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All Journal Gorontalo Development Review Competitive Jurnal Akuntansi dan Keuangan Coopetition : Jurnal Ilmiah Manajemen International Journal of Environmental, Sustainability, and Social Science E-Coops-Day : Jurnal Ilmiah Abdimas Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Study & Management Research Journal of Islamic Economics and Business Jurnal Penelitian Pendidikan Indonesia J-Coop : Journal of Co-operative
Heri Nugraha
Institut Manajemen Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Peran Kebijakan Perpajakan dalam Mendukung Koperasi di Indonesia Heri Nugraha
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 3 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

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Abstract

Artikel ini mengeksplorasi implementasi pajak dalam koperasi, dengan fokus pada tantangan yang dihadapi serta solusi yang dapat diterapkan untuk meningkatkan kepatuhan pajak. Penelitian ini mengkaji peraturan perpajakan yang relevan, tantangan operasional yang dihadapi koperasi dalam memenuhi kewajiban pajaknya, serta strategi untuk mengatasi tantangan tersebut. Dengan pendekatan kualitatif yang melibatkan studi literatur dan wawancara dengan ahli perpajakan serta pengelola koperasi, artikel ini memberikan wawasan mendalam tentang pengelolaan pajak di sektor koperasi dan bagaimana koperasi dapat lebih efektif dalam memenuhi kewajiban perpajakan mereka.
The Role of Islamic Banks’ Profitability on Indonesia’s Economic Growth: A CAMELS and Endogenous Growth Model Analysis Heri Nugraha; Eka Setiajatnika; Muhamad Ardi Nupi Hasyim; Franklin Kharisma Genta
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.49830

Abstract

This study examines the role of Islamic banking profitability in Indonesia’s economic growth using the CAMELS framework and an endogenous growth perspective. The analysis focuses on profitability as the main mechanism linking Islamic banking performance to real sector development during the COVID-19 pandemic and the subsequent economic recovery period. The study uses annual data from 2020 to 2023 obtained from the Financial Services Authority, Bank Indonesia, Statistics Indonesia, and the World Bank. The analytical methods include descriptive statistics, correlation and stationarity tests, and regression estimation using Ordinary Least Squares (OLS) and the System Generalized Method of Moments (GMM) to address potential endogeneity. The empirical results show that Islamic banking profitability, particularly Return on Equity (ROE), has a positive and statistically significant effect on Indonesia’s economic growth. Return on Assets (ROA) also exhibits a positive relationship with growth, although with weaker statistical significance. Other CAMELS indicators, including capital adequacy, asset quality, efficiency, and liquidity, do not have a significant direct impact on economic growth but serve as stabilizing factors for the banking system. Inflation has a negative and significant effect on economic growth, while investment shows a positive but statistically insignificant relationship. Overall, the findings confirm that profitability is the primary channel through which Islamic banking contributes to national economic growth. This study positions profitability as an explanatory variable rather than merely a performance indicator and reinforces the relevance of endogenous growth theory in the context of Islamic banking in Indonesia. Policy implications emphasize the importance of strengthening Islamic banking profitability to enhance its contribution to sustainable economic growth.
Pengaruh Lingkungan Kerja dan Kepuasan Kerja Terhadap Produktivitas Kerja Karyawan (Studi Kasus Pada Koperasi Pegawai Pemerintah Kota Bandung) Rahayu, Rintan; Nugraha, Heri; Fahreza, Mohammad
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.v2i1.57

Abstract

This study aims to determine the effect of work environment and job satisfaction on employee productivity at the Bandung City Government Employees Cooperative. The background of this research is the decline in employee productivity caused by an unsupportive work environment and relatively low job satisfaction. The research method used is a descriptive and verifiable quantitative approach with data collection through questionnaires distributed to 25 cooperative employees. Data were analyzed using multiple linear regression to test the influence of independent variables on the dependent variable. The results showed that the work environment had a positive and significant effect on work productivity by 28.6%, job satisfaction had a positive effect by 31.8%, and simultaneously both variables had a contribution of 48.6% to employee productivity. The conclusion of this study shows that the better the work environment and the higher the job satisfaction, the higher the employee productivity will be.
Co-Authors Dandan Irawan Dede Rosmiati Eka Setiajatnika Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Inne Risnaningsih Linda Yulia M Ardi Nupi Hasyim Mohammad Fahreza Muhammad Ardi Nupi Hasyim Nuri Nurhayati Nurjamil Rahayu, Rintan Resmi Sri Utami Septafeta Petra Ramot SIMAMORA Siti Nurhayati Trida Gunadi