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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Riset Manajemen Indonesia MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management E-Coops-Day : Jurnal Ilmiah Abdimas
Evan Firdaus
Universitas Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Activity Based Costing Dalam Penentuan Harga Kamar Rawat Inap (Studi Empiris Di RSUD Sumedang) Evan Firdaus; Dady Nurpadi
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.962 KB) | DOI: 10.32670/comanagement.v3i1.195

Abstract

Activity Based Costing is an appropriate method in calculating basic costs. The benefits of Activity Based Costing are as a method or cost control system that tracks various activities that occur. Activity Based Costing is a system of cost calculation approaches based on activities in the company. Cost drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and the floor area of ​​the room. This study uses a comparative approach between conventional methods and Activity Based Costing methods. This research instrument uses observation, interview and documentation techniques. The results of inpatient service tariff calculations that have been set by Sumedang District Hospital for VIP class are Rp.821,100, for Class III Rp. 234,750, for class II Rp. 263,200, and for class I Rp. 319,000. While using the Activity Based Costing method gives different results, namely Rp. 336,365,085 for the VIP class, Rp.172,196.4 for the third class, Rp. 190,072,304 for class II, and Rp. 200,837,52 for class I. Using the Activity Based Costing method at Sumedang District Hospital gives smaller results (undercosting) for each class (VIP class, class III, class II, and class I) of hospital rates by having a difference of Rp. 484,734,085 for VIP class, for class III amounting to Rp. 62,553.6, Rp. 73,127,696 for class II, and Rp. 118,162.48 for class I.
Desain Unit Usaha Pengadaan Barang Dalam Upaya Pengembangan Usaha Dady Nurpadi; Evan Firdaus; Syehabudin Syehabudin
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 1 (2023): 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: 10.36418/covalue.v14i1.3198

Abstract

Tujuan dari penelitian ini adalah menggambarkan model bisnis yang cocok untuk digunakan dalam unit usaha pengadaan barang KPRI Banjar Patroman sebagai langkah pengambilan keputusan bisnis. Dari hasil penelitian diperoleh identifikasi dari masing-masing 9 elemen Business Model Canvas. Customer Segments adalah anggota KPRI Banjar Patroman. Value Propositions adalah kemasan yang menarik dan harga lebih terjangkau. Channels adalah berkomunikasi dengan anggota secara langsung. Customer Relationships adalah jalinan komunikasi dengan pelanggan. Revenue Streams dari penjualan produk kepada anggota dan unit usaha pelayanan simpanan. Key Resources terdiri dari kendaraan dan sumber daya manusia. Key Activities terdiri dari pengadaan barang, kegiatan produksi dan pemasaran. Key Partnerships adalah Toko Pantes. Cost Structure terdiri dari biaya tetap dan biaya variabel. Berdasarkan analisis dari Matrix SWOT, dijelaskan strategi-strategi yang dapat digunakan oleh koperasi yaitu seperti strategi SO, strategi WO, strategi ST, dan strategi WT
Analisis penerapan perhitungan pajak penghasilan badan menurut undang- undang republik indonesia nomor 36 tahun 2008 Evan Firdaus; Dady Nurpadi; Dwi Tianingsih
Jurnal Riset Manajemen Indonesia Vol 5 No 3 (2023): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

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

Abstract

The purpose of this study is to find out how to apply the calculation of Corporate Income Tax according to Law Number 36 of 2008. The type of research used is descriptive and comparative analysis research by collecting all data and then processing, analyzing, and researching further and then drawing conclusions. The technique of data collected is based on observation, interviews, documentation and literature study. The results of this study conclude that the calculation of PPh of the Kokardan KPRI Agency according to PP No. 23 of 2018 is Rp. 9,977,044.00, in 2020 it is Rp. 12,373,382.00 and in 2021 it is Rp. 9,236,823.00. Meanwhile, according to Law No. 36 of 2008 it was Rp. 86,366,609.88 in 2019, Rp. 102,230,674.37 in 2020 and Rp. 72,143,916.46 in 2021. KPRI Kokardan must perform calculations by calculating PKP, namely gross circulation minus costs, calculating income tax payable for one tax year, namely 2019 by 50% x 25% xPKP and 2020-2021 by 50% x 22% xPKP.
Penerapan Activity Based Costing Dalam Penentuan Harga Kamar Rawat Inap (Studi Empiris Di RSUD Sumedang) Evan Firdaus; Dady Nurpadi
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v3i1.195

