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All Journal JURNAL KEBANGSAAN JPPI (Jurnal Penelitian Pendidikan Indonesia) Coopetition : Jurnal Ilmiah Manajemen E-Coops-Day : Jurnal Ilmiah Abdimas International Journal of Research in Community Services Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Penelitian Pendidikan Indonesia
Dandan Irawan
Institut Manajemen Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MENDORONG PENGEMBANGAN KUMKM DALAM PEMBANGUNAN PEREKONOMIAN Irawan, Dandan
JURNAL KEBANGSAAN Vol 1, No 1 (2012): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

Koperasi, usaha kecil dan menengah (KUMKM) merupakan usaha kecil skala mikro merupakan bagian terbesar dari pelaku bisnis di Indonesia. Upaya pemberdayaan terhadap KUMKM menjadi bagian penting dari agenda pembangunan nasional, khususnya dalam mendorong pengembangan kegiatan usahanya. Sebab disadari bahwa meningkatnya produktivitas bagi koperasi, usaha mikro, kecil dan menengah (KUMKM) sebagai pelaku usaha, bukan semata-mata ditentukan oleh modal (uang) yang besar tetapi karena adanya kesadaran dan kepedulian menggali sumberdaya yang dimiliki. Untuk itu diperlukan suatu stimulus yang berkesinambungan agar muncul kesadaran dan kepedulian yang dimulai dari masing-masing pelaku usaha (KUMKM), untuk selanjutnya didorong untuk dapat meningkatkan produktivitas. Peningkatan pembinaan KUMKM pada masa mendatang akan sejalan dengan berbagai aspirasi yang timbul di masyarakat luas yang mengharapkan peningkatan keberadaan KUMKM dalam pembangunan perekonomian. Upaya pemerintah dalam membentuk iklim usaha yang kondusif sudah mulai dilakukan, tetapi belum sepenuhnya dapat dimanfaatkan untuk pengembangan usaha termasuk di dalamnya fasilitas kredit khusus, pembebasan pajak impor, akses terhadap informasi pasar, dan lain-lain. Pada prinsipnya, secara umum ada dua cara untuk membantu KUMKM. Pertama, melalui program pengembangan yang dapat membantu KUMKM berproduksi atau berusaha secara lebih efisien sehingga dapat bersaing secara efektif dengan pada perusahaan besar pada lini-lini yang cocok, yang skalanya memang lebih kecil dari perusahaan besar. Kedua, bantuan yang bersifat protektif atau restriksi, yaitu membantu KUMKM dengan jalan manghalangi perusahaan lain sehingga dapat mendorong KUMKM yang hanya dapat hidup selama KUMKM tersebut terlingdung dari persaingan dengan produsen atau perusahaan lain yang lebih efisien.
Urgensi Pendampingan dalam Upaya Peningkatan Manajerial Usaha Mikro dan Usaha Kecil Irawan, Dandan
JURNAL KEBANGSAAN Vol 7, No 14 (2018): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

The existence of micro businesses and small businesses in Indonesia currently dominates businesses, with a total of more than 99% of the total business operators in Indonesia. These micro and small scale scale business actors make a very significant contribution in encouraging the Indonesian economy. In its implementation, it is always encouraged to continue to pay attention to business performance continuously. This can be realized if appropriate assistance is provided, where the basis of assistance is egalitarian or equality of position so that assistance is expected to improve managerial skills for business people. Through the essence of mentoring, it is expected that improving management quality is expected to create a transfer of knowledge in terms of more efficient and prospective business management experience for MSMEs and will obtain continuity of production or increase greater capacity. Keywords: Assistance, Business Managerial.
Pengembangan Kemitraan Koperasi, Usaha Mikro Dan Kecil (KUMK) Dengan Usaha Menengah/Besar Untuk Komoditi Unggulan Lokal Irawan, Dandan
Coopetition : Jurnal Ilmiah Manajemen Vol 9 No 1 (2018): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

