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All Journal INTEKNA Jurnal Pendidikan Luar Sekolah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Coopetition : Jurnal Ilmiah Manajemen Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Trida Gunadi
Universitas Koperasi Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Skema Kerjasama Pemerintah Dengan Badan Usaha (KPBU) Dalam Penyediaan Infrastruktur Alat Penerangan Jalan (APJ) Eka Setiajatnika; Trida Gunadi; Heri Nugraha
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): 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.v14i2.3371

Abstract

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.
Aset Tetap : Pengakuan, Pengukuran, Penyajian dan Pengungkapan Eka Setiajatnika; Trida Gunadi; Nuri Nurhayati; Dady Nurpadi
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): 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.v14i3.3836

Abstract

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.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (Studi Kasus Bank Bjb ZIEBAR Bandung, Jawa Barat) Wahyudin Wahyudin; Ai Titin; Trida Gunadi; Rima Elya
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v4i2.1275

Abstract

Koperasi Konsumen Bank BJB (ZIEBAR) Kota Bandung merupakan koperasi yang beranggotakan karyawan-karyawati Bank Bjb yang didirikan dengan untuk meningkatkan kesejahteraan anggota pada khususnya dan kemajuan perekonomian bangsa pada umumnya. Unit usaha simpan pinjam merupakan unit usaha utama yang dimiliki oleh koperasi ini. Penelitian ini dilatarbelakangi oleh masalah koperasi yang belum mampu untuk mencapai volume usaha yang maksimal dari hal tersebut tentunya membuat kinerja keuangan dari koperasi menjadi terganggu. Hal tersebut diduga karena adanya pengaruh dari implementasi dari prinsip-prinsip good corporate governance. Sehingga tujuan dari penelitian ini adalah membuktikan pengaruh secara parsial maupun simultan dari prinsip-prinsip good corporate governance terhadap kinerja keuangan. Metode penelitian yang digunakan adalah deskriptif asosiatif dengan pendekatan kuantitatif. Adapun data yang diperlukan yaitu data primer, sekunder, kualitatif dan kuantitatif. Terdapat enam variabel dalam penelitian yaitu Transparansi (X1), Akuntabilitas (X2), dan Pertanggungjawaban (X3), Kemandirian (X4), Kewajaran (X5) sebagai variabel bebas dan Kinerja Keuangan (Y) sebagai variabel terikat. Dengan mengambil sumber data dari informan, responden, dan catatan atau dokumen lain. Teknik pengumpulan data dilakukan melalui beberapa cara yaitu observasi, wawancara, kuisioner (angket), penelitian kepustakaan dan eksplorasi internet. Sedangkan untuk pengolahan data dilakukan dengan program IBM SPSS Statistics versi 22.0 yaitu dengan analisis regresi sederhana dan berganda. Hasil penelitian menunjukkan bahwa, dari uji parsial (uji t) pada transparansi nilai t sebesar 1,751 dan dengan nilai signifikan sebesar 0,083, pada akuntabilitas nilai t sebesar 4,574 dan dengan nilai signifikan sebesar 0,000, pada pertanggungjawaban nilai t sebesar 2,221 dan dengan nilai signifikan sebesar 0,029, pada kemandirian mempunyai nilai t sebesar 3,191 dan dengan nilai signifikan sebesar 0,002, dan pada kewajaran memiliki nilai t sebesar 2,588 dan nilai siginifikan 0,011 yang berarti kelima variabel bebas tersebut berpengaruh positif secara parsial terhadap kinerja keuangan. Sedangkan melalui uji simultan (uji F) diperoleh hasil yaitu prinsip-prinsip good corporate governance menunjukkan nilai koefisien F sebesar 8,392 dengan nilai siginifikan 0,000 maka dapat dikatakan bahwa prinsip-prinsip good corporate governance berpengaruh secara signifikan terhadap kinerja keuangan.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (Studi Kasus Bank Bjb ZIEBAR Bandung, Jawa Barat) Wahyudin, Wahyudin; Titin, Ai; Gunadi, Trida; Elya, Rima
Jurnal Co Management Vol. 4 No. 2 (2021): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.371 KB) | DOI: 10.32670/comanagement.v4i2.1275

