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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bandung Conference Series: Economics Studies Jurnal Ekonomi, Manajemen, Akuntansi E-Coops-Day : Jurnal Ilmiah Abdimas

Ikhsan, Sugiyanto

Universitas Koperasi Indonesia

Author-ID : 1396682

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document

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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

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).

Peran Kompetensi Dalam Meningkatkan Kinerja Karyawan Melalui Motivasi Erick Ivan Gian; Hendy Satria; Florentina Blandina Parapaga; Luh Sri Kasih; I Putu Ajie Windu Kertayoga; Sugiyanto Ikhsan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): 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 | DOI: 10.36418/covalue.v14i2.3699

Penelitian ini bertujuan untuk menguji pengaruh: (1) kompetensi terhadap motivasi, (2) kompetensi terhadap kinerja karyawan, (3) motivasi terhadap kinerja karyawan. Desain penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif kausal. Dalam penelitian ini yang menjadi subjek penelitian adalah karyawan pada Hotel New Garuda dan objek penelitian adalah [kompetensi, kinerja karyawan dan motivasi. Populasi yang diambil dalam penelitian ini adalah seluruh karyawan Hotel New Garuda berjumblah sebanyak 28 orang. Data dikumpulkan dengan wawancara, pencatatan dokumen dan metode kuesioner, serta dianalisis dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) kompetensi berpengaruh signifikan terhadap motivasi, (2) kompetensi berpengaruh signifikan terhadap kinerja karyawan, (3) motivasi berpengaruh signifikan terhadap kinerja karyawan.

The Effect of Bank Characteristics on Return on Asset with Macroeconomics as Moderation Dadang Agus Suryanto; Sussy Susanti; Sugiyanto Ikhsan
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.3209

The banking industry as a sub-system of the financial services industry is often considered as one of the determinants in the course of a country's economy, because banking can be used as a barometer of a country's economic stability. Healthy bank growth is a sign of an improving country's economy, so from a macro perspective it is an important industry that gets attention from the government. Profitability is one of the references for banking performance, the higher the profit earned indicates the company's performance is good. Return on Asset (ROA) as an indicator of financial success used to determine the efficiency of a business in creating profits through the utilization of its total assets. An increase in ROA indicates that the bank company has strong future prospects due to opportunities for profit growth. Therefore, to maintain or increase ROA, it is necessary to pay attention to influencing factors, including Capital Adequacy Ratio (CAR), Loan To Deposit Ratio or Loan To Funding Ratio (LDR / LFR) and Non Performing Loan (NPL) as well as economic growth (GDP) and Inflation as macroeconomics that have an impact on the people's economy. This research uses a quantitative approach, using data from state-owned banks during 2010-2020. Data analysis using multiple regression tests previously carried out classical assumption tests, so as to obtain research results that are relevant to the state of banking companies. The results showed that partially NPL, GDP, and Inflation have an influence on ROA, while CAR and LDR have no influence on ROA. The moderation model shows that GDP is able to moderate CAR, NPL. and Inflation, while Inflation is only able to moderate NPL and GDP.

Strategi Pengembangan Ekonomi Lokal melalui Koperasi Multipihak Ahmad Subagyo; Diah Nofitasari; Sugianto Ikhsan; Muhammad Fahreza
Bandung Conference Series: Economics Studies Vol. 4 No. 4 (2024): Special Issue: Perguruan Tinggi Mandiri Gotong Royong Membangun Desa (PTMGRMD)
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcses.v4i4.12596

Abstract. Local economic development is an important effort in strengthening the economy of a region. Multi-stakeholder cooperatives, which involve various stakeholders, have a strategic role in encouraging local economic development through community empowerment and the development of micro, small, and medium enterprises (MSMEs). This study aims to analyze the role of multi-stakeholder cooperatives in local economic development in Tomo District, Sumedang Regency, and to formulate relevant and effective strategies to overcome the main problems faced by local MSMEs, such as capital, marketing, and product packaging. This case study uses a SWOT analysis approach to identify internal factors (strengths and weaknesses) and external factors (opportunities and threats) related to the establishment of multi-stakeholder cooperatives in Tomo District. Data analysis was carried out by comparing internal and external factors, and compiling a SWOT matrix to formulate alternative strategies. The results of the study indicate that multi-stakeholder cooperatives have great potential in supporting local economic development in Tomo District. However, there are challenges such as limited capital, lack of community knowledge about cooperative management, limited marketing infrastructure, and low technological capabilities among MSME actors. Based on the SWOT analysis, this study recommends a strategy for establishing multi-party cooperatives involving various parties, increasing human resource capacity, easier access to financing, developing downstream businesses, digital marketing, and partnerships with various parties. The implementation of this strategy is expected to increase the competitiveness and sustainability of MSMEs in Tomo District, as well as encourage inclusive and sustainable local economic development. Abstrak. Pengembangan ekonomi lokal merupakan upaya penting dalam memperkuat perekonomian suatu daerah. Koperasi multipihak, yang melibatkan berbagai pemangku kepentingan, memiliki peran strategis dalam mendorong pembangunan ekonomi lokal melalui pemberdayaan masyarakat dan pengembangan usaha mikro, kecil, dan menengah (UMKM). Penelitian ini bertujuan untuk menganalisis peran koperasi multipihak dalam pengembangan ekonomi lokal di Kecamatan Tomo, Kabupaten Sumedang, serta merumuskan strategi yang relevan dan efektif untuk mengatasi permasalahan utama yang dihadapi UMKM setempat, seperti permodalan, pemasaran, dan pengemasan produk. Studi kasus ini menggunakan pendekatan analisis SWOT untuk mengidentifikasi faktor internal (kekuatan dan kelemahan) serta faktor eksternal (peluang dan ancaman) terkait pendirian koperasi multipihak di Kecamatan Tomo. Analisis data dilakukan dengan membandingkan faktor internal dan eksternal, serta menyusun matriks SWOT untuk merumuskan alternatif strategi. Hasil penelitian menunjukkan bahwa koperasi multipihak memiliki potensi besar dalam mendukung pengembangan ekonomi lokal di Kecamatan Tomo. Namun, terdapat tantangan seperti keterbatasan modal, kurangnya pengetahuan masyarakat tentang manajemen koperasi, infrastruktur pemasaran yang terbatas, dan rendahnya kemampuan teknologi di kalangan pelaku UMKM. Berdasarkan analisis SWOT, penelitian ini merekomendasikan strategi pendirian koperasi multipihak yang melibatkan berbagai pihak, peningkatan kapasitas sumber daya manusia, akses pembiayaan yang lebih mudah, pengembangan usaha hilir, pemasaran digital, dan kemitraan dengan berbagai pihak. Implementasi strategi ini diharapkan dapat meningkatkan daya saing dan keberlanjutan UMKM di Kecamatan Tomo, serta mendorong pembangunan ekonomi lokal yang inklusif dan berkelanjutan.

