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<![CDATA[DAMPAK DAN UPAYA PENERAPAN IFRS PADA PELAPORAN KEUANGAN TERHADAP PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Agung Pratomo Sugito Putra, Toufiq]]>;
<![CDATA[Tusholihah, Mardiyah]]>;
<![CDATA[Retnawati, Kristianty]]>;
<![CDATA[Ignasius Loyola Maje, Germanus]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v1i2.14
<![CDATA[The application of IFRS in several countries, Indonesia has also applies IFRS for financial reporting. After Indonesia implemented IFRS, there are several statements of Accounting Standards abolished or revoked. The conceptual changes of experienced by the accounting world in Indonesia, of course it will cause various impacts for the development of accounting science in Indonesia. The application of IFRS has a positive and negative impact on companies in Indonesia. This study using a qualitative descriptive approach, the type of research used literature study. Data source in this study using secondary data. The results of research show that the industries companies can formulate impact of these standards changes together, so that they are more efficient. The standard which is principles based can be derived in the form of accounting guidelines for specific industries that can be used as references in preparing financial statements of companies in the industry.]]>
<![CDATA[Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android ]]>
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Muhamad Ardi Nupi Hasyim]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol 12 No 1 (2021): Coopetition: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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<![CDATA[The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative]]>
<![CDATA[MODEL PERENCANAAN PAJAK PENGHASILAN BADAN PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG ]]>
<![CDATA[Toufiq Agung Pratomo.SP Agung]]>
<![CDATA[ Accounthink Vol 7 No 01 (2022): Maret 2022 ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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<![CDATA[Abstract The purpose of this study was to obtain an overview of the tax planning model through the calculation of corporate income tax at the Bandung City Government Employee Cooperative in accordance with the Law of the Republic of Indonesia Number 36 of 2008. The method used in this research is a case study research method with data analysis systematically. descriptive with a qualitative approach. The results of this study tax planning has not been carried out on cooperatives in determining tax estimates. The calculation of corporate income tax on cooperatives in the details of income and expenses must still be adjusted to the Law of the Republic of Indonesia Number 36 of 2008, because there are differences in the recognition of income and expenses that will affect the estimated tax payable to cooperatives. Tax planning is described through fiscal reconciliation consisting of positive corrections and negative corrections adjusted for income and expenses on cooperatives to determine the estimated income tax payable in accordance with the Law of the Republic of Indonesia Number 36 of 2008. Keywords: Tax, Fiscal Abstrak Penelitian ini adalah untuk mendapatkan gambaran model perencanaan pajak melalui perhitungan pajak penghasilan badan pada Koperasi Pegawai Pemerintah Kota Bandung yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Metode yang digunakan dalam penelitian ini adalah metode penelitian studi kasus dengan analisis data secara deskriptif dengan pendekatan kualitatif. Hasil penelitian ini perencanaan pajak belum dilakukan pada koperasi dalam menentukan taksiran pajak. Perhitungan pajak penghasilan badan pada koperasi pada rincian pendapatan dan beban masih harus disesuaikan dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, karena terdapat perbedaan pengakuan pendapatan dan beban yang akan berpengaruh pada taksiran pajak yang terutang pada koperasi. Perencanaan pajak digambarkan melalui rekonsiliasi fiskal terdiri dari koreksi positif dan koreksi negatif yang disesuaikan dengan pendapatan dan beban pada koperasi untuk menentukan taksiran pajak penghasilan terutang yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Kata kunci: Pajak, Fiskal]]>
<![CDATA[Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android ]]>
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Muhamad Ardi Nupi Hasyim]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 12 No. 1 (2021): Coopetition: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v12i1.292
<![CDATA[The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative]]>
<![CDATA[MACRO-ECONOMIC IMPACT ON STOCK PRICES ]]>
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Sugiyanto Sugiyanto]]>
<![CDATA[ JRAK Vol 13 No 1 (2021): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i1.3245
<![CDATA[Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018.]]>
<![CDATA[THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION ]]>
