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Koaliansi

aliansi
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Published by Institut Manajemen Koperasi Indonesia

ISSN : - EISSN : 28100220 DOI : https://doi.org/10.32670/koaliansi.v1i2.

Core Subject : Economy,

Economics, Econometrics & Finance

Koaliansi : Cooperative Journal, ISSN 2810-0220 (media online) concerned with in the field of Cooperatives. The frequency of publication is twice a year in August and February by the Indonesian Cooperative Management Institute. We accept research articles within the scope of cooperative management.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 22 Documents

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Implementasi Standar Akuntansi Koperasi Simpan Pinjam Sesuai Dengan Permen KUKM Nomor 13 Tahun 2015 : Studi Kasus pada Koperasi Simpan Pinjam Mitra Usaha di Desa Cisempur M. Ardi Nupi Hasyim; Hanny Novindaning Tyas
Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.504 KB)

This study is motivated by problems at Koperasi Simpan Pinjam Mitra Usaha, where financial statements of Koperasi Mitra Usaha are still incomplete in accordance with the Accounting Guidelines of the KUKM Ministerial Regulation Number 13 of 2015 concerning the Accounting Guidelines for Saving and Loans where the preparation and presentation of the financial reporting of savings and loan businesses by cooperatives includes: Balance Sheet, Report on Calculation of Operating Results, Statement of Owner Equity, Statement of Cash Flows, and Notes to Financial Statements. Therefore, in this cooperative, it is necessary to implement financial accounting guidelines to find out how a cooperative complies with the financial standards set by the government.Based on this thing so this study purposes to find out recognition, presentation, and disclosure of financial statements of Koperasi Mitra Usaha in accordance with accounting guidelines with saving and loans businesses.This study uses descriptive qualitative method . the results obtained from this implementation is Koperasi Mitra Usaha can be concluded that they haven’t used the fully recommended cooperative reporting rules as stated in the KUKM Ministerial Regulation No. 13 of 2015 concerning Guidelines for Accounting for Savings and Loans by Cooperatives.

Membangun Koperasi Didalam Sistem Ekonomi Pasar Ramudi Ariffin
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

On the one hand, it is believed that economic problems are material problems and therefore the basis of economic power is aninvestment which leads to capital (material) variables. On the other hand, they assume that the economic problem is a matter of human life and therefore the basis of economic power is the human being himself. In this case, the following explanation can be simplified to three main points, namely the market economy system, the economic system of cooperatives and cooperatives. Companies that have succeeded in a market economy system, continue to reinvest the accumulated business profits they have achieved. Then is it necessary to avoid a market economy system, Cooperative Companies are not a form of capital accumulation but the accumulation of interests or economic activities that are integrated into one group organization. The key to the strength of the Cooperative is the building of a commitment from everyone in it to always be disciplined in carrying out organizational norms and obeying in carrying out operational decisions that have been mutually agreed upon, including sanctions against those who violate it.

Model Komunikasi Pada Pendidikan Perkoperasian Bagi Anggota Riky Budi Styawan
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

KPRI-KPKS is a cooperative that members consisting of domestic health staff profession in sumedang district such as doctor, nurse, midwife, etc. In addition, KPRI-KPKS has six business units including: Savings and Loan Units, Mini Market Units, Photocopy Units, Logistic Units, multi- purpose building rentals and canteens Units. Based on the six business units, the savings and loan unit has the largest revenue. Superior cooperatives are cooperatives that can provide welfare to members by fulfilling what their members need and want. The purpose of this research was to describe the communication model of the implementation of member education service and find out the service quality of the cooperative which would later be linked to the member participation of the KPRI-KPKS in all Units. The research method used in this study is a case study with descriptive data analysis using a qualitative approach. The results of this study Communication Services Model of KPRI-KPKS in all Unit is described in the form of TNA “Training Need Analysis” is a needs analysis specifically intended to determine what training needs are actually the priority. The concept of "Training Need Analysis" uses the concept of interactional communication model.. And the Lasswell Communication model. The efforts of KPRI-KPKS to improve the quality of KPRI-KPKS cooperative education for members in order to improve the member participation of the Cooperative. Keywords: Communication Model, Educations Service, Member Participations

Bauran Eceran Dalam Meningkatkan Partisipasi Anggota : Studi Pada Koperasi Produsen Tempe Tahu Indonesia Kota Bandung Rizki Fuji Irfani; Trida Gunadi
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

