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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 461 Documents
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Fleksibilitas Manajerial, Penganggaran Agile, dan Reposisi Slack Anggaran dalam Sistem Akuntansi Manajemen Setiajatnika, Eka; Panca Buana, Surya
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/0m72xr40

Abstract

The increasingly intense dynamics and uncertainty of the business environment challenge the relevance of traditional budgeting systems in management accounting, particularly in manufacturing companies within the consumer goods sector. During the 2020–2024 period, this sector faced efficiency pressures, performance fluctuations, and recurring misalignments between budgets and actual outcomes, reflecting the limitations of rigid budgeting practices. This study aims to analyze the role of managerial flexibility in the formation of budgetary slack and to examine agile budgeting as a moderating mechanism within management control systems. The research employs a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on a sample of 80 consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Data were collected from annual financial statements and surveys of financial and accounting managers. The results indicate that managerial flexibility has a positive effect on functional budgetary slack, and that agile budgeting strengthens this relationship. These findings suggest that budgetary slack can function as an adaptive mechanism when managerial behavior aligns with the design of a responsive budgeting system. Keywords: managerial flexibility; budgetary slack; agile budgeting; management control systems; management accounting.
Digitalisasi Koperasi dan Partisipasi Pemuda: Inovasi Menuju Masa Depan Ekonomi Inklusif Christian Barus, Gary; Rossenberg Mikhail Christison Aritonang, Steven; Irawan, Dandan
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/9t22py79

Abstract

According to Law No. 25 of 1992 concerning Cooperatives, cooperatives are business entities based on family principles and are expected to be the pillars of the Indonesian economy. In reality, cooperatives face challenges related to digitalization and low interest from the younger generation, often deeming their role archaic, outdated, and outdated. This study aims to emphasize that digitalization is not merely technical modernization, but rather a transformational strategy capable of revitalizing the cooperative spirit and making it relevant to the younger generation.  This research method uses a qualitative approach with secondary data analysis from field visits to the International Cooperative Conference 2025 (ICC 2025), as well as interviews and discussions with cooperative activists from ICC 2025 participating countries. This study found that the adoption of digital technology encourages youth participation in various aspects, from membership management, marketing innovation, to the creation of new community-based products. The results show that digitalization not only accelerates services and expands market access, but also strengthens cooperatives as an inclusive economic instrument that provides equal space for all levels of society. Moreover, digitalization opens up innovation space for youth through new roles in cooperative management, marketing, and product development. With youth involvement, cooperatives have the potential to transform into adaptive, competitive, and future-oriented collaborative ecosystems as a platform for cross-generational collaboration towards an inclusive and sustainable economy. Keywords: Digitalization, Cooperatives, Youth, Inclusive Economy
Analisa Manajemen Zakat Untuk Korban Kekerasan Terhadap Perempuan dan Anak;  Perspektif Hukum Syariah Rita Erawati, Raden Rara; Sunaryo Mukhlas, Oyo; Burhanuddin, Burhanuddin; Ishandawi , Ishandawi
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/996hs204

Abstract

This article examines the potential of zakat as an instrument of protection and empowerment for victims of violence against women and children from a Sharia law perspective. Using a qualitative research approach through an in-depth literature review, this article analyzes the Sharia legal basis for allocating zakat to this vulnerable group. The research findings indicate that victims of violence can be categorized as mustahik (receiver of zakat), specifically those in debt (ghārimīn) and those who strive in the path of Allah (fī sabīlillāh), as long as they meet the criteria established in zakat jurisprudence. This article also identifies various obstacles in distributing zakat to victims of violence, including limited understanding among the community and zakat institutions, and a lack of specific regulations. As a solution, this article proposes an integrative zakat distribution model oriented toward the maqāṣid al-sharīʿah (the means of payment of zakat), which not only provides financial assistance but also supports the holistic recovery of victims. Policy recommendations are proposed to enhance the strategic role of zakat in the social protection system in Indonesia. Keywords: Management of Zakat, Violence against Women and Children, Sharia Law, Maqāṣid al-Sharīʿah, and Empowerment
From Consumer Experience to Purchase Decision: The Role of Brand Image in Local Coffee Shops Via Anaza, Sissy; Risnawati Istirahayu, Nanik
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): 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/g6b68104