<![CDATA[Sugiyanto Ikhsan]]>;
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Rima Dasuki]]>;
<![CDATA[Endra Herdiansyah]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5648
<![CDATA[The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.]]>
<![CDATA[Deteksi Laporan Keuangan Koperasi Menggunakan Beneish M-Score Model ]]>
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Shofia Zahra]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 3 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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<![CDATA[Penelitian ini bertujuan untuk mendeteksi kecurangan pada Koperasi XYZ dengan menggunakan data tahun 2020 hingga 2023. Beneish M Score merupakan model yang menunjukkan bahwa manajemen melakukan kecurangan atau terlibat dalam praktik manipulasi laporan keuangan. Variabel Beneish M Score yang digunakan dalam penelitian ini berjumlah 8 variabel. Hasil penelitian menunjukkan adanya kecurangan laporan keuangan. Kepada para pengguna laporan keuangan, penulis menyarankan untuk ikut serta menganalisis laporan keuangan agar dapat meminimalisir terjadinya kecurangan laporan keuangan, selain itu regulator dapat melakukan pengawasan terhadap koperasi, dan diharapkan auditor eksternal dapat melakukan audit secara independen dan dapat mendeteksi kecurangan. yang terjadi dan akan terjadi.]]>
<![CDATA[ANALISIS PERTUMBUHAN EKONOMI DAN INDEKS GINI KABUPATEN SUMEDANG ]]>
<![CDATA[Sumaryana, Fitriana Dewi]]>;
<![CDATA[Sugito Putra, Toufiq Agung Pratomo]]>;
<![CDATA[Hakim, Abdul]]>;
<![CDATA[Jaka Sudewa]]>
<![CDATA[ Jurnal Co Management Vol. 5 No. 1 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management ]]>
Publisher : <![CDATA[IKOPIN ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS MODAL PINJAMAN DALAM MENINGKATKAN PROFITABILITAS PADA KOPERASI KARYAWAN INDUSTRI PT. KAHATEX KABUPATEN SUMENDANG ]]>
<![CDATA[Sukmahadi]]>;
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Marcell Alfriando]]>
<![CDATA[ Jurnal Co Management Vol. 5 No. 2 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management ]]>
Publisher : <![CDATA[IKOPIN ]]>
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<![CDATA[Koperasi Karyawan Industri (Kopkarin) PT. Kahatex merupakan koperasi yang usahanya bergerak dalam bidang usaha simpan pinjam. Penelitian ini bertujuan untuk mengetahui bagaimana perkembangan modal pinjaman meningkatkan profitablitas pada Kopkarin PT. Kahatex. Pada penelitian ini data yang digunakan berupa laporan keuangan dari tahun 2017 s.d 2021. Metode penelitian yang digunakan adalah metode kualitatif. Analisis yang digunakan menggunakan analisis rasio LDR dan rasio profitablitas yang dilihat dari return on assets (ROA). kriteria LDR pada Kopkarin PT. Kahatex berada pada posisi “Cukup Sehat” pada tahun 2017 dengan LDR berada pada interval 75-90%, dan 4 tahun terakhir yaitu tahun 2018-2021, LDR Kopkarin PT. Kahatex berada pada posisi “Sehat” dengan LDR ≥ 90%. Kemudian Berdasarkan hasil penelitian diketahui bahwa perkembangan modal pinjaman dan ROA mengalami fluktuasi dalam 5 tahun terakhir. ROA pada Kopkarin PT. Kahatex selama 5 tahun berturut-turut yaitu periode tahun 2017-2021 berada pada kriteria “Tidak Sehat” dengan ROA < 3% di tiap tahunnya.]]>
<![CDATA[IMPLEMENTASI MANAJEMEN ASET TETAP PADA KOPERASI FUNGSIONAL DALAM UPAYA OPTIMALISASI PEMANFAATAN ASET TETAP ]]>
<![CDATA[Udin Hidayat]]>;
<![CDATA[Sugiyanto ikhsan]]>;
<![CDATA[Inne Risnaningsih]]>;
<![CDATA[Toufiq Agung Pratomo]]>
<![CDATA[ Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia ]]>
Publisher : <![CDATA[Program Studi Akuntansi IKOPIN ]]>
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DOI: 10.32670/ht.v1i2.1061
<![CDATA[PKP-RI Kabupaten Garut merupakan koperasi sekunder yang beranggotakan koperasi pegawai primer yang tersebar di Kabupaten Garut. PKP-RI Kabupaten Garut memiliki tiga unit usaha yaitu unit simpan pinjam, unit usaha wisma, dan unit usaha apotek.mLatar belakang dari penelitian ini adalah menurunnya pendapatan wisma pada tahun 2017, hal ini menunjukkan bahwa pemanfaatan aset wisma kurang optimal. Kurang optimalnya pemanfaatan wisma tersebut diduga karena pelaksanaan manajemen aset pada koperasi belum sepenuhnya dilaksanakan dengan benar dan masih terdapat aset wisma yang tidak dipergunakan dan dimanfaatkan oleh koperasi. Metode penilitian yang digunakan adalah metode kualitatif dengan model pendekatan studi kasus yang akan mendeskripsikan setiap faktor-faktor yang terkait melalui wawancara, observasi dan studi pustaka. Informan dalam penelitian ini adalah pengurus atau pengelola yang berada pada PKP-RI Kabupaten Garut. Hasil penelitian menunjukkan bahwa PKP-RI Kabupaten Garut telah melaksanakan seluruh tahapan dari manajemen aset, namun ada tiga tahapan yang tidak sesuai dengan pelaksanaan yang seharusnya yaitu tahap penilaian aset, legal audit, dan pengapusn aset. Selain itu optimalisasi pemanfaatan aset pada koperasi belum terlaksana dengan baik, karena masih ada beberapa aset yang idle dan tidak dimanfaatkan dengan baik oleh koperasi.]]>
