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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 E-Coops-Day : Jurnal Ilmiah Abdimas International Journal of Business, Economics, and Social Development Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management J-Coop : Journal of Co-operative
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Pelatihan Penyusunan Rencana Anggaran Pendapatan dan Belanja Koperasi dengan Metode Actual To Budget+ Sugiyanto, Sugiyanto
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 | DOI: 10.32670/ecoopsday.v6i1.5177

Abstract

In practice of preparing Cooperative Income and Cost Budget Plans (RAPBK) there are still many inconsistencies between the methods used and their utilization. This condition needs to be resolved through a training approach for cooperative managers such as board of directors, supervisors, managers and finance. The training uses an adult training approach by prioritizing two-way communication and practice. The results of the training, apart from preparing material for preparing the RAPBK using actual methods up to budget +, have also made participants aware of how important the RAPBK is for cooperative managers as work guidelines, prioritizing fund allocation and business control and being able to provide feedback for each operational stage of the cooperative business. The basis for cooperative financial management is the RAPBK to direct the achievement of the cooperative's goals and desires.
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.
Model Pemisahan (Spin-Off) Unit Simpan Pinjam Menjadi Koperasi Simpan Pinjam yang Independen Sugiyanto, Sugiyanto; Azizah, Mutiara Nur
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 Azizah, Mutiara Nur Deni Lesmana Dewi Puspita Arum Endra Herdiansyah Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Gijanto Purbo Suseno Gunardi . Lely Savitri Dewi M. Arsyad Arradya S.P. M. Yusuf Sanny Nisah, Ofiya Resti Pandini Rima Elya Dasuki Roja Hasanah, Fatiya Sugiyanto Ikhsan Sugiyanto Ikhsan Theofanny, Gracia Toufiq Agung Pratomo Sugito Putra Wahyudin