Abstract

Koperasi Konsumen Bank BJB (ZIEBAR) Kota Bandung merupakan koperasi yang beranggotakan karyawan-karyawati Bank Bjb yang didirikan dengan untuk meningkatkan kesejahteraan anggota pada khususnya dan kemajuan perekonomian bangsa pada umumnya. Unit usaha simpan pinjam merupakan unit usaha utama yang dimiliki oleh koperasi ini. Penelitian ini dilatarbelakangi oleh masalah koperasi yang belum mampu untuk mencapai volume usaha yang maksimal dari hal tersebut tentunya membuat kinerja keuangan dari koperasi menjadi terganggu. Hal tersebut diduga karena adanya pengaruh dari implementasi dari prinsip-prinsip good corporate governance. Sehingga tujuan dari penelitian ini adalah membuktikan pengaruh secara parsial maupun simultan dari prinsip-prinsip good corporate governance terhadap kinerja keuangan. Metode penelitian yang digunakan adalah deskriptif asosiatif dengan pendekatan kuantitatif. Adapun data yang diperlukan yaitu data primer, sekunder, kualitatif dan kuantitatif. Terdapat enam variabel dalam penelitian yaitu Transparansi (X1), Akuntabilitas (X2), dan Pertanggungjawaban (X3), Kemandirian (X4), Kewajaran (X5) sebagai variabel bebas dan Kinerja Keuangan (Y) sebagai variabel terikat. Dengan mengambil sumber data dari informan, responden, dan catatan atau dokumen lain. Teknik pengumpulan data dilakukan melalui beberapa cara yaitu observasi, wawancara, kuisioner (angket), penelitian kepustakaan dan eksplorasi internet. Sedangkan untuk pengolahan data dilakukan dengan program IBM SPSS Statistics versi 22.0 yaitu dengan analisis regresi sederhana dan berganda. Hasil penelitian menunjukkan bahwa, dari uji parsial (uji t) pada transparansi nilai t sebesar 1,751 dan dengan nilai signifikan sebesar 0,083, pada akuntabilitas nilai t sebesar 4,574 dan dengan nilai signifikan sebesar 0,000, pada pertanggungjawaban nilai t sebesar 2,221 dan dengan nilai signifikan sebesar 0,029, pada kemandirian mempunyai nilai t sebesar 3,191 dan dengan nilai signifikan sebesar 0,002, dan pada kewajaran memiliki nilai t sebesar 2,588 dan nilai siginifikan 0,011 yang berarti kelima variabel bebas tersebut berpengaruh positif secara parsial terhadap kinerja keuangan. Sedangkan melalui uji simultan (uji F) diperoleh hasil yaitu prinsip-prinsip good corporate governance menunjukkan nilai koefisien F sebesar 8,392 dengan nilai siginifikan 0,000 maka dapat dikatakan bahwa prinsip-prinsip good corporate governance berpengaruh secara signifikan terhadap kinerja keuangan.
Bauran Eceran Dalam Meningkatkan Partisipasi Anggota : Studi Pada Koperasi Produsen Tempe Tahu Indonesia Kota Bandung Fuji Irfani, Rizki; Gunadi, Trida
Koaliansi : Cooperative Journal Vol. 1 No. 1 (2021): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1063.079 KB) | DOI: 10.32670/koaliansi.v1i1.883

Abstract

The object of this research is the "Kopti" Soybean Trade. Soybean Trading Unit's income fluctuated, indicating the low participation of members in the "Kopti" Soybean Trading Unit. The retail mix is ​​one of the advantages that can be created by cooperatives, namely focusing its business on customer satisfaction where customers will be loyal to consume or use cooperative services continuously. This study uses descriptive methods and scoring techniques with a Likert scale. The results showed that members' responses regarding the implementation of the retail mix at the Soybean Trading Unit "Kopti" were quite good, but there were some indicators that were still not good, such as selling prices compared to competitors, sales promotions, product availability, product variants, interiors and lighting. For this reason, the Soybean Trading Unit "Kopti" must pay attention to the retail mix expected by members, so that the participation of members as buyers can increase. Suggestions from this study are to evaluate and improve the retail mix that has been implemented but is still not optimal or running well, such as advertising, sales promotions, price comparisons with competitors, lighting or outside appearance of the store so that members are more interested in transacting at the Soybean Trading Unit. “Kopti” and provide direct economic benefits to members.
Indeks Kepuasan Masyarakat Pada Pelayanan Dinas Koperasi Usaha Kecil Dan Menengah Kabupaten Bekasi Hajiji, Merdi; Gunadi, Trida
Koaliansi : Cooperative Journal Vol. 2 No. 1 (2022): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v2i1.2370

Abstract

The Community Satisfaction Index (IKM) is data and information about the level of community satisfaction obtained from the results of quantitative and qualitative measurements of people's opinions in obtaining services from public service providers by comparing their expectations and needs. The results of the community satisfaction survey for the type of service at the Office of Cooperatives, Small and Medium Enterprises, Bekasi Regency show that the quality of service at the Office of Cooperatives, Small and Medium Enterprises has a satisfaction index of 79.02 and is categorized as a "good" service unit which is in the SKM between 76, 61 -  88.30.
Pengaruh Kompetensi, Sarana Dan Prasarana, Dan Lingkungan Kerja Terhadap Kinerja Tutor Maulana Muaripin, Ary; Gunadi, Trida
Koaliansi : Cooperative Journal Vol. 2 No. 2 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v2i2.3202

