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All Journal OPERATION EXCELLENCE: Journal of Applied Industrial Engineering Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Soshum Insentif Jurnal Riset Akuntansi Kontemporer International Journal of Environmental, Sustainability, and Social Science E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH SIMPANAN TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI KARYAWAN “HARAPAN KITA” PT. CERES – PT. PCI TAHUN 2015 - 2019 Gunardi Gunardi; Deni Lesmana; Sugiyanto Sugiyanto; M. Yusuf Sanny
Jurnal Co Management Vol. 4 No. 1 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.694 KB) | DOI: 10.32670/comanagement.v4i1.575

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat simpanan, tingkat sisa hasil usaha, pengaruh simpanan terhadap sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI Periode 2015-2018, serta permasalahan dan upaya yang dilakukan berkaitan dengan simpanan dan sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengumpulan data yang meliputi studi lapangan, dokumentasi, dan kajian pustaka. Dari hasil penelitian, tingkat simpanan dan sisa hasil usaha setiap tahunnya mengalami peningkatan yang signifikan. Hasil analisis data menunjukan bahwa simpanan berpengaruh terhadap sisa hasil usaha sebesar 90% yang artinya sangat kuat sisanya 10% dipengaruhi oleh faktor lain. Permasalahan yang terjadi diantaranya penurunan jumlah anggota , minimnya pengetahuan dan kesadaran anggota, kurangnya pengecekan barang dan minimnya luas lahan untuk display barang yang akan dijual ke anggota. Untuk mengatasi permasalahan tersebut koperasi melakukan melakukan kerjasama dengan perusahaan mengenai calon anggota potensial, pemberian rewards tambahan untuk karyawan yang memiliki simpanan diatas 10 juta, membuat jadwal pengontrolan barang yang diperjual belikan di toko secara rutin agar barang tertata rapi serta memaksimalkan area outdoor untuk display barang. Adapun saran yang diberikan dalam penelitian ini adalah merekrut karyawan lama untuk menjadi anggota, mewajibkan keanggotan koperasi melalui serikat pekerja dan perusahaan, mengubah ketentuan minimal simpanan, exspansi perluasan waserda, merubah kebijakan penjulan barang ke selain anggota.
Strategic Implementation of Planning in Information Systems and Information Technology in "XYZ High University" Franklin Kharisma GENTA; Sugiyanto SUGIYANTO; Gijanto Purbo SUSENO; Adri ARISENA
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.55

Abstract

Information Technology Strategic Planning is a derivative of an institution's Strategic Plan (Renstra). The purpose of this research is to find the need for Information Systems and Information Technology (IS / IT) for institutions with a case study method of the Strategic Plan "XYZ College" The research begins with an analysis of the “PT XYZ” external and internal business environment to determine the five forces model and critical success factors. Next is an analysis of the external and internal IS / IT environment in order to determine world technology trends and the current application portfolio of institutions. The next stage is the strategic process (IS, IT, and IS / IT management. The final stage is to determine the institute's future IS / IT applications. The results achieved are recommendations for the IS / IT application portfolio that "PT XYZ" should have.
IMPLEMENTASI DAN FORMULASI STRATEGI MANAJEMEN RISIKO PADA UNIT USAHA SAPI PERAH DAN PRODUKSI SUSU KUD SARWA MUKTI Sugiyanto Sugiyanto; Dewi Puspita Arum; Anggi Andriani Rahayu
Jurnal Soshum Insentif Vol 4 No 1 (2021): Vol 4 No 1 (April, 2021): Jurnal Soshum Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jsi.v4i1.514

