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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Almana : Jurnal Manajemen dan Bisnis Jurnal Mantik Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Study & Management Research Study & Accounting Research Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Journal of Economic Empowerment Strategy (JEES) J-Coop : Journal of Co-operative E-Coops-Day : Jurnal Ilmiah Abdimas
Rima Elya Dasuki
Universitas Koperasi Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE TO THE VALUE OF COOPERATIVE COMPANY Rima Elya Dasuki; Ardiyani Lestari
JEES: Journal of Economic Empowerment Strategy Vol. 2 No. 1 (2019): Volume 2 Number 1, February 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jess.v2i1.4830

Abstract

Cooperatives are one of the institution that can carry out economic empowerment for thecommunity. Cooperative business is directly related to the improve the business and welfare ofmembers, so that with good supervision will have a high beneficial impact for members. Cooperativedevelopment policy should give priority to quality of cooperatives, to produces quality cooperativesrequired good supervision. The subject of the result are saving loan cooperatives in West Java-Indonesia . The type of research used in this study is descriptive research methods, namely researchthat uses primary and secondary data which is then processed and analyzed .Implementation of GoodCorporate Governance encourages cooperative management in conducting savings and loanactivities effectively and efficiently by taking into account the principles of cooperatives andprudential principles so that the cooperative assessment is transparent, accountable and responsive.Principles of Good Corporate Governance required by cooperatives to achieve businesssustainability. Research Finding: Management of cooperatives can be done effectively and with theimplementation of Good Corporate Governance the performance of cooperatives can be increasedand improve service to the member. Cooperative development policy should give priority to qualityof cooperatives, to produce quality cooperatives required good supervision.
PENDEKATAN SUSTAINABLE GROWTH RATE DALAM MENGUKUR KINERJA KEUANGAN KOPERASI Elya Dasuki, Rima
Jurnal Co Management Vol. 5 No. 1 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

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Abstract

Pertumbuhan yang berkelanjutan harus selalu dimaksimalkan oleh para pengelola koperasi karena hal ini menjadi dasar atas perluasan pangsa pasar dan profitabilitas yang diharapkan semakin meningkat. Namun demikian para ahli keuangan berpendapat bahwa tingkat pertumbuhan tidak selalu memberikan keuntungan yang nyata.Tingkat pertumbuhan harus diatur sedemikian rupa agar tidak terlalu cepat yang akan berakibat pada penurunan aset likuid di masa yang akan datang,tetapi jangan pula terlalu lambat agar tidak merugikan pihak-pihak yang berkepentingan yang memiliki harapan tinggi atas keuntungan yang diperoleh. Kebijakan keuangan bagi tiap koperasi berbeda sesuai dengan kondisi dan budaya organisasi koperasi. Pendekatan sustainable growth rate berperan dalam mengukur kinerja keuangan agar keberlanjutan usaha koperasi terjamin
Pemberdayaan Anggota Melalui Efektivitas Pengelolaan Zakat Infaq Shodaqoh (ZIS): Studi kasus pada KSPPS BMT ItQan Bandung Aulia, Oli Aulia; Elya Dasuki, Rima
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): 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.v5i2.4114

Abstract

Empowering members is one of the goals of cooperatives to improve the welfare of their members. Cooperatives must be able to provide benefits to members, both direct benefits and indirect benefits. In sharia cooperatives, one source of financing comes from zakat-infaq-shodaqoh (ZIS). ZIS is a mandate from the community that must be managed well so that it meets the expected goals. KPPS BMT ItQan is one of the cooperatives that has the public's trust to manage ZIS funds.The aim of this research is to analyze the collection and distribution of ZIS funds in order to empower the community. The research method used is qualitative descriptive methods where the techniques used in this research are interviews, observation and documentation. KSPPS MT ItQan has 3 (three) products that can empower members, namely ItQan Assembly Financing, Bakti Maslahah Financing and Sharia Business Development. ItQan assembly financing is the most superior product. The principles of ZIS fund management and Law No. 23 of 2011 concerning zakat management are followed in the administration of the zakat, infaq, and alms (ZIS) program. This includes the proper planning, collection, distribution, and utilization of ZIS fund management. KSPPS BMT ItQan Bandung is able to empower members to the maximum extent possible
PERANCANGAN SISTEM INFORMASI AKUNTANSI PIUTANG BERBASIS WEB Inggik Sri Cahayani; Rima Elya Dasuki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 | Full PDF (652.826 KB) | DOI: 10.32670/fairvalue.v4i5.924

Abstract

PT Galunggung Jaya is a company engaged in the industry that serves the deliveryof paper tube, paper core, paper cone, folding boards and corrugated boxes fordelivery to West Java and Central Java. This study aims to design a web - basedaccounts receivable accounting information system at PT Galunggung Jaya. Themethod used is interview and observation . The results of the research on thedesign of the accounts receivable information system to make it easier for adminsto record receivables that are more effective, precise, efficient and make it easierfor customers whose bills have passed the due date and can help companies inbuilding software that can minimize the possibility of data loss
The Impact of Trust, Perceived Usefulness, Perceived Ease of Use, and Customer Intentions on Customer Attitudes Toward the Use of Technology Bustaman, Muhammad Khairil; Aprianingsih, Atik; Hidayat, Malvin; Dasuki, Rima Elya
Almana : Jurnal Manajemen dan Bisnis Vol 7 No 2 (2023): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v7i2.2133

Abstract

An online store must constantly innovate by developing new ideas or reusing established ones like the Cash on Delivery payment option. In this study, the author supposes that trust, perceived usefulness, and perceived ease of use can positively affect a customer's attitude toward adopting a technology, affecting their behavioral Intention to use the technology. Therefore, to demonstrate this, the author attempts to conduct research using the Technology Acceptance Model with the addition of trust as an external variable and analyzes them using Path Analysis tools to determine why the customers would not accept the technology of Cash Delivery as a payment method. The author uses a quantitative methodology to gather primary data from 200 respondents in many major cities where the COD campaign operates. The results demonstrate that perceptions of usefulness, usability, and attitude contribute to consumers' intentions to utilize the COD payment method. Trust was discovered to be a significant determinant of consumers' desire to use the COD payment option. The implementation of COD should be more successful if the reasons mentioned are taken into account.
Peran Financial Technology dalam Meningkatkan Efisiensi dan Minimalisasi Risiko Operasional: Studi Kasus pada Koperasi Karyawan (Kopkar) PLN Sumedang Rima Elya Dasuki; Agus Muhammad Ramdani
J-Coop : Journal of Co-operative Vol. 1 No. 1 (2025): 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.v1i1.8

Abstract

Kopkar PLN-Sumedang manages various business units, such as savings and loans, waserda, workshops, and others, as well as implementing e-payment financial technology (fintech) applications to serve the needs of its members. However, this cooperative management information system is still less than optimal in providing the information needed by members. The implementation of fintech e-payment is expected to improve the quality of cooperative services, both in business and other activities. This research uses quantitative methods, namely case studies, through questionnaires, observations and literature studies. The research object is the Sumedang Employees Cooperative, with respondents in the form of members, administrators, supervisors, managers and cooperative employees. The research results show that fintech infrastructure meets good criteria to support cooperative business activities. However, the quality of the cooperative management information system is still less than optimal, especially in terms of service and delivery of information to members. The application of fintech is expected to improve management information systems and provide direct benefits for members.
Piutang Bermasalah dan Keberlanjutan Usaha: Studi Empiris atas Manfaat Ekonomi Anggota Koperasi Rima Elya Dasuki; Sekar Ayu Milani Prabawati
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): 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.v1i2.24

Abstract

This study aims to analyze the impact of problem receivables on business sustainability and member benefits at the Indonesian Tofu and Tempeh Producers Cooperative (Koperasi Tahu Tempe Indonesia/KOPTI) in Bandung. The research method used was a case study, collecting primary data through interviews and secondary data from financial reports. The results indicate that problem receivables at KOPTI do not affect business sustainability, as the Non-Performing Loan (NPL) ratio remains below 10%. The cooperative's business sustainability impacts both direct and indirect economic benefits for members. These findings provide important implications for cooperative management to maintain the quality of receivables and business sustainability for the welfare of members.
Penciptaan Nilai Ekonomi Bagi Anggota: Analisis Faktor Partisipasi Dan Manfaat Tidak Langsung melalui Pendekatan Economic Value Added (EVA) Rima Elya Dasuki; Euis Siti Nurpalihah
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.v2i1.60

