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Youth for Cooperative, Why Not? Miya Dewi Suprihandari; Sri Lestari; Mochamad Ardi Setyawan
Journal of Islamic Economics Perspectives Vol. 4 No. 2 (2022): September (2022) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v4i2.89

Abstract

The younger generation is the next generation of the nation in all respects, so that the nation becomes better. They are obliged to protect what has become the basis of a nation from changes that can eliminate the characteristics of a nation. The ability of the next generation must be supported to develop by the nation and state, so that the characteristics of a nation and state can be maintained and developed for the better for the whole community, for example cooperatives. The development of the world makes most of the younger generation less remember and less interested in developing one of the characteristics of the nation in the economic field. So that at this time the existing cooperatives tend to appear underdeveloped in Indonesia, because there tends to be a lack of regeneration in their organizational structure. To overcome this, the government should also assist the process of making cooperatives into organizations that are able to attract the younger generation to work for the organization and community members who are part of it, and help the government seek to increase people's income, whether they are members or not.
PENGUKURAN TINGKAT EFISIENSI DAN KONTROL OPTIMAL UKM BATIK DI KABUPATEN BANYUWANGI MENGGUNAKAN PENDEKATAN COBB-DOUGLASS DAN STOCHASTIC FRONTIER ANALYSIS Hayati, Cucu; Suprihandari, Miya Dewi; Setyawan, Mochamad Ardi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4679

Abstract

Penelitian ini menganalisis elastisitas faktor-faktor yang berpengaruh pada tahap produksi UKM batik Banyuwangi. Dari total populasi sebanyak 40 UKM batik, peneliti mengambil data dari 12 UKM batik yang aktif dalam proses produksi. Pendekatan dalam menganalisis yang diterapkan adalah panel data regression. Hasil estimasi menunjukkan bahwa elastisitas faktor modal dan alat produksi berpengaruh searah secara nyata terhadap nilai produksi batik. Artinya, peningkatan modal dan penggunaan alat produksi yang lebih baik akan meningkatkan produksi batik secara signifikan. Sebaliknya, elastisitas faktor tenaga kerja menunjukkan pengaruh signifikan tetapi negatif, yang berarti peningkatan jumlah tenaga kerja justru mengurangi produksi batik dalam kasus UKM batik di Banyuwangi. Dari hasil analisis, ditemukan bahwa faktor modal memiliki pengaruh terbesar terhadap produksi batik. Sementara itu, elastisitas faktor bahan baku tidak menunjukkan pengaruh signifikan terhadap nilai produksi, yang mengindikasikan bahwa variasi dalam penggunaan bahan baku tidak mempengaruhi output produksi secara substansial. Penelitian ini juga menemukan bahwa produksi batik oleh UKM batik di Banyuwangi mengalami increasing return to scale, dengan nilai koefisien 1,627676 > 1, yang menunjukkan bahwa peningkatan input dapat menghasilkan peningkatan output yang lebih besar. Ini berarti UKM batik di Banyuwangi memiliki potensi untuk meningkatkan nilai produksi lebih lanjut. Nilai R-squared (R²) sebesar 0,892454 menunjukkan bahwa 89,25% variasi dalam produksi batik dijelaskan dari elastisitas modal, tenaga kerja, alat produksi dan bahan baku.
Religius Tourism : Bless for Everyone, Now and Then in Indonesian Economics Value Miya Dewi Suprihandari, Miya Dewi Suprihandari
Journal of Islamic Economics Perspectives Vol. 2 No. 1 (2020): September (2020) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v2i1.35

Abstract

Religion as the most important foundation of human life is also a unifying difference between humans. Between people, they are connected when some of them need some things that are not owned by some other, whatever their religion. In Indonesia, especially in areas known as the origin of several deceased religious leaders, now it has turned into a spot that is visited by many followers or groups of people of different faiths to get information as educational material for them. These conditions make the economic conditions of the area begin to change, where the surrounding community prepares everything that is expected to be able to support the changing situation and conditions. Religious tourism spot has become one of the phenomena of the emergence of economic changes in the surrounding community to grow to be more positive than the previous condition. Religious tourism is a turning point in the growth of the religious value of the community and the economic value of the surrounding community and migrant communities in the area, even regional income. To support this condition, it would be wise for the local government at the location to provide support in the form of improved suggestions and supporting infrastructure for the smooth and development of the economic conditions of the people in particular, and for local governments in general.
Optimalization of Marketing Strategy Innovation and Business Model Development: Study of The MAY a Water Refill Depot Sanggarwati, Diah Ayu; Lestari, Sri; Suprihandari, Miya Dewi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15250

