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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Coopetition : Jurnal Ilmiah Manajemen Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Riset Manajemen Indonesia J-Coop : Journal of Co-operative Data Enthusiast: Jurnal Ilmiah Sains Data
Udin Hidayat
Institut Manajemen Koperasi Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Gambaran umum koperasi modern dalam upaya adaptasi perkembangan teknologi digital di koperasi Udin Hidayat
Jurnal Riset Manajemen Indonesia Vol 5 No 2 (2023): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

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Abstract

This study aims to further examine the development of modern cooperatives from the perspective of a data scientist. The research method used is qualitative. The data analysis method used is by reducing data, presenting data, and finally drawing conclusions, withdrawing, or verifying. The results of this study conclude that conventional cooperatives in Indonesia actually have great potential to be modernized and have received attention from various parties. Strengthened by the existence of cooperation for the acceleration of modern cooperatives and also supported by the results of research conducted by several campuses or other journal sources. As a result, it is said that in this digital era, the digitalization of cooperatives is becoming increasingly important. However, in modern cooperatives, there are still many people who are confused because modern cooperatives use digital platforms. To overcome this, introduction, guidance, and counseling regarding digital-based modern cooperatives can be carried out by cooperative members and other parties.
KAJIAN CYBER SECURITY DALAM RANGKA KOPERASI MENGHADAPI REVOLUSI INDUSTRI 4.0 Kuncoro Wibowo; Udin Hidayat; Verdi Yasin
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 3 (2023): JISAMAR (Agustus 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i3.1132

Abstract

Cyber Security is an effort to protect information from Cyber Attacks. The purpose of making this paper is to inform the importance of Cyber Security in application devices, software and other devices in the era of the industrial revolution 4.0. For example, in Android Cyber Security is very important because to protect the information that we have and this cyber security is widely used by corporate companies as well. In accordance with the discussion above, it can be concluded that Cyber Security in the era of the industrial revolution 4.0, why is that? Because Cyber Security itself is designed and made to overcome problems that might occur in the cyber world, its use is very useful, guaranteed and feasible to use even for the cyber security system itself to develop and continue to get better with time. then there is no doubt about the security, comfort and usefulness of the cyber security itself. Keywords: Cyber Security, Applications, Software, Industrial Revolution
Analysis of the impact of the covid-19 pendemic on the development of all sectors in west java Sugiyanto Ikhsan; Udin Hidayat
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 2 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

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Abstract

This study aims to determine the impact of the COVID-19 pandemic on the development of business fields throughout the sector in West Java. The covid-19 pandemic that has spread lately caused the development of business fields throughout the sector in West Java is almost in decline. The method used in this study is a descriptive quantitative method using a secondary data analysis approach. Based on the results of research almost all business field sectors have suffered a decline there are only a few sectors that are still growing positively, in addition there are some excellent sectors that are supporting the economy of West Java such as Agriculture, forestry and fisheries sector, Information and Communication Sector and, education services sector. This is based on a comparative analysis (Moving based index) of PDRB data that has been processed to find out the development of the business field in the midst of the COVID-19 pandemic as well as LQ analysis to find out what superior sectors West Java has in the midst of the pandemic
Analisis Peran Website E-Commerce Koperasi Pelita Desa dan Supply Chain Management dalam Meningkatkan Nilai Tambah Bisnis Industri Koperasi Modern Hidayat, Udin
Jurnal Riset Manajemen Indonesia Vol 5 No 4 (2023): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

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Abstract

The use of web-based e-commerce technology is changing aspects of people's lives, including cooperatives. Cooperatives are making a comeback and transforming into modern businesses and industries, thanks to digitalization. Cooperative governance management, including the supply chain, is key in modern cooperatives. The use of e-commerce website technology, such as Pelita Desa Cooperative, is important to the success of cooperatives. The application of supply chain management and innovation through e-commerce website technology aims to create added value in the cooperative industry. This research uses qualitative and quantitative methods with interviews and data analysis. Zoom Meeting was chosen for cost and time efficiency. Data analysis involved supply chain management and value-added calculation with Hayami Calculation Theory. Interview data and data interpretation were used to supplement the information. This research understands the role of Pelita Desa Cooperative's e-commerce website technology and supply chain management in increasing the added value of modern cooperative businesses.
IMPLEMENTASI MANAJEMEN ASET TETAP PADA KOPERASI FUNGSIONAL DALAM UPAYA OPTIMALISASI PEMANFAATAN ASET TETAP Udin Hidayat; Sugiyanto ikhsan; Inne Risnaningsih; Toufiq Agung Pratomo
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v1i2.1061

