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All Journal Journal of Indonesian Economy and Business OPERATION EXCELLENCE: Journal of Applied Industrial Engineering International Journal of Social Science and Business Jurnal Soshum Insentif The International Journal of Business Review (The Jobs Review) Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen International Journal of Environmental, Sustainability, and Social Science INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Business, Economics, and Social Development International Journal of Research in Community Services Koaliansi Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management J-Coop : Journal of Co-operative
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH SIMPANAN TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI KARYAWAN “HARAPAN KITA” PT. CERES – PT. PCI TAHUN 2015 - 2019 Gunardi Gunardi; Deni Lesmana; Sugiyanto Sugiyanto; M. Yusuf Sanny
Jurnal Co Management Vol. 4 No. 1 (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.v4i1.575

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat simpanan, tingkat sisa hasil usaha, pengaruh simpanan terhadap sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI Periode 2015-2018, serta permasalahan dan upaya yang dilakukan berkaitan dengan simpanan dan sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengumpulan data yang meliputi studi lapangan, dokumentasi, dan kajian pustaka. Dari hasil penelitian, tingkat simpanan dan sisa hasil usaha setiap tahunnya mengalami peningkatan yang signifikan. Hasil analisis data menunjukan bahwa simpanan berpengaruh terhadap sisa hasil usaha sebesar 90% yang artinya sangat kuat sisanya 10% dipengaruhi oleh faktor lain. Permasalahan yang terjadi diantaranya penurunan jumlah anggota , minimnya pengetahuan dan kesadaran anggota, kurangnya pengecekan barang dan minimnya luas lahan untuk display barang yang akan dijual ke anggota. Untuk mengatasi permasalahan tersebut koperasi melakukan melakukan kerjasama dengan perusahaan mengenai calon anggota potensial, pemberian rewards tambahan untuk karyawan yang memiliki simpanan diatas 10 juta, membuat jadwal pengontrolan barang yang diperjual belikan di toko secara rutin agar barang tertata rapi serta memaksimalkan area outdoor untuk display barang. Adapun saran yang diberikan dalam penelitian ini adalah merekrut karyawan lama untuk menjadi anggota, mewajibkan keanggotan koperasi melalui serikat pekerja dan perusahaan, mengubah ketentuan minimal simpanan, exspansi perluasan waserda, merubah kebijakan penjulan barang ke selain anggota.
The Influence of Teacher Competencies on Student Learning Achievement: A Comprehensive Analysis Nisah, Ofiya; Sugiyanto, Sugiyanto; Wahyudin, Wahyudin
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.65123

Abstract

Examining the impact of teacher competencies on student learning achievement, this research delves into crucial aspects, revealing data from 16 male and 64 female teachers, with females comprising 80% of the sample. The age range of 23 to 58 years, with a concentration between 30 and 46 years, underscores diverse educator backgrounds. Noteworthy is the gender-based disparity, with female teachers more prevalent in rural areas and males in urban regions. The research empirically tests hypotheses, confirming a positive correlation between teacher competencies (Personality, Pedagogy, Professionalism, and Social Engagement) and student learning achievement. The study underscores the pivotal role of teachers' robust competencies in fostering positive effects on student performance, advocating for strategic interventions such as teacher training, curriculum alignment, parental involvement, and innovative teaching methods to create a conducive learning environment.
Identifikasi Manfaat Bagi Anggota Pada Koperasi Produsen Peternakan Sapi Perah Roja Hasanah, Fatiya; Sugiyanto, Sugiyanto
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.v4i1.4831

Abstract

Cooperatives as business entities are actually formed with the intention of being able to provide welfare, especially for members and generally for the community. The realization of the intended welfare is in the form of benefits that can be felt so that in the long run it can improve the community's economy. One type of cooperative that is increasingly present in the lives of community farmers is a dairy farm producer cooperative. In its operational activities, members as farmers play a role in producing dairy milk which is then deposited with the cooperative at a purchase price that is relatively dependent on the quality of dairy milk, then to be processed until the marketing stage to the Milk Processing Industry with a predetermined selling price. This is one of the price benefits received by members, as well as good facilities and services that are able to meet the needs of members. The method used in this research is a qualitative approach, with the type of research method, namely comparative descriptive qualitative method with case studies on cooperatives in West Bandung Regency. This method is carried out to identify the benefits for members in dairy farm producer cooperatives and solutions for cooperatives to increase and or increase benefits for their members.
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.
PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY Sugiyanto, Sugiyanto; Dewi, Lely Savitri
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.v4i4.525

Abstract

One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.
Cooperative Financial Performance: Business Efficiency and Members Efficiency: (Case Study of KUD Mandiri Bayongbong, Province of West Java) Resti Pandini; Sugiyanto Sugiyanto
J-Coop : Journal of Co-operative Vol. 1 No. 1 (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.v1i1.5

Abstract

KUD Mandiri Bayongbong operates in various business fields with very fluctuating business development, especially in terms of profitability over the last five years. This research aims to determine the factors of change in cooperative performance from the aspect of business efficiency as measured by Return On Equity (ROE) and member efficiency as measured by ROE' which is adjusted to the benefits received by members, using Du Pont System analysis. The research method used is quantitative descriptive, using secondary data from cooperative documentation supported by interviews. The research results show that changes in Business Efficiency are caused by changes in Net Profit Margin (NPM) and Return on Assets (ROA), ROA is influenced by changes in Total Asset Turn Over (TATO) and Equity Multiplier. The increase in Member Efficiency is also reflected in changes in NPM obtained from residual operating results (SHU) and economic benefits from services, as well as ROA.
Tata Kelola Koperasi dengan Pendekatan Stewardship atau Agency Theory Sugiyanto Sugiyanto
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.v1i2.22

