cover
Contact Name
Chavid Moyo Jaladri
Contact Email
lppmstiekop@gmail.com
Phone
+6285235260662
Journal Mail Official
jurnalkomastie@gmail.com
Editorial Address
Jl. W.R. Supratman No.9, Rampal Celaket, Kec. Klojen, Kota Malang, Jawa Timur 65111
Location
Kota malang,
Jawa timur
INDONESIA
Journal Koperasi Dan Manajemen
ISSN : 27226123     EISSN : 28091213     DOI : https://doi.org/10.52838/komastie.v2i02
Core Subject : Economy,
Journal Koperasi dan Manajemen (KOMASTIE) bertujuan untuk menjadi media penyebarluasan hasil penelitian dan pertukaran karya ilmiah bidang Ekonomi, Manajemen, dan Koperasi di kalangan akademisi lingkungan STIEKOP, Prektisi internasional, praktisi, pengatur kebijakan, dan untuk kalangan umum. KOMASTIE diterbitkan dua kali dalam setahun pada bulan April, dan Oktober. KOMASTIE adalah jurnal ilmiah tentang bidang Ekonomi, Manajemen, Dan Koperasi yang Saat ini berupaya untuk mendapatkan akreditasi oleh Direktorat Jenderal Pendidikan Tinggi Departemen Pendidikan Nasional Republik Indonesia, selanjutnya, KOMASTIE juga berupaya untuk mendapatkan terindeks di EBSCO, EconLit (American Economic Association), ProQuest, dan Scopus dan lain-lainnya.
Articles 8 Documents
Search results for , issue "Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN" : 8 Documents clear
ALLOCATION OF COLLECTIVE PRODUCT COSTS USING THE MARKET PRICE METHOD Firda Zulfa Fahriani
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.93

Abstract

Purpose – The research to calculate joint cost allocation aims to calculate the cost of goods and determine inventory for external reporting purposes. Design/methodology/approach – A method of the market price using described in the data. Data sources used in a study is using the secondary data that is a source of research conducted by researchers indirectly through the intermediary ( obtained and recorded by other parties )the one that was already there. Findings – Based on the findings and discussion in the preceding chapter, it is feasible to conclude that joint products are the number of products created and sold at the same time that have the same amount or selling value but are not considered the main product or by-product. A fee will almost certainly be charged for processing a product. Research limitations/implications – The application of the market price approach in allocating the cost of joint products results in the cost of production of each product is lower than the market value of each product that has been estimated, according to the calculations. Originality/value – Because the selling price or market value can reflect the number of expenses incurred, the market price approach is frequently referred to as the most acceptable and appropriate method. It makes further on a theory in a particular science. Keywords: Joint Cost, Market Price, Joint Product Paper type: Literature Study
THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) ON COMPANY VALUE: (An Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange) Ruly Priantilianingtiasari
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.94

Abstract

Purpose – This research aims to obtain evidence related to good corporate governance which was measured from the variable of managerial ownership, institutional ownership, independent commissioner, and audit committee that affects the firm value as a reflection of firm performance. Design/methodology/approach – The type of research used is descriptive and associative research. The population in this research are mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The purposive sampling method is used to get the samples with the criteria of mining companies listed on the Indonesia Stock Exchange (IDX) from 2015-to 2019, publishing annual reports consistently and having complete data related to research variables. Findings – From the results of the research analysis, it was found that based on the F test of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committee simultaneously had a significant positive effect on firm value. Based on the results of hypothesis testing using the t-test, it was concluded that Managerial Ownership, Independent Commissioner partially had a negative and significant effect on firm value, while Institutional Ownership and Audit Committee partially had no significant effect on firm value. Research limitations/implications – This research only takes some of the research and expects further research to sample that which is broad in vulnerable time study. And the research for measuring is limited, so it would add another variable to the equation in the future. Originality/value – The Audit Committee does not affect firm value. It is possible that the company only applies to comply with formal GCG. So the existence of the audit committee does not indicate an improvement in the company's performance. Keywords: Good Corporate Governance; Company Value; managerial ownership; institutional ownership; independent board of commissioners; audit committee  Paper type: Case Study
DEVELOPMENT STRATEGY FOR THE CULTIVATION OF ORNAMENTAL PLANTS AND BONSAI EVERGREEN SHRIMP : (STUDY IN CV. LEBAT BERBUNGA IN JAYAPURA CITY'S HERAM DISTRICT) Daniel A. Dawan; Agustinus Numberi
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.95