Abstract

The rapid growth of local coffee shops has intensified competition in the food and beverage industry, encouraging businesses to shift their focus from product offerings to consumer-centered strategies. This study aims to analyze the influence of consumer experience and brand image on purchase decisions at a local coffee shop, Terror Coffee Roastery, located in West Bandung Regency. The research adopts a quantitative approach using a case study method. Data were collected through a survey of 60 consumers selected via convenience sampling from a population of 150 customers. The analysis employed descriptive statistics and inferential techniques, including validity and reliability tests, classical assumption tests, and simple and multiple linear regression analyses. The results indicate that consumer experience has a significant effect on purchase decisions, explaining 48.4% of the variance (R² = 0.484), while brand image contributes 49.5% (R² = 0.495). Simultaneously, consumer experience and brand image significantly influence purchase decisions with a combined explanatory power of 56.6% (R² = 0.566). These findings demonstrate that positive consumer experiences supported by a strong brand image play a critical role in encouraging purchase decisions in local coffee shops. This study highlights the strategic importance of managing consumer experience and brand image as key drivers of competitiveness and sustainable growth in the local coffee shop industry. Keywords: Consumer Experience; Brand Image; Purchase Decision; Local Coffee Shop
Penerapan Metode SOSTAC dalam Strategi Pengembangan Bisnis untuk Meningkatkan Omzet UMKM Viqiqa Family Food di Semarang Dwi Hanani, Fika; Dewi Sumaryana, Fitriana; Fahmi, Indra
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/01a0d051

Abstract

The development of the food industry in Semarang City is increasingly competitive, marked by the presence of various distinctive culinary brands that take advantage of tourism trends and souvenirs. One of the business actors who participated was Viqiqa Family Food, an UMKM engaged in the production of bread and cakes, especially bolen bananas as the main product. However, in the period 2020–2024, this business experienced a fluctuation in turnover with a significant decrease in 2024 of 16%. The decline was caused by weak digital marketing strategies, limited human resources, and lack of operational efficiency. This condition shows the need for a more structured, adaptive, and sustainability-oriented business development strategy. This research is qualitative descriptive with data collection techniques in the form of observation, interviews, and distribution of questionnaires to customers. The results of the study show that the implementation of SOSTAC is able to provide a comprehensive picture of business conditions and business development directions. The Situation Analysis  stage reveals the position of Viqiqa Family Food in the face of competition and customer characteristics; Objectives set measurable goals through the 5S framework (Sell, Serve, Speak, Sizzle, Save); Strategy results in more precise segmentation, targeting, and positioning designs; Tactics emphasizes the digital marketing mix with reinforcement of online promotions, product innovation, and price adjustments; Action details the implementation of the strategy through content planning, promotion scheduling, and production capacity building; while Control generates evaluation indicators such as customer satisfaction levels, increased turnover, and promotional cost effectiveness. Keywords: SOSTAC, Marketing Strategy, UMKM, Business Development, Sales Turnover.
Women’s Economy Empowerment through the Z-Mart Program of MSMs by BAZNAS South Sumatera Islamic Economic Perspective Azizah, Warda Aditya; Junaidi, Heri; Azwari, Peny Cahaya
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): 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/k0bcma16

Abstract

This study evaluates BAZNAS South Sumatera’s Z-Mart initiative for women owned MSMEs. Through qualitative techniques such as document analysis, in depth interviews with two officials and fourteen female beneficiaries, and field observation. The study identifies both successes and short comings, the initiative effectively doubled or tripled incomes, fortified social networks, and converted mustahik into muzakki, but it still take a top-down charitable approach rather than promoting true empowerment. Unsustainable post program support, slow technology adoption, low beneficiary involvement in decision making, and limited control over business operations are some of the major obstacles. The study suggests developing collective economic institutions, establishing participatory forums, customized assistance package, and putting in place long lasting mentoring systems. Its distinctive feature is in applying the integrated perspectives of Islamic economics and women’s empowerment to analyze the seemingly successful program’s unsustainable model, providing a sophisticated framework for Islamic based economic development that achieves a balance between material and spiritual well being.
Pengaruh Komposisi Komisaris Independen, Kompetensi Komite Audit, dan Kepemilikan Institusional terhadap Likuiditas pada Perusahaan Sub Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Ma’ruf, Nurman Nasrullah
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: 10.32670/5gkxz564

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komposisi komisaris independen, kompetensi komite audit, dan kepemilikan institusional terhadap likuiditas perusahaan sub sektor asuransi yang terdaftar di Bursa Efek Indonesia pada periode 2020-2024. Menggunakan analisis regresi data panel dengan metode efek acak, hasil penelitian menunjukkan bahwa komposisi kompetensi komite audit dan kepemilikan institusional berpengaruh positif terhadap likuiditas perusahaan. Hasil uji statistik menunjukkan bahwa komposisi komisaris independen memiliki p-value 0.8711, komite audit memiliki p-value 0.0002, dan kepemilikan institusional memiliki p-value 0.0338. Penelitian ini memberikan wawasan penting tentang peran elemen-elemen Good Corporate Governance (GCG) dalam menjaga likuiditas perusahaan asuransi. Temuan ini juga menunjukkan bahwa meskipun komposisi komisaris independen tidak signifikan, pengawasan eksternal melalui kepemilikan institusional berperan besar dalam stabilitas finansial perusahaan.
Evaluasi Peran Audit Internal Dalam Penerapan Manajemen Risiko(Studi Kasus Pada Dinas Ketahanan Pangan Dan Pertanian Kota Bandung) Kusumastuti, Ratna
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: 10.32670/2qz7m838

