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Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Published by Institut Manajemen Koperasi Indonesia
ISSN : 26554941     EISSN : 26865874     DOI : https://doi.org/10.32670
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Scientific Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management is a scientific journal in the form of research and can be accessed openly. This journal is published every 6 months by the Management Study Program of the Indonesian Cooperative Management Institute, Bandung. The development of the company made the management of this journal transferred to Publikasi Indonesia. Shared Values: Scientific Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. This journal publishes research articles covering Finance Management and Cooperative and SME Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 79 Documents
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Pengaruh Lingkungan Keluarga Dan Proses Pembelajaran Di Perguruan Tinggi Terhadap Literasi Keuangan (Studi Kasus Pada Mahasiswa Sekolah Tinggi Manajemen Labora) Dewi Kartikaningsih; Syamsu Yusuf
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.12 KB) | DOI: 10.32670/comanagement.v3i1.185

Abstract

This study aimed to analyze the influence of family environment and learning in college education toward financial literacy of Labora School of Manajemen students in Jakarta. This study uses a quantitative approach to comparative causal type. Based on the calculation of sampling using a purposive sampling method with Slovin formula obtained a minimum of 62 respondents so that the respondents get the final data. The method used is a survey method using a questionnaire given to students and answered by students and processed with a Likert scale. Data analysis techniques used are multiple linear regression. Based on the results of the analysis that has been done, the results show that the family environment, college learning has a positive and significant effect on financial literacy with a linear regression equation in this study formulated with Y = 2.054 + 0.419 X1 + 0.470 X2. The results of the study are partially family environment and learning in college education influence financial literacy and simultaneously family environment and learning in college education influence financial literacy.
Tinjauan Modal Kerja dalam Pengaruhnya Terhadap Sisa Hasil Usaha (Studi Kasus pada Koperasi Pegawai Pemerintah Provinsi Jawa Barat) Entang Setiawan; Laely Purnama Sari
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.496 KB) | DOI: 10.32670/comanagement.v3i1.186

Abstract

This study aims to determine how much influence the Working Capital has on the remaining business results in the Cooperative of West Java Provincial Government Employees for the 2014-2019 Period. The research method used is to use descriptive research methods with quantitative approaches. Data collected is by observation, documentation and literature study techniques. The technique of analyzing data uses normality test, simple linear regression, coefficient of determination, and regression. Based on the results of the study, it is known that there is a significant positive relationship that is very strong between Working Capital and SHU, this is based on the calculation of the correlation coefficient of 0.87 (at an interval of 0.80-100. The magnitude of the influence exerted by the Working Capital variable on Remaining Operating Results is 76%, while the remaining 24% is influenced by other factors not examined.
Pengaruh Literasi Pasar Modal Terhadap Keputusan Investasi Saham Mahasiswa Politeknik PIKSI Ganesha Bandung Gunardi Gunardi; Syamsu Yusuf; Perwito Perwito; Adri Arisena
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.908 KB) | DOI: 10.32670/comanagement.v3i1.188

Abstract

Understanding and capital market literacy is needed in determining investment decisions. Likewise with an understanding of capital market products needed by students or young people to invest. One that helps students determine investment decisions is to provide capital market literacy in the form of workshops, seminars, Capital Market Schools (CMS). This is an activity that students must follow to determine the best investment decisions and which in turn will improve Indonesia's economic development through the existence of the investment. The sample of this study was 98 people drawn from the population of the Piksi Ganesha Polytechnic Investment Gallery Investor. This research is a quantitative study, aimed to find out how much influence the capital market literacy has on the decision to invest in student shares in Piksi Ganesha Polytechnic.
Analisis Faktor-faktor Penyusutan Susu Sapi Untuk Meminimalkan Kerugian (Studi Kasus pada Koperasi Unit Desa Mandiri Bayongbong, Kabupaten Garut) Jaka Sudewa
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.606 KB) | DOI: 10.32670/comanagement.v3i1.189

