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

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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
Adaptasi Koperasi Dalam Pengelolaan Risiko Keuangan: Praktik Penyusunan Standard Operational Procedure (SOP) Risiko Penyaluran Kredit Bagi Koperasi Penerima Dana Usaha Mikro dari Pusat Investasi Pemerintah-Kementrian Keuangan Elya Dasuki, Rima
E-Coops-Day Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v6i1.5176

Abstract

The Cooperative Adaptation Training in Financial Risk Management aims to help cooperatives understand and manage financial risks that can affect business sustainability. Participants are equipped with knowledge about risk identification, impact assessment, and effective mitigation strategies. This training encourages cooperatives to be more adaptive to market dynamics and economic challenges. One of the materials is the practice of preparing Standard Operating Procedures (SOP) for Cooperative Financial Risk. Participants are guided to carry out systematic steps to design SOPs that function as operational guidelines in managing financial risks. This SOP includes risk identification, monitoring, response and evaluation procedures, so that cooperatives can maintain financial stability and increase the trust of their members.
Urgensi Standard Operasi Manajemen dan Standard Operasi Prosedur Dalam Implementasi Manajemen Risiko Koperasi (Pelatihan Bagi Pengurus Koperasi di Indonesia Penerima Dana Hibah Bergulir dari Pusat Investasi Pemerintah Kementrian Keuangan) Dasuki, Rima Elya
E-Coops-Day Vol. 6 No. 2 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/cdvd4c32

Abstract

Pelatihan mengenai urgensi Standard Operasi Manajemen (SOM) dan Standard Operasi Prosedur (SOP) sangat penting dalam implementasi manajemen risiko koperasi, khususnya bagi pengurus koperasi di Indonesia yang menerima dana hibah bergulir dari Pusat Investasi Pemerintah-Kementerian Keuangan. Standarisasi prosedur dan manajemen operasional menjadi kunci dalam memastikan tata kelola koperasi yang efektif, akuntabel, dan transparan, serta meminimalisasi risiko yang mungkin timbul dalam pengelolaan dana hibah bergulir. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan kompetensi pengurus koperasi dalam menyusun, menerapkan, serta mengevaluasi SOM dan SOP sebagai bagian integral dari sistem manajemen risiko koperasi. Dengan adanya SOM dan SOP yang terstruktur, koperasi dapat menjalankan fungsi tata kelola organisasi sesuai prinsip Governance, Risk Management, and Compliance (GRC), sehingga mampu menjaga keberlanjutan usaha, meningkatkan kepercayaan anggota, serta memenuhi persyaratan kepatuhan terhadap regulasi pemerintah dan lembaga pengawas terkait. Hasil pelatihan diharapkan dapat memperkuat peran pengurus koperasi dalam mengelola dana hibah secara profesional, mengurangi potensi penyalahgunaan, serta meningkatkan kinerja dan daya saing koperasi di tingkat nasional. Implementasi manajemen risiko berbasis SOM dan SOP juga menjadi landasan penting dalam mendukung transparansi, akuntabilitas, dan perlindungan hukum bagi seluruh pemangku kepentingan koperasi penerima dana hibah bergulir.
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) Dasuki, Rima Elya; Nurpalihah, Euis Siti
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.
Co-Authors Agus Muhammad Ramdani Agustini Solihatin Ardiyani Lestari Atik Aprianingsih Aulia, Oli Aulia Bustaman, Muhammad Khairil Endra Herdiansyah Hidayat, Malvin Inggik Sri Cahayani Khotimah Damayanti Lutfhi Nurul, Mishel Febriani Muhammad Khairil Bustaman Nanang Sobarna Nanang Sobarna Nurpalihah, Euis Siti Sekar Ayu Milani Prabawati Suarny Amran Sugiyanto Ikhsan Sugiyanto Sugiyanto Toufiq Agung Pratomo Sugito Putra