Abstract

Penelitian ini bertujuan untuk mengevaluasi peran audit internal dalam mendukung penerapan manajemen risiko pada Dinas Ketahanan Pangan dan Pertanian (DKPP) Kota Bandung. Permasalahan yang diangkat berfokus pada sejauh mana fungsi audit internal, yang dijalankan oleh Inspektorat Daerah, berkontribusi terhadap efektivitas manajemen risiko dalam menghadapi tantangan strategis sektor ketahanan pangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa audit internal telah menjalankan fungsi assurance dan konsultatif, namun pelaksanaannya belum sepenuhnya terintegrasi dalam proses perencanaan dan pengambilan keputusan manajemen risiko. Temuan juga menunjukkan masih adanya kendala berupa keterbatasan dokumentasi risiko, kurang optimalnya pemantauan risiko, dan budaya sadar risiko yang belum merata di seluruh unit kerja. Simpulan dari penelitian ini menegaskan bahwa audit internal berperan strategis namun perlu diperkuat dari sisi koordinasi, kompetensi auditor, dan dukungan manajerial. Implikasi praktis dari penelitian ini adalah perlunya perumusan kebijakan tata kelola risiko yang lebih adaptif dan penguatan sinergi antara Inspektorat dan manajemen DKPP untuk membangun sistem pengendalian intern yang lebih efektif.
Pengaruh Promosi dan Biaya Pendidikan terhadap Keputusan Mahasiswa Kuliah di Institut Bisnis dan Komputer Indonesia: Studi Kasus pada Mahasiswa Nias Sitanggang, Holan Dianju Melva Meinaria; Zagoto, Yiska Dayanti; Sinurat, Riomas; Zebua, Firman
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): 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/f74aph84

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh promosi dan biaya pendidikan terhadap keputusan mahasiswa asal Nias dalam memilih Institut Bisnis dan Komputer Indonesia (IBK-Indonesia). Persaingan perguruan tinggi yang semakin ketat menuntut kampus untuk memahami faktor-faktor yang memengaruhi keputusan calon mahasiswa, khususnya dari daerah kepulauan dengan keterbatasan akses informasi dan pertimbangan biaya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada 136 responden yang dipilih menggunakan rumus Slovin. Data dianalisis menggunakan regresi linear berganda, uji t, uji F, serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa promosi berpengaruh positif dan signifikan terhadap keputusan mahasiswa, dengan nilai t sebesar 8,040 (sig 0,000), serta menjadi variabel yang paling dominan. Biaya pendidikan juga berpengaruh positif dan signifikan dengan nilai t sebesar 3,490 (sig 0,001). Secara simultan, kedua variabel berpengaruh signifikan terhadap keputusan mahasiswa dengan nilai F sebesar 68,097 (sig 0,000) dan kontribusi sebesar 50,6%. Disimpulkan bahwa promosi yang efektif dan biaya yang terjangkau menjadi faktor penting dalam meningkatkan keputusan mahasiswa memilih perguruan tinggi.
Pengaruh Kompensasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan dengan Employee Engagement sebagai Variabel Intervening Prasuseno, Ritanti; Saefudin, Nugraha
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/20xew309

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh gaya kepemimpinan dan kompensasi terhadap kinerja karyawan di PT Anyar Retail Indonesia, menggunakan keterlibatan karyawan sebagai variabel intervensi. Penelitian berkonsentrasi pada bagaimana kompensasi dan gaya kepemimpinan dapat meningkatkan keterikatan karyawan dan bagaimana hal itu berdampak langsung dan tidak langsung pada kinerja. Metode kuantitatif dengan desain eksplanatori digunakan dalam penelitian ini. Data dikumpulkan melalui kuesioner yang dibagikan kepada karyawan PT Anyar Retail Indonesia yang dipilih. Analisis jalur, atau analisis jalur, digunakan untuk menganalisis data dan menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa keterlibatan karyawan dipengaruhi secara positif dan signifikan oleh gaya kepemimpinan dan kompensasi, serta secara positif dan signifikan oleh kinerja karyawan. Selain itu, keterlibatan karyawan terbukti berpengaruh secara positif dan signifikan terhadap kinerja karyawan serta memiliki kemampuan untuk mengimbangi dampak gaya kepemimpinan dan kompensasi terhadap kinerja. Hasilnya menunjukkan bahwa sistem kompensasi yang adil, gaya kepemimpinan yang efektif, dan penguatan komitmen karyawan yang berkelanjutan dapat meningkatkan kinerja karyawan.

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