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ANALISIS KINERJA KEUANGAN PADA KOPERASI KARYAWAN PUTRA INDONESIA MALANG Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 1 No 01 (2020): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.864 KB)

Penelitan ini dilakukan untuk menganalisis kinerja keuangan Koperasi karyawan Putra Indonesia Malang (PIM) yang bergerak pada koperasi simpan pinjam untuk periode 2017-2019. Kinerja keuangan yang dianalisis berdasarkan rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Untuk mengukur rasio likuiditas ditinjau dari current ratio. rasio sovabilitas ditinjau dari Total Debt to Total Assets Ratio dan rasio rentabilitas ditinjau dari Return On Equity (ROE). Sampel peneltian ini adalah data laporan keuangan pada rapat anggota tahunan (RAT) dari tahun 2017 -2019. Metode pengumpulan data dengan berdasarkan data yang telah ada pada sumber data sekunder yang telah diolah berupa neraca dan laporan laba rugi. Hasil penelitian menunjukkan rasio likuiditas dengan menggunkan current ratio dalam kriteria baik,. Rasio solvabilitas yang menggunakan total debt to total assets ratio dalam kriteria baik, rasio Rentabilitas Debt to equity Ratio dikatakan dalam kriteria yang kurang baik karena hasil analisis menunjukan penurunan setiap tahunnya.

PERANAN PENGERAHAN DANA SEBAGAI FAKTOR UTAMA PEMBELANJAAN DI PT. BANK JATIM Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 2 No 02 (2021): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Purpose – Upaya yang harus dilakukan bank sebagai lembaga dalam melakukan ativitas penyaluran dana masyarakat guna memaksimalkan pengguna jasa perbankan dalam meningkatkan kinerja perbankan. Design/methodology/approach – Dalam penelitian ini peneliti menggunakan analisa kualitatif dengan menggunakan memanfaatkan data skunder dari perusahaan untuk pendekatan yang digunakan adalah dengan pendekatan deskriptif kualitatif. Findings – Keberhasilan pengerahan dana yang dicapai oleh bank tidak diikuti dengan keberhasilan dalam hal pembelanjaan dana. Untuk Ketentuan jangka waktu kredit yang ditetapkan oleh PT. Bank Jatim dianggap kurang panjang, sehingga nasabah merasa keberatan pada saat pembayaran angsuran. PT. Bank Jatim juga masih kurang maksimal menggunakan sumber daya yang ada dalam menarik nasabah kreditur. Nasabah debitur dari Bank Jatim dibebani dengan biaya administrasi pencairan kredit yang dianggap terlalu besar. Beberapa peraturan yang ditetapkan oleh Bank Jatim terlalu ketat untuk pengembalian pinjaman. Research limitations/implications – Penelitian ini hanya berfokus pada objek penelitian bank jatim saja, akan tetapi dalam penelitian ini bisa memberikan pemahan dan juga informasi agar bank jatim bisa melakukan pembenahan dan perbaikan agar bisa memaksimalkan pengerahan dana. Originality/value – Dalam penelitian ini menggunakan data skunder dengan memasukan beberapa data yang dianggap bisa menjadi rujukan dalam penelitian selanjutnya dan juga bisa diperluas dengan objek penelitiannya. Keyword : Bank; Dana; Pembelanjaan; Keuangan; Paper type : Case Study

FOR PHARMACEUTICAL COMPANIES LISTED ON BEI, FINANCIAL COMPANY ANALYSIS USING Z-SCORE AND LOGIT METHOD Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.108

