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All Journal The Indonesian Journal of Business Administration JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Development Review BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas International Journal of Business, Economics, and Social Development Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Spectrum: Multidisciplinary Journal
Fitriana Dewi Sumaryana
Institut Manajemen Koperasi Indonesia
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Pengelolaan Piutang Pola Channeling Melalui Penyesuaian Sistem Akuntansi Pada Koperasi Theofanny, Gracia; Sugiyanto, Sugiyanto; Dewi Sumaryana, Fitriana
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 3 (2024): 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.v15i3.4794

Abstract

The KSP Sumber Makmur Karyawan’s Balance Sheet Report shows 70% of the total cooperative assets in the form of account receivables, if further analysis shows that the distribution of loans in the Cooperative comes from its own capital and also loan capital through channeling pattern, at KSP Sumber Makmur Karyawan one of them with a channeling pattern receivable accounting system. This pattern involves a third party, namely the Bank for financing loans to members. This study aims to analyze the management of account receivables from loan capital adjusted to the accounting system in order to produce appropriate financial information. The research method used a qualitative approach with a case study method, the data used is primary data and secondary data, with data analysis techniques in the form of interview, observation, and literature study. The results of the study explain that KSP Sumber Makmur Karyawan has implemented an accounts receivable accounting system, but there are several shortcomings of the system, the first is the problem of procedures between loan applications and approvals, and installment payments are still put together, and the last is the separation of functions between administrative functions and cash functions there is still no separation.
Analisis Penerapan Uang Elektronik pada BPRS HIK Parahyangan di Tinjau Dari Fatwa DSN MUI/Xi/2017 Sari, Rachmawati Puspita; Wibawa, Ginan; Sumaryana, Fitriana Dewi
Spectrum: Multidisciplinary Journal Vol. 1 No. 2 (2024): Spectrum: Multidisciplinary Journal
Publisher : Sapta Arga Nusantara

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Abstract

Uang elektronik dalam perbankan syariah memiliki beberapa prinsip yang harus ditaati agar dapat memenuhi ketentuan syariah. Diantaranya, uang elektronik harus sesuai dengan prinsip syariah. Jumlah nominal uang elektronik adalah jumlah nominal uang yang disimpan secara elektronik dan dapat ditransfer untuk keperluan transaksi pembayaran dan/atau transfer dana. Penelitian ini merupakan jenis penelitian yuridis empiris atau disebut penelitian lapangan, yaitu mengkaji ketentuan hukum yang berlaku dan apa yang terjadi dalam kenyataan di masyarakat. Penelitian yuridis empiris adalah penelitian hukum mengenai penerapan atau pelaksanaan ketentuan hukum normatif dalam tindakan pada setiap peristiwa hukum tertentu yang terjadi dalam masyarakat. Atau dengan kata lain adalah penelitian yang dilakukan terhadap kondisi sebenarnya atau keadaan nyata yang terjadi di masyarakat dengan tujuan untuk mengetahui dan menemukan fakta dan data yang diperlukan, setelah data yang diperlukan terkumpul barulah dilakukan identifikasi masalah yang pada akhirnya mengarah pada pemecahan masalah. Hasil dari penelitian ini adalah Ketentuan Umum Uang elektronik syariah adalah uang elektronik yang memenuhi prinsip syariah yaitu alat pembayaran yang memenuhi unsur-unsur penerbitannya berdasarkan jumlah nominal uang yang disetorkan terlebih dahulu dengan penerbit, sejumlah nominal uang disimpan secara elektronik pada suatu media yang terdaftar, sejumlah nominal uang elektronik yang dikelola penerbit bukan merupakan titipan sebagaimana dimaksud dalam undang-undang yang mengatur perbankan, dan digunakan sebagai alat pembayaran kepada pedagang yang bukan penerbit uang elektronik tersebut.
PENGEMBANGAN KLASTER UMKM DALAM UPAYA PENINGKATAN DAYA SAING USAHA Sumaryana, Fitriana Dewi
JISPO Jurnal Ilmu Sosial dan Ilmu Politik Vol. 8 No. 1 (2018): JISPO Vol. 8 No. 1 (2018): JISPO Vol 8 No 1 2018
Publisher : Faculty of SociaI and Political Sciences (FISIP), Universitas Islam Negeri (UIN) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jp.v8i1.2771

Abstract

From a world perspective, it has been acknowledged that micro, small and medium enterprises (MSMEs) play a vital role in development and economic growth, not only in developing countries but also in developed countries. In Developed Countries, MSMEs are important not only because they absorb the largest number of workers but also in many countries their contribution to the formation or growth of gross domestic product (GDP) is greater than the contribution of big business. The current policy of MSME development is still not optimal. Therefore, stakeholders, government and agencies should make efforts to improve the competitiveness of leading commodities in order to win the competition at the global level. The development of MSME is an integral part of the economic unification among ASEAN member countries. So far, government policies related to UMKM mostly use social welfare approach rather than business approach. The SME cluster is a system that supports the progress of SMEs, SME clusters form internal and external networks to gain economic benefits and enhance competitiveness.
Strategy for Developing Dairy Farming for All-Business Cooperatives in Tandangsari, Sumedang Regency Sumaryana, Fitriana Dewi; Putra, Toufiq Agung Pratomo Sugito; Hakim, Abdul; Rahmat, Aina Athifa
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.524

