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KAJIAN LAYANAN PERBANKAN SYARIAH DALAM MENCIPTAKAN KEPUASAN NASABAH PENYIMPAN DALAM UPAYA MENGOPTIMALKAN KONDISI LIKUIDITAS Savitri Dewi, Lely
Coopetition : Jurnal Ilmiah Manajemen Vol 9 No 2 (2018): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

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The Birth of the Law of the Republic of Indonesia No. 10 of 1998 concerning Amendments to the Law of the Republic of Indonesia No. 7 of 1992 concerning Banking has provided a huge opportunity for the growth of Islamic banks in Indonesia, both Sharia Commercial Banks and Sharia People's Credit Banks. However, what is unfortunate in this case is that not all people understand and are aware of the ins and outs of Islamic banking practices, so that Islamic banks still have to be vigorous again in conducting socialization and promotion to all people in order to be able to compete with conventional banks in particular who do business development by opening a Sharia Business Unit (SBU). In terms of raising bank funds, banks generally rely on third party funds from customers to support fund distribution activities. Related to this, of course, bank services to customers, especially in fund management activities, must prioritize customer satisfaction so that they are always motivated to deposit their funds in the bank, so that third party fund mobilization is able to compensate for optimal fund distribution which will ultimately improve its liquidity performance through the Finance to Deposits Ratio (FDR). This FDR is used to see how far financing to customers can offset the obligation to immediately meet its short-term debt to customers who want to withdraw their money that has been used by the bank to see the ability and vulnerability of a bank

Kajian Independensi Bank Indonesia Dalam Kedudukannya Sebagai Bank Sentral Menurut Tinjauan Hukum Berdasarkan UUBI Nomor 3 Tahun 2004 Tentang Bank Indonesia Savitri Dewi, Lely
Coopetition : Jurnal Ilmiah Manajemen Vol 9 No 1 (2018): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

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An independent state institution, Bank of Indonesia is a legal entity whose legal entity status is obtained through the enactment of Law (ie Law Number 23 of 1999 in conjunction with Bank Indonesia Regulation Number 3 of 2004 concerning Bank of Indonesia, which stipulates that Bank of Indonesia is an independent state institution both the Government and/or other parties are prohibited from interfering in the implementation of duties and authorities of Bank Indonesia (BI) violation of the prohibition of interference or obligation to refuse interference, threatened with imprisonment of at least 2 (two) years and maximum 5 (five) years and fine at least 2 (two) billion and a maximum of 5 (five) billion) The purpose of this study is to review the applicability of Bank of Indonesia law from the holder of monetary authority based on Bank Act/UUBI Number 3 of 2004 concerning Bank of Indonesia. Research method through descriptive with secondary data.

KAJIAN LAYANAN PERBANKAN SYARIAH DALAM MENCIPTAKAN KEPUASAN NASABAH PENYIMPAN DALAM UPAYA MENGOPTIMALKAN KONDISI LIKUIDITAS Lely Savitri Dewi
Coopetition : Jurnal Ilmiah Manajemen Vol. 9 No. 2 (2018): 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.v9i2.18

The Birth of the Law of the Republic of Indonesia No. 10 of 1998 concerning Amendments to the Law of the Republic of Indonesia No. 7 of 1992 concerning Banking has provided a huge opportunity for the growth of Islamic banks in Indonesia, both Sharia Commercial Banks and Sharia People's Credit Banks. However, what is unfortunate in this case is that not all people understand and are aware of the ins and outs of Islamic banking practices, so that Islamic banks still have to be vigorous again in conducting socialization and promotion to all people in order to be able to compete with conventional banks in particular who do business development by opening a Sharia Business Unit (SBU). In terms of raising bank funds, banks generally rely on third party funds from customers to support fund distribution activities. Related to this, of course, bank services to customers, especially in fund management activities, must prioritize customer satisfaction so that they are always motivated to deposit their funds in the bank, so that third party fund mobilization is able to compensate for optimal fund distribution which will ultimately improve its liquidity performance through the Finance to Deposits Ratio (FDR). This FDR is used to see how far financing to customers can offset the obligation to immediately meet its short-term debt to customers who want to withdraw their money that has been used by the bank to see the ability and vulnerability of a bank

Kajian Independensi Bank Indonesia Dalam Kedudukannya Sebagai Bank Sentral Menurut Tinjauan Hukum Berdasarkan UUBI Nomor 3 Tahun 2004 Tentang Bank Indonesia Lely Savitri Dewi
Coopetition : Jurnal Ilmiah Manajemen Vol. 9 No. 1 (2018): 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.v9i1.51

An independent state institution, Bank of Indonesia is a legal entity whose legal entity status is obtained through the enactment of Law (ie Law Number 23 of 1999 in conjunction with Bank Indonesia Regulation Number 3 of 2004 concerning Bank of Indonesia, which stipulates that Bank of Indonesia is an independent state institution both the Government and/or other parties are prohibited from interfering in the implementation of duties and authorities of Bank Indonesia (BI) violation of the prohibition of interference or obligation to refuse interference, threatened with imprisonment of at least 2 (two) years and maximum 5 (five) years and fine at least 2 (two) billion and a maximum of 5 (five) billion) The purpose of this study is to review the applicability of Bank of Indonesia law from the holder of monetary authority based on Bank Act/UUBI Number 3 of 2004 concerning Bank of Indonesia. Research method through descriptive with secondary data.

