNG) Deden Komar Priatna; Devia Indriyani; Winna Roswinna
Dinasti International Journal of Management Science Vol 1 No 4 (2020): Dinasti International Journal of Management Science (March - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i4.193

Abstract

To increase profits for companies, a highly motivated workforce is needed, profit will increase if supported by good work productivity of workers. The achievement of these objectives depends on the policies adopted by the company. But on the other hand, the work productivity of workers decreases, this is due to low work motivation and the relative compensation of only enough for the basic needs of the lives of workers, this results in targeted production not being achieved according to targets set by the company, as for the goals. This study aims to determine (1) compensation provided by PT. Necis Indah Cemerlang Bandung, (2) motivation of workers at PT. Necis Indah Cemerlang Bandung, (3) work productivity at PT. Necis Indah Cemerlang Bandung, and (4) the effect of compensation and motivation both jointly and individually on work productivity at PT. Necis Indah Cemerlang Bandung. The method used is descriptive and expansive survey method of the analysis unit of the workers of PT. Necis Indah Cemerlang Bandung. Sampling using a random sampling method and simple with a sample of (n) 85 workers. The type of investigation into this study is causality, and the time horizon in this study is cross-sectional and the analytical method used is frequency distribution and path analysis. The findings of this study are compensation and motivation both jointly and individually influencing work productivity workers at PT. Necis Indah Cemerlang Bandung, but partially dominant motivation affects work productivity rather than compensation
THE EFFECT OF NON PERFORMING LOANS TO CASH RATIO ON BANK BPR KERTARAHARJA Winna Roswinna; Feby Febrian; Granit Agustina; Maria Lusiana Yulianti; Anne Lasminingrat
Dinasti International Journal of Education Management And Social Science Vol 1 No 3 (2020): Dinasti International Journal of Education Management and Social Science (Februar
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i3.172

Abstract

In this study there are two variables, namely variable X (NPL) and Y variable (CR). This research was conducted to determine the effect of NPL on CR Bank BPR Kertaraharja. The method used in this research is descriptive analysis method to identify how the influence of NPL and how big CR is at Kertaraharja Rural Bank. While the verification of the analysis to identify the problem is how much influence the NPL has on the CR of BPR Kertraharja bank. This research was conducted at the BPR Kertaraharja Bank office. This research was conducted using a sample based on Purpose Sampling. The hypothesis of this study is that NPL has an effect on CR at the BPR Kertaraharja Bank. To measure the effect of these variables using Simple Linear Regression with the help of the application software system SPSS 21.0. Based on the results of data analysis using statistical methods, it was concluded that there was a significant influence between NPLs on CR banks, this was based on regression analysis with the equation Y = 24,985 - 1,312X. In correlation there is a fairly strong relationship between NPL and bank CR with a value of 0.680. Then the coefficient of determination (KD) is obtained that the NPL affects the CR with a value of 46.3%. Test the hypothesis of this study in which the t count of 4,147 is greater than the t table value of 2012. Then H1 is accepted and H0 is rejected, which means that NPL has a strong influence on bank CR.
The Effect of Return on Assets, Return on Equity and Debt to Equity Ratio on Stock Returns in Clothing and Luxury Goods Sub Sector Companies Listed on the Indonesia Stock Exchange Wulansari Rijata; Maria Lusiana Yulianti; Deden Komar Priatna; Winna Roswinna
Journal of Accounting and Finance Management Vol. 3 No. 4 (2022): Journal of Accounting and Finance Management (September-October 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.123

Abstract

This study aims to determine the effect of return on assets, return on equity, and debt to equity ratio on stock returns in clothing and luxury goods sub-sector companies on the Indonesian stock exchange. The method used in this research is a quantitative method. The data used in this study is secondary data obtained from the financial statements of 6 companies through the Indonesian Stock Exchange website for 2017-2021. The sampling technique used purposive sampling method. The total research data obtained is 30 data.The results showed that the return on assets has a positive effect on stock returns, while the return on equity and debt to equity ratio have no effect on stock returns. Suggestions for companies to pay attention to the return on assets because it can affect stock returns. For future researchers, it is hoped that they can add or replace other independent variables related to changes in stock returns.
Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Novia Ayu Latifah; Roby Ahada
Jurnal Proaksi Vol 10 No 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3858