Abstract

Small and Medium Enterprises (SMEs) face a growing number of difficult business variables in the fast-paced globalization period, particularly in the face of intense competition and shifting consumer behavior brought on by technological improvements. The MAY refillable drinking water depot, situated in Surabaya, is one SME that has experienced a substantial decline in sales as a result of this rivalry. This article examines MAY Depot's marketing approach, which made use of the 7P marketing mix, SWOT analysis, and the creation of a Business Model Canvas (BMC) to identify creative solutions. This study employs a qualitative descriptive methodology to offer comprehensive insights into MAY Depot's market prospects and business issues. The end objective is to enhance the company's sustainability and competitiveness. It is anticipated that the research's conclusions will offer useful advice to companies in comparable circumstances. Keywords: Business Model Canvas, Marketing Strategy, SWOT Analysis.
TATA KELOLA USAHA PETERNAKAN DI ERA GLOBAL: STRATEGI ADAPTIF DAN BERKELANJUTAN BAGI UMKM PETERNAKAN UNGGAS DI KABUPATEN PASURUAN, JAWA TIMUR Susanto, Ari; Suprihandari, Miya Dewi; Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4499

Abstract

Globalization creates challenges and opportunities for poultry farming MSMEs in Pasuruan Regency, East Java, in terms of market competition, cost pressures, and demands for animal welfare and environmental standards. This study aims to analyze adaptive and sustainable governance strategies that MSMEs can adopt to improve their competitiveness and business resilience (Gerber, P. J., et al., 2013). The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews with 12 key informants consisting of MSME owners, feed supplier partners, and representatives of related agencies, field observations, and reviews of policy documents. The findings indicate that the main adaptive strategies include the adoption of simple technologies such as a modified closed house system for energy efficiency, vertical integration with feed supplier partners, and diversification of processed products. Meanwhile, sustainability strategies are realized through the implementation of collaborative biogas-based waste management and local halal certification to expand market access. However, significant obstacles are still encountered in limited capital, access to modern management training, and fluctuations in global feed prices. The novelty of this research lies in the integration of adaptive strategies based on simple technological efficiency with a collaborative sustainability approach based on a circular economy in the context of local poultry farming MSMEs, which has not been specifically discussed in previous studies at the regional level. This study recommends the need for multi-stakeholder policy synergy that strengthens access to financing, supporting infrastructure, and sustainable mentoring based on local wisdom. The implementation of this strategy is expected to form a model of poultry farming business governance that is resilient in facing global dynamics without ignoring the principles of a circular economy and the socio-culture of local communities.
Implementasi Sak Emkm dan Pengendalian Internal Sebagai Upaya Meningkatkan Kualitas Informasi Keuangan UMKM (Toko WJS) Oktavia Amanda Pratiwi; Taufik Kurniawan; Miya Dewi Suprihandari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8597