Abstract

Cooperatives, as family-based entities, have a fundamental goal of creating economic well-being for their members. This goal is reflected not only in direct economic benefits in the form of Net Operating Surplus (SHU), but also in indirect economic benefits that are long-term and strategic. This study aims to analyze the factors that influence member participation in cooperative decision-making and business activities, and to measure the contribution of these indirect economic benefits to the creation of economic value for members. This study uses the Economic Value Added (EVA) approach as a quantitative measurement tool to capture the economic value added generated by cooperatives for their members beyond the distribution of SHU. The research method used is a case study with quantitative and qualitative approaches at the West Java Provincial Government Employees Cooperative in Bandung City. Data were collected through questionnaires to measure member participation and financial report documentation studies for EVA calculations. The analysis results show that member participation factors, especially in monitoring and utilization of services, have a significant relationship with member perceptions of indirect economic benefits. The EVA calculation reveals that the cooperative has succeeded in creating positive economic value for its members, where this value represents indirect benefits in the form of increased access, security, and economic stability obtained by members. This study concludes that active member participation is a catalyst in maximizing the economic value added created by cooperatives, thereby strengthening the sustainability and relevance of cooperatives as pillars of a member-based economy.
Pendampingan Digitalisasi Koperasi Pada Koperasi Karyawan Sejahtera Universitas PGRI Yogyakarta Rima Elya Dasuki; Luthfi Nurul; Mishel Febriani; Dea Aulia; Sri Rahayu Alyanti; Ena Hernawati; Yeremias Nelson
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 4 No 2 (2023): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Pemanfaatan teknologi secara efektif sangat dibutuhkan pada era revolusi industri 5.0 termasuk pada koperasi sebagai salah satu aspek yang mendukung keberhasilan koperasi. Keberhasilan koperasi akan sangat berperan dalam keberlanjutan pengembangan koperasi di mana peningkatan kesejahteraan anggota merupakan tujuan yang harus dicapai. Kesejahteraan anggota dapat tercapai jika koperasi dapat mengelola kegiatannya secara optimal. Kegiatan praktik lapang mahasiswa Universitas koperasi Indonesia yang dilaksanakan di Koperasi Universitas PGRI Jogjakarta pada bulan Februari hingga bulan Maret 2023 salah satu kegiatannya adalah pendampingan digitalisasi koperasi yang meliputi komputerisasi di bidang kesekretariatan dan operasional khususnya aspek keuangan Pendampingan ini merupakan kerjasama yang baik dari pihak Universitas Koperasi Indonesia dan pengurus koperasi yang akan menggunakan hasil karya mahasiswa agar salah satu tujuan praktek lapang yaitu ikut serta meningkatkan kompetensi pengurus dapat tercapai.
Bimbingan Teknis Mengoptimalkan Produk Simpan Pinjam dan Pembiayaan Berkelanjutan Koperasi: Analisis Struktur Biaya, Pendapatan, dan Pengendalian Risiko pada Koperasi Penerima Pembiayaan Pusat Investasi Pemerintah (PIP) Rima Elya Dasuki
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 7 No 1 (2026): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Abstract

Kegiatan bimbingan teknis ini berfokus pada strategi untuk mengoptimalkan produk tabungan dan pinjaman serta pembiayaan berkelanjutan di Koperasi Simpan Pinjam (KSP) dan Unit Simpan Pinjam (USP) yang menerima pembiayaan dari Pusat Investasi Pemerintah (PIP). Tujuannya adalah untuk mendorong transformasi koperasi dari penerima bantuan menjadi lembaga keuangan mikro yang mandiri dan berkelanjutan. Analisis dilakukan melalui tiga pilar utama manajemen keuangan: (1) Struktur Biaya, dengan penekanan pada efisiensi melalui digitalisasi dan diversifikasi sumber pendanaan; (2) Optimalisasi Pendapatan, melalui diversifikasi produk dan pengembangan pendapatan non-bunga (pendapatan berbasis biaya); dan (3) Manajemen Risiko Terpadu, yang mencakup risiko kredit, likuiditas, dan operasional dengan menerapkan sistem penilaian kredit dan tata kelola yang baik. Diskusi mengungkapkan tantangan umum seperti ketergantungan yang tinggi pada dana PIP, struktur biaya yang tidak efisien, dan sistem pengendalian risiko yang lemah. Simpulan menekankan bahwa keberhasilan membutuhkan pendekatan terpadu dan profesional terhadap ketiga aspek tersebut, dengan dana PIP dikelola sebagai dana bergulir yang akuntabel. Rekomendasi mencakup percepatan transformasi digital, penguatan kapasitas internal koperasi, dan peningkatan mekanisme pemantauan oleh pengelola PIP yang berorientasi pada hasil. Implementasi strategi ini diharapkan dapat memperkuat koperasi sebagai tulang punggung inklusi keuangan dan mendukung pertumbuhan ekonomi berkelanjutan yang berpusat pada masyarakat.
Co-Authors Agus Muhammad Ramdani Agustini Solihatin Ardiyani Lestari Ardiyani Lestari Atik Aprianingsih Aulia, Oli Aulia Bustaman, Muhammad Khairil Dea Aulia Elli Marlina Ena Hernawati Endra Herdiansyah Euis Siti Nurpalihah Hidayat, Malvin Ikhsan, Sugiyanto Inggik Sri Cahayani Khotimah Damayanti Lutfhi Nurul, Luthfi Nurul Mishel Febriani Muhammad Khairil Bustaman Nanang Sobarna Sekar Ayu Milani Prabawati Sri Rahayu Alyanti Suarny Amran Sugiyanto Sugiyanto Toufiq Agung Pratomo Sugito Putra Ucu Nurwati Yeremias Nelson