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Abstract

Basically a natural partnership will achieve its goal if mutual requirements, mutual reinforcement, and mutual benefit can be maintained and made a strong fundamental commitment among partners. Nevertheless the development seems very slow. The cause is the presence of specific and different conditions and structure factors compared to other countries. Along with that, we still encounter various forms of gaps, such as inequality among regions, among income groups, between sectors, among economic actors, and so forth. The next problem is that in business entities including cooperatives and micro and small enterprises in running their business activities requires business partnerships with medium and large enterprises in order to improve business performance and business scale. While on the other hand our economic conditions and structures are not yet fully conducive to fostering partnerships based on purely business considerations or competitive market motivations but the business partnership of the foundation is strong enough in our country's constitution. Partnerships will work if partners are equally benefiting. Our concept of partnership is like that, although in the short term, there is a party or a party benefiting more from the other side.
Peningkatan Daya Saing Usaha Mikro Kecil Dan Menengah Melalui Jaringan Usaha Irawan, Dandan
Coopetition : Jurnal Ilmiah Manajemen Vol 11 No 2 (2020): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

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Abstract

Increasing competitiveness in MSMEs must be gradual, meaning increasing competitiveness begins with efforts to win the competition. To find out the various conditions of MSME competitiveness, it is necessary to have a form of continuous development, in order to improve the standard of living for MSMEs in the country. The orientation and focus of empowering MSMEs need to be improved, such empowerment includes providing easy access to company functions and providing supporting facilitation, so that MSMEs are truly able to apply the general rules that apply in the economy in a consistent and consistent and effective manner. One effort that can be done is to conduct a strong business network. Business Network is one of the important factors in the UMKM business to increase economies of scale, manage business efficiently and expand market share. MSMEs that have a strong business network will be the capital to be able to carry out their operations effectively and efficiently, so that the business network can also become a capital for company competitiveness.
Positioning Koperasi Melalui Pendekatan ICA Grid Model: Studi pada Koperasi Peternakan Sapi Bandung Selatan Dandan Irawan
Coopetition : Jurnal Ilmiah Manajemen Vol. 12 No. 3 (2021): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v12i3.753

Abstract

In order to know whether a cooperative organization is really a cooperative in a true sense, it is necessary to first look at its identity. The identity of a cooperative is a basic characteristic inherent in a cooperative since its birth. It undergoes a very long and crystalline process of growth and maturity, thus placing the cooperative as a business entity that has a positioning for its members. Cooperatives operate in a space that is limited by their identity and by the rules that apply to free market players such as corporations. Cooperatives also play in a competitive market economy and also in an environment where market conditions sometimes do not apply. Therefore for cooperatives it is important to know where their position is at certain times in an effort to maintain and secure their identity, with the aim of maintaining their existence as a cooperative.
ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG MENGGUNAKAN UNDANG – UNDANG NO. 36 TAHUN 2008 TENTANG PPh DAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 TENTANG TARIF PPh FINAL (Studi Kasus : PRIMKOPPOL Resor Ciamis) Nanda Pramayasti Mulyadi; Dandan Irawan; M. Ardi Nupi Hasyim
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 1 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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Abstract

Taxpayers often make mistakes in determining the tax burden payable which causeslosses for both the taxpayer and the government. The purpose of this study is todetermine the appropriate and beneficial tax provisions for cooperative businessentities in determining the income tax payable. The data obtained is sourced from theCooperative PHU Report for the 2020 Fiscal Year. The method of analysis carriedout is a comparative description analysis between the calculation of corporateincome tax using Law no. 36 of 2008 and Government Regulation no. 23 of 2018. Theresults of the study conclude that cooperatives are more profitable by usingGovernment Regulation no. 23 of 2018, because the tax burden borne by taxpayersis smaller than the calculation according to Law No. 36 of 2008, with the results ofthe discussion and analysis that the Ciamis Resort PRIMKOPPOL Cooperative hasa gross turnover of less than Rp4.8 billion in one financial year. And has fulfilled therequirements according to Government Regulation no. 23 of 2018.
Implementasi Penyusunan Laporan Keuangan Koperasi Berdasarkan Peraturan Menteri Koperasi dan UMKM Republik Indonesia No.12/Per/M.KUKM/IX/2015 Yeni Hernawati; Dandan Irawan; M. Ardi Nupi H
Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Vol. 13 No. 1 (2022): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1393.359 KB) | DOI: 10.36418/covalue.v13i1.995

