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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v5i1.4206

Abstract

The Ministry of Cooperatives and SMEs routinely organizes training activities for both its employees and cooperative employees every year. This activity is carried out so that the cooperative under its care continues to grow. The training was held regarding basic material about cooperatives so that participants could differentiate between cooperative and non-cooperative companies so that cooperatives in Indonesia could truly grow as they should. The training was held for one week at a hotel in Bandung so that all participants could focus on training activities without any distractions from the workplace. The material provided concerns basic cooperative materials, modern cooperatives, and policies regarding the development of cooperatives in the future. The participants are new employees at the Ministry of Cooperatives and SMEs. The trainers are lecturers from Ikopin University, practitioners, and officials from the Ministry of Cooperatives. The results of the training showed satisfaction from the participants and they were able to understand every material presented by the instructors/trainers.
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

Abstract

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

Abstract

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) Burhanudin, Dindin; Melani, Desi
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

Abstract

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.