Abstract

Abstract - Cooperatives as business entities cannot be separated from various risks that must be present, uncertainty is difficult to predict and can cause losses. Risk management needs to be implemented to see the impact, in order the organization goals can be achived. Risk management has not been implemented in many cooperative business entities. The purpose of this research is to identify, map and formulate risk management strategies in Dairy Cattle and Milk Production Business. The research method used is a case study. The results of this study identified 17 possible events of risk. The 13 risks are categorized as "moderate" risk, 3 risks in the "high" category, and 1 risk in the "extreme" category. When viewed from the results of the risk mapping in the risk matrix, it shows that the business risks are in the yellow and red areas. Risk management strategy at a moderate risk level is risk reduction). At high risk, the risk management strategy is carried out with risk avoidance. And at extreme risk, the handling strategies implemented include risk transfer and risk avoidance. Abstrak- Koperasi sebagai badan usaha tidak lepas dari berbagai risiko yang harus dihadapi, ketidakpastian sulit diprediksi dan dapat menimbulkan kerugian. Manajemen risiko perlu diimplementasikan untuk mengetahui dampaknya, agar tujuan organisasi dapat dicapai. Manajemen risiko belum banyak diimplementasikan pada badan usah koperasi. Tujuan dari penelitian ini adalah untuk mengidentifikasi, memetakan dan memformulasikan strategi manajemen risiko pada Usaha Sapi Perah dan Produksi Susu Koperasi. Metode penelitian yang digunakan adalah studi kasus. Hasil penelitian ini teridentifikasi sebanyak 17 kejadian yang kemungkinannya menjadi risiko. 13 risiko tersebut termasuk risiko dalam kategori "moderat", 3 risiko dalam kategori "tinggi", dan 1 risiko dalam kategori "ekstrim". Jika dilihat dari hasil pemetaan risiko dalam matrik risiko bahwa risiko usaha ini berada di area kuning dan merah. Strategi manajemen risiko pada tingkatan risiko moderat diformulasikan strategi manajemen risiko dengan pengurangan risiko (risk reduction). Pada risiko tinggi, strategi manajemen risiko dilakukan dengan penghindaran risiko. Dan pada risiko ekstrim, strategi penanganan yang dilakukan meliputi Risk Transfer (mengalihkan risiko) dan Risk Avoidance (penghindaran risiko)
MACRO-ECONOMIC IMPACT ON STOCK PRICES Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3245

Abstract

Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018.
THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION Sugiyanto Ikhsan; Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto; Rima Dasuki; Endra Herdiansyah
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5648

Abstract

The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.
Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan Melda Sagita; Sugiyanto Sugiyanto; Fitriana Dewi Sumaryana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2594

Abstract

Taxpayers often make mistakes in determining the tax burden that causes losses for the taxpayer. The purpose of this study is to determine the appropriate and beneficial tax provisions for cooperative business entities in determining the income tax payable. The data obtained is sourced from the Cooperative PHU Report for the Financial Years of 2020 and 2021. The analytical method used is descriptive qualitative analysis. The results of the study concluded that Cooperatives benefited more from using the Tariff of Government Regulation in Lieu of Law no. 1 of 2020, because the tax burden owed by the taxpayer is smaller than the calculation according to the Tariff Regulation Article 17 paragraph 2 letter a of Law no. 36 of 2008, with the results of the discussion and analysis, namely the Koperasi Serba Usaha Tandangsari, so far, in compliance with the cooperative, it has carried out the obligation to pay taxes. The Koperasi Serba Usaha Tandangsari should be able to adjust the applicable corporate income tax rate.
The Effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure Sugiyanto; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50318

Abstract

The company's capital structure is an important aspect for the company's growth in the future. Companies that have an optimal capital structure can be the basis for developing the company in a better direction. The phenomenon of the COVID-19 pandemic has had a major impact on various companies in Indonesia, but it is interesting that health companies are gaining momentum to increase company profits. This study aims to analyze the effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure. This study uses a quantitative approach with descriptive and causal methods, research data using the Indo Farma company (INAF). The researcher uses the main data sources to be processed in this analysis. The results of the data test using eviews-10 are categorized into three parts, namely the descriptive test, the classical assumption test, and hypothesis testing. Based on the results of the study, it shows that ROE has a negative effect on the capital structure, meaning that the lower the ROE, the higher the capital structure. CR has a positive effect on the capital structure, meaning that the higher the CR, the higher the capital structure. Earnings volatility has a positive effect on the capital structure, meaning that the higher the earnings volatility, the higher the capital structure. The results of this study show similarities with previous studies, both in developed countries and emerging market countries.
Selection of The Best Location for Opening A Branch Office: A Case Study on Bank X Sugiyanto Sugiyanto; Akhmad Yunani; Lely Savitri Dewi; M. Arsyad Arradya S.P.
Operations Excellence: Journal of Applied Industrial Engineering Vol. 15, No. 1, (2023): OE March 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/oe.2023.v15.i1.076