Abstract

PKP-RI Kabupaten Garut merupakan koperasi sekunder yang beranggotakan koperasi pegawai primer yang tersebar di Kabupaten Garut. PKP-RI Kabupaten Garut memiliki tiga unit usaha yaitu unit simpan pinjam, unit usaha wisma, dan unit usaha apotek.mLatar belakang dari penelitian ini adalah menurunnya pendapatan wisma pada tahun 2017, hal ini menunjukkan bahwa pemanfaatan aset wisma kurang optimal. Kurang optimalnya pemanfaatan wisma tersebut diduga karena pelaksanaan manajemen aset pada koperasi belum sepenuhnya dilaksanakan dengan benar dan masih terdapat aset wisma yang tidak dipergunakan dan dimanfaatkan oleh koperasi. Metode penilitian yang digunakan adalah metode kualitatif dengan model pendekatan studi kasus yang akan mendeskripsikan setiap faktor-faktor yang terkait melalui wawancara, observasi dan studi pustaka. Informan dalam penelitian ini adalah pengurus atau pengelola yang berada pada PKP-RI Kabupaten Garut. Hasil penelitian menunjukkan bahwa PKP-RI Kabupaten Garut telah melaksanakan seluruh tahapan dari manajemen aset, namun ada tiga tahapan yang tidak sesuai dengan pelaksanaan yang seharusnya yaitu tahap penilaian aset, legal audit, dan pengapusn aset. Selain itu optimalisasi pemanfaatan aset pada koperasi belum terlaksana dengan baik, karena masih ada beberapa aset yang idle dan tidak dimanfaatkan dengan baik oleh koperasi.
ANALISIS NILAI TAMBAH PENGOLAHAN BUAH CHERRY KOPI DALAM UPAYA MENINGKATKAN MANFAAT EKONOMI KOPERASI Hidayat, Udin
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 8 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v1i8.1947

Abstract

Penelitian ini bertujuan untuk mengetahui nilai tambah pengolahan buah cherry kopi dalam upaya meningkatkan manfaat ekonomi koperasi di Koperasi Produsen Kopi Margamulya. Metode penelitiani ini adalah penelitian yang bersifat kualitatif. Penelitian yang digunakan yaitu penelitian kualitatif deskriptif. Hasil penelitian menunjukan bahwa nilai tambah yang diperoleh dari proses pengolahan kopi muncul dari proses pengolahan buah cherry kopi pada petani anggota hingga Koperasi Produsen Kopi Margamulya. Nilai tambah terbesar diperoleh pada proses pengolahan Ground Coffee sebesar Rp 27.810,- per kilogram buah cherry kopi. Namun Koperasi Produsen Kopi Margamulya belum mampu memproduksi ground coffee dalam jumlah yang besar karena keterbatasan alat dan mesin. Di sisi lain jumlah permintaan terhadap green bean masih memberikan porsi terbesar.
IMPELEMENTASI MANAJEMEN ASET TETAP DALAM UPAYA OPTIMALISASI PEMANFAATAN ASET TETAP TERHADAP KOPERASI PADA KOPERASI PRODUKSI PERKEBUNAN Hidayat, Udin
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 2 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia 
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2i2.2801

Abstract

Latar belakang penelitian ini didasari pada aset tetap koperasi poduksi yang mengalami penurunan atau fluktuatif dikarenakan adanya pengahapusan atau penjualan asset tetap yang dimiliki koperasi untuk membayar utang kepada pihak lain. Adapun tujuan dari penelitian ini ialah untuk mengetahui impelementasi manajemen aset tetap dalam upaya optimalisasi pemanfaatan aset tetap terhadap koperasi pada koperasi produksi perkebunan. Metode penilitian yang digunakan yaitu metode kualitatif. Berdasarkan hasil penelitian dan pembahasan, maka dapat diketahui bahwa manajemen asset tetap yang dilakukan pada koperasi dalam pengoptimalisasi pemanfaatan aset telah digunakan teori yang dikaitkan atau disarankan dari fungsi-fungsi manajemen aset yaitu perencanaan kebutuhan, pengadaan, inventarisasi, legal audit, penilaian, pengoperasian dan pemeliharaan, rejuvenasi, penghapusan, dan pengalihan telah dilaksanakan seperti teori yang ada meskipun tidak semua sesuai karena adanya faktor kebutuhan dan modal koperasi jadi tidak sefisien dan seoptimal mungkin. Masih ada potensi yaitu pemanfaatn aset yang bisa dikembangkan lagi kedepannya menjadi salah satu upaya untuk meningkatkan manfaat ekonomi bagi anggotanya.
Pengaruh indeks harga saham gabungan dan suku bunga terhadap cryptocurrency Rizaldy Insan Baihaqqy, Mochammad; Hidayat, Udin; Prasetyo, Yoyok
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): 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/cb3kzt16