Abstract

The existence of depreciation of cow's milk makes the cooperative must bear the costs of depreciation, because every depreciation of milk has become a purchase cost. Depreciation of cow's milk affects the business results achieved by the Mandiri Bayongbong KUD dairy business unit, the amount of depreciation reduces the volume of milk sales to IPS and the amount of business results generated by the dairy business unit. Depreciation can be overcome by carrying out quality control as an appropriate control mechanism towards improving quality. The method used in this research is the case study method, which is one of the descriptive research methods. Where used direct observation techniques (observation) of the object under study with the use of cause and effect diagrams, why analysis tables and pareto diagrams as research analysis aids. The sampling technique uses the strata method based on the ownership of cattle on a business scale with the number of productive female livestock. Then obtained the following sample values: n1 = 9 people, n2 = 9 and n3 = 17 people. The results showed that the amount of shrinkage of cow's milk was 3,736 liters or 0.77% due to poor quality milk, broken or damaged, left in a shelter or spilled / scattered when depositing milk in the TPK or IPS. After using the Pareto diagram, the factors that cause the most influential problems are the materials, equipment, methods, and enclosures.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada perusahaan Manufaktur Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2012 – 2017) Linda Ayu Wulandari; Endang Mahpudin
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.932 KB) | DOI: 10.32670/comanagement.v3i1.190

Abstract

This research aims to test the influence of profitability and size of the company with tax evasion. The population taken as the object of this research is as many as 13 companies in the automotive subsector Manufacturing Company with sampling method namely purposive sampling, so that the number of observations acquired as many as 9 companies. The results showed that the company's profitability and size were simultaneously influential against tax evasion. The partial profitability has no effect on tax evasion, and the company size partially affects the tax evasion on the automotive sub-sector manufacturing company listed on the Indonesia Stock exchange period of 2012-2017.
Problematika Pengembangan Wakaf Uang Melalui Koperasi Syariah di Era 4.0 Inne Risnaningsih; Siti Nurhayati
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.63 KB) | DOI: 10.32670/comanagement.v3i1.191

Abstract

Research was conducted to elaborate the development problematics through sharia cooperative as the Sharia financial institution of Waqf money (LKS PWU) in the 4.0 era. The potential waqf of money is not yet rolled out and the maximum benefit is so that waqf of money has not been able to contribute significantly to national development. This research is a qualitative research (qualitative research) that is descriptive normative that is the depiction of the true state based on data obtained either through literature studies and field studies associated with existing laws and regulations. The results concluded that the existence of sharia cooperative in its role as LKS PWU is indeed quite well established with the support of existing legislation with the record of continuing the Repair process (Amendment) to support the development of waqf productivity. However, at the level of practice, it turns out that the authority is not fully usable, so mathematically the potential of waqf money so large has not been maximally absorbed by the LKS PWU on sharia banking institutions and sharia cooperatives where the level of literacy and community inclusion regarding Waqf money is very low plus the preference of community in choosing Sharia cooperative as LKS PWU is also very low so it takes integrated effort involving all stakeholders in raising these three qualifications and The Waqf law to better accommodate the role of LKS PWU including sharia cooperative in bridging the community to Waqf.
Manajemen Strategik Pada Pendidikan Indonesia Jenjang Perguruan Tinggi Selama Pembatasan Sosial Pandemi Covid-19 Tatiek Ekawati Permana; Agus Rahayu; Lili Adi Wibowo
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.72 KB) | DOI: 10.32670/comanagement.v3i1.192

Abstract

Covid-19 disease has alarming public since early 2020 that on March 11, 2020 WHO has stated the coronavirus plague as global pandemic. The practice of social distancing policy is a tough choice for every country to prevent the covid-19 due to the negative impact of this policy on various aspects of life. College education is one of the areas affected by social distancing policies during the coronavirus pandemic. The government's decision to move the process of teaching and learning in campus to become at home suddenly creates difficulties for many parties. Moving on from these conditions, the authors conducted a study with the aim of analyzing and describing the implementation and evaluation of strategic management in an effort to maintain the continuity, effectiveness and quality of college education in Indonesia during the practice of social distancing. The research conducted is a qualitative research with descriptive method. Various adjustments need to be made by lecturers, students, and university stakeholder in overcoming problems during lecturing activities at home. And how this condition becomes an opportunity in the development of Indonesian education.
Strategi Keunggulan Kompetitif Terhadap Kinerja Industri Kreatif Bordir Tasikmalaya Lina Marlina; Agus Rahayu; Lili Adi Wibowo
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.623 KB) | DOI: 10.32670/comanagement.v3i1.194

