YUSWANTO NUGROHO, ARIEF
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Analisis Akuntabilitas Dan Pengawasan Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money: Studi Empiris Pada Desa Se-Kecamatan Sumbermanjing Wétan Kabupaten Malang YUSWANTO NUGROHO, ARIEF; SUKMAWATI, SARI
JOURNAL KOPERASI DAN MANAJEMEN Vol 5 No 01 (2024): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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Sumberagung Village is the village that receives the most village funds because it is the poorest village in Sumbermanjing Wétan District. Therefore, it is necessary to know about the performance of the value-for-money-based village fund budget and the influence of the factors that can influence it. This research aims to determine the performance of the value-for-money-based village fund budget and its influence on the variables of accountability, transparency, supervision, and a basic understanding of accounting.In this research, the author used quantitative methods. The population used was all village officials in Sumbermanjing Wétan sub-district, Malang, and 60 respondents were used. The data collection was based on surveys and questionnaires. The data analysis techniques used are descriptive statistics, data quality testing, multiple linear regression analysis, and hypothesis testing.The results of this research show a calculated t value of 2.532 > t-table of 2.00488 and a significance value (sig.) of 0.05 > 0.031, meaning that accountability has a positive and significant effect on the performance of the village fund budget. The t-count value is 4.148 > t-table is 2.00488 and the significance value (sig.) is 0.05 > 0.018, meaning that transparency has a positive and significant effect on the performance of the Village Fund budget. The t-count value is 3.018 > t-table is 2.00488 and the significance value (sig.) is 0.05 > 0.013, meaning that participation has a positive and significant effect on the performance of the village fund budget. The t-count value is 4.702 > t-table is 2.00488 and the significance value (sig.) is 0.05 > 0.000, meaning that supervision has a positive and significant effect on the performance of the village fund budget. The t-count value is 3.015 > t-table is 2.00488 and the significance value (sig.) is 0.05 > 0.004, meaning that understanding accounting has a positive and significant effect on the performance of the Village Fund budget.
Analisis Komparasi Kinerja Laporan Keuangan Sektor Perbankan Menggunakan Metode RGEC : Studi Pada Bank Umum Indonesia, Malaysia Dan Singapura YUSWANTO NUGROHO, ARIEF; FITRI MARDIANA, LELY
JOURNAL KOPERASI DAN MANAJEMEN Vol 5 No 02 (2024): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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This study was conducted to analyze and compare the financial performance of banking from one country to another in ASEAN using the RGEC method, specifically in Indonesia, Malaysia, and Singapore, which are compared one by one to find out whether the two countries have significant differences or not. The selection of samples was made according to the large number of assets owned by ASEAN. The analysis was carried out by taking three banks from 2020-2023 representing each country so that the total sampling was 27 samples. The research hypothesis was tested using the normality test and the difference test (independent sample t-test). The results of the study showed that overall the banking of the three ASEAN countries had significant differences in the five ratio indicators. It can be seen from the sig (2-tailed) value on the NPL, LDR, ROA, NIM, and CAR indicators, which were less than 0.05.
STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA PENINGKATAN COMPETIFIVE ADVANTAGE NURCAHYO DARMAWAN, ARI; YUSWANTO NUGROHO, ARIEF
JOURNAL KOPERASI DAN MANAJEMEN Vol 6 No 01 (2025): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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    Purpose – The strategic development of human resources is crucial for enhancing competitive advantage. By focusing on targeted training, skill development, and talent management, organizations can cultivate a workforce capable of driving innovation, improving efficiency, and effectively responding to dynamic market demands. This investment in human capital translates to a sustainable competitive edge through a more skilled, engaged, and adaptable workforce. Design/methodology/approach – This study employs a qualitative approach to investigate human resource development (HRD) strategies that aim to enhance competitive advantage. Data will be gathered through in-depth interviews and document analysis to explore existing HRD practices and identify potential areas for improvement within the organization. The findings will inform the development of a strategic HRD framework designed to foster a more competitive workforce. Findings – The human resource development strategy outlined demonstrably enhances competitive advantage. Findings indicate a clear correlation between targeted training programs, performance management systems, and increased employee engagement with improved organizational performance metrics. Specifically, investments in leadership development and skills-based training have resulted in measurable improvements in productivity, innovation, and customer satisfaction. This suggests that a strategic alignment of HR practices with business goals contributes significantly to achieving sustainable competitive advantage. Research limitations/implications – This study's findings regarding human resource development strategies and competitive advantage are limited by its specific context and potential for generalization to other industries or regions. Future research should explore longitudinal data to assess the long-term impact of these strategies and consider the moderating effects of organizational culture and technology adoption. The implications suggest a need for organizations to tailor HRD initiatives to their unique competitive landscape, emphasizing skills development aligned with strategic goals to achieve a sustainable advantage. Originality/value – Developing human resources strategically is crucial for fostering originality and creating value within an organization. By investing in training, skill development, and innovation programs, companies can cultivate a workforce capable of generating novel ideas and enhancing competitive advantage in the marketplace. This strategic approach ensures that human capital contributes significantly to unique solutions, improved processes, and ultimately, sustainable growth.