Determinant Factors of Dividend Policy in Cooperative Organization Sugiyanto Sugiyanto; Nur’aeni Nur’aeni; Leli Savitri Dewi
International Journal of Research in Community Services Vol 4, No 1 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v4i1.374

Dividend policy is one of the functions of financial management with regard to the distribution of corporate earnings after tax or the cooperative surplus to the owner. Dividend policy in cooperatives organization is regulated based on regulations and member agreements stipulated in the articles of association and by-laws of the cooperative. The purpose of this study is to analysis the determinant factors of dividend policy in cooperative organization. This study uses research and analysis of descriptive qualitative approach. Data were obtained from 4 cooperatives, where the cooperative determined with consideration of routinely distributing cooperative surplus.The results of the study show that the determinant factors of cooperative dividend policies are found in several additional determinants such as: member participation, cooperative principles, member conditions and regulation, in addition to determinants that have been widely researched and used as guidelines for in general, such as: liquidity, profitability, firm size, capital requirement (leverage), and risk. New findings from the determinants of dividend policy in cooperatives organization such as member participation, cooperative principles, member conditions and regulation need to be studied further with a quantitative research approach, so that the conclusions can be generalized.

Selection of The Best Location for Opening A Branch Office: A Case Study on Bank X Sugiyanto Sugiyanto; Akhmad Yunani; Lely Savitri Dewi; M. Arsyad Arradya S.P.
Operations Excellence: Journal of Applied Industrial Engineering Vol. 15, No. 1, (2023): OE March 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/oe.2023.v15.i1.076

Branch offices for a bank have a strategic role to build closeness with customers and improve service quality. Determining a branch’s location is an important decision that must consider various criteria. A branch office of Bank X faces problems related to the condition of the branch office, in addition to the traffic jam is also the narrowness of the available parking lots. This study aims to conduct an alternative location ranking study to obtain the best location for the relocation of the branch office. The analysis was carried out qualitatively and quantitatively, by implementing the Analytic Hierarchy Process (AHP) for alternative locations by considering various aspects. Focus Group Discussion (FGD) and observation were undertaken to collect data. There are three alternative locations that can be selected for the relocation of the branch office. Applying the AHP shows that Jl. Raya P3 is the best location for the relocation of Bank X Branch Office. To relocate the branch office, a comprehensive study is needed in the form of a feasibility study for the selected and due diligence location with the manager during the land acquisition process so that it is clear and clean.

Fenomenologi Koperasi Sebagai Katalis Kehidupan Generasi Muda Dalam Upaya Rebranding Koperasi Purnamawati, Ami; Indriani, Yuanita; Savitri Dewi, Lely
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 2 (2024): 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.v15i2.4316

Transnsforming cooperative values by education institutions in Indonesia would encourage their graduates become the agents of exchange of social and economic lives. Qualitatively cooperative development is still beyond expectation therefore some youths have negative cooperative image. The research purpose was to gain the impacts of cooperative education applying phenomenology method and the informants were alumni of Indonesia Institute of Cooperative Management. The results show that their involvement in cooperative due to its uniqueness, an ideal system, and benefits for members and communities. As a life catalist, cooperative enables people to gain economic benefits, develop thinking paradigm and personality, broader networkings as well. Nevertheless cooperative image is still perceived negatively such as unprosfessional management, single business unit, profit oriented, Syariah contra, and political issues. Some efforts are rebranding cooperative by changing mindset through education and training of cooperative and entrepreneurship, implementing cooperative values and principles, involving youth; hiring professional manager, encouraging members in investment, activating stakeholders; and publishing positive information.

Kredit Biogas: Mendorong Ekonomi Hijau di Koperasi Produsen Susu X Savitri Dewi, Lely
Koaliansi : Cooperative Journal Vol. 4 No. 2 (2025): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v4i2.5204

This research is motivated by the problem of environmental pollution due to livestock manure waste and dependence on fossil fuels. Dairy Producers Cooperative X seeks to overcome this problem through a biogas credit program. This study aims to analyze the biogas credit procedures of Dairy Producers Cooperative X and the potential economic benefits for its dairy cattle breeder members. The research method uses a quantitative and qualitative approach, collecting primary data through interviews and secondary data from the Dairy Producers Cooperative X Annual Member Meeting (RAT) reports. The results showed that the biogas credit procedure of Dairy Producers Cooperative X is simple and without collateral, with the requirement of owning a minimum of three cows and adequate land. The utilization of biogas has the potential to reduce the cost of purchasing LPG and to produce bio-slurry as a marketable organic fertilizer. In conclusion, the biogas credit of Dairy Producers Cooperative X is effective in promoting a green economy among dairy cattle breeders. This research recommends increasing socialization and assistance to members to maximize the utilization of biogas and bio-slurry, as well as the need for periodic evaluation of the credit program to ensure its sustainability and effectiveness.

Pengaruh independensi auditor, pengalaman kerja auditor, kompetensi auditor dan tekanan anggaran waktu terhadap kualitas audit Savitri Dewi, Lely; Katuruni, Innas Susantira; Rubianti, Nur Fitria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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 | DOI: 10.55904/fairvalue.v7i3.5291

This study aims to examine the extent of the influence of auditor independence, auditor work experience, auditor competence, and time budget pressure on audit quality at the Public Accounting Firm (KAP) in Bandung City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to auditors who work at the KAP. The variables studied include independence, work experience, competence, and time budget pressure, with audit quality as the dependent variable. The test results show that partially, each variable of independence, work experience, competence, and time budget pressure has no significant effect on audit quality. However, the simultaneous test results prove that the four variables together have a significant effect on audit quality. This finding shows that audit quality is not determined by one factor alone, but by a combination of several factors that support each other. Therefore, improving audit quality can be achieved through strengthening the synergy between technical competence, experience, independence, and auditor time management in the audit implementation process.

PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY Sugiyanto, Sugiyanto; Dewi, Lely Savitri
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.525

One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.

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