cover
Contact Name
Muhammad Haris Fadhillah
Contact Email
jcoop.ikopin@gmail.com
Phone
081214166507
Journal Mail Official
jcoop@ikopin.ac.id
Editorial Address
LPPM Universitas Koperasi Indonesia Gedung Graha Bustanil Arifin Lt.1 Kampus Ikopin Kawasan Pendidikan Tinggi Jatinangor, Sumedang, Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
J-Coop : Journal of Co-operative
ISSN : 30900182     EISSN : 30900182     DOI : https://doi.org/10.32670
J-Coop : Journal of Co-operative dipublikasi sejak 2025 oleh LPPM Universitas Koperasi Indonesia yang berfokus pada riset-riset mengenai perkoperasian melingkupi (1) Manajemen Koperasi, (2) Ekonomi Koperasi, (3) Akuntansi Koperasi, dan ruang lingkup lainnya yang berkaitan dengan perkoperasian.
Articles 29 Documents
Analysis of Service Implementation from the Perspective of Excellent Service to Enhance Member Satisfaction : A Case Study of the Soybean Trade Unit at KOPTI Bandung Nanik Risnawati; Dhyta Marliani
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.v1i1.11

Abstract

This study analyzes the service implementation of the soybean trade unit at KOPTI in Bandung City, which faces two main challenges: the inability to meet the annual distribution target of 4,200,000 kg and a high level of member passivity, with more than 67% of members being inactive during the 2019–2023 period. Member dissatisfaction with cooperative services is suspected to be the primary cause of these issues, as the service delivery has yet to reach an optimal level. The research aims to examine the implementation of KOPTI's services, evaluate member responses and expectations, measure member satisfaction levels, and identify necessary measures to improve service quality. The study employs a descriptive case study method with an in-depth approach through interviews, questionnaires, and direct observations. The analysis is conducted using a Cartesian diagram to identify priority areas for improvement. The findings reveal that, overall, KOPTI's services are considered adequate by both active and passive members. However, several service aspects, including soybean pricing, quality consistency, responsiveness to member requests, and soybean availability, fall into quadrant I of the Cartesian diagram, indicating the need for immediate improvement. To enhance member satisfaction more effectively, KOPTI must address these priority areas and improve the overall implementation of its services. These improvements are expected not only to boost member satisfaction but also to encourage active participation, ultimately contributing to the cooperative's achievement of its annual targets.
Rancang Bangun Sistem Informasi Manajemen Arsip Digital pada Koperasi “X” Kab. Bandung - Jawa Barat Agus Nugraha
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.v1i1.12

Abstract

Archives are evidence or records of organisational activities, and every decision made by the cooperative management must be supported by data and information. The two characteristics of an archival system are reliability and accessibility which include aspects of the neatness, cleanliness, order, and security of the archive itself. Today, there are two types of archivemanagement systems: conventional and electronic (E-Archive). Both systems have similar management principles, but differ in how they are implemented virtually. E-Archive is separated into two categories: desktop-based (offline) and website-based (online). To construct the E-Archive, a system design is needed, which can be done using a variety of approach models, such asthe Waterfall Model, Activity Diagram, Use Case, and Class Diagram and interface Design. This system design can be developed and implemented into a web-based application.
Manajemen Komunikasi Pengurus dengan Anggota dalam Upaya Meningkatkan Partisipasi Anggota Koperasi sebagai Pemilik : Studi Kasus pada Koperasi Konsumen Rumah Sakit Umum Ranca Badak Bandung, Jawa Barat Yuanita Indriani; Widianti Agustin
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.v1i1.13

Abstract

Ranca Badak Consumer Cooperativeis (KRB) a functional cooperative operating at Ranca Badak General Hospital, the purpose of establishing KRB is to improve the welfare of its members; KRB has experienced good business development, this is indicated by the benefits provided by KRB to members, both in the form of economic benefits and social benefits, but the development of KRB's business in the last 3 years has decreased; The locus of this research is KRB, qualitative method used to determine the development of KRB, by analyzing the development trend of members who utilize business services, how members comply with repaying loans to KRB, what benefits does KRB provide for members who actively utilize KRB business units and another important thing is how KRB members participate in collecting their own cooperative capital in the form of mandatory savings payments every month, with the right amount and right time and how KRB communicate with the members in this matter; The results shows that member compliance as cooperative customers is described by how members pay mandatory savings to the cooperative every month. The initial stage of implementing KRB communication management by the Management to increase member participation as KRB owners is through setting KRB communication objectives with members related to the payment of mandatory savings by members every month; in this case the Management has a work target that each member pays the mandatory savings in the right amount and right time every month.
Membangun Daya Saing dan Talenta Koperasi dengan Mengoptimalkan Potensi Internal dan Eksternal dalam Pengembangan Koperasi Berkelanjutan Indra Fahmi
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.v1i1.14

