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All Journal JURNAL KEBANGSAAN Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah International Journal of Research in Community Services Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Koaliansi Jurnal Penelitian Pendidikan Indonesia J-Coop : Journal of Co-operative E-Coops-Day : Jurnal Ilmiah Abdimas
Dandan Irawan
Institut Manajemen Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG MENGGUNAKAN UNDANG – UNDANG NO. 36 TAHUN 2008 TENTANG PPh DAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 TENTANG TARIF PPh FINAL (Studi Kasus : PRIMKOPPOL Resor Ciamis) Mulyadi, Nanda Pramayasti; Dandan Irawan; Hasyim, M. Ardi Nupi
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 1 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.689 KB) | DOI: 10.32670/ht.v1i1.777

Abstract

Taxpayers often make mistakes in determining the tax burden payable which causeslosses for both the taxpayer and the government. The purpose of this study is todetermine the appropriate and beneficial tax provisions for cooperative businessentities in determining the income tax payable. The data obtained is sourced from theCooperative PHU Report for the 2020 Fiscal Year. The method of analysis carriedout is a comparative description analysis between the calculation of corporateincome tax using Law no. 36 of 2008 and Government Regulation no. 23 of 2018. Theresults of the study conclude that cooperatives are more profitable by usingGovernment Regulation no. 23 of 2018, because the tax burden borne by taxpayersis smaller than the calculation according to Law No. 36 of 2008, with the results ofthe discussion and analysis that the Ciamis Resort PRIMKOPPOL Cooperative hasa gross turnover of less than Rp4.8 billion in one financial year. And has fulfilled therequirements according to Government Regulation no. 23 of 2018.
Model Pendampingan Koperasi Dalam Upaya Akselerasi Pencapaian Koperasi Modern Restiany, Devi; Irawan, Dandan; Supriyadi, Deddy; Riyadhi Prayanda, Ibnu
Koaliansi : Cooperative Journal Vol. 4 No. 1 (2024): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v4i1.4526

Abstract

Intervention efforts in dealing with the problems of modern cooperatives focus on priority needs, and one method is through assistance programs. This need includes experts as accompanying staff who can directly support cooperative management in overcoming obstacles or constraints that may arise in institutional development and cooperative business. This research aims to find the modern cooperative assistance program model in 2023. This research uses qualitative methods with data collection techniques in the form of interviews, document analysis, observation, and triangulation. The results show that the 2023 modern cooperative assistance program is "Problem-Based Assistance", activities are carried out through pre-assistance, assistance, and post-assistance stages. The advantage of this mentoring model is that it has an inclusive nature, that is, it opens up opportunities for every cooperative to join in the Modern Cooperative Assistance program. The assistance begins with "determining the needs of the cooperative", namely an initial analysis carried out by the PMO (Project Management Office) team, and the existence of an assessment working paper and final assessment as an assessment indicator and a guide for assistants and participants in modern cooperatives. Based on the research results, there is a Recommendation for a Modern Cooperative Assistance Program Model, with several additions compared to the initial model, namely increasing the intensity of involvement of the Local Cooperative Government in charge of Cooperatives in the area where the Cooperative is located, as well as adding Post-Assistance activities in the form of Monitoring and Follow-up Mentoring activities which can be carried out by the Ministry or Local Cooperative Government so that this assistance model can help accelerate the achievement of Modern Cooperatives.
Analisis Strategi Pengembangan Usaha Pada Ukm Ecoprint Batik Dahon Di Kabupaten Pangandaran Ariyanto Setiyo Wahyudi, Rudhi; Rahmat, Rasyid; Marlina, Serly; Raudah, Warda; Irawan, Dandan
Koaliansi : Cooperative Journal Vol. 4 No. 2 (2025): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v4i2.5065