Abstract

Activity Based Costing is an appropriate method in calculating basic costs. The benefits of Activity Based Costing are as a method or cost control system that tracks various activities that occur. Activity Based Costing is a system of cost calculation approaches based on activities in the company. Cost drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and the floor area of ​​the room. This study uses a comparative approach between conventional methods and Activity Based Costing methods. This research instrument uses observation, interview and documentation techniques. The results of inpatient service tariff calculations that have been set by Sumedang District Hospital for VIP class are Rp.821,100, for Class III Rp. 234,750, for class II Rp. 263,200, and for class I Rp. 319,000. While using the Activity Based Costing method gives different results, namely Rp. 336,365,085 for the VIP class, Rp.172,196.4 for the third class, Rp. 190,072,304 for class II, and Rp. 200,837,52 for class I. Using the Activity Based Costing method at Sumedang District Hospital gives smaller results (undercosting) for each class (VIP class, class III, class II, and class I) of hospital rates by having a difference of Rp. 484,734,085 for VIP class, for class III amounting to Rp. 62,553.6, Rp. 73,127,696 for class II, and Rp. 118,162.48 for class I.
ANALISIS BAURAN PROMOSI UNTUK MENINGKATKAN VOLUME PENJUALAN Unit Susu Sapi Perah Koperasi Unit Desa (KUD), Jl. Kolonel Matsuri Desa Jambudipa Kec. Cisarua, Bandung 40551 Erminawati Dewi; Evan Firdaus; Adri Arisena; Fitriana Dewi Sumaryana
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.v4i2.1235

Abstract

The research was motivated by the problem of declining sales of KUD Sarwa Mukti in the Cow Milk Unit. The Dairy Cattle Business currently accommodates 236,580 liters of milk produced by members per month in 2019, in 2018 it accommodates members' milk production of 413,535 liters per month. In 2019 the production of dairy cows decreased by 176,955 liters, this was due to the termination of cooperation with a company PT. Cimory due to the impact of Covid- 19. To be able to increase the sales volume of cow's milk, a sales promotion is needed, with a good sales promotion it can increase sales volume and the cooperative's dairy cow is more widely known by the public.This research is: (1) Knowing the promotional mix applied in KUD Sarwa Mukti to increase sales volume, (2) Knowing what factors can increase the promotion mix in the dairy unit of KUD Sarwa Mukti, (3) Knowing the efforts What are the efforts made by KUD Sarwa Mukti to increase sales volume in the dairy unit of dairy cows.The results showed that the promotional mix carried out by KUD Sarwa Mukti was not maximized and the cooperative was still using Word OF Mount Marketing promotions, in 2013 they had time to distribute brochures but only once to introduce more widely to the public. The suggestion put forward by the researcher is that it is recommended to KUD Sarwa Mukti to improve the promotion mix so that the cooperative is better known by the general public outside or inside the city and makes it easier to find information about cow's milk and the condition of KUD Sarwa Mukti and can also compete with other companies in promoting their products for increase sales volume. And always maintain quality and good service to consumers.
ANALISIS BAURAN PROMOSI UNTUK MENINGKATKAN VOLUME PENJUALAN Unit Susu Sapi Perah Koperasi Unit Desa (KUD), Jl. Kolonel Matsuri Desa Jambudipa Kec. Cisarua, Bandung 40551 Dewi, Erminawati; Firdaus, Evan; Arisena, Adri; Sumaryana, Fitriana Dewi
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 (215.084 KB) | DOI: 10.32670/comanagement.v4i2.1235

