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All Journal Jurnal Akuntansi Aktual SAR (Soedirman Accounting Review): Journal of Accounting and Business The Accounting Journal of Binaniaga EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Journal of Social And Economics Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Islamic Digital Economics and Management Akuntansi: Jurnal Riset Ilmu Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi
Adi Wiratno
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Studi Deskriptif BMT Al Bahjah Online di KSPPS BMT Al Bahjah Cirebon Abdul Aziz; Ridwan Putra Mugiadi; Adi Wiratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3874

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan aplikasi BMT Al Bahjah Online di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Al-Bahjah. Sebagai salah satu koperasi terkemuka di Cirebon, KSPPS BMT Al-Bahjah telah mengembangkan aplikasi ini untuk meningkatkan layanan kepada anggota dan efisiensi operasional. Studi ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian mengungkapkan fitur utama BMT Al Bahjah Online, proses pengembangannya, serta dampak positif yang dirasakan oleh koperasi dan anggotanya. Aplikasi ini memungkinkan anggota untuk mengakses informasi, melakukan transaksi, dan berinteraksi dengan koperasi secara online, meningkatkan transparansi dan efisiensi. Namun, terdapat sejumlah kendala seperti literasi digital anggota dan infrastruktur teknologi yang harus diatasi. Penelitian ini berkontribusi pada pemahaman tentang penerapan teknologi aplikasi mobile di lingkungan koperasi dan memberikan rekomendasi untuk peningkatan berkelanjutan. Temuan ini dapat menjadi referensi bagi koperasi lain atau organisasi sejenis dalam mengadopsi teknologi digital untuk meningkatkan layanan dan operasional mereka.
The Role of Savings and Loan Cooperatives in MSME Development Efforts at KSPPS BTM Perkasa Purbalingga Sevita Sari Dewi; Suci Indah Pratiwi; Adi Wiratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3985

Abstract

Saving and Loan Cooperatives (KSPs) have become one of the main pillars in supporting the development of Micro, Small and Medium Enterprises (MSMEs) in various countries. This article analyzes the important role of KSPs in MSME development efforts, particularly in the context of KSPPS BTM Perkasa Purbalingga. This research uses descriptive qualitative methods with in-depth interviews and participatory observation to collect data from KSP members and management of KSPPS BTM Perkasa Purbalingga. The results show that KSP has a strategic role in providing access to capital, business assistance, and strengthening networks and collaboration for MSMEs. KSPPS BTM Perkasa Purbalingga has particulary succeeded in improving MSMEs' access to capital with affordable and flexible loan services. In addition, the assistance provided by KSP helps MSMEs to manage their businesses more effectively and efficiently. The active involvement of members in KSP activities also strengthens solidarity and mutual support among MSMEs. Collaboration between MSMEs in the form of joint product development or joint marketing has improved the competitiveness and market penetration of local MSMEs. This article concludes that KSPs, especially KSPPS BTM Perkasa Purbalingga, have a significant role in supporting the growth and development of MSMEs. The implication of this research is the need to continue to encourage the development of KSPs as well as strengthen cooperation between KSPs and MSMEs to create an inclusive and sustainable business ecosystem.
Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
ANALISIS JUMLAH ASET, JUMLAH SIMPANAN DAN JUMLAH ANGGOTA DENGAN SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM BERKAH GELORA MAJUSENTOSA Dwi Prisma Aristianingrum; Verrawati; Adi Wiratno
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.429