Abstract

Business development in Indonesia can currently be said to be developing quite rapidly. Many young entrepreneurs or novice entrepreneurs can easily be found involved in various business sectors, both in the trade sector and in the service sector. This will of course really help improve the national economy significantly. Batik craftsmen in Parigi sub-district, Pangandaran district are one example. The potential for a batik business using natural resources is an update on the development of current fashion trends which are currently in demand by various groups. This is a promising business due to two main factors, namely 1) Unique and 2) Natural, without using chemical elements. Even though there are market opportunities with various advantages, ecoprint batik still faces various obstacles. The obstacle faced by UKM Ecoprint Batik Dahon in its development is that the strategy and business segmentation chosen by the business owner is still not segmented and well planned. Apart from that, there is still limited human resource competency in the Dahon Pangandaran batik ecoprint, where the majority of batik craftsmen are still limited to high school graduates. The aim of this research is to determine the company's strategy in developing business alternatives for Ecoprint Batik Dahon using SWOT analysis. This research is descriptive research with the support of qualitative data. Data collection techniques were obtained through observation or field surveys at UKM Ecoprint Batik Dahon. From the results of the SWOT analysis, five business development strategies were obtained, namely: 1) Expanding digital promotions by utilizing e-commerce platforms; 2) Collaborating with designers and fashion brands; 3) Product diversification by utilizing ecoprint in various categories; 4) Utilize training programs and assistance from the government; 5) Develop long-term development plans that are flexible and responsive to change.
Model Pendampingan Koperasi Dalam Upaya Akselerasi Pencapaian Koperasi Modern Restiany, Devi; Irawan, Dandan; Supriyadi, Deddy; Riyadhi Prayanda, Ibnu
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5211

Abstract

Intervention efforts in dealing with the problems of modern cooperatives focus on priority needs, and one method is through assistance programs.This research uses qualitative methods with data collection techniques in the form of interviews, document analysis, observation, and triangulation. The results show that the 2023 modern cooperative assistance program is "Problem-Based Assistance", activities are carried out through pre-assistance, assistance, and post-assistance stages. The advantage of this mentoring model is that it has an inclusive nature, that is, it opens up opportunities for every cooperative to join in the Modern Cooperative Assistance program. The assistance begins with "determining the needs of the cooperative", namely an initial analysis carried out by the PMO (Project Management Office) team, and the existence of an assessment working paper and final assessment as an assessment indicator and a guide for assistants and participants in modern cooperatives. Based on the research results, there is a Recommendation for a Modern Cooperative Assistance Program Model, with several additions compared to the initial model, namely increasing the intensity of involvement of the Local Cooperative Government in charge of Cooperatives in the area where the Cooperative is located, as well as adding Post-Assistance activities in the form of Monitoring and Follow-up Mentoring activities which can be carried out by the Ministry or Local Cooperative Government so that this assistance model can help accelerate the achievement of Modern Cooperatives.
Tinjauan Koperasi: Sejarah, Aliran, dan Peranannya dalam Ekonomi Global dan Lokal Dandan Irawan; Adi Puspita Hermawan
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i2.20

Abstract

Cooperative is an unique economic organizations based on the principles of justice, democracy, and solidarity. This article explores the historical development of cooperatives in various countries, including England, France, Germany, Japan, the United States, etc. highlighting their adaptation to local challenges and needs. From the Industrial Revolution to the modern era, cooperatives have emerged as a response to social and economic inequalities, serving as a balancing force against the adverse effects of capitalism. The article also examines the three main schools of thought on cooperatives, as proposed by Paul Hubert Casselman: Yardstick, Socialist, and Commonwealth, each reflecting the role of cooperatives within different economic systems. Globally, cooperatives play a vital role in strengthening local economies, providing access to financial services, and reducing social disparities. The article further discusses the state of cooperatives in Indonesia and the challenges they face in the modern era. By understanding the history and concepts of cooperatives, this article offers insights into their importance as socio-economic instruments for achieving sustainable community welfare.
Digitalisasi Koperasi dan Partisipasi Pemuda: Inovasi Menuju Masa Depan Ekonomi Inklusif Christian Barus, Gary; Rossenberg Mikhail Christison Aritonang, Steven; Irawan, Dandan
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/9t22py79