The object of this research is the "Kopti" Soybean Trade. Soybean Trading Unit's income fluctuated, indicating the low participation of members in the "Kopti" Soybean Trading Unit. The retail mix is one of the advantages that can be created by cooperatives, namely focusing its business on customer satisfaction where customers will be loyal to consume or use cooperative services continuously. This study uses descriptive methods and scoring techniques with a Likert scale. The results showed that members' responses regarding the implementation of the retail mix at the Soybean Trading Unit "Kopti" were quite good, but there were some indicators that were still not good, such as selling prices compared to competitors, sales promotions, product availability, product variants, interiors and lighting. For this reason, the Soybean Trading Unit "Kopti" must pay attention to the retail mix expected by members, so that the participation of members as buyers can increase. Suggestions from this study are to evaluate and improve the retail mix that has been implemented but is still not optimal or running well, such as advertising, sales promotions, price comparisons with competitors, lighting or outside appearance of the store so that members are more interested in transacting at the Soybean Trading Unit. “Kopti” and provide direct economic benefits to members.

Transformasi Komunikasi Digital : Upaya Untuk Meningkatkan Kinerja Koperasi: Studi Kasus Pada Koperasi Ghani Mandiri Indonesia Cimahi Jawa Barat Yudhistira Febryansyah
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Koperasi Ghani Mandiri Indonesia is one of the service cooperatives based on sharia, which is engaged in aqiqah, qurban and umrah savings services. The Ghani Mandiri Indonesia Cooperative itself is a relatively new cooperative and is looking to develop, but on the other hand, this cooperative is preparing digital services in the form of applications that will be presented to Android and iOS users for service to members. The purpose of this research is to find out the transformation of digital communication that will be implemented by the cooperative, to know the digital implementation Cooperative service and to know the service model using the application that will be implemented. The method used is a case study method, with descriptive qualitative data analysis. The results of this study are a transformation of digital communication that will be applied in the form of a service using an application in an effort to improve cooperative performance, the strategy carried out is not good enough because it has several technical obstacles, then regarding the factors that can improve performance in cooperative services it can be said to get full support from members regarding the plan to implement digital services for members, namely in the form of applications that have passed the trial stage although there are still many improvements notes. From all results researched, the digital communication strategy that will be applied is not good because there are still many obstacles in its development.

Pengaruh Pelatihan, Kompetensi Dan Motivasi Terhadap Kinerja Pegawai Primkop Kartika Ardagusema Pussenarmed Cimahi Arman Maulana; Ucu Nurwati
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

The source of research data is Kartika Cooperative Ardagusema Pussenarmed Primary Staff of Cimahi City Cimahi. The number of data sources is 192 people. With research data on training, competence, motivation on performance. Based on the conclusions of this study, the implications of the training representations included in the sufficient categories. The implication is in management training and improvement in management training. The activity, discussed the stages of formation, transition, core activities, and termination. This causes an increase in the level of participation, unable to control themselves, adjust to the environment, and develop optimal potential so that it does not produce independence in his life at work. Based on the findings in the study, delivered; 1) If the higher the competency, the more energy, facilities, infrastructure, use, methods, media, and financing, the client's tendency to develop its potential optimally the faster it gets independence at work; 2) If the more qualified the training, the more personnel, facilities, needs, methods, and learning media, then the tendency to increase participation is more active in participating in competency improvement activities, and 3) If more qualified, supported by the support provided, then the training is sufficient, and competency is getting better too.

Reformasi Koperasi Terhadap Corporate Governance : Kasus Pada Koperasi Simpan Pinjam Siti Rosmayati
Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

This paper tries to determine the effect of cooperative reform on corporate governance in savings and loan cooperatives in Cimahi City, which has carried out various cooperative reforms towards the digital era that aims to improve corporate governance. So far, there is limited information regarding the results of some previous studies. The purpose of this study is to determine the effect of cooperative reform towards the digital era on corporate governance. This study adopted a correlational research design. The research sample is 100 cooperative members taken in January 2022. The constant in the research case is 0.184 and beta1 = 0.698, F is reform in the field of cooperatives and e is the standard error. Therefore, reforms in the cooperative sector affect Corporate Governance because the value of beta1 = 0.698≠0.. Descriptive and inferential statistics are used. The hypothesis was tested using a simple regression coefficient at a confidence level of 90%. This study reveals that cooperative reform has a significant effect on Corporate Governance. The study recommends that cooperatives should determine how to fully adopt reforms. The findings of this study can help scholars and policy makers to understand and formulate policies on reform.

