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PENGARUH IFRS TERHADAP PERWUJUDAN BISNIS YANG SEHAT DI INDONESIA Setiajatnika, Eka; Sanubari, Sari; Inggit Yulinar, Ai; Nur Rahmawati, Astri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of accounting standards based on International Financial Reporting Standards (IFRS) on the realization of sound business in Indonesia by using benefits, the goals and advantages of IFRS itself, International Financial Reporting Standards (IFRS) are adopted standards, interpretations and frameworks. by an international accounting standards board (IASB) compiler body. Basically the business aims to seek profits or profits that are as large as possible, but a sound business requires more detailed and more open financial statements for both internal and external. The realization of a healthy business is projected with IFRS characters who are more transparent in making financial reports, strengthening informed economic accountability and contributing to economic efficiency by helping investors to identify a company and most importantly International Financial Reporting Standards (IFRS) is a global language where companies ( business) can be understood by the world market. Thus the business will progress significantly because it can enter the world capital market. The writing method used is a literature study where with this method we as authors seek information through books, journals, articles, thesis, laboratory manuals, theses, dissertations and other scientific works. All references are related to this paper and we have developed it so that there is a link between IFRS standards towards the realization of a healthy business in Indonesia. The results of our research prove that IFRS standards are capable of realizing a healthy and growing business globally. The conclusion of our research is that the benefits, objectives and characteristics of IFRS standards will be able to make businesses in Indonesia develop healthily and make the company easier to enter the world capitalmarket.

PENGARUH DEBT TO TOTAL ASSET RATIO TERHADAP RETURN ON EQUITY DAN MANFAAT EKONOMI ANGGOTA Eka Setiajatnika; Muhamad Ardi Nupi, Hasyim; Risma, Oktavira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits.

STRATEGI BERSAING DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA BISNIS JASA PERHOTELAN Setiajatnika, Eka; Ardi Nupi Hasyim, Muhamad
Coopetition : Jurnal Ilmiah Manajemen Vol 10 No 1 (2019): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Research on Corporate Competitive Strategies in Increasing Number of Guest Visits In The Hospitality Business (Case Study At Four Star XYZ Hotel in Tangerang City,) highlights how the company achieves competitiveness and improves its performance. In running its business Hotel XYZ faced problems, namely decreasing the number of guest visits and weak competitiveness of the company. This research used qualitative method by using descriptive approach. For data collection method used is by giving questionnaires to hotel customers and interviews to informants who then analyze the data based on the IFE and EFE matrix. Based on the research results found that the current level of company indicates that XYZ Hotel is still in the average level, so XYZ hotel should make a good strategy for the future the company can achieve the vision and mission of the company. Based on the analysis of IFE and EFE Hotel XYZ is in quadrant five so that strategy can be done by Hotel XYZ to improve the competitiveness of company by doing competition through differentiation.

Analisis Kelayakan Pendirian Pusat Distribusi Provinsi (PDP) Jawa Barat Eka Setiajatnika; Trida Gunadi
Coopetition : Jurnal Ilmiah Manajemen Vol 12 No 1 (2021): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to analyze the feasibility of establishing a Provincial Distribution Center (PDP) in Purwakarta Regency, West Java which was assessed from the aspects of the Potential of Production Centers and Commodity Demand, Infrastructure, Socio-Economic Conditions, Environmental Conditions, Regional Spatial Plans, Regulations, Land and Actors. Distribution / Logistics Services. This research used Pairwise Comparison Matrix method. It was concluded that, Purwakarta Regency was deemed appropriate and sufficient in determining the criteria as a Provincial Distribution Center.

Kelayakan Pembangunan Gudang Pusat Distribusi Provinsi (PDP) Jawa Barat Ditinjau Dari Aspek Keuangan Setiajatnika, Eka; Gunadi, Trida
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to analyze the feasibility of building a Provincial Distribution CenterWarehouse (PDP) in Purwakarta Regency, West Java from a financial / financial aspect. The results ofthe analysis show that the investment cost for the construction of a PDP warehouse is IDR 23.7 billion,the return on investment (Payback Period) is short, namely 5 years 8 months, the Net Present Value isPositive, which is 3,080,408 and the Profitability of Index is greater than 1, namely 1 , 00013, then theplan to build a Provincial Distribution Center Warehouse in Campaka District, Purwakarta Regency isfeasible / feasible.

Audit E-SPT Information System Using Cobit 4.1 Framework Eka SETIAJATNIKA; Muhammad Ardi Nupi HASYIM; Heri NUGRAHA; Septafeta Petra Ramot SIMAMORA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i3.70

The purpose of this study is to determine the effect of knowledge sharing on teacher job satisfaction, to determine the effect of knowledge sharing on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction. The population in this study were 1156 teachers with the research sample involving 200 teachers. The research method used in this research is explanatory research, while the data analysis technique used is Structural Equation Modeling (SEM) with AMOS 23 and SPSS 21 software. The results show that (1) knowledge sharing has an effect on teacher job satisfaction. 2) knowledge sharing affects teacher performance, (3) job satisfaction affects teacher performance.

STRATEGI BERSAING DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA BISNIS JASA PERHOTELAN Eka Setiajatnika; Muhamad Ardi Nupi Hasyim
Coopetition : Jurnal Ilmiah Manajemen Vol. 10 No. 1 (2019): 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.v10i1.27

Research on Corporate Competitive Strategies in Increasing Number of Guest Visits In The Hospitality Business (Case Study At Four Star XYZ Hotel in Tangerang City,) highlights how the company achieves competitiveness and improves its performance. In running its business Hotel XYZ faced problems, namely decreasing the number of guest visits and weak competitiveness of the company. This research used qualitative method by using descriptive approach. For data collection method used is by giving questionnaires to hotel customers and interviews to informants who then analyze the data based on the IFE and EFE matrix. Based on the research results found that the current level of company indicates that XYZ Hotel is still in the average level, so XYZ hotel should make a good strategy for the future the company can achieve the vision and mission of the company. Based on the analysis of IFE and EFE Hotel XYZ is in quadrant five so that strategy can be done by Hotel XYZ to improve the competitiveness of company by doing competition through differentiation.

Analisis Kelayakan Pendirian Pusat Distribusi Provinsi (PDP) Jawa Barat Eka Setiajatnika; Trida Gunadi
Coopetition : Jurnal Ilmiah Manajemen Vol. 12 No. 1 (2021): 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.v12i1.306

The purpose of this study was to analyze the feasibility of establishing a Provincial Distribution Center (PDP) in Purwakarta Regency, West Java which was assessed from the aspects of the Potential of Production Centers and Commodity Demand, Infrastructure, Socio-Economic Conditions, Environmental Conditions, Regional Spatial Plans, Regulations, Land and Actors. Distribution / Logistics Services. This research used Pairwise Comparison Matrix method. It was concluded that, Purwakarta Regency was deemed appropriate and sufficient in determining the criteria as a Provincial Distribution Center.

Potensi Produk Unggulan Daerah dan Strategi Pengembangannya di Kabupaten Kepulauan Aru Eka Setiajatnika; Yudith Dwi Astuti
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 1 (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.v13i1.1243

This study aims to identify the potential of rural superior products in the Aru Islands Regency and strategies for developing these rural superior products. This study uses a combination method (mixed methods). A quantitative approach was used to: (1) determine the regional superior products in the Aru Islands Regency which were analyzed by MRP analysis, study area growth (RPS), shift share analysis, location quotient (LQ) analysis, overlay, and classification typology; (2) determining the strategy of developing superior products for the Aru Islands Regency using the SWOT analysis method. The results showed that the determination of regional superior products using a hierarchical assessment of various aspects were: skills, raw materials, capital, production facilities and infrastructure, technology, socio-culture, management, markets, prices, employment, and roles in the economy. Identification of the potential of regional superior products using the analytical hierarchy process shows that the superior products of rural Aru Islands Regency are corn, mackerel, grouper, white snapper, sweet potato, beef, goat, mangrove crab, and seaweed. The strategies for developing rural superior products include: 1) Increasing the attractiveness of the quality of regional superior products; 2) Improving the quality of infrastructure (production); 3) Improving the quality of infrastructure (general); 4) Improving the quality of promotion and investment; 5) Increased cooperation; 6) Increasing community participation; and 7) Increased protection of Regional Superior Products.

Dana Tabbaru’ Sebagai Jaminan Pembiayaan Anggota Baitul Maal Wa Tamwil Dalam Perspektif Hukum Pembiayaan Frita Azalea Zahra; Eka Setiajatnika; Nurjamil
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v3i1.563

Tabbaru' fund is one of the funds raised in insurance sourced from voluntary funds which is different from premiums on sharia insurance. The purpose of insurance is to mitigate the risks that will be faced by Sharia financial institutions including Baitul Maal Wa Tamwil, one way is to raise Tabbaru's Funds. Dana Tabbaru' has several principles in its implementation, so in its application must be in accordance with the principles and laws of sharia. In practice, Tabbaru' Fund is also applied by other Sharia Financial Institutions such as Baitul Maal Wa Tamwil as a financing guarantee.

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