Abstract

Purpose – The purpose of the study was to determine the strategy for developing the Cemara Shrimp Bonsai ornamental plant and to discover what factors influence the business of the Cemara Shrimp Bonsai ornamental plant in Jayapura City's Heram District. Design/methodology/approach – Technique data collection using observation, interview, documentation, and kuisioner. Analysis method the data used swot analysis done ( 4 ) the four that is the force strength, weakness, opportunities, threats. Findings – Lebat Berbunga in the abepura-sentani heram district city of Jayapura are in quadrant 2. It is stated that these attempts have the power and great chances of being developed in the future. The right marketing strategy is a strategy that supports policy and aggressive growth (growth-oriented strategy). This venture should focus on a strategy to increase the number of tanamanan evergreen bonsai shrimp and improve promotion to reach consumers. Research limitations/implications – There are several similar businesses in the city of Jayapura. the erratic, covid-19. and the absence of incentives and a policy of supporting business as an ornamental Originality/value – This is a nice company. strategic locationTechnological advancements are intertwined with collaboration with various parties. Market receptivity to new entrants in ornamental plants can be transformed. Keywords: DEVELOPMENT STRATEGY, BONSAI, SWOT Paper type: Case Study
IMPROVING "ETHNIC EPIC" PRODUCT COMPETITIVENESS THROUGH THE PKM PROGRAM IN FOSTERING STUDENT ENTREPRENEURIAL SPIRITS Ninda Rachmawati
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.96

Abstract

  Purpose – The economy is one factor in a country's progress. Each country is competing to boost the productivity of its economy. The Indonesian economy is ranked 17th in the world. Indonesia's economic growth is significant, and it cannot be separated from the role of small and medium-sized enterprises (SMEs) in supporting the growth of exports and imports. Tote bag manufacturers are one type of SME that can be seeded. Design/methodology/approach – Problems impeding the development and productivity of SME shoes, particularly in the Malang area, will be classified into four categories: (1) human, (2) process, (3) facilities, and (4) business competition. Use descriptive methods to improve product competitive in PKM program. Findings – According to this research, the most important issue affecting the development of SMEs in Malang is human resources. The Kaizen strategy (5S) will be used to solve these problems, along with the training student creativity program (PKM) and the P-Course concept. These enhancements will result in strategies to increase the overall productivity of SMEs by focusing on working and evaluating how the system works. This strategy is expected to address the weaknesses of existing SME shoes in order to prepare for the upcoming global competition. Research limitations/implications – This research only uses students in STIEKOP Malang, where they apply the proposal in the PKM program. If any SME in the Malang Area uses it, it will serve a great purpose. Originality/value – This instilled the entrepreneurial spirit in STIEKOP Malang students as they grew up. It must be supported with any element to create young entrepreneurs. Keywords: SME, Economic, PKM, Entrepreneur Paper type: Case Study
RESOURCES DEVELOPMENT MANAGEMENT OF STUDENT COOPERATIVE MEMBERS IN IMPROVING THE HEALTH OF THE MALANG STIEKTOP COOPERATIVE Budi Iriani Yudaningrum
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.106

Abstract

Purpose – This research aimed to find out how the role of the Human Resources Cooperative, which focused on the roles of managers, employees, and members of the Cooperative Employees, students, changed over time. Design/methodology/approach – The research method used in this research is descriptive qualitative. The process of data collection is done by observation, interviews, and documentation. Results from the study showed the role of managers in cooperative employees of students. Findings – Results from the study showed the role of managers in cooperative Students' employees are; (a) to create an operational policy approved by the board; (b) to manage capital and assets owned by cooperatives; (c) to maintain communication with cooperative members and employees below; and (d) monitor and assess the performance of employees cooperatives. While employees' roles in the cooperative are: (a) competent in the work performed; (b) effective communication skills; (c) decency in cooperative interactions; and (d) understanding the needs of cooperative members. Then the roles of cooperative members are: (a) fulfill all obligations and settle all payments to cooperatives, and (b) abide by the majority decision or comply with the decision resulting from the Annual Member Meeting. Research limitations/implications – This result cannot be obtained by using this method of research in STIEKOP Malang and using time. Originality/value – From this research, This is due to a weak managerial cooperative and the appendices that support the decreasing score of the health cooperative assessment are not well documented. Suggestions relating to this study include that the cooperative employees of students should constantly train and educate the employees and members of the cooperative employees of students. Keywords: Cooperative, Human Resource, Development Paper type: Case Study
IMPROVING THE CAPACITY OF HUMAN RESOURCES TO INCREASE PRODUCTIVITY OF BANANA CHIPS IN MSMEs Agus Wiastono
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.107

