Garuda - Garba Rujukan Digital

PENGARUH STRATEGI PERUSAHAAN TERHADAP PENINGKATAN DISTRIBUSI KORAN PT. PIKIRAN RAKYAT Fitriana Dewi Sumaryana; Kristianty Retnawati; Siti Aisah Isvianti
Jurnal Co Management Vol. 1 No. 2 (2019): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v2i2.125

This present study is intended to identify the impact of corporate stategy over newspaper distribution at PT.Pikiran Rakyat. Along with increasing of Competition in mass business, the company must make the right strategy to distribute their products. The quality of products and services of print media will determine whether the company is able to compete in the global market or not. The simple requirement that must be fulfilled by the company is the company's ability to provide products and services according to the needs and desires of the community. Distribution factors are important for conveying company products to consumers. This study was designed as a quantitative study, so that the data is analyzed to determine the relationship between company strategy and distribution of newspapers to employees of PT. Pikiran Rakyat. Data and information obtained are related to the company's strategy towards increasing the distribution of PT Pikiran Rakyat newspaper. Data retrieval instruments using questionnaires or questionnaires and direct observations which are then analyzed using SPSS. The retsult of data analysis showed that the company's strategy influencing the process of distributing newspapers at PT. Pikiran Rakyat.

PENGARUH LOKASI, FASILITAS WISATA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN WISATAWAN MENGUNJUNGI OBYEK WISATA PANYAWEUYAN BUKIT MERCURY SAYANG KAAK ARGAPURA DALAM RANGKA MENGOPTIMALKAN POTENSI EKOWISATA UNGGULAN DI KABUPATEN MAJALENGKA Eli Achmad Mahiri; Abdul Hakim; Fitriana Dewi Sumaryana; Toufiq Agung
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v4i2.1233

Banyak faktor yang menjadi pertimbangan wisatawan dalam menentukan berkunjung ke tempat obyek wisata. penelitian ini ingin mengetahui pengaruh lokasi, fasilitas dan kualitas pelayanan terhadap keputusan berkunjung ke Obyek Wisata Bukit Mercury Sayang Kaak Argapura-Majalengka. Metode penelitian yang digunakan menggunakan metode survey dengan pendekatan deskriptif dan verifikatif. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden, uji instrumen yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabilitas. Analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa lokasi wisata di obyek wisata dalam kategori baik, fasilitas di obyek wisata dalam kategori baik, kualitas pelayanan di obyek wisata dalam kategori baik dan keputusan berkunjung di obyek wisata dalam kategori baik. Adapun secara parsial lokasi wisata, fasilitas dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan berkunjung

ANALISIS BAURAN PROMOSI UNTUK MENINGKATKAN VOLUME PENJUALAN Unit Susu Sapi Perah Koperasi Unit Desa (KUD), Jl. Kolonel Matsuri Desa Jambudipa Kec. Cisarua, Bandung 40551 Erminawati Dewi; Evan Firdaus; Adri Arisena; Fitriana Dewi Sumaryana
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v4i2.1235

The research was motivated by the problem of declining sales of KUD Sarwa Mukti in the Cow Milk Unit. The Dairy Cattle Business currently accommodates 236,580 liters of milk produced by members per month in 2019, in 2018 it accommodates members' milk production of 413,535 liters per month. In 2019 the production of dairy cows decreased by 176,955 liters, this was due to the termination of cooperation with a company PT. Cimory due to the impact of Covid- 19. To be able to increase the sales volume of cow's milk, a sales promotion is needed, with a good sales promotion it can increase sales volume and the cooperative's dairy cow is more widely known by the public.This research is: (1) Knowing the promotional mix applied in KUD Sarwa Mukti to increase sales volume, (2) Knowing what factors can increase the promotion mix in the dairy unit of KUD Sarwa Mukti, (3) Knowing the efforts What are the efforts made by KUD Sarwa Mukti to increase sales volume in the dairy unit of dairy cows.The results showed that the promotional mix carried out by KUD Sarwa Mukti was not maximized and the cooperative was still using Word OF Mount Marketing promotions, in 2013 they had time to distribute brochures but only once to introduce more widely to the public. The suggestion put forward by the researcher is that it is recommended to KUD Sarwa Mukti to improve the promotion mix so that the cooperative is better known by the general public outside or inside the city and makes it easier to find information about cow's milk and the condition of KUD Sarwa Mukti and can also compete with other companies in promoting their products for increase sales volume. And always maintain quality and good service to consumers.