Abstract

Branch offices for a bank have a strategic role to build closeness with customers and improve service quality. Determining a branch’s location is an important decision that must consider various criteria. A branch office of Bank X faces problems related to the condition of the branch office, in addition to the traffic jam is also the narrowness of the available parking lots. This study aims to conduct an alternative location ranking study to obtain the best location for the relocation of the branch office. The analysis was carried out qualitatively and quantitatively, by implementing the Analytic Hierarchy Process (AHP) for alternative locations by considering various aspects. Focus Group Discussion (FGD) and observation were undertaken to collect data. There are three alternative locations that can be selected for the relocation of the branch office. Applying the AHP shows that Jl. Raya P3 is the best location for the relocation of Bank X Branch Office. To relocate the branch office, a comprehensive study is needed in the form of a feasibility study for the selected and due diligence location with the manager during the land acquisition process so that it is clear and clean.
Pelatihan Penerapan Perhitungan Pajak Penghasilan Badan pada Koperasi bagi Peserta Praktik Lapang Perkoperasian di Daerah Istimewa Yogyakarta Sugiyanto Sugiyanto
E-Coops-Day Vol. 4 No. 2 (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.v4i2.3617

Abstract

Every business entity or organization is certainly inseparable from the obligation to pay taxes as acontribution to the state. This also applies to cooperatives, cooperatives are taxpayers as well as taxcollectors. This training focused on the application of the calculation of corporate income tax. Thisactivity is carried out using an online training method supported by displaying visual material in theform of power points equipped with calculation examples in order to provide a clear and complete understanding of the application of corporate tax calculations in cooperatives. Then continued with questions and answers and discussions about the application of taxes on cooperatives. This training method can increase knowledge in applying taxes to cooperatives.
PENGARUH SIMPANAN TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI KARYAWAN “HARAPAN KITA” PT. CERES – PT. PCI TAHUN 2015 - 2019 Gunardi Gunardi; Deni Lesmana; Sugiyanto Sugiyanto; M. Yusuf Sanny
Jurnal Co Management Vol. 4 No. 1 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v4i1.575

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat simpanan, tingkat sisa hasil usaha, pengaruh simpanan terhadap sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI Periode 2015-2018, serta permasalahan dan upaya yang dilakukan berkaitan dengan simpanan dan sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengumpulan data yang meliputi studi lapangan, dokumentasi, dan kajian pustaka. Dari hasil penelitian, tingkat simpanan dan sisa hasil usaha setiap tahunnya mengalami peningkatan yang signifikan. Hasil analisis data menunjukan bahwa simpanan berpengaruh terhadap sisa hasil usaha sebesar 90% yang artinya sangat kuat sisanya 10% dipengaruhi oleh faktor lain. Permasalahan yang terjadi diantaranya penurunan jumlah anggota , minimnya pengetahuan dan kesadaran anggota, kurangnya pengecekan barang dan minimnya luas lahan untuk display barang yang akan dijual ke anggota. Untuk mengatasi permasalahan tersebut koperasi melakukan melakukan kerjasama dengan perusahaan mengenai calon anggota potensial, pemberian rewards tambahan untuk karyawan yang memiliki simpanan diatas 10 juta, membuat jadwal pengontrolan barang yang diperjual belikan di toko secara rutin agar barang tertata rapi serta memaksimalkan area outdoor untuk display barang. Adapun saran yang diberikan dalam penelitian ini adalah merekrut karyawan lama untuk menjadi anggota, mewajibkan keanggotan koperasi melalui serikat pekerja dan perusahaan, mengubah ketentuan minimal simpanan, exspansi perluasan waserda, merubah kebijakan penjulan barang ke selain anggota.
Co-Authors Adri Arisena Akhmad Yunani Anggi Andriani Rahayu Deni Lesmana Dewi Kartikaningsih Dewi Puspita Arum Endra Herdiansyah Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Gijanto Purbo Suseno Gunardi . Lely Savitri Dewi M. Arsyad Arradya S.P. M. Yusuf Sanny Melda Sagita Nugraha Nugraha Rima Elya Dasuki Sugiyanto Ikhsan Sugiyanto Ikhsan Toufiq Agung Pratomo Sugito Putra