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

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The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.643 KB) | DOI: 10.32670/fairvalue.v5i1.2259

Abstract

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan Sagita, Melda; Sugiyanto, Sugiyanto; Sumaryana, Fitriana Dewi
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.
Pengaruh current ratio dan struktur modal terhadap return on equity Hernawati, Euis; Muthmainnah, Muthmainnah; Ikhsan, Sugiyanto
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.v5i4.2598

Abstract

A good company's capital structure has an influence on the entity's financial condition, which basically will also encourage the entity's ability to earn profits. This study aims to determine the effect of current ratio and capital structure as independent variables, both simultaneously and partially, on return on equity as the dependent variable. The object of this study is PT Unilever Indonesia's financial statements for the period 2015–2019. This empirical testing activity uses causal research through a quantitative approach. The data analysis used was multiple linear regression analysis, and the research sample technique used purposive sampling. The results and conclusions in the study obtained simultaneously indicate that the independent variables, namely current ratio and capital structure, have a significant influence on return on equity as the dependent variable. Meanwhile, partially based on the results of the empirical test, the results show that the current ratio does not have a significant effect on return on equity, while capital structure has a significant effect on return on equity.
Pengaruh makroekonomi terhadap imbal hasil obligasi Indonesia Insan Baihaqqy, Mochammad Rizaldy; Ikhsan, Sugiyanto; Sukmayana, Dodi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Investment is integral to improving a country's economy; the more investors who invest in a country, the more direct development activities will run well. Interestingly, there is an investment sector, namely bonds, which are attractive to be purchased by both foreign and local investors. Various studies provide various conclusions on the variables that affect bond yields. Inflation, interest rates and exchange rates will be used in this study as macroeconomic variables from 2010 to 2020. This study uses a quantitative methodology to investigate the relationship between bond yields and macroeconomic conditions. The research findings show that inflation, currency exchange rates, and interest rates do not affect bond yields. This indicates that macroeconomic changes have no impact on bond yields.
Analisis Rasio Berdasarkan Kepmen BUMN Nomor Kep-100/Mbu/2002 Sebagai Penilaian Tingkat Kesehatan Perusahaan dari Aspek Keuangan : Studi Kasus pada PT Semen Baturaja Tbk tahun 2020-2022 Gunardi, Gunardi; Aisyah Ramadani, Asih; Wulan Septiani, Dian; Siti Rostiana, Tanti; Ikhsan, Sugiyanto
Koaliansi : Cooperative Journal Vol. 3 No. 1 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v3i1.4076

Abstract

Every company needs information about the health level of its company, to boost productivity and competitiveness including the state-owned companies.. Therefore, the government released BUMN Ministerial Decree Number Kep-100/MBU/2002 which explains the assessment of the health level of BUMN. The aim of this research is to measure the financial health of PT Semen Baturaja Tbk, in accordance with the criteria set out in the Decree of the Minister of BUMN Number Kep-100/MBU/2002 concerning the assessment of the health of BUMN. The method used in this research is the quantitative descriptive method. Financial data is taken from the financial reports of PT Semen Baturaja Tbk from the period 2020 to 2022. The results of the research show that PT Semen Baturaja Tbk in 2020 succeeded in achieving category A with a healty predicate, while in 2021 and 2022 PT Semen Baturaja Tbk received a healthy predicate with achievement in AA category.
Analysis of asset growth in relation to profitability and economic benefits members of puspa mekar cooperative Baihaqqy, Mochammad Rizaldy Insan; Salsabila, Nusuki; Ikhsan, Sugiyanto; Ernawati, Nani; Yuliawati, Yupi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): 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: 10.55904/abmrrf41

Abstract

The purpose of the study is to obtain an overview of the relationship between asset growth and return on assets (ROA) as well as find out what factors affect the ROA at Puspa Mekar KUD and also find out the state of economic benefits for members. The method used in this study is descriptive with a quantitative approach. The variables used are asset growth and profitability ratio, namely ROA and to analyze ROA factors, namely profit margin and total assets turnover (TATO). The data used was obtained from interviews and secondary data in the form of financial statements for the last five years. The results showed that the relationship between asset growth and ROA has a significant influence with a quite strong positive relationship. In addition, it is known that the influencing factors, namely ROA based on profit margin TATO are caused by the use of assets that are less effective and not optimal in controlling the costs of their operational activities. For direct and indirect economic benefits at Puspa Mekar KUD, members do not feel the benefits of price and SHU part of members, but members get many benefits in the form of services, only in the financial service unit members have felt the economic benefits.
Housing Cooperatives: Exploring Sustainable, Affordable, and Inclusive Living Diah Nofitasari; Ahmad Subagyo; Fitriana Dewi Sumaryana; Sugiyanto Ikhsan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.18320