PENGARUH LOKASI, FASILITAS WISATA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN WISATAWAN MENGUNJUNGI OBYEK WISATA PANYAWEUYAN BUKIT MERCURY SAYANG KAAK ARGAPURA DALAM RANGKA MENGOPTIMALKAN POTENSI EKOWISATA UNGGULAN DI KABUPATEN MAJALENGKA Mahiri, Eli Achmad; Hakim, Abdul; Dewi Sumaryana, Fitriana; Agung, Toufiq
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Banyak faktor yang menjadi pertimbangan wisatawan dalam menentukan berkunjung ke tempat obyek wisata. penelitian ini ingin mengetahui pengaruh lokasi, fasilitas dan kualitas pelayanan terhadap keputusan berkunjung ke Obyek Wisata Bukit Mercury Sayang Kaak Argapura-Majalengka. Metode penelitian yang digunakan menggunakan metode survey dengan pendekatan deskriptif dan verifikatif. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden, uji instrumen yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabilitas. Analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa lokasi wisata di obyek wisata dalam kategori baik, fasilitas di obyek wisata dalam kategori baik, kualitas pelayanan di obyek wisata dalam kategori baik dan keputusan berkunjung di obyek wisata dalam kategori baik. Adapun secara parsial lokasi wisata, fasilitas dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan berkunjung

ANALISIS BAURAN PROMOSI UNTUK MENINGKATKAN VOLUME PENJUALAN Unit Susu Sapi Perah Koperasi Unit Desa (KUD), Jl. Kolonel Matsuri Desa Jambudipa Kec. Cisarua, Bandung 40551 Dewi, Erminawati; Firdaus, Evan; Arisena, Adri; Sumaryana, Fitriana Dewi
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

The research was motivated by the problem of declining sales of KUD Sarwa Mukti in the Cow Milk Unit. The Dairy Cattle Business currently accommodates 236,580 liters of milk produced by members per month in 2019, in 2018 it accommodates members' milk production of 413,535 liters per month. In 2019 the production of dairy cows decreased by 176,955 liters, this was due to the termination of cooperation with a company PT. Cimory due to the impact of Covid- 19. To be able to increase the sales volume of cow's milk, a sales promotion is needed, with a good sales promotion it can increase sales volume and the cooperative's dairy cow is more widely known by the public.This research is: (1) Knowing the promotional mix applied in KUD Sarwa Mukti to increase sales volume, (2) Knowing what factors can increase the promotion mix in the dairy unit of KUD Sarwa Mukti, (3) Knowing the efforts What are the efforts made by KUD Sarwa Mukti to increase sales volume in the dairy unit of dairy cows.The results showed that the promotional mix carried out by KUD Sarwa Mukti was not maximized and the cooperative was still using Word OF Mount Marketing promotions, in 2013 they had time to distribute brochures but only once to introduce more widely to the public. The suggestion put forward by the researcher is that it is recommended to KUD Sarwa Mukti to improve the promotion mix so that the cooperative is better known by the general public outside or inside the city and makes it easier to find information about cow's milk and the condition of KUD Sarwa Mukti and can also compete with other companies in promoting their products for increase sales volume. And always maintain quality and good service to consumers.

ANALISIS PERTUMBUHAN EKONOMI DAN INDEKS GINI KABUPATEN SUMEDANG Sumaryana, Fitriana Dewi; Sugito Putra, Toufiq Agung Pratomo; Hakim, Abdul; Jaka Sudewa
Jurnal Co Management Vol. 5 No. 1 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

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This study aims to analyze the level of income inequality by using the Gini Ratio Index approach. Sources of data used in this study are primary and secondary data obtained through observation and data collection reports sourced from the Central Statistics Agency (BPS) of Sumedang Regency and the Regional Development Planning Agency (BAPPPEDA) of Sumedang Regency, such as the Regency in Figures and the Welfare indicators from the Census. National. Data sourced from Bappeda and BPS in the form of data on Gross Regional Domestic Product per capita on the basis of constant prices, and consumption data on average consumption per capita. The results showed that economic growth as seen from the GRDP indicator on the basis of constant prices decreased in 2020 due to the Covid-19 pandemic. The Gini Index of Sumedang Regency for the period 2016 – 2020 is in the moderate category (> 0.384) or at a moderate level.