Abstract

The research was motivated by the problem of declining sales of KUD Sarwa Mukti in the Cow Milk Unit. The Dairy Cattle Business currently accommodates 236,580 liters of milk produced by members per month in 2019, in 2018 it accommodates members' milk production of 413,535 liters per month. In 2019 the production of dairy cows decreased by 176,955 liters, this was due to the termination of cooperation with a company PT. Cimory due to the impact of Covid- 19. To be able to increase the sales volume of cow's milk, a sales promotion is needed, with a good sales promotion it can increase sales volume and the cooperative's dairy cow is more widely known by the public.This research is: (1) Knowing the promotional mix applied in KUD Sarwa Mukti to increase sales volume, (2) Knowing what factors can increase the promotion mix in the dairy unit of KUD Sarwa Mukti, (3) Knowing the efforts What are the efforts made by KUD Sarwa Mukti to increase sales volume in the dairy unit of dairy cows.The results showed that the promotional mix carried out by KUD Sarwa Mukti was not maximized and the cooperative was still using Word OF Mount Marketing promotions, in 2013 they had time to distribute brochures but only once to introduce more widely to the public. The suggestion put forward by the researcher is that it is recommended to KUD Sarwa Mukti to improve the promotion mix so that the cooperative is better known by the general public outside or inside the city and makes it easier to find information about cow's milk and the condition of KUD Sarwa Mukti and can also compete with other companies in promoting their products for increase sales volume. And always maintain quality and good service to consumers.
Implementation of corporate income tax accounting in an efffort to encourage corporate taxpayer compliance Firdaus, Evan; Lestarie, Lieta Chiayu
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i1.577

Abstract

This paper aims to describe the implementation of tax accounting for corporate income tax and efforts to encourage corporate taxpayer compliance at the West Java Dispenda Big Family Cooperative. The method used is a case study with a quantitative approach, and the data collection used interview technique and documentation. Based on the results of the writing, the West Java Dispenda Big Family Cooperative has far used Final Income Tax calculation rate of 0.5% for Corporate Income Tax. The author has made comparison of Cooperative PHU Report 2018 - 2020 which has been carried out fiscal reconciliation. With the results of the analysis, the rate is more profitable if you use the calculation rate based on PP Number 23 of 2018 concerning Income Tax with a final rate of 0.5% of Taxable Income. So far, KKBD West Java has never been Underpaid and has always been on time in paying its taxes and reporting Tax Returns. Because the West Java KKBD only uses Commercial Financial Statements, the tax fee is quite large, and must make Fiscal Financial Statements. It can be concluded that can be done in order to ease the tax burden by utilizing tax incentives provided by the government.
Pengaruh struktur modal terhadap Return On Asset Firdaus, Evan; Nurpadi, Dadi; Pratama, Intan Fajar
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.640

Abstract

The purpose of this study is to determine the capital structure factor on return on assets. The research method used in this study is the Survey Method with a Descriptive Analysis research approach and associative quantitative research form. The results of this study are that partially Capital Structure has a positive effect on Return On Assets (ROA). The level of closeness between Capital Structure and Return On Assets (ROA) based on Guilford's rule is close. Furthermore, the results of the coefficient of determination of the capital structure variable are that the capital structure variable affects ROA and the rest is influenced by other factors not examined in this study such as cash turnover, inventory turnover and debt turnover. It can be concluded that there is a positive relationship between Capital Structure and Return On Assets (ROA).
ANALISIS RELATIONSHIP MARKETING DALAM MENINGKATKAN PELAYANAN UNIT USAHA WASERDA Dady Nurpadi; Firdaus, Evan; Rohman, Muhammad Rian Saifu
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 10 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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Abstract

