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Coopetition : Jurnal Ilmiah Manajemen
Published by Institut Manajemen Koperasi Indonesia
ISSN : 20864620     EISSN : 26154978     DOI : 10.32670
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
Coopetition : Jurnal Ilmiah Manajemen (E-ISSN : 2615-4978, P-ISSN : 2086-4620) adalah jurnal ilmiah bidang manajemen yang diterbitkan oleh Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia, yang semula dua kali dalam setahun, menjadi tiga kali dalam setahun yaitu bulan Maret, Juli dan Nopember. Jurnal ini mempublikasikan hasil penelitian berkaitan tentang konsep, teori, paradigma dan metodologi ilmu manajemen sesuai visi Program Studi Magister Manajemen Ikopin yaitu Unggul dalam menghasilkan lulusan magister manajemen yang berkualitas di bidang perkoperasian dan kewirausahaan untuk menghadapi persaingan global pada tahun 2027. Adapun lingkup jurnal meliputi 1) Manajemen Sumber Daya Manusia 2) Manajemen Keuangan 3) Manajemen Perbankan 4) Manajemen Pemasaran 5) Manajemen Koperasi 6) Manajemen Syariah 7) Manajemen Ekonomi Publik 8) Manajemen Pendidikan 9) Kewirausahaan. Coopetition : Jurnal Ilmiah Manajemen telah terakreditasi melalui Surat Keputusan Direktur Jenderal Penguatan Riset dan Pengembangan Kementerian Riset, Teknologi, dan Pendidikan Tinggi Nomor 36/E/KPT/2019, tanggal 13 Desember 2019.
Arjuna Subject : Umum - Umum
Articles 419 Documents
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Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba Rahmi, Aulia; Yadiati, Winwin
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5224

Abstract

Banking institutions play a crucial role in supporting a country's economy, especially as a liaison between owners of surplus funds and parties who need funds through credit. Changes in financial accounting standards, which initially used PSAK 239 (PSAK 55) to become PSAK 109 (PSAK 71), regulate the recognition and measurement of financial instruments. PSAK 109 (PSAK 71) emphasizes the expected loss approach (forward-looking) compared to previous methods which are backward-looking. This implementation is expected to improve profit quality through more accurate calculation of Allowance for Impairment Losses, but it also has an impact on increasing CKPN which will affect the Company's profits. This research aims to understand the influence that CKPN PSAK 239 (PSAK 55) and CKPN PSAK 109 (PSAK 71) have on earnings quality as well as a comparative analysis. This research applies quantitative methods with a descriptive-comparative approach and simple linear regression data analysis techniques. The sample in this study was selected using techniques of purposive sampling. The subject of this research is banking listing on Bursa Efek Indonesia (BEI). The findings resulting from this research are that PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71) both have a significant influence on earnings quality and there is a significant difference between earnings quality applied to PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71).
Manajemen Kebijakan Kartu Indonesia Pintar Dalam Mewujudkan Pemerataan Pendidikan Di SMP Negeri Kota Bandung Ma'rifah Aini, Nur; Tutty R. Rosa, Ade; Ratnawulan, Teti
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5230

Abstract

This study focuses on the analysis of the Smart Indonesia Card (KIP) policy in junior high schools in Bandung City to understand its effectiveness in promoting educational equality. The purpose of the study was to identify supporting and inhibiting factors for this policy, and to offer solutions for improvement. Using a qualitative method with a descriptive case study approach, data were collected through observation, interviews, and documentation. The results of the study indicate that the KIP distribution mechanism has been running, but socialization and targeting accuracy are still less than optimal. Some students in need do not receive benefits, while students from well-off families do. Supporting factors include ease of access to information, while inhibiting factors include administrative constraints and data synchronization. Recommendations include giving schools more authority in making decisions related to KIP, intensifying supervision, and awareness from the community who are already well-off to stop assistance.
Analisis Komparasi Kebijakan Fiskal Masa Umawiyah, Abbasiyah, Umawiyah Di Spanyol dan Kerajaan Kecil Sobarna, Nanang; Janwari, Yadi; Al-Hakim, Sofyan
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5231