Abstract

Latar belakang: Koperasi Pegawai Pemerintah Provinsi Jawa Barat (KPPP) merupakan          badan usaha koperasi yang melaksakan kegiatan pada unit usaha Niaga Barang dan Simpan Pinjam. Unit Usaha Niaga Barang merupakan unit usaha yang memberi keuntungan cukup besar bagi Koperasi setiap harinya     pendapatan Unit Usaha Simpan Pinjam bisa mencapai 2-3 Juta Rupiah. Tujuan penelitian: Untuk membangun pondasi akuntansi dalam laporan keuangan. Metode penelitian: Metode yang dipilih untuk penelitian ini adalah metode dengan studi kasus, dimana studi kasus pada penelitian ini mempelajari secara rinci dan kuat tentang latar belakang suatu fenomena dari keadaan yang diteliti. Hasil penelitian: Koperasi Pegawai Pemerintah Provinsi Jawa Barat hanya menyajian Neraca dan PHU pada tahun buku 2019. Neraca yang disajikan sudah cukup baik namun masih ada akun yang belum disajikan. Pada Laporan Perhitungan Hasil Usaha koperasi belum memisahkan pendapatan dari anggota dan non anggota sehingga belum dapat dihitung lebih banyak mana manfaat dari anggota atau non anggota. Kesimpulan: Laporan keuangan yang telah disajikan oleh KPPP Jawa Barat yaitu Neraca dan PHU keseluruhan telah disajikan cukup baik. Pada Laporan neraca telah mecakup 3 (tiga) akun yaitu aset, kewajiban dan modal walaupun masih ada beberapa transaksi yang tidak diakui dan disajikan pada laporan neraca.
Business environment of dairy cattle farmers on cooperative positioning and its implications toward marketing performance Dandan Irawan; Heri Nugraha; M Ardi Nupi Hasyim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221435

Abstract

The government has enacted the Republic of Indonesia Regulation Number 20 Year 2008 which discusses Micro, Small and Medium Enterprises (MSMEs). This legislation directs to overcome external problems faced by MSMEs and facilitates the opening of business opportunities in a manner. The researcher is interested in researching the Dairy Cattle Farmer's Business Environment on Cooperative Positioning and Its Implications toward Marketing Performance. This study aims to provide an overview of the development of dairy cattle business in West Java Province. This study uses a survey method which is a research method utilized to extract facts from existing symptoms and seek factual information (Nazir, 2005). In the survey method, data is collected from a sample of the population and using a questionnaire as the main data collection tool. The result of this study can be concluded that the external business environment, cooperative positioning affect the marketing performance of dairy farmers in West Java Province.
Pelatihan Penyusunan Business Plan bagi Pelaku Usaha UMKM di Gowa Sulawesi Selatan Dandan Irawan
E-Coops-Day Vol. 4 No. 1 (2023): E-coops-day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ecoopsday.v4i1.3122 for articles

Abstract

The success of the business activity is generally always preceded by careful planning. The planning function is part of the management function, constitutes a collection of decisions, and in the business world, is simply interpreted as estimates of the potential and prospects of a business in the future so that problems related to policies and use of resources are resolved. something very important. There are several advantages if business activities begin with business planning (business plan) is good, including (1) Bringing up regular and systematic activities, because planning provides guidelines for the implementation of an activity, (2) Can estimate the potential and prospects that are tangible to intangible, (3) Providing an appropriate and systematic method of dealing with specific constraints, (4) Providing the best opportunity from various alternatives and compiling a combination of available resources, (5) Being the basis for conducting monitoring and evaluation, (6) Providing opportunities in setting priorities and (7) Guiding the use of resource allocations more efficiently and effectively
IDENTITY AND COOPERATIVE COMPETITIVENESS THROUGH THE ICA GRID MODEL APPROACH (Study on Cooperative of Cattle Farming) Dandan Irawan
International Journal of Research in Community Services Vol 4, No 2 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v4i1.420

Abstract

Cooperatives as a business entity are expected to have a competitive advantage compared to other business entities, thereby providing optimal service to members. In running this business, cooperatives are companies and organizations, so in carrying out their activities they consistently carry out a cooperative identity. For this reason, this study was conducted to find out how the competitive advantages of cooperatives consistently carry out cooperative identity by using the ICA Grid instrument.  This research is a case study and was held in Koperasi Pertenak Sapi Bandung Selatan (The Cooperative of Cattle Farmer in South of Bandung)  that cooperatives must have a greater role in their business activities.
Co-Authors Heri Nugraha M Ardi Nupi Hasyim M. Ardi Nupi H M. Ardi Nupi Hasyim Nanda Pramayasti Mulyadi Yeni Hernawati