Analysis of the impact of the covid-19 pendemic on the development of all sectors in west java Sugiyanto Ikhsan; Udin Hidayat
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 2 (2024): 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

This study aims to determine the impact of the COVID-19 pandemic on the development of business fields throughout the sector in West Java. The covid-19 pandemic that has spread lately caused the development of business fields throughout the sector in West Java is almost in decline. The method used in this study is a descriptive quantitative method using a secondary data analysis approach. Based on the results of research almost all business field sectors have suffered a decline there are only a few sectors that are still growing positively, in addition there are some excellent sectors that are supporting the economy of West Java such as Agriculture, forestry and fisheries sector, Information and Communication Sector and, education services sector. This is based on a comparative analysis (Moving based index) of PDRB data that has been processed to find out the development of the business field in the midst of the COVID-19 pandemic as well as LQ analysis to find out what superior sectors West Java has in the midst of the pandemic

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 | DOI: 10.32670/ht.v1i2.1061

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.

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

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; Sobarna, Nanang
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

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

Analisis kredit bermasalah ditinjau dari non performing loan (NPL) pada PT Bank Mandiri (persero) Tbk Gunardi, Gunardi; Karyadi, Karyadi; Pujianti, Anisya; Zahra, Shafira; Ksatria, Panji; Munggaran, M.Zakky; Hanifah, Salma; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.

Pengaruh penerapan E-SPT, pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Mahpudin, Endang; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to ascertain and evaluate the impact of E-SPT Implementation, Knowledge, and Socialization on Personal Taxpayer Compliance in TelukJambe Village. A questionnaire-based primary data set was used in the study, which employed quantitative methodologies. 620 persons participated in the study's population. In this study, 86 respondents made up the sample. Purposive sampling is the sampling method employed. The findings revealed that Socialization had no major impact on people's tax payer compliance, knowledge had a substantial impact, and the implementation of E-SPT had no significant impact on taxpayer compliance. E-spt, knowledge, and socialization all have an impact on tax payer compliance.

Co-Authors Adri Arisena Ahmad Subagyo Ahmad Subagyo Aisyah Ramadani, Asih Baihaqqy, Mochammad Rizaldy Insan Berlinda Yuliana Bogar Dadang Agus Suryanto Diah Nofitasari Diah Nofitasari Disman, Disman Eka Setiajatnika Endra Herdiansyah Erick Ivan Gian Fitriana Dewi Sumaryana Fitriana Dewi Sumaryana Hanifah, Salma Herdiansyah, Endra Hernawati, Euis I Putu Ajie Windu Kertayoga Indradewa, Rhian Inne Risnaningsih Insan Baihaqqy, Mochammad Rizaldy Karyadi Karyadi Ksatria, Panji Laely Purnamasari Laely Purnamasari Luh Sri Kasih Lukmanulhakim Almamalik Mahpudin, Endang Maya Sari Mohammad Fahreza Munggaran, M.Zakky Muthmainnah Muthmainnah Nanang Sobarna Nugraha Nugraha Parapaga, Florentina Blandina Pujianti, Anisya Rima Elya Dasuki Sagita, Melda Salsabila, Nusuki Satria, Hendy Septiawan, Budi Setiawan , Entang Siti Rostiana, Tanti Sugiyanto Sugiyanto Sukmayana, Dodi Sussy Susanti Syafirah Sehaq Toufiq Agung Pratomo Sugito Putra Udin Hidayat Udin Hidayat Veranita, Mira Wulan Septiani, Dian Yupi Yuliawati Zahra, Shafira

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