Abstract

Penghindaran pajak yang dilakukan dengan cara legal dan ilegal. Cara legal yaitu dengan perencanaan pajak dan penghindaran pajak, sedangkan cara ilegal yaitu dengan penggelapan pajak. Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak. Pada penelitian ini sampel yang digunakan yaitu 31 bank umum konvensional yang terdaftar di BEI dengan periode penelitian sebelum dan setelah pandemi covid-19 yaitu tahun 2019, 2020, dan 2021. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews versi 10. Hasil Pengujian secara simultan dan parsial menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh terhadap agresivitas pajak. Leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak. Keywords: Profitabilitas, Leverage (DER), Agresivitas pajak
Leadership Model to Increase Employee Motivation and Discipline Deden Komar Priatna; Agus Mulyana; Jusdijachlan Jusdijachlan; Winna Roswinna; S. Ridwan; Herni Suryani; Nandan Limakrisna
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v2i1.180

Abstract

The goal of this research is to analyze how Leadership and Work Motivation impact Work Discipline. Conducted through explanatory quantitative research in thirty manufacturing companies based in DKI Jakarta with a sample size of eighty respondents, the study employed the SEM-PLS approach. The findings indicate that Leadership has a direct effect on Work Discipline in manufacturing companies located in DKI Jakarta, while Work Motivation also directly influences Work Discipline in the same companies.
Banking Company Stock Price Model Winna Roswinna; Maria Lusiana Yulianti; Oyon Suharyono; Anna Noviana; Astrin Kusumawaardani; Kartika Pratiwi Putri; Rd Dewi Pertiwi
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

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Abstract

In the realm of economics, the banking sector plays a pivotal role as an intermediary between depositors and borrowers. Unique to this industry are financial ratios like the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR). In order to explore the effects of changing economic trends on Indonesian banking companies listed on the Stock Exchange from 2011 to 2016, this study analyzes variables such as CAR, LDR, ROA, and SBI. The sample size includes 27 consecutive banking companies listed from 2011 to 2016, and the analytical tool of choice is Eviews version 8. The study utilizes Least Square Pooled analysis, preceded by Fixed Effects Model and Random Effect Model analysis. The findings of this study reveal that the stock price fluctuations can be attributed to the processing variables of CAR, LDR, ROA, and SBI, which altogether account for 21.90%. Notably, the variables of CAR and ROA have a significant impact on the stock price, while LDR and SBI have no such effect
Attractive Regional Investment Model for Investors Winna Roswinna; Maria Lusiana Yulianti; Anne Lasminingrat
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.205

Abstract

The primary objective of this research is to analyze the potential of the region's limited natural resources, man-made natural resources, and human resources for marketing purposes. By doing so, the regional government can boost the local economy, reduce reliance on financial aid from the central government, and gradually become self-sufficient. This requires a creative approach to fund allocation, whether from the General Allocation Fund (DAU) or Regional Own Revenue (PAD), in an appropriate and fair manner. The local government must also focus on marketing the region's unique products and creating a competitive advantage to attract investors. The ability to attract Special Allocation Funds from the central government is also crucial for the successful implementation of development programs, both social and economic. Effective marketing of regional potentials can generate profits and benefits for the sustainable welfare of the people in the region. The study revealed that investors consider the physical infrastructure and human resources available in the region when making investment decisions.Regional Potential
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT Winna Roswinna; Annisa Fitri Anggraeni; Deden Komar Priatna; Nancy Monalisa; Roby Ahada
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3883

Abstract

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness
Co-Authors Agus Mulyana Agustina, Granit Anna Noviana Annisa Fitri Anggraeni Astrin Kusumawaardani Devia Indriyani Feby Febrian Herni Suryani Jusdijachlan Jusdijachlan Kartika Pratiwi Putri Komar Priatna, Deden Lasminingrat, Anne Maria Lusiana Yulianti Nancy Monalisa Nandan Limakrisna Nandan Limakrisna Novia Ayu Latifah Oyon Suharyono R. Dewi Pertiwi Roby Ahada Roby Ahada S. Ridwan Wulansari Rijata