Abstract

Creative industries through Small and Medium Enterprises (SMEs) Embroidery is the industry with the most business units in Tasikmalaya City. The majority of these make management have to do a competitive advantage to gain market share. Competitive advantage strategies can be done with differentiation and cost leadership or low cost. Differentiation strategies emphasize innovation and cost leadership emphasizes proactive management. The competitive advantage strategy is back on the performance of SME management. Research uses quantitative through verifiative descriptive methods. Research object on the population of embroidery business units registered in the Ministry of Peridustrian and Perdaganan (Disperindag) Tasikmalaya City. Sample techniques use rondom sampling through questionnaires. Analysis techniques use multiple linear regressions with the help of SPSS 20. The results showed that the competitive advantage of differentiation had a significant positive effect on the creative industry performance of Tasikmalaya Embroidery SMEs. Cost leadership's competitive advantage strategy also has a positive effect on the creative industry performance of Tasikmalaya Embroidery SMEs.
Penerapan Activity Based Costing Dalam Penentuan Harga Kamar Rawat Inap (Studi Empiris Di RSUD Sumedang) Evan Firdaus; Dady Nurpadi
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.962 KB) | DOI: 10.32670/comanagement.v3i1.195

Abstract

Activity Based Costing is an appropriate method in calculating basic costs. The benefits of Activity Based Costing are as a method or cost control system that tracks various activities that occur. Activity Based Costing is a system of cost calculation approaches based on activities in the company. Cost drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and the floor area of ​​the room. This study uses a comparative approach between conventional methods and Activity Based Costing methods. This research instrument uses observation, interview and documentation techniques. The results of inpatient service tariff calculations that have been set by Sumedang District Hospital for VIP class are Rp.821,100, for Class III Rp. 234,750, for class II Rp. 263,200, and for class I Rp. 319,000. While using the Activity Based Costing method gives different results, namely Rp. 336,365,085 for the VIP class, Rp.172,196.4 for the third class, Rp. 190,072,304 for class II, and Rp. 200,837,52 for class I. Using the Activity Based Costing method at Sumedang District Hospital gives smaller results (undercosting) for each class (VIP class, class III, class II, and class I) of hospital rates by having a difference of Rp. 484,734,085 for VIP class, for class III amounting to Rp. 62,553.6, Rp. 73,127,696 for class II, and Rp. 118,162.48 for class I.
Analysis of the Implementation of Good Corporate Governance in Bank Soundness (Empirical Study at PT. BPR Intan Jabar) Rahmat Rahmat
Jurnal Co Management Vol. 3 No. 2 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.533 KB) | DOI: 10.32670/comanagement.v3i2.415

Abstract

Penelitian ini bertujuan untuk mempresentasikan Penerapan Tata Kelola Perusahaan yang Baik dan pengaruhnya terhadap kinerja yang diukur dengan suara bank di Bank Perkreditan Masyarakat. Subjek penelitian adalah PT. BPR Intan Jabar Kabupaten Garut. Alasan penelitian ini adalah untuk mengetahui sejauh mana penerapan Good Corporate Governance dan pengaruhnya terhadap kesehatan Bank yang dilaksanakan di BPR. Objek penelitian tersebut terkait dengan penerapan prinsip-prinsip GCG yang meliputi Transparansi, Akuntabilitas, Tanggung Jawab, Independensi dan Keadilan. Sedangkan indikator penilaian kesehatan bank meliputi Permodalan, kesehatan bank meliputi Permodalan, Aset Poduktif, Manajemen, Penghasilan, dan Likuiditas. Metode penelitian menggunakan analisis deskriptif menggunakan data sekunder selama 5 (lima) tahun terakhir dari 2015 hingga 2019. dan Maret 2020 Berdasarkan hasil diskusi di PT. BPR Intan Jabar menunjukkan bahwa penerapan GCG sangat baik dan suara bank dianggap sehat. Hasil tes statistik menunjukkan bahwa implementasi GCG yang baik mempengaruhi kesehatan bank.

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