KSU Mitra Saudara Merupakan Koperasi Karyawan PT. Bank Woori Saudara Indonesia. Koperasi ini memiliki 5 (lima) unit usaha. Permasalahan yang di hadapi Waserda KSU Mitra Saudara terdapat pada pelayanan. Kerugian yang dialami setiap tahun, serta pendapatan usaha yang rendah setiap tahunnya. Penelitian ini bertujuan untuk mengetahui pelaksaanaan relationship marketing, pelayanan, dengan upaya meningkatkan pelayanan di Waserda KSU Mitra Saudara Bandung, untuk mengetahui tanggapan pelanggan tentang relationship marketing yang ada di Waserda KSU Mitra Saudara Bandung, Untuk mengetahui penilaian anggota terhadap pelayanan yang ada di Waserda KSU Mitra Saudara Bandung. Untuk mengetahui upaya-upayaa yang di lakukan Waserda KSU Mitra Saudara Bandung untuk meningkatkan pelayanan melalui relationship marketing yang berpengaruh ke pendapatan usaha. Metode yang digunakan dalam penelitian ini adalah studi kasus, data yang diperoleh melalui wawancara, observasi dan kuesioner. Hasil data yang diperoleh dianalisis melalui analisis deskriptif. Sehingga penulis bisa menyimpulkan bahwa indikator mana saja yang harus dipertahankan dan ditingkatkan lagi. Berdasarkan hasil penelitian menunjukan bahwa relationship marketing dan pelayanan bisa di sebut cukup baik. dilihat dari jawaban responden secara keseluruhan kriteria baik, namun perlu di tingkatkan lagi.
Perancangan Komputer Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Privat Dalam Menunjang Pembuatan Laporan Keuangan Dengan Myob Accounting Firdaus, Evan; Nurpadi, Dady
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 3 (2024): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/wn0sgw38

Abstract

Perancangan komputer akuntansi merupakan langkah strategis yang penting bagi perusahaan dalam mencapai efisiensi dan akurasi dalam pelaporan keuangan. PT Radiv Anugrah Propertindo adalah perusahaan entitas privat yang memastikan penyajian laporan keuangan sesuai dengan standar akuntansi keuangan. Penelitian ini bertujuan untuk merancang sistem akuntansi berbasis komputer menggunakan MYOB Accounting sebagai perangkat lunak utama untuk mendukung proses pembuatan laporan keuangan yang akurat dan sesuai standar. Analisis yang digunakan dalam penelitian ini meliputi analisis kebutuhan, desain sistem, implementasi dan evaluasi. Analisis kebutuhan dilakukan untuk mengidentifikasi fitur dan fungsionalitas perangkat lunak akuntansi di PT Radiv Anugrah Propertindo. Desain sistem melibatkan menggambarkan proses bisnis perusahaan dengan modul – modul MYOB yang relevan. Implementasi meliputi instalansi perangkat lunak, migrasi data dari sistem lama dan pelatihan pengguna. Evaluasi dilakukan melalui uji coba sistem dan penilaian kesesuaian laporan keuangan yang dihasilkan dengan SAK EP (Standar Akuntansi Keuangan Entitas Privat). Dalam pembuatan tugas akhir ini, peneliti menggunakan metode penelitian observasi dengan pendekatan deskriptif. Adapun teknik dalam pengumpulan data yaitu melalui studi pustaka. Berdasarkan hasil penelitian, implementasi MYOB Accounting di PT Radiv Anugrah Propertindo mampu meningkatkan efisiensi dan akurasi dalam proses akuntansi serta mempermudah penyusunan laporan keuangan sesuai dengan standar yang ditetapkan
Co-Authors Abdul Hakim Adri Arisena Dady Nurpadi Dewi, Erminawati Dinn Wahyudin, Dinn Dwi Tianingsih Edi Setiadi Erminawati Dewi Fitriana Dewi Sumaryana Lestarie, Lieta Chiayu M. Yogi Riyantama Isjoni Mohammad Fahreza Nurpadi, Dadi Pratama, Intan Fajar Rohman, Muhammad Rian Saifu Sakina, Izki Ahlia Syehabudin Syehabudin