Abstract

Penelitian ini bertujuan untuk menganalisis praktik pencatatan keuangan dan pengendalian internal pada Toko WJS serta menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Permasalahan yang dihadapi Toko WJS adalah pencatatan transaksi yang masih sederhana dan belum terstruktur sehingga informasi keuangan yang dihasilkan belum akurat dan belum dapat digunakan secara optimal sebagai dasar pengambilan keputusan usaha. Selain itu, belum adanya pemisahan fungsi dan tugas dalam pengelolaan keuangan menyebabkan sistem pengendalian internal belum berjalan secara efektif. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh kemudian dianalisis untuk mengetahui kondisi pencatatan keuangan dan penerapan pengendalian internal pada usaha tersebut. Hasil penelitian menunjukkan bahwa sistem pencatatan keuangan Toko WJS masih terbatas pada pencatatan kas masuk dan kas keluar tanpa penyusunan laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan sesuai SAK EMKM. Pengendalian internal yang diterapkan juga belum memadai karena seluruh aktivitas pengelolaan keuangan masih dilakukan oleh satu pihak tanpa adanya pembagian tugas yang jelas. Kondisi tersebut berpotensi menimbulkan kesalahan pencatatan, kecurangan, serta kesulitan dalam melakukan evaluasi kinerja usaha. Penelitian ini berhasil menyusun laporan keuangan Toko WJS sesuai dengan SAK EMKM dan memberikan rekomendasi perbaikan pengendalian internal yang dapat diterapkan oleh pemilik usaha guna meningkatkan akurasi informasi keuangan, efektivitas pengelolaan usaha, dan kualitas pengambilan keputusan bisnis.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Program Studi Akuntansi Untuk Menjadi Guru Maharani Putri Priyani; Ramadani Ladysie; Putri Kuning Sri Wedari; Mayang Saputri; Lince Lidia Sagala; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 3 (2023): MARCH 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i3.31

Abstract

This study aims to determine the factors that influence the interest of accounting students in the study program to pursue a career in teaching. A qualitative descriptive approach was used to collect data based on respondents' answers, enabling the identification of factors that shape the interest of accounting students in becoming teachers. The factors explored include internal factors such as motivation and perception, as well as external factors such as family and peer environment. The study population consists of accounting students from the class of 2022 at STIE Mahardika Surabaya. The findings reveal that the main factors influencing accounting students' interest in becoming teachers are their perception of the teaching profession and the influence of the family and peer environment. Ultimately, it can be concluded that perception is the most significant internal factor impacting their interest.
ANALISA PERBANDINGAN EFEKTIVITAS SISTEM PENJUALAN SECARA DIGITAL DAN NON DIGITAL PRODUK MIE KERING PT. SURYA PRATISTA HUTAMA Rizky Marshanda Putri Arifin; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.133

Abstract

PT Surya Pratista Hutama (SUPRAMA) is one of the major industries producing dry noodles in East Java. To expand and develop its dry noodle products, a well-structured and evenly distributed sales system is crucial for sustained business growth. In this context, both digital and non-digital sales systems have emerged as viable options. Particularly in this digital age, numerous tools and platforms facilitate business development for entrepreneurs. The research methodology employed in this study is qualitative, utilizing an evidence-based literature review approach. Every business requires an efficient and appropriate sales system to support continuous growth. Consequently, companies must adopt both digital and non-digital sales strategies. Digital sales systems, prevalent in today's technological landscape, offer ease and speed in conducting transactions. Findings from this study underscore the significant impact of digital and non-digital sales systems on business development, representing a progressive step towards enhancing business awareness. Expanding distribution networks and intensifying promotional efforts through digital marketing are key strategies highlighted in this research.
ANALISIS PERBANDINGAN TARIF PEMOTONGAN PPH PASAL 21 BERDASARKAN PERATURAN PEMERINTAH NO. 58 TAHUN 2023 DAN TARIF EFEKTIF RATA-RATA TAHUN 2024 (Studi Kasus PT Maheswari Daya Gemilang) Putri Diana Sari; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.136

Abstract

The basis for this research is the application of the new regulation on the rate of Income Tax (PPh) 21 through Government Regulation no. 58 of 203 which is the previous regulation, and in 2024 the Indonesian government began implementing a new rule, namely the Average Effective Rate 2024. In this research, a qualitative approach with the type of case study is used. The purpose of this research is to understand the phenomena experienced by the research subject, which is PT Maheswari Daya Gemilang, which is currently facing changes in PPh 21 rates. Not only that, the purpose of this research is to find out the overall how the company manages and implements policy changes in taxation rates. In addition, documentation studies are used to collect data by examining company documents related to the implementation of taxation policies, especially in the application of PPh chapter 21 rates. This research shows that the application of the Average Effective Rate 2024 has a good impact because its application is easier and more efficient because the TER rate system facilitates the calculation of tax calculations to be faster and more accurate.
IMPLEMENTASI STOCK OPNAME DALAM MENINGKATKAN PENGENDALIAN INTERN PADA KOPERASI KARYAWAN (Studi Kasus Koperasi Karyawan PT. Platinum Ceramics Industry Lebaniwaras, Kec. Wringinanom, Kab. Gresik) Muthi Dwika Ningrum; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.145

