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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) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS EQIEN - JURNAL EKONOMI DAN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Perspektif Akuntansi Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) JOMPA ABDI: Jurnal Pengabdian Masyarakat

SIGIT PUJI WINARKO

UNIVERSITAS NUSANTARA PGRI KEDIRI

Author-ID : 418188

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era Faisol Faisol; Puji Astuti; Sigit Puji Winarko
ETIKONOMI Vol 20, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v20i2.20172

This study examines technology in mediating human capital, customer capital, and organizational capital on SMEs' performance during Covid-19. To test the hypothesis, the PLS-SEM method was applied. Data collection was conducted by sharing questionnaiers to 150 owners of small industrial cluster in East Java, Indonesia.The empirical results show that human capital and technology usage directly affect significantly on SMEs' performance. Furthermore, technology usage has a significant influence in mediating human capital on firms' performance. We provide implications for using technology for practice and using a socio-technical approach by SMEs to face challenges related to their work organization in response to COVID-19 while maintaining their activities. We hope that our reflection will be a source of thought for scholars and practitioners to explore further using technology for SMEs to secure business continuity during COVID-19.JEL Classification: O2, O34, M21How to Cite:Faisol, Astuti, P., Winarko, S. P. (2021). The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era. Etikonomi, 20(2), xx – xx. https://doi.org/10.15408/etk.v20i2.20172.

PENGARUH MODAL SENDIRI, JUMLAH ANGGOTA DAN ASET TERHADAP SISA HASIL USAHA PADA KOPERASI DI KOTA KEDIRI SIGIT PUJI WINARKO
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)

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 Akuntabilitas Keuangan Sakti Sebelum dan Saat Pandemi Covid-19 Erna Puspita; Sigit Puji Winarko
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.489

In early 2020, to be precise in March 2020, the Indonesian government officially announced Covid-19 as a national pandemic, since then many entities have experienced a decline in their financial performance due to decreased purchasing power due to inability to carry out activities properly and even many entities that have decreased their financial performance. had to close down his business. This study aims to analyze the financial accountability performance of KSP Sakti Kota Kediri in 2019 and 2020, and to analyze whether there are differences in the financial accountability performance of KSP Sakti Kota Kediri before and during the Covid-19 pandemic. Data analysis was carried out by calculating all indicators used as a tool to measure the performance of KSP Sakti, in accordance with the Decree of the Minister of Cooperatives and MSMEs No. 43 of 2004. Meanwhile, the hypothesis testing used a different test using the Paired Sample T-Test. From the results of different tests using the Paired Sample T-Test, the Sig. amounting to 0.440 which is greater than the significant level of 5%, this means that there is no difference between the financial accountability performance of KSP SAKTI before and during the pandemic. If you look at the financial accountability data for 2019 and 2020, of the sixteen indicators, as many as seven indicators have decreased, but the decline is very small.

Evaluasi Penerapan Sistem Akuntansi Penggajian Karyawan Dalam Mendukung Efektifitas Pengendalian Internal (Studi Kasus Pada PT Sutrajaya Indahtama Tanggulangin Sidoarjo) Yanira Cahya Sari; Sigit Puji Winarko
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.93

This research has a background on the importance of implementing a good payroll accounting system in a company. Because payroll is a routine expenditure and a considerable expenditure by the company. The objectives in this research are (1) To determine the implementation of employee payroll accounting information system at PT Sutrajaya Indahtama Tanggulangin Sidoarjo (2) To evaluate the implementation of payroll accounting information systems at PT Sutrajaya Indahtama Tanggulangin Sidoarjo, it can support internal control. This research uses a qualitative approach by descriptive methods. Data sources used are primary and secondary data. The procedure of collecting data in this research was using observation, interview, and documentation. The result of this research indicates that the implementation of the payroll accounting system in supporting the effectiveness of internal control at PT Sutrajaya Indahtama is good, but there are still multiple task among the personnel function, time recording function, salary register function, and accounting functions that performed by one function, namely the personnel function.Keyword: Payroll Accounting System, Internal Control

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. Sigit Puji Winarko
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.

Analisis Biaya Volume Laba Sebagai Alat Bantu Perencanaan Laba Pada Perusahaan Pia Latief Kediri Sigitpuji Winarko; Puji Astuti; Fitri Wijayanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Small and medium enterprises in Kediri grow rapidly, especially food business. Similarly, Pia Latief's business is also growing year by year, as evidenced by the increasing demand. So this sector needs to continue to be developed and needs to be examined how the development so as to provide input and description of his business. The analysis that needs attention is related to the sales volume associated with the cost and the profit earned. The purpose of this research is to analyze related to break even point, contribution margin, margin of safety, and profit planning. The data used are primary data and secondary data. The research approach used is quantitative approach. Data analysis using least square method to separate semi variable cost into fixed cost and variable cost. After that analyzed by using break even point, contribution margin, and margin of safety. The results of research conducted on the company Pia Latief Kediri, on two products namely wet pia and dry pia is a wet pia BEP of 6,986 units, dry pia of 12,292 units. The margin of safety contribution was 53.34% from the sales, margin of safety was 95.67% with the target of 2017 for 169,581 units for wet pia product, dry pia sales target of 298,409 units. Expected from the results of this study can provide input on the company Pia Latief in determining the policy of production and sales, so obtained a profitable advantage.

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

Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Diah Nurdiwaty; Erna Puspita; Dian Kusumaningtyas; Sigit Puji Winarko; Amin Tohari; Mar’atus Solikah; 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

PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Ririn Fitriyah; Sigit Puji Winarko; Andy Kurniawan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study aims to determine the effect of E-Commerce and accounting information systems as well as decision making for entrepreneurship, this study uses a quantitative method, with a sampling technique using the purposive sampling method, namely accounting students for the 2018-2020 academic year who have received the accounting study program for systems courses. information. With a sample of 95 respondents, the data collection technique in this study was to distribute questionnaires using Google Forms. The analysis used in this study is multiple linear regression analysis, using SPSS version 25. The results of this study indicate that E-Commerce and accounting information systems have a positive effect on entrepreneurial decision making.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL STIK LELE POKDAKAN DESA BANGKOK KEDIRI Yayang Dea Masuqa; Sigit Puji Winarko; Hestin Sri Widiawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The group "POKDAKAN" in Bangkok Village, Gurah District, Kediri Regency, is a new business partner, where the group "POKDAKAN" has a problem, namely the selling price of catfish sticks is still ambiguous and not in accordance with the expected results because it often occurs loss. This study aims to determine how to determine the cost of production in determining the selling price of catfish sticks by identifying the factors that influence the cost of production. Among them are the costs incurred in producing catfish sticks carried out by the group "POKDAKAN". This study involved members of the group “POKDAKAN” as respondents who were interviewed and used qualitative descriptive data analysis. This research is useful for the group "POKDAKAN" to continue to exist in running their business, because the calculation of the cost of goods plays a role in determining the selling price of catfishsticks. Keywords: Cost of goods, Selling price

Co-Authors Amin Tohari Andy Kurniawan Anneke Shierly Frycillia Widodo Badrus Zaman Diah Nurdiwaty Dian Kusumaningtyas Erna Puspita Faisol Faisol FITRI WIJAYANTI Hestin Sri Widiawati Linawati Linawati Mar'atus Solikah Mar’atus Solikah Puji Astuti Puji Astuti Puspita, Erna Ririn Fitriyah Yanira Cahya Sari Yayang Dea Masuqa

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