Meningkatkan Daya Saing Koperasi Kasongan Usaha Bersama di Era Digital Dewi Sumaryana, Fitriana; Fadhillah, Siti; Lembang, dkk, Junaldi
E-Coops-Day Vol. 5 No. 2 (2024): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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This community service project aims to utilize information technology to strengthen the institutional framework of Koperasi Kasongan Usaha Bersama through the creation of a website and the use of social media as marketing tools. This initiative is driven by the cooperative's need to enhance operational efficiency, service quality, and expand market reach in the digital era. The methods employed in this project include training, mentoring, and the implementation of relevant information technology tailored to the cooperative's needs. The implementation stages begin with needs analysis and the design of a website and social media strategy. Intensive training is provided to the cooperative's management and members on the use and management of the website and social media platforms. Continuous mentoring is also conducted to ensure the effective and optimal use of the implemented technology. The results of this project indicate that the creation of a website and the use of social media at Koperasi Kasongan Usaha Bersama successfully increased information transparency, facilitated member access to cooperative services, and expanded the marketing reach of cooperative products. The website allows the cooperative to disseminate information and financial reports in real-time. Additionally, social media is used to communicate with members and potential members, as well as to promote cooperative products more effectively. However, several challenges were encountered during the program, such as limited human resources skilled in information technology management and technical issues related to network infrastructure. Therefore, continuous efforts are needed in training and capacity building for human resources, as well as investment in technological infrastructure. Overall, this community service project demonstrates that the utilization of information technology through the creation of a website and social media can significantly strengthen the institutional framework of the cooperative and improve its performance and competitiveness. Recommendations are provided to Koperasi Kasongan Usaha Bersama to continue developing and optimizing information technology in its operations

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

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.

Literasi Penerapan Pajak Penghasilan Badan Dan Perlakuan Akuntansi Agustina, Siti Sarah; 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.v5i4.2595

One type of tax that contributes to tax revenues is income tax. KUD Sinar Jaya Producer Cooperative is one of the corporate taxpayers that is obliged to pay corporate income tax. However, in reality, the KUD Sinarjaya Producer Cooperative has not yet fulfilled its obligations to pay, deposit, and report corporate income tax. This is because there is still a lack of knowledge from the cooperative. The research method employed is a qualitative approach with descriptive analysis. Based on the results of the study, it is known that the literacy level of cooperative taxation, especially the corporate income tax of the KUD Sinarjaya Producer Cooperative, is included in the low category. The Sinarjaya KUD Producer Cooperative can calculate corporate income tax according to Government Regulation Number 23 of 2018 at a rate of 0.5%. The KUD Sinarjaya Producer Cooperative must deposit corporate income tax every month before the 15th of the following month. KUD Sinarjaya Producers Cooperative must report corporate income tax every month before the 20th of the following month.

Pengaruh keselamatan dan kesehatan kerja (k3) terhadap kinerja karyawan divisi usaha sarana produksi peternakan Koperasi Serba Usaha Tandangsari Indra, Nurhayat; Sumaryana, Fitriana Dewi; Abdulloh, Muhtar Sahid
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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The Business Division of Animal Husbandry Production Facilities at KSU Tandangsari experiences fluctuations in income, the percentage of income attainment, employee productivity, and the percentage of achieving ideal productivity per employee, which tends to decrease every year, which indicates problems in business management based on problematic employee performance. This study aims to examine the effect of occupational safety and health on employee performance, both partially and simultaneously, so that any efforts can be formulated that can improve employee performance in the future through existing variables. The method used is a quantitative research method using a descriptive and verification approach. The population of this study were employees of the Livestock Production Facility Business Division at KSU Tandangsari. This study used a saturated sampling technique with 13 respondents. The analytical method used is multiple linear regression analysis and hypothesis testing. Based on the results of the study, it can be concluded that work safety, occupational health, and employee performance in the Animal Husbandry Production Facilities Business Division are in the sufficient category. Then occupational safety and health have no significant effect on employee performance, either partially or simultaneously. So that effective efforts cannot be made to improve employee performance through occupational safety and health.

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