Implementasi Linear Programming Dalam Mengoptimalkan Produksi Karet Olahan : Studi Pada Koperasi Produksi Perkebunan Karet Wangunwatie Muhammad Haris Fadhillah
Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

KPPKW latex productivity in 2013 – 2016 at KPPKW decreased by 13.48% which resulted in KPPKW not being able to produce processed rubber optimally, causing production costs and income to be not optimal. The purpose of this study was to test the optimum model of processed rubber at KPPKW. The method used in this research is a case study method with the help of linear programming using LINDO 6.1 software. The results showed that the optimal production cost was Rp 219,262,253 and the optimal profit was Rp 2,030,588.00 with an efficiency of 3.57% with a combination of RSS production of 135,292 kg and non-RSS of 6,000 kg. Analysis of resource status shows that the constraint that is limiting the production of processed rubber in KKPKW are auxiliary materials and non-RSS production estimates. With this research, it is hoped that it can be applied to cooperatives for optimal rubber planning in the future.

Perancangan Sistem Informasi Akuntansi Pencatatan Simpan Pinjam Arman Maulana
Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Cooperative is a legal entity established by an individual or a cooperative legal entity, with the separation of the members' assets which become the capital to run a business, which fulfills the common aspirations and needs in the economic, social and cultural fields in accordance with the values and principles of the cooperative. The savings and loan system that runs at Primkop Kartika Ardagusema still uses manual recording without using an information system. With human records, there are often errors in recording and the resulting reports are inaccurate. In order to improve service to members and overcome existing problems, a savings and loan information system is needed, an information system created using the waterfall method. And use netbeans for database storage. After conducting research on Primkop Kartika Ardagusema, it can be concluded that this cooperative still uses a manual system for its savings and loan transactions. This manual system does not support its operational activities. Errors during data processing still occur frequently. With this computerized system, it is hoped that it can solve previous problems and can produce more accurate reports so that service to members is better.

Penilaian Pemeringkatan Koperasi Di Kabupaten Lingga Periode Tahun 2019 Yudith Dwi Astuti; Eka Setiajatnika; Trida Gunadi
Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

The purpose of this study was to assess the ranking of cooperatives in measuring the performance and development of service-oriented cooperatives. Through this assessment effort, it is hoped that internally cooperatives will be able to improve performance and learning (capacity building) to reinforce their identity as pillars of the people's economy. This research method is a type of inequality evaluation model research (the discrepancy evaluation model). This study evaluates the performance of nine cooperatives in the Lingga Regency, Riau Islands Province in 2019 using the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015. The results of the performance assessment and ranking of the nine cooperatives are: 1) Primkopal Lanal obtained a total score of 266, with a Qualified Enough qualification and ABB Predicate; 2) KPRI Handayani Elementary School Teachers (Lingga Utara) obtained a total score of 286, qualified enough and predicated ABB; 3) The Anugerah Cooperative of SMPN I Singkep obtained a total score of 265, qualified with Enough qualifications and the ABB predicate; 4) The Linga Lestari Mangrove Cooperative obtained a total score of 263, Qualified Enough qualification and ABB Predicate; 5) The Mekar Lestari Cooperative (Singkep Pesisir) obtained a total score of 275, with a Qualified Enough qualification and ABB predicate; 6) The Singkep Sejahtera Cooperative (West Singkep) obtained a total score of 266, qualified with Sufficient Quality and ABB Predicate; 7) KSU Prima Bermahligai (West Singkep) obtained a total score of 264, Qualified Enough qualification and ABB Predicate; 8) KSU Gender Maritime obtained a total score of 261, Qualified Enough qualification and ABB Predicate; and 9) Pasar Bersama Maju Cooperative obtained a total score of 301, Qualified Enough qualification and ABB Predicate.

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Editorial Address Kawasan Pendidikan Tinggi Jatinangor, Jl. Raya Jatinangor KM. 20, 5, Kabupaten Sumedang, Jawa Barat, Indonesia

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Contact Name
-

Contact Email
koaliansicooperativejournal@gmail.com

Phone
+6285864888385

Journal Mail Official
koaliansicooperativejournal@gmail.com

Editorial Address
Kawasan Pendidikan Tinggi Jatinangor, Jl. Raya Jatinangor KM. 20, 5, Kabupaten Sumedang, Jawa Barat, Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA