Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Manajemen Indonesia J-Coop : Journal of Co-operative
Udin Hidayat
Universitas Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Komparasi Standar Akuntansi Keuangan SAK ETAP dan SAK EP dalam Penyusunan Laporan Keuangan Koperasi Eka Setiajatnika; Udin Hidayat
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.v1i2.21

Abstract

This study aims to examine the differences between the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) in the preparation of financial statements for Savings and Loan Cooperatives (KSP) in West Java, as well as to evaluate the cooperatives’ readiness for transitioning to the new standard. Employing a comparative descriptive design with a mixed-methods approach, data were collected through in-depth interviews with cooperative management, internal accountants, and auditors, alongside document analysis of financial statements and applicable accounting standards. The findings reveal that the implementation of SAK ETAP still encounters significant challenges, particularly regarding limited human resources and underdeveloped accounting information systems, which compromise the quality of financial reporting. Meanwhile, readiness to adopt SAK EP remains low, due to its greater complexity and demand for enhanced technical competence. Nonetheless, the adoption of SAK EP is anticipated to improve the relevance, reliability, and transparency of cooperative financial reports. Therefore, strong support from the government and the Indonesian Institute of Accountants (IAI)—through training, dissemination, and technical assistance—is deemed essential. The study recommends strengthening human capital, improving information systems, and ensuring continuous external support to facilitate a successful transition to SAK EP. These findings are expected to serve as a reference for policymakers and cooperative practitioners aiming to enhance financial reporting quality in the cooperative sector.
Co-Authors Eka Setiajatnika