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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen E-Coops-Day : Jurnal Ilmiah Abdimas Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bandung Conference Series: Economics Studies Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugiyanto Ikhsan
Institut Manajemen Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Tantangan dan Peluang Transformasi Digital sebagai Strategi Penguatan Koperasi di Era Revolusi Industri 4.0 dan Society 5.0 Ikhsan, Sugiyanto; Fahreza, Mohammad; Hidayat, Udin
E-Coops-Day Vol. 6 No. 2 (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/he5x7765

Abstract

Perkembangan teknologi digital yang pesat di era Revolusi Industri 4.0 dan Society 5.0 menuntut koperasi untuk bertransformasi agar mampu bertahan dan bersaing. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus koperasi dalam menghadapi tantangan digital melalui pelatihan transformasi digital berbasis model bisnis modern. Metode yang digunakan adalah pelatihan partisipatif yang dilaksanakan selama tiga hari dengan pendekatan andragogi, studi kasus, diskusi kelompok, serta penyusunan rencana aksi digitalisasi koperasi. Materi pelatihan mencakup pengenalan model bisnis digital seperti marketplace, subscription, dan layanan on-demand, serta regulasi pendukung seperti UU Cipta Kerja dan PP No. 7 Tahun 2021. Hasil kegiatan menunjukkan peningkatan pemahaman peserta hingga ±30%, penyusunan rencana aksi digital koperasi, dan identifikasi tantangan serta solusi adaptif. Kegiatan ini membuktikan bahwa intervensi edukatif melalui pelatihan praktis dapat mendorong koperasi menjadi entitas yang adaptif, inklusif, dan berdaya saing di era digital
Analysis of asset growth in relation to profitability and economic benefits members of puspa mekar cooperative Baihaqqy, Mochammad Rizaldy Insan; Salsabila, Nusuki; Ikhsan, Sugiyanto; Ernawati, Nani; Yuliawati, Yupi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/abmrrf41

Abstract

The purpose of the study is to obtain an overview of the relationship between asset growth and return on assets (ROA) as well as find out what factors affect the ROA at Puspa Mekar KUD and also find out the state of economic benefits for members. The method used in this study is descriptive with a quantitative approach. The variables used are asset growth and profitability ratio, namely ROA and to analyze ROA factors, namely profit margin and total assets turnover (TATO). The data used was obtained from interviews and secondary data in the form of financial statements for the last five years. The results showed that the relationship between asset growth and ROA has a significant influence with a quite strong positive relationship. In addition, it is known that the influencing factors, namely ROA based on profit margin TATO are caused by the use of assets that are less effective and not optimal in controlling the costs of their operational activities. For direct and indirect economic benefits at Puspa Mekar KUD, members do not feel the benefits of price and SHU part of members, but members get many benefits in the form of services, only in the financial service unit members have felt the economic benefits.
Co-Authors Adri Arisena Agustina, Siti Sarah Ahmad Subagyo Aisyah Ramadani, Asih Baihaqqy, Mochammad Rizaldy Insan Diah Nofitasari Endra Herdiansyah Fitriana Dewi Sumaryana Hernawati, Euis Indradewa, Rhian Insan Baihaqqy, Mochammad Rizaldy Laely Purnamasari Lukmanulhakim Almamalik Mohammad Fahreza Muthmainnah Muthmainnah Rima Elya Dasuki Sagita, Melda Salsabila, Nusuki Setiawan , Entang Siti Rostiana, Tanti Sugiyanto Sugiyanto Sukmayana, Dodi Syafirah Sehaq Toufiq Agung Pratomo Sugito Putra Udin Hidayat Veranita, Mira Wulan Septiani, Dian Yupi Yuliawati