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak variabel modal koperasi, aset, dan jumlah anggota terhadap Sisa Hasil Usaha (SHU) di Koperasi Simpan Pinjam Berkah Gelora Majusentosa (KSP Berkah Gelora). Metode penelitian ini mengadopsi pendekatan kualitatif dan menggunakan KSP Berkah Gelora sebagai populasi penelitian. Teknik pengumpulan data melalui hasil laporan keuangan yang telah diaudit. Analisis data dilakukan menggunakan analisis deskriptif yang menghubungkan antara hasil data sekunder yaitu laporan keuangan yang telah diaudit dan membandingkan dengan hasil penelitian lain yang sebelumnya.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN KOPERASI (STUDI PADA KOPERASI CERIA RUMAH SAKIT UMUM DAERAH AJIBARANG TAHUN 2022–2024) Muhammad Raihan Alfiansyah; Faris Anwar Abdul Aziz; Adi Wiratno
Bridging Journal of Islamic Digital Economics and Management Vol. 2 No. 4 (2025): Agustus-November
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja keuangan Koperasi Ceria di Rumah Sakit Umum Daerah Ajibarang selama tahun 2022–2024. Penelitian ini menggunakan metode deskriptif kuantitatif berdasarkan data keuangan sekunder, termasuk neraca dan laporan Sisa Hasil Usaha. Kinerja keuangan dinilai menggunakan rasio likuiditas, aktivitas, dan profitabilitas sesuai dengan standar yang ditetapkan oleh Kementerian Koperasi dan UKM. Hasilnya menunjukkan bahwa rasio likuiditas, yang diwakili oleh rasio lancar, rasio cepat, dan rasio kas, berada dalam kategori sangat baik, yang menunjukkan solvabilitas jangka pendek yang kuat. Rasio aktivitas juga termasuk dalam kategori sangat baik, yang mencerminkan pemanfaatan aset yang efisien dan struktur modal yang solid. Namun, rasio profitabilitas menunjukkan hasil yang moderat, di mana pengembalian investasi cukup baik, sementara pengembalian ekuitas tetap rendah karena ekuitas yang tinggi dibandingkan dengan laba. Secara keseluruhan, kinerja keuangan koperasi stabil dan sehat, meskipun peningkatan profitabilitas diperlukan untuk meningkatkan keberlanjutan di masa mendatang.
Pengaruh Environmental, Social, and Governance Disclosure (ESGD) pada Nilai Perusahaan: Peran Ukuran Perusahaan sebagai Variabel Moderasi Sri Eka Noviyanti; Adi Wiratno
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.7502

Abstract

 This study aimed to analyze the effect of Environmental, Social, and Governance Disclosure (ESGD) on firm value by considering firm size as a moderating variable. The research method used was quantitative. The type of data in this study was secondary data, namely annual reports and sustainability reports of mining companies for the 2021–2023 period. The sampling technique was carried out through a purposive sampling method, resulting in a total of 81 company data were obtained for the sample. The data were analyzed using SPSS 26. The results of the study showed that ESGD had a negative effect on firm value due to high costs that reduced profitability, leading investors who prioritized short-term profits to consider it a negative signal and lose trust. In addition, the results also showed that firm size strengthened the relationship between ESGD and firm value because large companies have adequate financial resources, are able to handle the complexity of ESG implementation, and had high visibility to attract stakeholder support.
Co-Authors Abdul Azis Abdul Aziz Adhelia Desi Prawestri Aisyah Putri Rizkia Amilin Amilin Andita Tyas Ayu Hasuti Arles Parulian Ompusunggu Banani, Ade Carmidah . desy wulandari Dwi Prisma Aristianingrum Elvira Luthan Fakhrur Rozi Araniri Faris Anwar Abdul Aziz Fatimah Az Zahrah Fatkhudin Muaziz Gading Satrio Pinandito Indar Khaerunnisa Ira Rachmawati Khoiriah Khoiriah Lorenzia Ida Ayu Irma Hartiwi Muchlisin Muchlisin Muhamamad Abdul Fatah Muhammad Raihan Alfiansyah Novika Dimyati Oki Titis Prastiwi Putri Zaenab Syafitri Siregar Retno Astuti Dewi Richard Alamsyah Ridwan Putra Mugiadi Sevita Sari Dewi Sri Eka Noviyanti Suci Indah Pratiwi Tariyah Tariyah Tarjunajah Tarjunajah Triani Arofah Veri Apriliyanto Verrawati Wita Ramadhanti