Purpose – This research aimed to determine the pharmaceutical company’s financial condition listed on JSX between 2015 and 2019 using the Altman Model (Z-Score) and the Zavgren Model (Logit) and whether there was a significant difference between the results of the company’s financial condition valuation using both models. Design/methodology/approach – The type of research that was conducted as a case study. The company's data was obtained from the Jakarta Stock Exchange. The data analysis techniques used were the Altman Model (Z-Score), the Zavgren Model (Logit), and Chi-Square analysis. Findings – The study's findings revealed that, first, the company's financial condition based on the Altman Model (Z-Score) in 2015 (4 healthy and 7 critical), 2016 (5 healthy and 4 critical), 2017 (4 healthy, 1 critical, and 1 potentially bankrupt), 2018 (6 healthy, 2 critical, and 1 potentially bankrupt), and 2019 (6 healthy, 2 critical, and 1 potentially bankrupt) (4 healthy and 5 critical). Second, the company's financial condition in 2015 (2 healthy, 6 critical, and 2 potentially bankrupt), 2016 (2 healthy, 2 critical, and 2 potentially bankrupt), 2017 (2 healthy, 6 critical, and 1 potentially bankrupt), 2018 (3 healthy, 4 critical, and 2 potentially bankrupt), and 2019 (3 healthy, 4 critical, and 2 potentially bankrupt). Research limitations/implications – Only pharmaceutical businesses registered on the JSE are included in the calculation of the interval range to establish the cut-off point in the Zavgren model (logit) analysis. If pharmaceutical businesses that are not listed on the JSE are also included in the calculation, the results of the interval range calculation will be more accurate. Originality/value – To improve its financial position or boost its Z-score, the company should optimize the use of all current assets to enhance sales, which is predicted to increase company profits. Keywords : Financial analysis, Z-Score, Logit, Altman, Zavgren Paper type: Case Study

Pengaruh Analisis Break Even Point Dalam Meingkatkan Tingkat Pendapatan Industri Kecil (Study Kasus Usaha Batako Ahmad): The Effect of Break-Even Point Analysis on Increasing the Income Level of Small Industries (Batako Ahmad Business Case Study) Ari Nurcahyo Darmawan; Budi Iriani Yudaningrum; Dita Rachmawati
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 02 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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The aims of this research are: 1) to know the calling (unit and rupiah) that must be done by Batako Pitoyo business to be at a point BEP; 2) To know the amount of selling (units and rupiah) that must be done by Batako Pitoyo business to achieve profit, the planned amount is Rp 540.000.000; 3) To know the percentage of sales decrease (based on the budget) to be at a certain point BEP. The data collection instruments used in this research are: 1) Documentation, which is a collection of notes obtained from various written sources, whether they are from Batako Pitoyo or other businesses with a relationship to the research, documentation is a note taken in the past such as notes, books, and others. 2) Interviews are a method of collecting the data by question and answer or by communicating directly with people who have experience with the problems in the research to get better data. The results of the research show that: 1) the minimal sales volume that should be done by Batako Pitoyo to be at a point BEP amounted to 252.370 units, or Rp 656.162.532; 2) the volume of sales that must be done by Batako Pitoyo to achieve the planned profit during 2018 amount to Rp 540.000.000, or 966 362 units, or Rp 2.512.542.955; and 3) the percentage decrease in sales (on a budget) to be at a point BEP is 68%.

PERANAN PENGERAHAN DANA SEBAGAI FAKTOR UTAMA PEMBELANJAAN DI PT. BANK JATIM Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 2 No 02 (2021): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v2i02.49

Purpose – Upaya yang harus dilakukan bank sebagai lembaga dalam melakukan ativitas penyaluran dana masyarakat guna memaksimalkan pengguna jasa perbankan dalam meningkatkan kinerja perbankan. Design/methodology/approach – Dalam penelitian ini peneliti menggunakan analisa kualitatif dengan menggunakan memanfaatkan data skunder dari perusahaan untuk pendekatan yang digunakan adalah dengan pendekatan deskriptif kualitatif. Findings – Keberhasilan pengerahan dana yang dicapai oleh bank tidak diikuti dengan keberhasilan dalam hal pembelanjaan dana. Untuk Ketentuan jangka waktu kredit yang ditetapkan oleh PT. Bank Jatim dianggap kurang panjang, sehingga nasabah merasa keberatan pada saat pembayaran angsuran. PT. Bank Jatim juga masih kurang maksimal menggunakan sumber daya yang ada dalam menarik nasabah kreditur. Nasabah debitur dari Bank Jatim dibebani dengan biaya administrasi pencairan kredit yang dianggap terlalu besar. Beberapa peraturan yang ditetapkan oleh Bank Jatim terlalu ketat untuk pengembalian pinjaman. Research limitations/implications – Penelitian ini hanya berfokus pada objek penelitian bank jatim saja, akan tetapi dalam penelitian ini bisa memberikan pemahan dan juga informasi agar bank jatim bisa melakukan pembenahan dan perbaikan agar bisa memaksimalkan pengerahan dana. Originality/value – Dalam penelitian ini menggunakan data skunder dengan memasukan beberapa data yang dianggap bisa menjadi rujukan dalam penelitian selanjutnya dan juga bisa diperluas dengan objek penelitiannya. Keyword : Bank; Dana; Pembelanjaan; Keuangan; Paper type : Case Study

