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<![CDATA[EFEKTIVITAS PENGGUNAAN MODAL KERJA DALAM UPAYA MENINGKATKAN LIKUIDITAS MASING-MASING UNIT USAHA KSU KARYA NUGRAHA JAYA KABUPATEN KUNINGAN ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Muhammad Ardi Nupi Hasyim]]>;
<![CDATA[Dian Pitriyani]]>
<![CDATA[ Ekono Insentif Vol 15 No 2 (2021): Ekono Insentif ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah IV ]]>
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DOI: 10.36787/jei.v15i2.564
<![CDATA[Abstrak - Modal kerja yang baik adalah modal yang dikelola secara efektif untuk dapat mencapai target yang diharapkan. Efektivitas modal kerja dapat diukur melalui perputaran modal kerja masing-masing unit usaha untuk mengetahui tingkat efektivitasnya. Selain itu likuiditas tidak boleh terlalu rendah agar memiliki posisi keuangan yang kuat dan tidak boleh terlalu tinggi agar tidak ada dana menganggur. Analisis rasio likuiditas terhadap modal kerja digunakan untuk melihat efektivitas penggunaan modal kerja dan dapat menggambarkan posisi keuangan jangka pendek. Upaya meningkatkan likuiditas dapat dilakukan dengan cara meningkatkan efektivitas penggunaan modal kerja melalui penyisihan dana cadangan yang ditanamkan pada aktiva lancar, meningkatkan jumlah simpanan wajib anggota untuk menambah modal kerja dalam menutup kerugian usaha, serta mengikuti program LPDB KUMKM untuk memperoleh dana hibah maupun pinjaman dengan suku bunga rendah yang dapat menambah modal kerja. Abstract - Good working capital is capital that is managed effectively to achieve the expected target. The effectiveness of working capital can be measured through the working capital turnover of each business unit to determine the level of effectiveness. In addition, liquidity should not be too low in order to have a strong financial position and should not be too high so that there are no idle funds. The analysis of the ratio of liquidity to working capital is used to see the effectiveness of the use of working capital and can describe the short-term financial position. Then efforts to increase liquidity can be done by increasing the effectiveness of the use of working capital by increasing working capital turnover which will have an impact on increasing the allowance for reserve funds invested in current assets, increase the productivity of milk production which will increase the number of mandatory savings for members to increase working capital to cover business losses, and participate in the LPDB KUMKM program to obtain grants and loans with low interest rates that can increase working capital.]]>
<![CDATA[Pengaruh Retun on Asset, Asset Growth, dan Debt to Equity Ratio terhadap Dividend Payout Ratio ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Kandis Iriani]]>
<![CDATA[ Jurnal Soshum Insentif Vol 1 No 1 (Oktober, 2018): Jurnal Soshum Insentif ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah IV ]]>
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DOI: 10.36787/jsi.v1i1.31
<![CDATA[The average development of Dividend Payout Ratio in several Manufacturing Sector Companies in Indonesia Stock Exchange period 2012-2016 shows fluctuation. There are several factors related to dividend payout policy such as profit rate, asset expansion rate, and funding requirement. This research uses financial report of 6 (six) manufacturing companies listed in Indonesia Stock Exchange in period 2012-2016 by using comparative descriptive method with quantitative approach and using panel data. The results showed that the Return On Asset and Debt to Equity Ratio partially affect the Dividend Payout Ratio while Asset Growth does not partially affect the Dividend Payout Ratio in the manufacturing sector companies listed on the Indonesia Stock Exchange period 2012-2016. And Return On Asset, Asset Growth, and Debt to Equity Ratio effect simultaneously to Dividend Payout Ratio at manufacturing sector companies listed on Indonesia Stock Exchange period 2012-2016.]]>
<![CDATA[Penilaian Pemeringkatan Koperasi Di Kabupaten Lingga Periode Tahun 2019 ]]>
<![CDATA[Yudith Dwi Astuti]]>;
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Trida Gunadi]]>
<![CDATA[ Koaliansi : Cooperative Journal Vol. 1 No. 2 (2022): Koaliansi : Cooperative Journal ]]>
Publisher : <![CDATA[Universitas Koperasi Indonesia ]]>
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DOI: 10.32670/koaliansi.v1i2.1217
<![CDATA[The purpose of this study was to assess the ranking of cooperatives in measuring the performance and development of service-oriented cooperatives. Through this assessment effort, it is hoped that internally cooperatives will be able to improve performance and learning (capacity building) to reinforce their identity as pillars of the people's economy. This research method is a type of inequality evaluation model research (the discrepancy evaluation model). This study evaluates the performance of nine cooperatives in the Lingga Regency, Riau Islands Province in 2019 using the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015. The results of the performance assessment and ranking of the nine cooperatives are: 1) Primkopal Lanal obtained a total score of 266, with a Qualified Enough qualification and ABB Predicate; 2) KPRI Handayani Elementary School Teachers (Lingga Utara) obtained a total score of 286, qualified enough and predicated ABB; 3) The Anugerah Cooperative of SMPN I Singkep obtained a total score of 265, qualified with Enough qualifications and the ABB predicate; 4) The Linga Lestari Mangrove Cooperative obtained a total score of 263, Qualified Enough qualification and ABB Predicate; 5) The Mekar Lestari Cooperative (Singkep Pesisir) obtained a total score of 275, with a Qualified Enough qualification and ABB predicate; 6) The Singkep Sejahtera Cooperative (West Singkep) obtained a total score of 266, qualified with Sufficient Quality and ABB Predicate; 7) KSU Prima Bermahligai (West Singkep) obtained a total score of 264, Qualified Enough qualification and ABB Predicate; 8) KSU Gender Maritime obtained a total score of 261, Qualified Enough qualification and ABB Predicate; and 9) Pasar Bersama Maju Cooperative obtained a total score of 301, Qualified Enough qualification and ABB Predicate.]]>
<![CDATA[Proyeksi Perkembangan Perkoperasian 2019 ]]>
<![CDATA[Muhamad Ardi Nupi Hasyim]]>;
<![CDATA[Heri Nugraha]]>;
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Fitriana Dewi Sumaryana]]>
<![CDATA[ Gorontalo Development Review Volume 2 Nomor 2 Oktober 2019 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/golder.v2i2.684
<![CDATA[This article aims to determine the development of cooperatives in West Java at present, projections of the development of cooperatives in West Java in 2019 and the contribution of cooperatives to the economy of West Java. The research methods used are explanatory research, data collection conducted by surveys, interviews, observations, and FGD and using a simple regression analysis approach of secondary data sourced from BPS, Kemenkop , Dinas KUKM West Java province. The results of the study show that the condition of cooperatives in terms of quantity in West Java can now be said to deteriorate. Inactive cooperatives are far more than active cooperatives. Whereas in previous years, namely in 2015-2017 active cooperatives dominated more than inactive cooperatives and West Java cooperative contributions to state revenues were still relatively small.]]>
<![CDATA[The effect of understanding accounting and the use of accounting information systems on the quality of financial reports ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Riska Rachma Dewi]]>
<![CDATA[ Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/keynesia.v1i1.102
<![CDATA[This study aims to empirically prove the influence of accounting understanding and the use of accounting information systems on the quality of financial reports. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple regression analysis indicate that variations in the quality of financial statements can be explained by variations in the variable understanding of accounting and the use of accounting information systems. The results show that accounting comprehension and the use of accounting information systems positively affect the quality of financial reports. The results of this study mean that the better understanding of accounting and the use of accounting information systems, the better the quality of financial statements]]>
<![CDATA[Ukuran Kantor Akuntan Publik Dan Opini Audit : Audit Report Lag ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Trida Gunadi]]>;
<![CDATA[Alif Muhtadi Ihsan]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 3 (2022): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v13i3.2681
<![CDATA[This study aims (1) to determine the effect of the size of a public accounting firm (KAP) on audit report lag, (2) to determine the effect of audit opinion on audit report lag and (3) to determine the effect of the size of a public accounting firm (KAP) and audit opinion on audit report lag. Research respondents are members of KAP Ernst & Young, KAP Deloitte, KAP Made Sudarma, Thomas & Dewi totaling 35 respondents. Based on the results of the study that (1) The size of the Public Accounting Firm (KAP) has a positive and significant influence on the Audit Report Lag, (2) That the Audit Opinion has a positive and significant influence on the Audit Report Lag and (3) That the Size of the Public Accounting Firm (KAP) and Audit Opinion have a positive and significant influence on the Audit Report Lag.]]>
<![CDATA[Skema Kerjasama Pemerintah Dengan Badan Usaha (KPBU) Dalam Penyediaan Infrastruktur Alat Penerangan Jalan (APJ) ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Trida Gunadi]]>;
<![CDATA[Heri Nugraha]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v14i2.3371
<![CDATA[The purpose of this study is to identify the infrastructure needs for Street Lighting Equipment (APJ), analyze financial performance Government Bandung Regency area, and the Government Cooperation with Business Entities (PPP) scheme in providing APJ infrastructure in Bandung Regency. The local government is only able to provide less than half of the funding. For this reason, it is necessary to look for other alternative sources of funding in funding its infrastructure needs. Through literature and policy/regulation studies, one of the alternatives that is expected to be an important model for providing infrastructure is the Public Private Partnership (PPP) scheme in which the private sector can participate in providing infrastructure starting from the aspects of funding, design, construction, operation, to maintenance. infrastructure based on cooperation agreements. To support this PPP program, the Government of Bandung Regency through the Ministry of Finance has provided fiscal facilities at each stage of the PPP project implementation for the provision of APJ infrastructure.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Berbasis SAK-ETAP Bagi Pengurus Koperasi di Kabupaten Halmahera Utara ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Dady Nurpadi]]>
