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All Journal Coopetition : Jurnal Ilmiah Manajemen
Bingky Aresia Landarica
Universitas Pasundan
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Independensi, Moral Reasoning dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit: Studi Pada BPK-RI Perwakilan Jawa Barat Bingky Aresia Landarica
Coopetition : Jurnal Ilmiah Manajemen Vol. 11 No. 1 (2020): 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.v11i1.72

Abstract

The Objective from this research is to determine how much an Audit Quality can be affected from Auditor Independence, Moral reasoning and Auditor Professional Skepticism at Representative Audit Board of West Java Province. This research is using descriptive and verification approach as a method. The results of this study show that the higher the independence, moral reasoning and professional skepticism of the auditor can make higher the quality of the audit produced as well.
Penerapan Aplikasi Berbasis Andorid Untuk Meningkatkan Pengendalian Internal dan Penjualan Pada AUM PCM Gedebage Erfan Erfiansyah; Sutadi Triputra; Bingky Aresia Landarica
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 3 (2022): 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.v13i3.2540

Abstract

MSMEs in Indonesia have become the most important pillar for the economic ecosystem. It is known that 99% of business actors in Indonesia are in the MSME sector. The MSME sector is one of the main pillars of Indonesia's economic fundamentals. In fact, during the 1998 economic crisis, the MSME sector contributed positively in saving the Indonesian economic ecosystem at that time. The same thing happened during the Covid-19 pandemic, the MSME sector has great potential to become an accelerator of national economic recovery, therefore an entrepreneurial model is needed that can adapt to technological advances. The purpose of this research is to determine the internal control in managing the sales of MSME Partners as well as implementing Android-based applications in improving the internal control of the sales of MSME Partners. The stages of this research were carried out by means of a depth interview approach and also collecting data from several subsequent literatures by planning, designing and coding in implementing an Android-based application that can be applied. The results show that Android-based applications can help PCM seafood stalls improve internal control on cash sales transactions, Android-based applications also help retail businesses that are still using the old way of serving customers more effectively and efficiently. This system changes old methods to new ones that can improve business processes where all reports are recorded automatically so that employees can serve customers more efficiently and effectively. The new business process makes customers satisfied because they don't have to wait longer to get the desired product. Business revenue also increases by using the system because new customers can find and buy products online so customers who can't go to shop can buy them from the app and people who don't know about business can find them on the internet and can buy the desired products in the system
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja Pelaku UMKM di Kota Bandung Taty Sariwulan; Bingky Aresia Landarica; Novira Sabilla
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): 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.v14i3.3778

Abstract

This study aims to determine the magnitude of the influence of financial literacy, financial inclusion and financial management on the performance of MSME in the city of Bandung. The research method used is a quantitative method with a descriptive and verification approach and the data used is primary data. Based on the results of the study, it is known that financial literacy has no positive effect, financial inclusion has an effect of 40.7% and financial management has an effect of 40.8% on the performance of MSME. Simultaneously, financial literacy, financial inclusion and financial management have an effect of 55.2% on the performance of MSME actors.
Co-Authors Erfan Erfiansyah Novira Sabilla Sutadi Triputra Taty Sariwulan