Abstract

Cryptocurrency has become very popular among Indonesian people with a very significant increase in 2020. This is an interesting phenomenon to study, because Cryptocurrency in the form of bitcoin still does not have clear legality in 2020. Various previous studies have shown a relationship between the composite stock price index (IHSG) and interest rates with Cryptocurrency. This study uses a quantitative approach with an empirical method using 2020 research data. The results of the study show that the influence of IHSG and interest rates on cryptocurrency is different. IHSG has a positive effect, meaning that the higher the IHSG, the higher the Cryptocurrency. Meanwhile, the lower the interest rate, the higher the Cryptocurrency. This indicates consistency that IHSG and interest rates have an effect on Cryptocurrency in Indonesia.
Natura tax di Indonesia ditinjau dari aspek sosiologi hukum dan dampaknya terhadap pengelolaan perpajakan Mahpudin, Endang; Hidayat, Udin; Nurdiana, Mardi; Hasyim, Abdul; Purwaji, Ade; Hidayat, Anwar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This article analyzes the application of tax on the provision of natura from the employer to employee in the aspect of legal sociology, so that it can be seen how the application of tax regulations for taxpayers. Through normative juridical analysis, the legal framework and tax provisions are analyzed based on references to the enactment of the in-kind tax. The author comes to the conclusion that tax provisions can change how the society would behave, especially taxpayers in carrying out their taxation, because taxpayers will try to carry out their obligations efficiently and avoid larger payments, thus it can also have an impact on how taxpayers carry out tax management in accordance with applicable regulations.
Analisis Perhitungan Pajak Pertambahan Nilai Untuk Mengukur Kepatuhan Wajib Pajak Pada Koperasi Produsen Tahu Tempe Indonesia Putra, Amrizal Karunia Sahala; Hidayat, Udin; Putra, Toufiq Agung Pratomo Sugito
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 9 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i10.5240

Abstract

Koperasi Produsen Tempe Tahu Indonesia Kota Bandung atau Kopti Kota Bandung merupakan koperasi yang beranggotakan para pengrajin tempe dan tahu di Kota Bandung. Koperasi ini dibentuk untuk membantu para produsen tempe tahu dalam pengadaan bahan baku. Permasalahan yang dihadapi Kopti Kota Bandung adalah tidak adanya pungutan Pajak Pertambahan Nilai (PPN) walau koperasi Tersebut sudah menjadi PKP. Tujuan dari penelitian ini adalah untuk mengetahui mengenai perhitungan pajak penghasilan badan dalam mengukur tingkat kepatuhan wajib pajak pada Kopti Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode Deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa Kopti Kota Bandung belum pernah membuat faktur pajak untuk memungut Pajak Pertambahan Nilai, dan perhitungan sebelum dan sesudah terkena Pajak Pertambahan Nilai dari unit usaha Penyalur kedelai, yang dimana menjadikan tolak ukur sebagai kepatuhan wajib pajak.
Co-Authors abdul hasyim, abdul Dadan Hamdani Dadan Hamdani Eka Setiajatnika Ery Supriyadi R. Hidayat, Anwar Ikhsan, Sugiyanto Inne Risnaningsih khsan, Sugiyanto Mahpudin, Endang Mohammad Fahreza Nurdiana, Mardi Prasetyo, Yoyok Purwaji, Ade Putra, Amrizal Karunia Sahala Rizaldy Insan Baihaqqy, Mochammad Toufiq Agung Pratomo Sugito Putra Verdi Yasin Wibowo, Kuncoro