<![CDATA[ E-Coops-Day Vol. 4 No. 2 (2023): E-Coops-Day : Jurnal Ilmiah Abdimas ]]>
Publisher : <![CDATA[LPPM Universitas Koperasi Indonesia ]]>
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<![CDATA[The aim of the SAK-ETAP-based financial report preparation training for administrators in the North Halmahera Regency, North Maluku Province is so that administrators can improve their abilities in terms of recording and managing finances through financial reports. Most of the managers of cooperatives do not understand the proper way of recording financial reports, especially those related to cooperative accounting and its uses so cooperative managers need support from academics to receive training in preparing financial reports for cooperative managers. The method used in this community service is training and assistance in preparing cooperative financial reports through Tutorial and Discussion activities related to the problems of preparing and managing finances in each cooperative. The method of collecting data on community service activities is through observation and interviews with several cooperative administrators. The number of participants who took part in this training was 26 people who were cooperative administrators. The results of this training activity can be said to be successful, seen from the enthusiasm of the cooperative management during the training process and assistance in preparing cooperative financial reports based on SAK-ETAP]]>
<![CDATA[Aset Tetap : Pengakuan, Pengukuran, Penyajian dan Pengungkapan ]]>
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Trida Gunadi]]>;
<![CDATA[Nuri Nurhayati]]>;
<![CDATA[Dady Nurpadi]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v14i3.3836
<![CDATA[Recognition, Measurement, Presentation and Disclosure of Fixed Assets. This research was conducted at the Wredatama Sumedang City Cooperative which is one of the cooperatives in the Sumedang Regency which is engaged in the savings and loan sector. The purpose of this study was to determine the recognition, measurement, presentation and disclosure of fixed assets in the Wredatama Sumedang City Cooperative. In this study the authors used quantitative methods. Analysis of the data used is descriptive analysis. The data collection techniques carried out were interviews and questionnaires to the Management of the Wredatama Sumedang City Cooperative, observations of fixed assets and documentation of fixed asset.The results showed that the recognition of fixed assets was in accordance with SAK ETAP (Entity Financial Accounting Standards Without Public Accountability). The measurement of fixed assets is not in accordance with SAK ETAP due to an error in calculating the value of accumulated depreciation and no depreciation is carried out for 3 (three) years, in the presentation of fixed assets the accumulated depreciation account is not presented as a deduction from fixed assets and the nominal depreciation presented on the statement of financial position is not in accordance with carrying amount in the detailed list of fixed assets and last on the disclosure not disclosed regarding the depreciation method used and there is no provision for the useful life of fixed assets.]]>
<![CDATA[Rancang bangun sistem informasi akuntansi piutang dagang berbasis website ]]>
<![CDATA[Winda Nur Rizki Ningsih]]>;
<![CDATA[Eka Setiajatnika]]>;
<![CDATA[Suarny Amran]]>;
<![CDATA[Muhamad Ardi Nupi Hasyim]]>
<![CDATA[ Hexatech: Jurnal Ilmiah Teknik Vol. 3 No. 1 (2024): Hexatech: Jurnal Ilmiah Teknik ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/hexatech.v3i1.1294
<![CDATA[Tujuan dari penelitian ini adalah untuk merancang dan menghasilkan model sistem informasi akuntansi berbasis website sehingga menjadi solusi dari permasalahan yang ada. Metodologi penelitian yang digunakan dalam perancangan sistem ini adalah metode Research & Development (R&D). Dengan adanya sistem informasi akuntansi piutang dagang berbasis website ini dapat memudahkan bagian piutang dalam mengelola dan menganalisa piutang pelanggan PT Denko Wahana Sakti cabang Bandung. Sistem piutang yang berjalan pada PT Denko Wahana, yang masih menggunakan Microsoft Excel, belum efektif. Ketika ada pelanggan yang melakukan pembayaran, admin harus memeriksa tagihan satu per satu untuk memastikan jumlahnya sesuai, yang memakan waktu lama. Hal ini mempengaruhi analisis umur piutang dan menyebabkan keterlambatan dalam penagihan piutang yang telah jatuh tempo. Perancangan sistem informasi akuntansi piutang dagang yang diusulkan dapat memudahkan bagian administrasi dalam mengelola piutang pelanggan yang jatuh tempo dan mengurangi risiko piutang tak tertagih. Rancang bangun ini juga dapat meminimalisir ketidakakuratan maupun duplikasi data yang diakibatkan oleh kehilangan file atau penyimpanan di berbagai tempat.]]>
