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PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): 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 | Full PDF (523.001 KB) | DOI: 10.32670/fairvalue.v2i1.60

Abstract

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.
ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): 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 | Full PDF (611.548 KB) | DOI: 10.32670/fairvalue.v2i1.64

Abstract

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining.  Keywords :Loan and Net Profit 
Pengaruh Biaya Operasional Terhadap Laba Bersih PT. Sari Indah Teguh Purwakarta Periode 2013 – 2017 Gunardi Gunardi; Sugianto Ikhsan; Syafirah Sehaq
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.8 KB) | DOI: 10.35706/acc.v4i1.1823

Abstract

The main objective of the research is to find out the influence of operating cost to net profit PT. Sari Indah Teguh Purwakarta of period 2013 - 2017. The method used was a quantitative. The data collection by observation, and literature study. The technique used to analize the date were the normality test, coefficient of correlation, coefficient of determination and linier regeression analysis. The obtained data showed that the data was normally distributed. The correlation result 0,936. The coefficient of determination result is 0,876 it means that net profit can be influenced by operating cost 87,6 %. Linier Regression analysis result is Y=1775.963 + (0.722)X. The problems is: the lacks of minimized operational cost, and the recent price of gas. The suggestions: Reviewing operational costs in further detail, Controlling the usage of electricity, water, and office stationary.
Analisis Leverage dan Risiko Dalam Kaitannya Dengan Manfaat Ekonomi Anggota (Studi Kasus pada Koperasi Keluarga Besar PT Dirgantara Indonesia Wahana Raharja) Sugiyanto Sugiyanto
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.257 KB) | DOI: 10.35706/acc.v4i2.2205

Abstract

Penelitian ini berawal dari adanya penemuan data yang menunjukan bahwa modal Koperasi didominasi oleh modal yang bersumber dari luar. Berdasarkan permasalahan di atas, maka penulis tertarik untuk mengambil topik tersebut dengan menganalisis rasio keuangan menggunakan rasio leverage dan risiko dalam kaitannya dengan manfaat ekonomi anggota.            Dari hasil penelitian yang dilakukan dapat diperoleh bahwa kondisi rasio leverage berada dalam kriteria tidak baik dengan rata-rata 574,02% artinya jumlah hutang yang dimiliki perusahaan lebih besar dari pada ekuitas. Jumlah hutang yang lebih besar menyebabkan biaya bunga naik dan menimbulkan risiko sehingga WACC naik setiap tahun. Hal ini mempengaruhi manfaat ekonomi tidak langsung yaitu sisa hasil usaha yang akan diterima oleh angggota Koperasi. Jika total hutang terus naik maka biaya bunga akan lebih besar yang menyebabkan WACC naik setiap tahunnya, maka sisa hasil usaha yang diterima anggota akan mengalami penurunan. Upaya yang harus dilakukan yaitu dengan meningkatkan modal sendiri dengan meningkatkan simpanan anggota yang berupa simpanan pokok dan wajib untuk memperbesar modal sendiri Koperasi. Kata Kunci : Leverage, Risiko, Manfaat Ekonomi Anggota
Pengaruh Kurs dan Pertumbuhan Ekonomi terhadap Return Saham pada Sektor Keuangan Bursa Efek Indonesia Sugiyanto Ikhsan
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3466

Abstract

Exchange rate is an important aspect in economic growth in Indonesia, because it will affect the workings of the national economy, especially stock returns, the results of previous studies show different results related to exchange rates with stock returns, while economic growth on stock returns is very consistent. This study aims to examine the effect of the exchange rate on stock prices in the financial sector, and examine the effect of economic growth on stock prices as an effort to confirm the results of previous studies. This study uses a quantitative approach with an empirical method, the data used begins in the 2009-2018 period, a time series model with a Vector Autoregressive (VAR) approach where if the data used is statistic and not co-integrated. The VAR model shows that in simultaneous equations, if there are simultaneous relationships between observed variables, then these variables must be treated equally, so that there are no more endogenous and exogenous variables. The results show that the exchange rate and economic growth has no effect on stock returns. Macroeconomic aspects namely the exchange rate and economic growth in the period 2009-2018 shows that there is no influence on stock returns of the financial sector which are listed on the Indonesia Stock Exchange.
Pemanfaatan Pemasaran Melalui Media Sosial oleh UMKM Di Era Pandemi : Studi Kasus pada Usaha Mikro, Kecil, Dan Menengah di Kabupaten Bandung Mira Veranita; Lukmanulhakim Almamalik; Sugiyanto Ikhsan
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 1 (2022): 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.v13i1.590

Abstract

The restrictions imposed to prevent the spread of the Corona virus have greatly impacted various types of businesses, both large-scale businesses and MSMEs and have indirectly forced business owners to make digital marketing, especially marketing through social media, one of the business solutions in marketing their business. This study aims to determine the use of social media as a marketing medium for MSMEs in the midst of various restrictions due to the Covid-19 pandemic. The method used in this study is a qualitative descriptive method. The subjects of this study were MSME actors under the guidance of the Cooperatives and SMEs Service, Bandung Regency, which were selected as many as 23 MSMEs using purvosive sampling technique. The research data was collected combining desk analysis and direct observation to MSME actors, interviews with key respondents from the Bandung Regency Cooperatives and SMEs Service, and digital marketing practitioners. The results of the study show that MSME actors have made social media a marketing method in this pandemic era. Marketing using social media is used because it is able to increase brand awareness, facilitate product feedback and marketing strategies, build networks with consumers, suppliers and competitors, but in a more convenient and cost effective manner.
IMPLEMENTASI MANAJEMEN ASET TETAP PADA KOPERASI FUNGSIONAL DALAM UPAYA OPTIMALISASI PEMANFAATAN ASET TETAP Udin Hidayat; Sugiyanto ikhsan; Inne Risnaningsih; Toufiq Agung Pratomo
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