Abstract

In order to maintain the quality of the cooperative, the warehousing system must also be maintained so that the stored goods are controlled both physically and systemically, so that this makes it easier for employees to run the wheels of work optimally and efficiently. One of the things that can be done to control the stock of goods is stock-opname. This research is motivated because stock-opname activities can maintain the quality of inventory and maximise development activities in employee cooperatives. The purpose of this study was to determine (1) How to implement stock-taking in improving internal control in the PCI Employee Cooperative. (2) How is the implementation of internal control systems and procedures over the inventory of trade goods applied to the PCI Employee Cooperative. This research uses a qualitative approach; information is collected through interviews, observations, and documentation before being subjected to descriptive analysis. Primary and secondary data are used as data sources in this study. The results showed that the PCI Employee Cooperative in conducting stock-opname was able to implement in accordance with the principles of internal control, which included separation of duties, authorisation and documentation, physical and asset control, independent examination, reporting and feedback. PCI Employee Cooperative also shows that it has implemented adequate internal control systems and procedures over trade goods inventory, seen from several aspects such as a conducive control environment, appropriate risk assessment, effective control activities, periodic stock-taking, detailed and accurate recording systems, and clear receiving, storing and issuing procedures.
Co-Authors ., Mahmudah Abdillah, Hasan Agus Subandoro Ahmad, Muhammad Ali Amin Sadiqin Andriana, Balqis Ersa Anggi Oktita Wati Ardi Setyawan, Mohammad Ari Susanto ARI SUSANTO Bambang Sri Wibowo Diah Ayu Sanggarwati Dyah Wulansari Dyah Wulansari Emmywati Fitri Nur Latifah Fitriya, Wahyu Haider, Ajlal Hanifah Hasan Abdillah Hasan Abdillah Hayati, Cucu Iman Supriadi Kamudu, Fitria Komariah, Fitri Kusuma Adi Rahardjo Kusuma Adi Raharjo Kusumaningtyas, Menur Lazuardi, Sofyan Lince Lidia Sagala Ma'ruf, Muhammad Maharani Putri Priyani Mahmudah . Mahmudah Mahmudah Mahmudah Mahmudah Manape, Leonard Adrie Masyhuri, Mohammad Ali Mayang Saputri Mochamad Ardi Setyawan MOCHAMAD ARDI SETYAWAN Mohammad Ali Masyhuri Mohammad Ali Masyhuri Mohammad Ardi Setyawan Mohammad Zainuddin Mohammad Zainuddin, Mohammad Muhammad Ali Ahmad Muhammad Ali Masyhuri Muhammad Ali Masyhuri Muhammad Aly Umar Muhammad Aly Umar Muhammad Syauqi Muthi Dwika Ningrum Ningrum, Muthi Dwika Nurul Iman Nurul Iman Oktavia Amanda Pratiwi Parwita Setya Wardhani Pristiwantiyasih Pristiwantiyasih Pristiwantiyasih, Pristiwantiyasih Putri Arifin, Rizky Marshanda Putri Diana Sari Putri Kuning Sri Wedari Putri, Salsa Shabilla Raharjo, Kusuma Adi Ramadani Ladysie Risxa Ayu Rizky Marshanda Putri Arifin Rulam Ahmadi Rulam Ahmadi Sari, Aprilia Rofiana Sari, Putri Diana Setyawan, Mochamad Ardi Setyawan, Mochamad Ardi Sholicha, Dinia Nikmatus Siska Yustika Sofyan Lazuardi Sri Lestari SRI LESTARI Sri Wahyuni Stafrezar, Burhan Subandoro, Agus Sukma Ali Winata Taufik Kurniawan Teguh Purnomo Teguh Purnomo Teguh Purnomo, Teguh Wati, Anggi Oktita Wenni Indita Yuliardani Wenni Indita Yuliardani, Wenni Indita Winata, Sukma Ali Wulandari Hardjanti Yayah Atmajawati Yuli Kurniawati Yuli Kurniawati, Yuli