Abstract

Purpose – The purpose of this study was to determine the model of human resource development carried out by banana chip SMEs to increase their sales turnover and the human resource development carried out by banana chip SMEs to increase sales turnover. Design/methodology/approach – This research is categorized as field research, namely, research carried out in the actual field or field, based on data obtained by researchers, both primary and secondary data. To obtain the right data and information, the data collection methods used include interviews, observation, and documentation by sampling the entire population as well as a sample of 32 MSME outlets. Findings – Based on the HR development carried out by all MSMEs of banana chips in increasing sales turnover and based on the Islamic Economic Perspective, it is considered not good. This is because of the 32 MSMEs as a whole, almost no one pays attention to the development of human resources, starting with the development of employee knowledge, employee skills, employee expertise, and employee insight. Only 2 MSMEs pay attention to the knowledge and skills of their employees because they carry out special training, especially in the field of marketing, namely e-commerce, improving services, and prioritizing branding. Research limitations/implications – This research is only used in some areas with a little sampling, but it is not representative of any research on the same idea. Maybe soon the researcher will use more sampling. Originality/value – One of the major impediments to the development of SMEs in East Java is the low quality of human resource development. This also happened to the MSMEs producing banana chips in Malang. Furthermore, several banana chip entrepreneurs experienced a drop in business, which had an impact on sales turnover. Keywords: MSME, HR development, Sales, Entrepreneurship Paper type: Case Study
FOR PHARMACEUTICAL COMPANIES LISTED ON BEI, FINANCIAL COMPANY ANALYSIS USING Z-SCORE AND LOGIT METHOD Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.108

Abstract

Purpose – This research aimed to determine the pharmaceutical company’s financial condition listed on JSX between 2015 and 2019 using the Altman Model (Z-Score) and the Zavgren Model (Logit) and whether there was a significant difference between the results of the company’s financial condition valuation using both models. Design/methodology/approach – The type of research that was conducted as a case study. The company's data was obtained from the Jakarta Stock Exchange. The data analysis techniques used were the Altman Model (Z-Score), the Zavgren Model (Logit), and Chi-Square analysis. Findings – The study's findings revealed that, first, the company's financial condition based on the Altman Model (Z-Score) in 2015 (4 healthy and 7 critical), 2016 (5 healthy and 4 critical), 2017 (4 healthy, 1 critical, and 1 potentially bankrupt), 2018 (6 healthy, 2 critical, and 1 potentially bankrupt), and 2019 (6 healthy, 2 critical, and 1 potentially bankrupt) (4 healthy and 5 critical). Second, the company's financial condition in 2015 (2 healthy, 6 critical, and 2 potentially bankrupt), 2016 (2 healthy, 2 critical, and 2 potentially bankrupt), 2017 (2 healthy, 6 critical, and 1 potentially bankrupt), 2018 (3 healthy, 4 critical, and 2 potentially bankrupt), and 2019 (3 healthy, 4 critical, and 2 potentially bankrupt). Research limitations/implications – Only pharmaceutical businesses registered on the JSE are included in the calculation of the interval range to establish the cut-off point in the Zavgren model (logit) analysis. If pharmaceutical businesses that are not listed on the JSE are also included in the calculation, the results of the interval range calculation will be more accurate. Originality/value – To improve its financial position or boost its Z-score, the company should optimize the use of all current assets to enhance sales, which is predicted to increase company profits. Keywords : Financial analysis, Z-Score, Logit, Altman, Zavgren Paper type: Case Study
AN EXAMINATION OF THE EFFECTS OF MOTIVATION, COMPENSATION, AND CAREER DEVELOPMENT ON THE PERFORMANCE OF BMT EMPLOYEES Eduard Yohannis Tamaela
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.109

Abstract

Purpose – The purpose of this research is to determine the effect of motivation, compensation, and career development on teacher performance at BMT. Design/methodology/approach – The sample size for this study was 51 employees. The statistical tools utilized were Regression Multiple (Multiple Regression) with the sampling approach of simple random sampling. The statistical software SPSS 16.0 was used to examine the data. Findings – The results of this study showed the F test (simultaneous) that motivation, compensation, and career development significantly affected employee performance with a sig F of 0,000 0.1 and an F count value of 18.976. The result of the T-test (partial) motivation significantly affected the performance of teachers with a sig t of 0.025 0.1 and a 2.310 t count, while development significantly affected the performance of employees with a sig t of 0.000 0.1 and a value of 4.439. Research limitations/implications – This research is only conducted in a small area with small sample size and cannot be generated in any other environment. Originality/value – So it can be concluded that motivation, compensation, and career development simultaneously affect the performance of employees, but only partially. Motivation and career development variables affect employee performance. Keywords: Motivation, Compensation, Career, and Performance Paper type: Case Study

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