Abstract

The livestock sector has proven itself to be a crisis-resistant sector. The Ministry of Agriculture stated that the total national milk demand in 2019 reached 4,332.88 thousand tons. One of the dairy cattle center areas that has developed and become the focus of the Sumedang Regency Government is Tanjungsari District. The breeders joined the Tandangsari KSU. The supply and demand for pure milk has fluctuated at KSU Tandangsari in the last five years. The problems in the dairy cattle business at KSU Tanjungsari are currently related to production factors as inputs in the development of a dairy cattle business including livestock seeds, feed availability, land as living space for livestock, livestock production facilities (procurement of equipment and maintenance of livestock production), labor (breeders), as well as the cost of production.The goal of preparing the RIP is to formulate alternative strategies for developing a dairy cattle business. By identifying strengths and weaknesses, as well as opportunities and threats based on internal and external factors that affect the dairy cattle business at KSU Tandangsari.The strategy for developing a dairy cattle business is the S-O (1) strategy. Development of cattle population to increase production, (2). Building a place (factory) for processing dairy products, W-O strategy (1). Build a cow nursery, (2). Establishing cooperation with third parties in producing processed HPT, strategy S-T (1). Increasing the quality and quantity of beef cattle, (2). Moving the location of the fresh milk business activity center (MCU), W-T strategy (1). The application of appropriate technology is increased by breeders, (2). Establish cooperation with financial institutions in capital facilities.
Pentingnya Sosialisasi Koperasi di lingkungan pendidikan Sumaryana, Fitriana Dewi; Firdaus, Fajar Nur; Rahmawati, Maulina; Ananta, Pandu; Noviansyah, Muhammad
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i3.814

Abstract

Sekolah Menengah Kejuruan Swasta (SMKS) BMI Cikajang. Yang mana dalam pengelolaan yayasan tersebut sangat minim sekali pengetahuan dari pemilik serta kepala sekolah dan guru guru untuk mendirikan koperasi bagi siswanya. Dan saat ini hanya memilki sebuah Kantin yang mana Kantin tersebut dijadikan sebagai tempat menjual peralatan yang dibutuhkan oleh siswa, seperti halnya: Buku tulis, Pulpen, Pensil, Penggaris serta snack atau makanan ringgan bagi siswa sekolah tersebut. Kegiatan pengabdian ini dilakukan dengan metode percobaan langsung di lapangan. Kegiatan diawali dengan penyampaian materi yang berhubungan dengan tema yang sedang dilaksanakan Berikut ini adalah tahapan pelatihan yang dilakukan Tahap Persiapan, Tahap Pelaksanaan Pelatihan,  Metode Sosialisasi, Metode Simulasi. Berikut hasil yang ditemukan dilapangan bahwasannya belum maksimal terlaksananya koperasi di SMKS BMI Cikajang. Hal ini dikarenakan para guru, pimpinan sekolah dan siswa tidak memahami arti pentingnya koperasi di sekolah. Oleh sebab itu, tim PkM mempunyai inisiatif untuk memberikan pelatihan atau sosialisasi tentang Pentingnya Koperasi di Sekolah. Pemberian Sosialisasi ini tidak hanya berguna bagi pemilki sekolah dan guru, tetapi juga penting bagi peserta didik.
Co-Authors Abdul Hakim Abdul Hakim Abdulloh, Muhtar Sahid Achmad Herlanto Anggono Adri Arisena Agrivinie Rainy Firohmatillah Agung, Toufiq Agustina, Siti Sarah Ananta, Pandu Dewi, Erminawati Eka Setiajatnika Erminawati Dewi Evan Firdaus Fadhillah, siti Fajar Nur Firdaus Firdaus, Fajar Nur Fuadi, Ibnu Husni Gania Fasya Ginan Wibawa Ginan Wibawa Ginan Wibawa Heri Nugraha Jaka Sudewa Khoirunnissa, Refani Kristianty Retnawati Lembang, dkk, Junaldi Mahiri, Eli Achmad Maulina Rahmawati Maulina Rahmawati Muhammad Afri Ramadhan Muhammad Ardi Nupi Hasyim Muhammad Noviansyah Muttaqin, Rizal Noviansyah, Muhammad Nurhayat Indra Pandu Ananta Putra, Toufiq Agung Pratomo Sugito Rahmat, Aina Athifa Rahmawati, Astri Nur Rizzal Muttaqin Rizzal Muttaqin Sagita, Melda Sari, Rachmawati Puspita Siti Aisah Isvianti Sugiyanto - Sugiyanto Sugiyanto Theofanny, Gracia Toufiq Agung Toufiq Agung Pratomo Sugito Putra Udin Juhrodin Wibawa, Ginan