Abstract

Fiscal policy had an important role in shaping the economic and social stability of society during the era of the Islamic Caliphate, starting from the Umawiyah and Abbasiyah periods, the Umawiyah in Spain to the Small Kingdoms. Fiscal policy during these times not only functions to collect revenue but also to support development, social welfare, and maintain political stability. This research aims to analyze the history of fiscal policy in various periods by highlighting the main sources of income, allocation of fiscal funds, and the effectiveness and benefits of policies in supporting economic development. This research approach uses a historical descriptive method by analyzing primary and secondary literature sources. The data collected includes aspects of fiscal policy such as the type and amount of taxes applied, financial administration systems, and budget distribution in various public sectors. The analysis is carried out comparatively to highlight the differences and similarities between fiscal policies during the times of large caliphates and small kingdoms in meeting the social and economic needs of society. The research results show that fiscal policy during the Umawiyah and Abbasiyah periods tended to rely on sources of income from agricultural taxes (kharaj), taxes on non-Muslims (jizyah), zakat, and trade taxes (usyr). During the Umawiyah period in Spain, fiscal policy succeeded in creating harmonious social and economic integration between Muslim and non-Muslim communities, thanks to fair tax policies and investment in community welfare.
Marketing Strategy of Byond By BSI Application to Increase Users Case Study of PT. Bank Syariah Indonesia KCP Astana Anyar Bandung Rosmayati, Siti; Amelia, Riska
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5241

Abstract

Marketing strategies have been widely used by the online shop industry, this also applies to the banking world which is rarely highlighted, especially KCP banks. This study aims to determine the marketing strategy of BSI KCP Bandung Astana Anyar Company related to the Byond application and its implications for increasing users in the application. This study takes the form of descriptive qualitative research to explain the phenomenon raised comprehensively and uses literature studies as a basis for compiling arguments. This study produces the fact that the marketing strategy that is taking place at BSI KCP Bandung Astana Anyar Company is running effectively. This is represented by the increase in the number of existing users. This also has implications for the fact that the marketing strategy has been running effectively. This study recommends that in the future customer retention be involved in research. This is to determine the ability of BSI KCP Bandung Astana Anyar Company in maintaining the audience or consumers that have been successfully obtained from the marketing strategy that has been implemented.
Financial Analysis of PT. Bank Jago Tbk 2019 -2023 With Common Size and Trend Approach Rosmayati, Siti; Apriliani, Nur Hanifah
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.v15i3.5242

Abstract

Financial statement analysis is a crucial tool for evaluating a company's financial performance, helping stakeholders understand trends and stability over time. Various methods can be applied, including the common size and trend analysis approaches. This study aims to assess the financial performance of PT. Bank Jago, Tbk using a descriptive quantitative method. The findings from the common size analysis indicate that the company maintained stable financial conditions from 2021 to 2023. Meanwhile, the trend analysis reveals that revenue experienced an upward trend in 2021-2022 compared to the base year. However, the company faced financial difficulties in 2019-2020, recording losses during that period. These results highlight a financial recovery in subsequent years, reflecting an improvement in the company's performance.
Pengaruh Penggunaan Artificial Intelligence (AI) Terhadap Kinerja Perusahaan Penerbitan Buku di Kota Bandung Kalifatullah Ermaya, Sir; Nur Laela Ermaya, Husnah; Ummul Umara, Yara; El Farras, Nurussyafiqa
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5257

Abstract

This study aims to measure and analyze the effect of the use of Artificial Intelligence (AI) on company performance using a quantitative approach in thirty businesses engaged in book publishing in the city of Bandung. From the results of the study, it can be concluded that the use of AI has a positive effect on company performance. AI-based analysis plays an important role in supporting companies to enter new markets. In addition, the implementation of AI within an organization can reduce operational time and costs. Therefore, companies should be able to improve the quality of their human resources in adopting the ever-evolving AI technology. In addition, companies can also use AI gradually, considering that the use of this technology requires a lot of investment costs.
Implementation of Village Budget Management Policies In An Effort to Improve The Welfare of Village Communities in Klaten District Minarni, Sarida; Raharjo, Paiman; Soemarono, Triyuni; Effendy, Khasan; Rachmatsyah, T.Herry
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5280