Abstract

This study addresses the persistent global housing crisis, marked by rapid urbanization, rising land and construction costs, and increasing income inequality. The research aims to critically analyze housing cooperatives as a sustainable and inclusive solution to these challenges, focusing on their capacity to provide adequate and affordable housing where market-driven models have fallen short.A qualitative approach is adopted, combining an extensive literature review with comparative case studies from Indonesia, India, Jordan, Australia, Saudi Arabia, and Europe. The analysis covers the historical development, legal and policy frameworks, financing models, governance structures, and social and environmental impacts of housing cooperatives. The findings reveal that housing cooperatives significantly enhance affordability, promote social inclusion, and strengthen community resilience, especially when supported by enabling legal frameworks, innovative financing, and strong participatory governance. However, challenges such as regulatory complexity, limited access to long-term funding, and low public awareness persist. To maximize the potential of housing cooperatives, the study recommends strengthening legal recognition, fostering financial innovation, building institutional capacity, and encouraging multi-stakeholder collaboration. These measures are essential for advancing equitable and sustainable urban development.
Pelatihan Pengembangan Usaha Koperasi Rumah Sakit Citra Mandiri Dr. Cipto di Jakarta Sugiyanto Ikhsan; Udin Hidayat; Mohammad Fahreza
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 4 No 2 (2023): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Dalam era globalisasi dan persaingan yang semakin ketat, perusahaan-perusahaan badan usaha di berbagai sektor harus terus beradaptasi dalam mengembangkan usahanya. Artinya, penting bagi suatu koperasi melakukan pengembangan usaha, dimana hal ini dilakukan untuk memastikan keberlanjutan dan kesuksesan koperasi. Dalam dunia bisnis yang kompetitif, koperasi perlu terus mengembangkan usaha mereka agar tetap relevan dan dapat bersaing. Maka perlu adanya pelatihan agar lebih memperkuat kinerja usaha dalam melakukan pengembangan usaha pada Koperasi. Untuk metode pelatihan pengembangan usaha pada Koperasi RSCM Dr. Cipto Jakarta menggunakan pendekatan yang interaktif dan praktis, dimana peserta terlibat dalam diskusi kelompok, studi kasus, simulasi, dan latihan praktis. Dengan adanya pelatihan ini peserta dapat memahami perihal pelaksanaan pengembangan usaha melalui penetrasi pasar, pengembangan produk, pengembangan pasar, dan diversifikasi produk selain itu dampak positif dan alternatif usaha yang bisa dilakukan. Selain itu peserta terdorong untuk berupaya mengimplementasikan hal-hal yang perlu diperhatikan pada saat melakukan pengembangan usaha.
Tantangan dan Peluang Transformasi Digital sebagai Strategi Penguatan Koperasi di Era Revolusi Industri 4.0 dan Society 5.0 Sugiyanto Ikhsan; Mohammad Fahreza; Udin Hidayat
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 6 No 2 (2025): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Perkembangan teknologi digital yang pesat di era Revolusi Industri 4.0 dan Society 5.0 menuntut koperasi untuk bertransformasi agar mampu bertahan dan bersaing. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus koperasi dalam menghadapi tantangan digital melalui pelatihan transformasi digital berbasis model bisnis modern. Metode yang digunakan adalah pelatihan partisipatif yang dilaksanakan selama tiga hari dengan pendekatan andragogi, studi kasus, diskusi kelompok, serta penyusunan rencana aksi digitalisasi koperasi. Materi pelatihan mencakup pengenalan model bisnis digital seperti marketplace, subscription, dan layanan on-demand, serta regulasi pendukung seperti UU Cipta Kerja dan PP No. 7 Tahun 2021. Hasil kegiatan menunjukkan peningkatan pemahaman peserta hingga ±30%, penyusunan rencana aksi digital koperasi, dan identifikasi tantangan serta solusi adaptif. Kegiatan ini membuktikan bahwa intervensi edukatif melalui pelatihan praktis dapat mendorong koperasi menjadi entitas yang adaptif, inklusif, dan berdaya saing di era digital.
Pelatihan Peningkatan Kualitas Pengawas Internal Koperasi Di Provinsi Kalimantan Barat Sugiyanto Ikhsan; Udin Hidayat; Mohammad Fahreza
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 5 No 1 (2024): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Dalam era dinamis ekonomi dan tuntutan regulasi yang semakin ketat, Pengawas internal dalam konteks koperasi memiliki peran yang sangat penting dalam memastikan kelancaran operasional,kepatuhan terhadap aturan, dan manajemen risiko yang efektif. Pengawasan adalah fungsi utamamanajemen yang berorientasi pada tujuan dengan kata lain pengawasan sangat penting untuk mencapai tujuan suatu organisasi. Koperasi sebagai entitas ekonomi yang unik memiliki karakteristik tersendiri, yang menuntut adanya pengawasan internal yang handal dan mampu beradaptasi dengandinamika lingkungan bisnis. Kondisi ini menegaskan perlunya meningkatkan kualitas pengawas internal secara terus menerus agar mampu merespons perubahan eksternal dan internal dengan optimal. Ada beberapa aspek yang perlu diperhatikan oleh pengawas koperasi untuk meningkatkan kualitas pengawas internal koperasi yaitu mengenai kepatuhan dan etika, tata kelola yang baik bagikoperasi serta manajemen risiko. Dengan adanya pelatihan peningkatan kualitas pengawas internalkoperasi ini diharapkan pengawas koperasi mempunyai kemampuan manajerial, teknis, dan berjiwa wirakoperasi, sehingga pengelolaan koperasi mencerminkan suatu ciri yang dilandasi prinsip-prinsip koperasi.
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