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ANALISIS AKUNTABILITAS KINERJA KEUANGAN DAN MANAJEMEN PELAYANAN KOPERASI SERTA MANFAATNYA BAGI ANGGOTA PADA KOSPIN JASA PEKALONGAN I Gede Kahar Suputra
Jurnal Co Management Vol. 5 No. 2 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

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Abstract

Koperasi Simpan Pinjam (KOSPIN) Jasa yang berkantor pusat di Kota Pekalongan, Jawa Tengah adalah salah satu koperasi terbesar di Indonesia. Hasil penelitian ini menunjukan bahwa KOSPIN JASA Pekalongan dalam segi kinerja keuangan menunjukan kriteria akuntable. Hasil ini diperoleh dari rasio likuiditas yang liquid, rasio solvabilitas yang solvable dan rasio rentabilitas modal sendiri yang rentable. Dalam segi manajemen pelayanan menunjukan kriteria akuntable. Hasil ini diperoleh dari 4 indikator yang mendukung terjadinya manajemen pelayanan menunjukan akuntable diantaranya adalah kualitas produk yang akuntable, layanan yang akuntable, sistem pembayaran yang akuntable dan kenyamanan yang akuntable. Karena kinerja keuangan dan manajemen pelayanan menunjukan akuntable berarti KOSPIN JASA Pekalongan dapat bertanggung jawab atas kegiatan yang KOSPIN kerjakan. Dengan akuntabilitas menunjukan dampak positif dalam manfaat ekonomi yaitu dapat mengefisiensikan pembelanjaan, dapat terlindungi dari gejolak pasar, dapat memperkuat diri dalam memperluas jangkauan pasar yang ditunjang dari koperasi dan dapat membangun kegiatan yang bersifat komplementer.
Analisis Penerapan Website Dalam Meningkatkan Partisipasi Anggota Koperasi Dewi Sri Bandung Sudewa , Jaka; Kahar Suputra, I Gede; Ahmad S , Ginanjar
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.v3i2.4283

Abstract

The current development of the internet has an influence on business activities, both in the form of companies and independent businesses. One application that can support business activities in increasing sales is by implementing a website, as well as the Dewi Sri Bandung Cooperative in an effort to increase member participation has implemented a website. This research aims to analyze the extent to which the level of effectiveness of implementing the website can be accepted and adapted by users who utilize Cooperative services, especially members and employees. From the results of the research, it can be concluded that the level of effectiveness of website implementation at the Dewi Sri cooperative based on the results of respondents' answers from the questionnaire can be concluded that the implementation of website use can be said to be good, however there is a visible gap between reality and expectations, this indicates that the implementation of website use still has perceived shortcomings. by members, such as errors that often appear in the website application and time efficiency that is not adequate to what the cooperative expects. Even though there are still shortcomings, the implementation of the website that has been carried out so far has had a good impact on participation thereby increasing income at the Dewi Sri Cooperative.
Pengembangan Model Kewirausahaan Dalam Rangka Meningkatkan Kualitas Kurikulum Pendidikan Melalui Pemanfaatan Teknologi Kecerdasan Buatan Suputra, I Gede Kahar; Sudewa, Jaka
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.v15i3.4732

Abstract

This study explores the impact of integrating ChatGPT into the Project-Based Learning (PBL) model on students' entrepreneurial competencies at IKOPIN University. The background of this research is the need for innovative learning approaches in the era of the Fourth Industrial Revolution, focusing on the role of artificial intelligence in education. The study employs a quantitative approach with an explanatory survey design, collecting data from students participating in the KBBK program based on PBL integrated with ChatGPT. The sample was selected purposively, and the data were analyzed using Structural Equation Modeling (SEM). The Confirmatory Factor Analysis results indicate a good model fit after the removal of 16 indicators, leaving 8 indicators with a CMIN/DF of 1.406, a P-value of 0.122, a GFI of 0.973, and an RMSEA of 0.045. The results show that PBL has a significant positive impact on the use of ChatGPT (coefficient 0.068) and the enhancement of entrepreneurial competencies (coefficient 0.083). Instrument validity was tested with factor loadings above 0.5, and reliability was confirmed with Cronbach's Alpha above 0.7. This study emphasizes the importance of technology integration in education to enhance students' competencies, with recommendations for improving infrastructure, training, and developing an adaptive curriculum.
Analisis Kinerja Manajemen Keuangan Koperasi dalam Mengoptimalkan Sisa Hasil Usaha (Studi Kasus Koperasi Dharma Nirmala Mandiri Tahun 2020–2024) Suputra, I Gede Kahar
J-Coop : Journal of Co-operative Vol. 2 No. 1 (2026): 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.v2i1.63

Abstract

Despite continuous asset growth, many cooperatives experience stagnation in Sisa Hasil Usaha (SHU), indicating inefficiencies in financial management. This study aims to analyze the performance of cooperative financial management in optimizing SHU by examining profitability and operational efficiency at Koperasi Dharma Nirmala Mandiri during the 2020–2024 period. The research employs a descriptive quantitative approach using secondary data from financial statements, analyzed through profitability ratios (Return on Assets and Net Profit Margin), operational efficiency ratios, and trend analysis. The results show that total assets increased by approximately 18% over the study period, while SHU remained relatively stagnant at around Rp60 million per year. Profitability indicators reveal consistently low performance, with Return on Assets declining from 0.31% to 0.26% and Net Profit Margin decreasing from 0.88% to 0.74%. In addition, operational efficiency was weak, as operating costs absorbed nearly 98% of total operating revenues. The study concludes that the cooperative’s financial management performance has not been optimal in converting asset growth into sustainable SHU and recommends strengthening operational efficiency, improving asset productivity, and enhancing financial control to support long-term cooperative sustainability.