Abstract

Research of Village Fund for 2024. Government Agency which has Klaten Regency Empowerment Service a an were meanwhile, data analysis techniques are data reduction, data display, conclusion drawing.Research show Management Klaten has carried out the Klaten Regency Regulation 2022 concerning the Klaten Regent Regulation 92 of 2019 Guidelines for Implementing Village Fund Allocation Management. However, in practice, relatively not all work is carried out in an administrative order. Meanwhile, implementation factors are financial. They meanwhile management disposition, it needs to be considered.
Dampak Bantuan Insentif Pemerintah Bagi Pelaku Usaha Pariwisata dan Ekonomi Kreatif Somadi, Somadi; Amalia Sartika, Siti N.
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 2 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/133hv492

Abstract

The Covid-19 pandemic has had a huge impact on the tourism sector, causing a decrease in foreign exchange receipts and economic contributions, a decrease in room occupancy rates, a decrease in income, business closures, and other impacts. To maintain business continuity in the tourism sector, the Government issued a Government Incentive Assistance Policy. However, the distribution and impact of this policy is difficult to know, due to the lack of transparency provided by the Government. For this reason, the aim of this research is to determine the distribution and impact of Government Incentive Assistance for tourism and creative economy entrepreneurs. Based on the results of the analysis, the amount of Government Incentive Assistance distributed in 2020 was IDR 25,980,947,161,- with a total of 232 business actors, while the amount of Government Incentive Assistance distributed in 2021 amounted to IDR 60,000,000,000,- with the number of recipients as many as 1,000 business actors. The impacts of Government Incentive Assistance include increasing business profits, determining location targets, demographics, adjusting trends in the products offered, and being able to survive bankruptcy by covering business operational costs in the next few months
Comparative Analysis of Entrepreneurship Management in Financial Management in the Educational Environment of the Kapedi, Sumenep Wahyu, Wahyu Maulana; Asas, Istianah Asas; Marsum, Marsum
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 2 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/1xcr2r55

Abstract

This research is motivated by the importance of entrepreneurship for every group, especially in the educational environment, to encourage a better economy in the future. Where this will have an impact on financial management which is one of the goals of entrepreneurship itself, namely boosting the economy. The problem faced is how to implement effective entrepreneurship management so that it has an impact on good financial management. The aim of this research is to analyze the application of entrepreneurship management which has an impact on financial management in the educational environment. The method in this research is quantitative comparative where the subjects are students in the educational environment of SMKS DARUN NAJAH, samples taken using purposive sampling techniques. Data collection used field observations and interviews. The analysis technique uses a 2 independent sample t test. The research results show that from the results of the 2 independent sample t test, there is a significant difference in sales of soy milk and bread products between class 2 and class 3 students; the normality assumption is not met; From the results of the Mann-Whitney test, there is a significant difference in sales of soy milk and bread products between class 2 and class 3 students
Challenges In Implementing The Electronic Identity Card Policy: An Analysis Of Service Quality At The Population And Civil Registration Office Of Bandung City Setiotirin, Roosnelly Wahyuning; Silaban, Himsar; Soemartono, Triyuni; Djatmika, Gatot Hery; Fitriati, Rachma
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5265

Abstract

Implementing the Electronic Identity Card (e-KTP) policy has been underway for over a decade since its launch in 2011. However, various challenges persist, especially in urban areas such as Bandung City, which highlight deficiencies in the quality of public services. This study seeks to explore and analyze the dynamics and challenges associated with implementing the e-KTP policy in Bandung City by examining relevant policy dimensions and the quality of public services. Employing a qualitative research methodology, the study utilizes data collection techniques, including in-depth interviews, focus group discussions, observations, and literature reviews. The findings reveal that the Population and Civil Registration Office in Bandung City faces several organizational challenges, such as limited human resources, inadequate infrastructure, and insufficient inter-agency coordination. Moreover, there is a lack of uniformity in interpreting the policy at the implementation level. Community outreach and socialization efforts have been largely ineffective, resulting in low levels of public awareness and participation in the management of e-KTP. Regarding operational challenges, key issues include a limited supply of blank forms, malfunctioning recording devices, and the absence of an integrated population service system. This study recommends that the successful implementation of the e-KTP policy in Bandung City is closely tied to significant improvements in public policy and service delivery. Essential measures include enhancing organizational capacity, optimizing policy interpretation, and refining application systems to ensure effective implementation of the e-KTP. Ultimately, these improvements would increase public satisfaction and trust in population administration services

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