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ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA UMKM DI KOTA BANDUNG Yoga Pratama, Daniel; Nainggolan, Krisna; Gunardi, Gunardi; Keizer, Hendriady de; Ajibroto, Kunto
Jurnal Ilmiah Magister Ilmu Administrasi Vol. 18 No. 1 (2024): Jurnal Ilmiah Magister Ilmu Administrasi - JIMIA
Publisher : Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/jimia.v18i1.767

Abstract

Dalam menghadapi tantangan era globalisasi, Menteri Koperasi dan Usaha Kecil Menengah (MenKop-UKM) menyoroti persaingan pasar yang semakin meningkat antara perbelanjaan tradisional dan platform belanja online serta e-commerce. Ancaman terhadap perlindungan pasar digital domestik, terutama di sektor konsumsi harian dan daya saing UMKM, menjadi perhatian utama (Kompas.com: 2023). Meskipun pertumbuhan ekonomi di sektor UMKM diinginkan, kendala utama yang dihadapi adalah keterbatasan sumber permodalan, dengan banyak pelaku UMKM kesulitan mendapatkan tambahan modal. Penelitian menunjukkan bahwa sebagian besar UMKM di Indonesia (74%) tidak memiliki akses terhadap pembiayaan (onlinepajak.com: 2023). Pemangku kepentingan terkait UMKM, seperti Ikatan Akuntan Indonesia, merespon dengan menciptakan standar akuntansi keuangan EMKM yang berlaku sejak Januari 2018. Di sisi lain, beberapa inisiatif kreatif, seperti program "Little Bandung" di Kota Bandung, didukung oleh pemerintah setempat untuk membangun citra UMKM lokal di luar negeri (Kompas.com: 2016). UMKM membutuhkan modal kerja untuk menjalankan operasional sehari-hari, dan efisiensi operasional menjadi kunci untuk mencapai tujuan keuntungan yang optimal. Pengendalian internal perusahaan menjadi faktor penting dalam memastikan efektivitas dan efisiensi penggunaan modal kerja. Oleh karena itu, penelitian ini mengangkat permasalahan tentang efektivitas penggunaan modal kerja UMKM di Kota Bandung, dengan fokus pada kontribusi sistem pengelolaan internal terhadap efisiensi penggunaan modal kerja. Penelitian ini bertujuan untuk mengevaluasi sejauh mana UMKM di Kota Bandung dapat memanfaatkan modal kerjanya secara efektif, mengidentifikasi dampak pengendalian internal terhadap pengelolaan modal kerja, serta menganalisis efektivitas pengendalian internal dan pengelolaan usaha. Melalui analisis penggunaan modal kerja, penelitian ini juga berusaha mengidentifikasi potensi keterbatasan atau kekurangan dalam sistem pengendalian internal yang mungkin mempengaruhi efektivitas penggunaan modal kerja.
Model Pembiayaan Pembangunan Transportasi Kereta Api Melalui Skema Public Private Partnership (KPBU) Haryono, Rakhmat Haryono; Ajibroto, Kunto
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.v3i2.4081

Abstract

This study analyzes the challenges of infrastructure development in regions such as West Papua which have difficult geography and sparse populations, and proposes that land transportation systems, including trains, can improve infrastructure efficiency. The research methods used include economic and financial feasibility analysis, social benefit cost analysis (ABMS), analysis of forms of cooperation in providing infrastructure, as well as analysis of the need for government support and government guarantees. The research results show that the proposed rail fares for the West Papua Railway will generate sufficient revenue to support the project. The study also considered alternative revenue sources from various sources, such as station space rental, parking, and advertising. With the PPP Scheme (PPP) for the railway project, it is hoped that investment can be returned within a reasonable time and support regional economic development. However, government support in the form of VGF will be required to secure this project. This railway project is expected to be a positive contribution to the development of the region's infrastructure and economy
PENGARUH LAYANAN M-BANKING TERHADAP KEPUASAN NASABAH Simatupang, Angel; Hatimatunnisani, Hani; Syafitri, Hasdilla; Paturohman, Rifki; Ajibroto, Kunto
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.123

Abstract

The aim of this research is to analyze the influence of M-Banking services on customer satisfaction. The type of research used is quantitative with descriptive methods. A sample of 56 respondents was taken randomly using a questionnaire. The results show that M-Banking services have a positive and significant effect on customer satisfaction. The existence of M-Banking services helps customers speed up transactions, so that the process can be carried out more flexibly and efficiently. However, service provider banks need to pay better attention to user security and handling online complaints in order to increase customer satisfaction.
STRATEGI MENGEMBANGKAN PERUSAHAAN MELALUI MERGER DAN AKUISISI Putri Rahmawati, Shinji; Meidana Putri, Aliza; Tsabit, Hisan; Hikmahtul Hoeriah, Nelly; Ajibroto, Kunto; Ismawati, Linna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.25

Abstract

Mergers and acquisitions are processes carried out by companies to combine the two companies with the aim of expanding market share, increasing profits generated, improving company performance and can be used as a strategy in developing a business. This study aims to find out what strategies companies should implement in developing their business through Mergers and Acquisitions. By using the literature study method and using secondary data through journals, theses, news and so on. The results of this study explain that a mature strategy is needed in the Merger and Acquisition process to achieve success. Analyzing and selecting suitable target companies, carrying out a due diligence process, reducing premium levels, integrating operations effectively and maintaining or increasing owned resources are some of the strategies needed in a successful merger or acquisition.