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All Journal JURNAL KEBANGSAAN Coopetition : Jurnal Ilmiah Manajemen E-Coops-Day : Jurnal Ilmiah Abdimas 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
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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Pelatihan Peningkatan Kualitas Pengawas Internal Koperasi Provinsi Daerah Istimewa Yogyakarta Irawan, Dandan
E-Coops-Day Vol. 5 No. 1 (2024): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v5i1.4201

Abstract

Supervision is the primary function of goal-oriented management. It is basically a comparison between actual performance and cooperative standards to ensure that the actions taken are correct. Every manager must supervise the activities of his subordinates. It can be defined as determining what has been achieved, deciding on performance, if necessary, implementing corrective actions so that performance conforms to the plan. Supervision is very important to achieve the goals of an organization. It is a process that allows management to implement its policies and take corrective action to improve performance if it does not meet predetermined standards. Planning is the beginning of the management process, while monitoring is said to be the final stage of the management process. While planning looks forward, Control looks backward. Supervision is impossible without planning, otherwise planning will mean nothing without supervision.
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.
Implementasi Good Corporate Governance Pada Koperasi Irawan, Dandan
E-Coops-Day Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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

Abstract

Cooperatives are expected to improve the performance and value of the cooperative itself by paying attention to the principles good corporate governance among others transparency (openness), accountability (accountability), responsibility (responsibility), independency (independence), and fairness (fairness and equality), is needed to achieve business sustainability (sustainability) company. The participants of the training were the cooperative boards and supervisors under Government Investment Center (Pusat Investasi Pemerintah).
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.
Koperasi dalam Perspektif Sosio-Ekonomi: Karakteristik, Organisasi, dan Manajemen Irawan, Dandan; Rahmat, Rasyid
J-Coop : Journal of Co-operative Vol. 2 No. 1 (2026): 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.v2i1.59

Abstract

Based on Alfred Hanel's framework, cooperatives are conceptualized as socio-economic organizations that integrate social and economic dimensions. Cooperatives not only focus on commercial profitability but also emphasize social empowerment through economic democracy, where members hold dual roles as owners and users. The organizational structure of cooperatives, comprising the General Assembly, Management, and Supervisory Boards, is analyzed as a fundamental component of cooperative governance. Furthermore, the paper explores internal and external factors affecting cooperative performance, including government regulations, competition, and technological advancements. The application of management functions—encompassing planning, organizing, actuating, and controlling—is evaluated to ensure operational efficiency. The relationship between primary and secondary cooperatives and the role of Apex Cooperatives in enhancing cooperative efficiency and competitiveness are also key areas of discussion. Ultimately, the paper concludes that cooperatives must optimize management practices, leverage technology, and strengthen strategic partnerships to achieve sustainable member 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
Co-Authors Adi Puspita Hermawan Ariyanto Setiyo Wahyudi, Rudhi Christian Barus, Gary Deddy Supriyadi Hasyim, M. Ardi Nupi Heri Nugraha M Ardi Nupi Hasyim M. Ardi Nupi H Marlina, Serly Mulyadi, Nanda Pramayasti Rahmat, Rasyid Raudah, Warda Restiany, Devi Riyadhi Prayanda, Ibnu Rossenberg Mikhail Christison Aritonang, Steven Yeni Hernawati