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Analisis Kompetensi dan Lingkungan Kerja dalam Meningkatkan Kinerja Pegawai (Studi kasus pada Koperasi Konsumen Praja Sejahtera Jawa Barat) Dindin Burhanudin; Ivon Dwi Apriyanti
J-Coop : Journal of Co-operative Vol. 1 No. 1 (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.v1i1.10

This research aims to analyze the influence of competence and work environment on the performance of cooperative businesses. In the context of current economic development, cooperatives play a crucial role in enhancing community welfare. It is expected that human resource competence and work environment quality can significantly contribute to the performance of cooperative organizations. Through a quantitative approach, data was collected from various cooperatives using questionnaires distributed to cooperative managers and members. The analysis results indicate a positive relationship between competence and work environment with the performance of cooperative businesses. These findings provide recommendations for cooperative managers to enhance member competence and create a conducive work environment to improve overall business performance.

Koreksi Fiskal Laporan Keuangan Koperasi dalam Menentukan Pajak Penghasilan Badan Terutang Dindin Burhanudin; Cyntia Trisnalianti
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.v1i2.27

This study aims to analyze the compliance of the fiscal financial statements of Koperasi Konsumen Persatuan Wanita Cikeruh (KKPWC) with prevailing tax regulations, to calculate the corporate income tax payable based on fiscal adjustments, and to examine the accounting treatment of the resulting tax obligations. KKPWC is a consumer cooperative operating two business units—savings and loan, and retail—that has been confirmed as a corporate taxpayer. This research employs a descriptive qualitative method with a case study approach, utilizing documentation and in-depth interviews for data collection. The findings reveal that KKPWC has not fully implemented fiscal corrections in accordance with Law of the Republic of Indonesia Number 36 of 2008 on Income Tax. Several accounts, such as depreciation, member welfare funds, and donations, were recorded inconsistently from a fiscal standpoint. The fiscal adjustments resulted in corporate income tax payable amounting to IDR 9,125,056 in 2022 and IDR 3,426,871 in 2023. These discrepancies affect other accounts such as tax expenses, tax liabilities, and the allocation of net income (Sisa Hasil Usaha/SHU) to members. The results highlight the importance of accurate fiscal corrections in cooperative financial reporting to enhance tax compliance and institutional accountability.

Pengaruh Kepemimpinan Pengurus terhadap Kinerja Karyawan (Studi kasus pada Koperasi BMT Ibnu Sina Bandung) Dindin Burhanudin; Desi Melani
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.v2i1.54

This study aimed to analyze the leadership of the chairperson of the cooperative board and its role in improving employee performance at BMT Ibnu Sina Cooperative, Bandung. Leadership plays a strategic role in cooperative management because it influences work motivation, task effectiveness, and the achievement of organizational goals. This research employed a case study method with a descriptive qualitative approach. Research data were collected through observation, interviews, questionnaires, and documentation involving the cooperative board members and employees. Data analysis was conducted by examining leadership style indicators consisting of authoritarian, participative, and delegative leadership, as well as employee performance indicators including work quality, work quantity, task execution, and responsibility. The results showed that the leadership style applied by the chairperson of BMT Ibnu Sina Cooperative tended to be participative leadership. The chairperson involved employees in decision-making processes, provided opportunities for employees to express suggestions and opinions, and fostered open and harmonious communication. The implementation of participative leadership had a positive impact on employee performance improvement. This was reflected in good work quality and quantity, employees’ ability to perform tasks accurately, and a high level of responsibility toward assigned duties. The findings indicated that participative leadership played an important role in enhancing employee performance and supporting the sustainability of cooperative business activities. Therefore, cooperative board members were encouraged to maintain and further develop participative leadership practices in order to improve employee performance, strengthen organizational effectiveness, and enhance the welfare of cooperative members in a sustainable manner.

