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All Journal OPERATION EXCELLENCE: Journal of Applied Industrial Engineering International Journal of Social Science and Business Jurnal Soshum Insentif Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen International Journal of Environmental, Sustainability, and Social Science E-Coops-Day : Jurnal Ilmiah Abdimas Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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.
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.
Co-Authors Adri Arisena Akhmad Yunani Anggi Andriani Rahayu 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 Rima Elya Dasuki Roja Hasanah, Fatiya Sugiyanto Ikhsan Sugiyanto Ikhsan Theofanny, Gracia Toufiq Agung Pratomo Sugito Putra