Abstract

According to Law No. 25 of 1992 concerning Cooperatives, cooperatives are business entities based on family principles and are expected to be the pillars of the Indonesian economy. In reality, cooperatives face challenges related to digitalization and low interest from the younger generation, often deeming their role archaic, outdated, and outdated. This study aims to emphasize that digitalization is not merely technical modernization, but rather a transformational strategy capable of revitalizing the cooperative spirit and making it relevant to the younger generation.  This research method uses a qualitative approach with secondary data analysis from field visits to the International Cooperative Conference 2025 (ICC 2025), as well as interviews and discussions with cooperative activists from ICC 2025 participating countries. This study found that the adoption of digital technology encourages youth participation in various aspects, from membership management, marketing innovation, to the creation of new community-based products. The results show that digitalization not only accelerates services and expands market access, but also strengthens cooperatives as an inclusive economic instrument that provides equal space for all levels of society. Moreover, digitalization opens up innovation space for youth through new roles in cooperative management, marketing, and product development. With youth involvement, cooperatives have the potential to transform into adaptive, competitive, and future-oriented collaborative ecosystems as a platform for cross-generational collaboration towards an inclusive and sustainable economy. Keywords: Digitalization, Cooperatives, Youth, Inclusive Economy
Pelatihan Penyusunan Business Plan bagi Pelaku Usaha UMKM di Gowa Sulawesi Selatan Dandan Irawan
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 4 No 1 (2023): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Berhasilnya suatu kegiatan usaha pada umumnya selalu didahului oleh suatu perencanaan yang cermat. Fungsi perencanaan merupakan bagian dari fungsi manajemen, merupakan kumpulan-kumpulan keputusan dan dalam dunia usaha, secara sederhana diartikan sebagai perkiraan-perkiraan atas potensi dan prospek usaha di masa yang akan datang, sehingga masalah-masalah yang berkaitan dengan kebijakan-kebijakan dan penggunaan sumberdaya menjadi sesuatu yang sangat penting. Terdapat beberapa keuntungan apabila kegiatan usaha dimulai dengan perencanaan usaha (business plan) yang baik, di antaranya (1) Memunculkan kegiatan yang teratur dan sistematis, sebab perencanaan memberikan pedoman bagi pelaksanaan suatu kegiatan, (2) Dapat memperkirakan potensi dan prospek yang bersifat tangible maupun intangible, (3) Memberikan metode yang tepat dan sistematis dalam menghadapi kendala-kendala yang sifatnya spesifik, (4) Memberikan kesempatan yang terbaik dari berbagai alternatif serta menyusun kombinasi dari sumber daya yang tersedia, (5) Menjadi dasar dalam melakukan pengawasan dan evaluasi, (6) Memberikan kesempatan dalam menyusun skala prioritas dan (7) Menuntun dalam penggunaan alokasi sumberdaya secara lebih efisien dan efektif.
Pelatihan Kepatuhan Koperasi Terhadap Penyelenggaraan Pengembangan dan Penguatan Sektor Keuangan (Bagi Pengurus dan Pengawas Koperasi di Provinsi Jawa Barat Dengan Klasifikasi Koperasi Simpan Pinjam dan Koperasi yang Memiliki Unit Usaha Simpan Pinjam) Dandan Irawan
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

Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Jasa Keuangan (UU PPSK) adalah ikhtiar Pemerintah dan DPR untuk memajukan kesejahteraan umum dengan melakukan reformasi sektor keuangan Indonesia. Kompromi untuk Koperasi Simpan Pinjam (KSP) dan Unit Simpan Pinjam (USP) terbagi atas closed loop di mana KSP dan USP diawasi Kemenkop dan tentunya internal koperasi dan opened loop untuk KSP dan diberi waktu transisi dua tahun untuk menjadi Koperasi Jasa Keuangan yang diawasi Otoritas Jasa Keuangan (OJK). Tulisan ini merekomendasikan pengaturan dan pengawasan kegiatan usaha simpan pinjam koperasi lebih cocok diberikan kepada Pemerintah dengan alasan konteks pengembangan koperasi, demokrasi, inklusif sosial, budaya lokal, sejarah, regulasi dan mempertimbangkan lesson learned pengalaman negara lain dalam mengembangkan koperasi. Sedangkan pengaturan dan pengawasan usaha jasa keuangan oleh koperasi lebih cocok diawasi oleh OJK dengan alasan koperasi jasa keuangan dapat menghimpun dana masyarakat dan untuk melindungi konsumen pengguna jasa keuangan. RUU PPSK ini memuat jumlah pasal hal-hal yang teknis yang seharusnya cukup diatur dalam PP. RUU PPSK perlu mengakomodasi suara dan aspirasi gerakan koperasi yang ditujukan untuk mendorong tumbuhnya lembaga penunjang yang dibutuhkan KSP/USP dan Koperasi Jasa Keuangan. Metode Pelatihan dilaksanakan dengan metode partisipatif yang memungkinkan peserta berinteraksi secara langsung dengan para pelatih/instruktur.
Pelatihan Implementasi Sistem Informasi Manajemen Dalam Mendukung Pengambilan Keputusan di Koperasi Dandan Irawan
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 7 No 1 (2026): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Sistem Informasi Manajemen (SIM) sangat penting bagi koperasi untuk meningkatkan efisiensi operasional, akurasi data keuangan, dan transparansi, yang berujung pada peningkatan kepercayaan anggota. SIM mempermudah pencatatan transaksi secara real-time, mempercepat penyusunan laporan, dan mendukung pengambilan keputusan yang lebih cepat. Beberapa poin pentingnya SIM bagi koperasi, yaitu (1) peningkatan efisiensi operasional, di mana SIM mengotomatisasi proses bisnis dan manajemen data, mengurangi pekerjaan manual, dan meningkatkan kecepatan layanan kepada anggota; (2) akurasi dan transparansi data, di mana SIM meminimalisir risiko kesalahan manusia (human error) dalam pencatatan transaksi, sehingga menghasilkan laporan keuangan yang lebih akurat dan dapat dipertanggungjawabkan; (3) pengambilan keputusan yang cepat dan tepat, di mana SIM menyediakan data real-time dan analisis kinerja yang membantu pengurus mengambil keputusan strategis dengan lebih cepat; (4) meningkatkan kepercayaan anggota, di mana SIM dapat memberikan kualitas layanan yang membaik dan kemudahan audit meningkatkan transparansi, yang pada akhirnya meningkatkan kepercayaan anggota terhadap pengelolaan koperasi dan (5) pengelolaan keuangan yang lebih baik, di mana SIM mempermudah pelacakan simpanan, pinjaman, dan transaksi lainnya secara sistematis. Dengan demikian, Penerapan sistem informasi manajemen (SIM) dalam pengambilan keputusan bagi koperasi ialah dalam upaya meningkatkan efisiensi, transparansi, dan pengambilan keputusan melalui pengolahan data, pelaporan keuangan yang akurat, pengelolaan anggota yang lebih baik, serta meminimalisir kesalahan manusia, yang semuanya mendukung pertumbuhan dan daya saing koperasi di era digital. SIM membantu koperasi mengelola data operasional dan keuangan secara real-time, memastikan akuntabilitas, dan menyajikan informasi penting bagi manajemen dan anggota untuk strategi pengembangan koperasi.
Pelatihan Implementasi Good Corporate Governance Pada Koperasi Dandan Irawan
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 6 No 1 (2025): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Keberhasilan koperasi dapat dicapai apabila koperasi sudah memiliki pedoman yang baik dalam mengelola sumber daya yang ada. Good Corporate Governance atau tata kelola perusahaan yang baik merupakan pedoman yang sangat efektif digunakan oleh koperasi untuk meningkatkan daya saing serta akan menciptakan pedoman bagi pengelola koperasi dengan mengelola manajemennya yang baik dengan memperhatikan kepentingan stakeholders. Penerapan good corporate governance pada koperasi diharapkan dapat meningkatkan kinerja serta nilai dari koperasi sendiri dengan memperhatikan prinsip-prinsip good corporate governance antara lain transparancy (keterbukaan), accountability (akuntabilitas), responsibility (responsibilitas), independency (kemandirian), dan fairness (kewajaran dan kesetaraan), dibutuhkan agar tercapainya kesinambungan usaha (sustainability) perusahaan. Pelatihan diikuti oleh para pengurus dan pengawas koperasi binaan Pusat Investasi Pemerintah (PIP).
Co-Authors Abdul Hakim Adi Puspita Hermawan Ariyanto Setiyo Wahyudi, Rudhi Atshilla Rahmawati Alhamid Christian Barus, Gary Deddy Supriyadi Derani Hotimah Hasyim, M. Ardi Nupi Heri Nugraha M Ardi Nupi Hasyim M. Ardi Nupi H Marlina, Serly Mulyadi, Nanda Pramayasti Nanang Sobarna Rahmat, Rasyid Raudah, Warda Restiany, Devi Riyadhi Prayanda, Ibnu Rossenberg Mikhail Christison Aritonang, Steven Yeni Hernawati