Pelatihan Perkoperasian, Jati Diri Koperasi, Tujuan dan Ciri-ciri Koperasi Bagi Aparatur Sipil Negara (ASN) Kementrian Negara Koperasi dan UKM Republik Indonesia Dindin Burhanudin
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 5 No 1 (2024): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

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Kementrian Koperasi dan UKM setiap tahun secara rutin menyelenggarakan kegiatan pelatihan baik bagi karyawannya maupun bagi karyawan koperasi. Kegiatan ini dilaksanakan agar koperasi yang menjadi binaannya terus tumbuh berkembang. Pelatihan yang diselenggarakan berkenaan dengan materi-materi dasar tentang perkoperasian agar peserta dapat membedakan antara perusahaan koperasi dan bukan koperasi, sehingga koperasi di Indonesia dapat benar-benar tumbuh seperti yang seharusnya. Pelatihan diselenggarakan selama satu minggu di hotel di Bandung agar semua peserta dapat memfokuskan diri pada kegiatan pelatihan tanpa ada gangguan-gangguan dari tempat kerja. Materi yang diberikan berkenaan dengan materi-materi dasar perkoperasian, koperasi modern dan kebijakan-kebijakan mengenai pengembangan koperasi di masa yang akan datang. Para peserta adalah karyawan baru di Kementrian Koperasi dan UKM. Para pelatihnya adalah dosen-dosen dari Ikopin University, praktisi dan pejabat Kementrian koperasi. Hasil pelatihan menunjukkan kepuasan dari para peserta dan mampu memahami setiap materi yang disampaikan oleh para instruktur atau pelatih.

Analisis Kebutuhan Pelatihan dalam Meningkatkan Kinerja Karyawan: Studi Kasus pada Karyawan Koperasi Produsen Tempe Tahu Indonesia (Kopti) Kota Bandung Fauziah Andriani; Siti Maryam; Dindin Burhanudin
J-Coop : Journal of Co-operative Vol. 2 No. 2 (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.v2i2.395

The issue of employee performance that has not yet reached its full potential at the cooperative indicates a gap between employees’ actual competencies and job requirements. This study aims to describe training needs and employee performance, as well as to formulate performance improvement efforts at the Indonesian Tempe and Tofu Producers Cooperative (Kopti) in Bandung. Theresearch method used was a case study with a descriptive quantitative approach. The research sample was purposively selected to include 7 employees responsible for transaction recording and bookkeeping. Data collection was conducted through questionnaires,observations, interviews, and a literature review. The results indicate that the training needs analysis falls into the “needed” category (score of 77.46%). Although overall operational performance was assessed as fairly good, major challenges were identified in the areas of efficient use of work time and understanding of digital technology. This study recommends the implementation of computerization and administrative digitization training as strategic steps for the cooperative.

Karakteristik Kepemimpinan Pengurus dalam Membangun Loyalitas Anggota: Kasus pada Koperasi Mahasiswa Universitas Islam Bandung Dindin Burhanudin; Talha Abdul Lakarim
J-Coop : Journal of Co-operative Vol. 2 No. 2 (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.v2i2.396

Member loyalty is a key indicator of cooperative success because it reflects members' participation, utilization of cooperative services, and organizational sustainability. The Student Cooperative of Universitas Islam Bandung (KOPMA UNISBA) has experienced a decline in active membership and member participation despite continuous improvements in its business performance. This condition indicates a gap between the cooperative's financial achievements and its social performance in maintaining member loyalty. This study aimed to analyze the leadership characteristics of the cooperative board, identify the level of member loyalty, and formulate strategic efforts to strengthen loyalty through effective leadership practices. A descriptive quantitative approach was employed using a survey of active members of KOPMA UNISBA. Data were collected through questionnaires and analyzed using descriptive statistics based on Yukl's leadership theory and Bhuyan's cooperative member loyalty framework. The findings indicate that the board's leadership characteristics are generally categorized as moderately good, while member loyalty remains at a moderate level. Communication, program innovation, and opportunities for member participation were identified as the main aspects requiring improvement because they influence transactional, participatory, emotional, and ideological dimensions of member loyalty. The study concludes that participatory, communicative, adaptive, and value-based leadership strengthens members' sense of ownership, encourages active participation, and supports the long-term sustainability of student cooperatives. These findings contribute to the development of leadership practices in student cooperatives by emphasizing democratic governance and active member participation as fundamental cooperative principles.

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