PKP-RI Kabupaten Garut merupakan koperasi sekunder yang beranggotakan koperasi pegawai primer yang tersebar di Kabupaten Garut. PKP-RI Kabupaten Garut memiliki tiga unit usaha yaitu unit simpan pinjam, unit usaha wisma, dan unit usaha apotek.mLatar belakang dari penelitian ini adalah menurunnya pendapatan wisma pada tahun 2017, hal ini menunjukkan bahwa pemanfaatan aset wisma kurang optimal. Kurang optimalnya pemanfaatan wisma tersebut diduga karena pelaksanaan manajemen aset pada koperasi belum sepenuhnya dilaksanakan dengan benar dan masih terdapat aset wisma yang tidak dipergunakan dan dimanfaatkan oleh koperasi. Metode penilitian yang digunakan adalah metode kualitatif dengan model pendekatan studi kasus yang akan mendeskripsikan setiap faktor-faktor yang terkait melalui wawancara, observasi dan studi pustaka. Informan dalam penelitian ini adalah pengurus atau pengelola yang berada pada PKP-RI Kabupaten Garut. Hasil penelitian menunjukkan bahwa PKP-RI Kabupaten Garut telah melaksanakan seluruh tahapan dari manajemen aset, namun ada tiga tahapan yang tidak sesuai dengan pelaksanaan yang seharusnya yaitu tahap penilaian aset, legal audit, dan pengapusn aset. Selain itu optimalisasi pemanfaatan aset pada koperasi belum terlaksana dengan baik, karena masih ada beberapa aset yang idle dan tidak dimanfaatkan dengan baik oleh koperasi.
BIMBINGAN TEKNIS MANAJEMEN KEUANGAN DALAM PENGEMBANGAN KOPERASI DI KOTA CIMAHI Sugiyanto Ikhsan
E-Coops-Day Vol. 3 No. 2 (2022): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.742 KB) | DOI: 10.32670/ecoopsday.v3i2.2430 for articles

Abstract

Pengurus koperasi merupakah salah satu pihak yang berperan dalam memajukan koperasi, namun masih terdapat pengurus yang masih belum paham mengenai manajemen keuangan koperasi yang mengakibatkan adanya kesalahan dalam pelaporan maupun pelaksanaan fungsi manajemen keuangan di koperasi. Untuk itu, pengabdian kepada masyarakat melalui pelaksanaan pelatihan manajemen keuangan bagi pengurus koperasi dilakukan dengan tujuan untuk meningkatkan pemahaman para pengurus. Kegiatan pengabdian ini memberikan seminar dan diakhiri dengan diskusi antara narasumber dan peserta. Output yang diterima dari adanya kegiatan ini yaitu adanya penambahan wawasan para pengurus dan ketertarikan mengenai manajemen keuangan dan laporan keuangan koeprasi.
Return Portofolio Optimal Menggunakan Single View Black-litterman Model dengan Pendekatan ARIMA (Autoregressive Integrated Moving Average) Adri Arisena; Sugiyanto Ikhsan
Jurnal Co Management Vol. 1 No. 2 (2019): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.044 KB) | DOI: 10.32670/comanagement.v2i2.119

Abstract

At this time stock investment is one investment option. To obtain optimal profits a stock portfolio is needed. A portfolio is a combination of several shares. To form a portfolio, a model is needed to achieve an optimal portfolio. This research uses Single View Black-Litterman Model with ARIMA (Autoregressive Integrated Moving Average) approach. The selected shares are PT. Jasa Marga (JSMR), PT. Unilever Indonesia (UNVR), and PT. Waskita Karya (WSKT).
Pelatihan Pengembangan Usaha Koperasi Rumah Sakit Citra Mandiri Dr. Cipto di Jakarta Sugiyanto Ikhsan; Udin Hidayat; Mohammad Fahreza
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.v4i2.3638

Abstract

In the era of globalization and increasingly fierce competition, business entity companies in various sectors must continue to adapt in developing their business. That is, it is important for a cooperative to carry out business development, which is done to ensure the sustainability and success of the cooperative. In a competitive business world, cooperatives need to continue to develop their businesses in order to remain relevant and competitive. So there is a need for training to further strengthen business performance in conducting business development in cooperatives. For the business development training method at the RSCM Cooperative, Dr. Cipto Jakarta uses an interactive and practical approach, where participants are involved in group discussions, case studies, simulations, and practical exercises. With this training, participants can understand the implementation of business development through market penetration, product development, market development, and product diversification in addition to positive impacts and business alternatives that can be done. In addition, participants are encouraged to try to implement things that need to be considered when conducting business development.