Manajemen Modal Kerja Bagi Bisnis Perusahaan Di Era Digital Arief yuswanto nugroho; Ari Nurcahyo Darmawan
JOURNAL KOPERASI DAN MANAJEMEN Vol 4 No 01 (2023): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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Purpose – The goal of this essay is to undertake a theoretical analysis of working capital management's function in boosting profitability. And to research and keep each component of working capital in the best possible balance in order to help the business become more profitable. Design/methodology/approach – Research Techniques The approach taken in this study is descriptive research, which describes the findings of research descriptions that have been made based on the data in this study in order to develop a theory that can be used to explain, forecast, and manage a phenomenon. Data gathering methods that make data collection easier Findings – Through indicators and financial ratios connected to working capital, such as cash turnover and accounts receivable turnover, working capital must be correctly managed to ensure the smooth running of the company's operational activities. Working capital management enables businesses to attain and boost earnings and profitability while also assisting them in decision-making. Consequently, the firm will continue to exist. Research limitations/implications – This study uses more subjective informants since it uses descriptive and qualitative methods, which poses a serious risk to the impartiality of the research conclusions. When you meet additional researchers with different personalities, the findings may vary since the researcher's personality will affect the research's conclusions. Originality/value – Working capital management is one of the most crucial facets of a complete company's spending management, according to Munawir (Maria, 2008: 2). In this research, working capital has to be managed appropriately to ensure that the business' operational operations operate smoothly and successfully. Working capital-related financial indicators and ratios, such as cash turnover and accounts receivable turnover, can help with this. The business will be able to boost its earnings and profitability by using working capital management.

The Application of Blockchain Technology-Based Accounting and Its Impact on Transparency and Financial Performance of Village-Owned Enterprises (BUMDes) in East Java Ari Nurcahyo Darmawan; Vierly Ananta Upa
JOURNAL KOPERASI DAN MANAJEMEN Vol 7 No 01 (2026): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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Purpose – This study aims to investigate the application of blockchain technology in the accounting systems of Village-Owned Enterprises (BUMDes) in East Java, Indonesia, and to examine its impact on financial transparency and financial performance. It also examines the mediating role of financial transparency in the relationship between blockchain technology adoption and financial performance. Design/methodology/approach – This study employed a quantitative research design. Data were collected through structured questionnaires from 150 BUMDes managers and financial officers across selected regencies in East Java, Indonesia. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the direct effects of blockchain technology adoption on financial transparency and financial performance and the mediating effect of financial transparency. Findings – The results show that blockchain technology adoption has a significant positive effect on financial transparency (? = 0.67, p < 0.001) and financial performance (? = 0.52, p < 0.001). Furthermore, financial transparency partially mediates the relationship between blockchain adoption and financial performance. These findings indicate that blockchain adoption can improve financial outcomes not only through direct operational benefits but also by strengthening transparency and accountability in BUMDes accounting systems. Research limitations/implications – This study is limited to selected BUMDes in East Java, which may restrict the generalizability of the findings to other regions or types of village enterprises. The cross-sectional design also limits the ability to assess the long-term effects of blockchain adoption. Future research could employ longitudinal approaches and investigate additional factors such as digital literacy, organizational readiness, cybersecurity, regulatory support, and implementation costs. Originality/value – This study contributes to the literature on digital innovation and public sector accounting by integrating blockchain adoption, financial transparency, and financial performance within a single empirical framework. Its originality lies in positioning financial transparency as a mediating mechanism through which blockchain technology contributes to improved financial performance.

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