Abstract

The good cooperative governance of most cooperatives in Indonesia still requires both theoretical and empirical study. Many cooperatives still do not enforce good governance principles, including the lack of annual member meetings, which demonstrate the accountability of management and supervisors to members. This study incorporates theoretical approaches, particularly those related to Stewardship Theory and Agency Theory to strengthen good cooperative governance. The results of the study indicate that, theoretically, cooperative governance can be approached using these two theories. The uniqueness of cooperative organizations should be managed using a stewardship approach, but in practice, conflicts of interest arise between boaard of director and members. Board of director has more information about the cooperative than members, and moral hazard exists. From this discussion, it can be concluded that good cooperative governance is based on conflicts of interest between members, board of directors, and supervisors.
Strategi Resource-Based View (RBV) dalam Transformasi Mutu Literasi: Optimalisasi Modal Manusia dan Kearifan Lokal di SDN 181 Sukamiskin Kota Bandung Mardianti, Fera; Ulfaturrohman, Nur Hidayah; Sugiyanto, Sugiyanto
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/s28vea37

Abstract

This study analyzes the implementation of the Resource-Based View (RBV) strategy in improving literacy quality at SDN 181 Sukamiskin, Bandung City. Although the school possesses relatively strong teacher human capital and cultural capital, literacy achievement has declined, particularly in the advanced category. This study employs a qualitative descriptive approach using a case study method. Data were obtained from the 2024–2025 Education Report, the School-Based Curriculum, teacher profiles, and school policy documents. Data analysis was conducted using RBV-based SWOT analysis through the IFAS and EFAS matrices. The results indicate that the main problem lies in the suboptimal utilization of internal resources to support literacy improvement. Therefore, literacy enhancement strategies should be directed toward the integrated optimization of human capital and local wisdom. Keywords: Resource-Based View, Literacy Quality, Human Capital, Local Wisdom.
The Role of Operational Efficiency and Credit Risk in Banking Profitability: Panel Data Evidence from Indonesian Listed Banks (2010-2024) Yeti Rosita; Jaja Suteja; Atang Hermawan; Sugiyanto Sugiyanto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2089

Abstract

This study examines the effects of operational efficiency and credit risk on banking profitability in Indonesia, with inflation, capital adequacy, and the pandemic period included as control variables. The study addresses the limited empirical evidence on the comparative importance of internal bank-specific factors in explaining profitability among listed banks in an emerging market context. Using balanced panel data from 13 publicly listed banks in Indonesia over the period 2010–2024, this study applies a Random Effects Model with panel-corrected standard errors (PCSE) to address heteroskedasticity and cross-sectional dependence. Banking profitability is measured by return on assets (ROA), operational efficiency is proxied by the operating expenses to operating income ratio (BOPO), and credit risk is measured by non-performing loans (NPL). The results show that operational efficiency is the most dominant determinant of banking profitability, with BOPO having a strong negative and significant effect on ROA. Credit risk also negatively affects profitability, although its relative effect is smaller than operational efficiency. Inflation has a positive and significant effect, while capital adequacy and the pandemic period do not significantly affect profitability. These findings contribute to the banking profitability literature by demonstrating that internal cost efficiency plays a more decisive role than credit risk and crisis-related conditions in sustaining bank profitability. Practically, the study highlights the importance of cost structure optimization, digital process efficiency, and integrated credit risk management in strengthening bank performance and resilience.
Model Pemisahan (Spin-Off) Unit Simpan Pinjam Menjadi Koperasi Simpan Pinjam yang Independen Sugiyanto Sugiyanto; Mutiara Nur Azizah
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.v2i1.62

Abstract

This study aims to formulate a spin-off model for Savings and Loan Units (USP) into independent Savings and Loan Cooperatives (KSP), as mandated by the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 8 of 2023. The study uses a qualitative case study approach, data were collected through interviews and document analysis at the Bandung City Government Employees Cooperative (KPKB), whose USP assets exceed 50% of the cooperative's total assets. The study findings indicate that a successful spin-off requires comprehensive preparation in several key aspects: institutional and legal compliance, organizational restructuring, membership separation, asset and capital division, human resource readiness, and operational infrastructure. Based on these considerations, the study proposes a multi-stage spin-off model that includes: (1) member approval through the Annual Members Meeting (RAT), (2) preparation of a legal deed, (3) registration through the Online Single Submission (OSS) system, and (4) establishment of an independent KSP governance structure. The main challenges identified include regulatory complexity, administrative readiness, member acceptance, and initial operational costs. Conversely, spin-offs offer significant opportunities to improve financial transparency and accountability, service focus, and long-term business sustainability. This model provides practical guidance for cooperatives undergoing similar mandatory transitions and contributes to the evolving literature on cooperative restructuring and compliance with financial sector regulations.
Co-Authors Adri Arisena Akhmad Yunani Anggi Andriani Rahayu Anggi Andriani Rahayu Atang Hermawan Deni Lesmana Dewi Puspita Arum Endang Wahyuningsih Endra Herdiansyah Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Gijanto Purbo Suseno Gunardi . Ikhsan, Sugiyanto Jaja Suteja Laely Purnamasari Lely Savitri Dewi M. Arsyad Arradya S.P. M. Yusuf Sanny Mardianti, Fera Muhammad Aditya Pratama Mutiara Nur Azizah Nisah, Ofiya Nur’aeni Nur’aeni Resti Pandini Rima Elya Dasuki Roja Hasanah, Fatiya Theofanny, Gracia Toufiq Agung Pratomo Sugito Putra Ulfaturrohman, Nur Hidayah Wahyudin Yeti Rosita