Abstract

This study aims to determine: The effect of competence, facilities and infrastructure, and work environment on partially and simultaneously on the performance of tutors at the Technical Guidance Institute (Bimtek) Preparation for Selection of POLRI, TNI, and Kedinasan Taruna Adam Hawa Bandung. The population in this study were all tutors totaling 9 people. This research data was taken using a questionnaire method, then analyzed by descriptive analysis of percentage and multiple regression analysis. Based on the results of the Pearson Bivariate correlation analysis output (Pearson Product Moment) it can be concluded that the influence of competence, facilities and infrastructure, and work environment on the performance of tutors at the Technical Guidance Institute (Bimtek) for the Preparation of POLRI, TNI, and Service Taruna Adam Hawa Bandung has a partial and simultaneous influence.
Pengaruh Worklife Balance, Iklim Organisasi, dan Kompensasi Terhadap Kinerja Karyawan Struktural Akademik Universitas Al Ghifari Bandung Fauzi Bukhori, Reza; Indriani, Yuanita; Mulyana, Iwan; Gunadi, Trida
Koaliansi : Cooperative Journal Vol. 3 No. 2 (2024): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v3i2.4082

Abstract

This research aims to test and analyze the influence of Worklife Balance, Organizational Climate, and Compensation on Employee Performance (Case Study of Al Ghifari University Academic Structural Employees). The population in this study was 45 Structural Academic Employees at Al Ghifari University. The analysis used is multiple linear regression analysis to determine how much influence X1, X2, and X3 have on Y, both simultaneously and partially. The results of this research show that Worklife Balance, Organizational Climate, and Compensation have a significant positive effect on the Academic Structural Employee Performance of Al Ghifari University simultaneously or partially.
Analisis Strategi Perluasan Usaha Koperasi Kakitangan Petronas Berhad Malaysia Oktaviani, Christina; Indra Praja, Gunawan; Raudah, Warda; Gunadi, Trida
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 3 (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.v15i3.4825

Abstract

Business development of the Koperasi Kakitangan Petronas (Kopetro) requires a careful business strategy to face market changes and dynamic member needs. Cooperatives not only act as providers of financial services, but also as economic platforms for their members to obtain wider benefits through various business opportunities. Therefore, this research aims to analyze how Kopetro implements business expansion strategies and strengthens its position in Malaysian industrial cooperatives. The research method used is descriptive qualitative with a field study approach based on primary data obtained through visits, interviews and other internal document reviews. Based on the analysis, Kopetro has succeeded in expanding the business sector through business diversification, sharia-based financial services, and strengthening information technology, maintaining achievements and recognition as well as managing human resources. This strategy allows Kopetro to adapt to market changes and remain competitive. Kopetro has succeeded in expanding its business to cover various sectors such as trade and retail, tourism and recreation services, catering, property and sharia-based services. However, there are several challenges that can be motivation for Kopetro, such as consolidation of business management, continuous improvement in service quality and international business expansion.
Narsisme Dalam Menyusun Laporan Keuangan: : Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023 Setiajatnika, Eka; Nugraha, Heri; Gunadi, Trida
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5161

Abstract

Financial reports serve as a key tool in economic decision-making, but can be influenced by psychological factors such as narcissism, which has the potential to change the way reports are prepared to highlight company performance. This study examines the influence of narcissism on the preparation of financial statements in five large manufacturing companies listed on the IDX, namely PT Astra International Tbk, PT Unilever Indonesia Tbk, PT Gudang Garam Tbk, PT Indofood CBP Sukses Makmur Tbk, and PT Semen Indonesia Tbk, during the period 2022-2023. The purpose of this study is to analyze whether narcissism affects the preparation of financial statements, as well as identify signs of narcissism in reports that can affect stakeholder perceptions. The study used quantitative methods by analyzing secondary data in the form of annual reports and company finances, and using regression to measure the relationship between narcissism and financial report quality. The results show that narcissism does have the potential to influence the preparation of financial reports, which is related to efforts to improve the company's image. This finding is important to remind companies of the importance of transparency and ethics in financial reports, in order to maintain the integrity of information provided to stakeholders.
Co-Authors -, Yurianto Ai Titin Akhmad Yunani Alif Muhtadi Ihsan Ary Maulana Muaripin Bukhori, Reza Fauzi Dady Nurpadi Deddy Supriyadi Deddy Supriyadi Eka Setiajatnika Elya, Rima Ery Supriyadi R. Fuji Irfani, Rizki Heri Nugraha Heri Nugraha Indra Praja, Gunawan Iwan Mulyana Merdi Hajiji, Merdi Nur Azizah Nur Azizah Nuri Nurhayati Oktaviani, Christina Raudah, Warda Rima Elya Riwayati, Anih Supriyadi, Ery Titin, Ai Wahyudin Wahyudin Wahyudin Yuanita Indriani Yudith Dwi Astuti