Abstract

Cooperatives in Indonesia have a strategic contribution to the national economy. However, cooperatives face challenges in the form of limited competent human resources (HR) and relevance in an increasingly competitive economic ecosystem. This article discusses inside-out and outside-in approaches in optimizing internal and external cooperative drivers, including humanresource development, financial management, technology adaptation, and external collaboration. By implementing these strategies, cooperatives are expected to be able to increase competitiveness and sustainability in the modern market.
Rancangan Strategi Komunikasi Pemasaran untuk Meningkatkan Eksistensi KOPTI Kota Bandung Ami Purnamawati; Eksa Mulyani
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.v1i1.15

Abstract

The producer cooperative supplying soybeans called Kopti Kota Bandung is a multipurpose cooperative. Its business units face some issues and one of is unoptimized marketing communication strategy causing member participation declining and its existence in wider community getting lesser. The purposes of the research were both to describe the implemented marketing communication and to design fit marketing communication strategies that can be applied in enhancing the presence of Kopti Kota Bandung. Using a case study approach, data obtained through observation, interviews, and literature study were analyzed descriptively. The results of this research depict the marketing communication processes that occur at Kopti both offline and online. Subsequently, the research outcomes take the form of a design for marketing communication strategies that can be implemented by Kopti in both online and offline contexts, utilizing social media as well as print and electronic media. These marketing communication strategies aim to enhance the presence of Kopti Kota Bandung and members can participate more actively, and the existence of Kopti Bandung is going to be more widely recognized.
Tinjauan Koperasi: Sejarah, Aliran, dan Peranannya dalam Ekonomi Global dan Lokal Dandan Irawan; Adi Puspita Hermawan
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.v1i2.20

Abstract

Cooperative is an unique economic organizations based on the principles of justice, democracy, and solidarity. This article explores the historical development of cooperatives in various countries, including England, France, Germany, Japan, the United States, etc. highlighting their adaptation to local challenges and needs. From the Industrial Revolution to the modern era, cooperatives have emerged as a response to social and economic inequalities, serving as a balancing force against the adverse effects of capitalism. The article also examines the three main schools of thought on cooperatives, as proposed by Paul Hubert Casselman: Yardstick, Socialist, and Commonwealth, each reflecting the role of cooperatives within different economic systems. Globally, cooperatives play a vital role in strengthening local economies, providing access to financial services, and reducing social disparities. The article further discusses the state of cooperatives in Indonesia and the challenges they face in the modern era. By understanding the history and concepts of cooperatives, this article offers insights into their importance as socio-economic instruments for achieving sustainable community welfare.
Komparasi Standar Akuntansi Keuangan SAK ETAP dan SAK EP dalam Penyusunan Laporan Keuangan Koperasi Eka Setiajatnika; Udin Hidayat
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.v1i2.21

Abstract

This study aims to examine the differences between the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) in the preparation of financial statements for Savings and Loan Cooperatives (KSP) in West Java, as well as to evaluate the cooperatives’ readiness for transitioning to the new standard. Employing a comparative descriptive design with a mixed-methods approach, data were collected through in-depth interviews with cooperative management, internal accountants, and auditors, alongside document analysis of financial statements and applicable accounting standards. The findings reveal that the implementation of SAK ETAP still encounters significant challenges, particularly regarding limited human resources and underdeveloped accounting information systems, which compromise the quality of financial reporting. Meanwhile, readiness to adopt SAK EP remains low, due to its greater complexity and demand for enhanced technical competence. Nonetheless, the adoption of SAK EP is anticipated to improve the relevance, reliability, and transparency of cooperative financial reports. Therefore, strong support from the government and the Indonesian Institute of Accountants (IAI)—through training, dissemination, and technical assistance—is deemed essential. The study recommends strengthening human capital, improving information systems, and ensuring continuous external support to facilitate a successful transition to SAK EP. These findings are expected to serve as a reference for policymakers and cooperative practitioners aiming to enhance financial reporting quality in the cooperative sector.
Tata Kelola Koperasi dengan Pendekatan Stewardship atau Agency Theory Sugiyanto Sugiyanto
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.v1i2.22

Abstract

The good cooperative governance of most cooperatives in Indonesia still requires both theoretical and empirical study. Many cooperatives still do not enforce good governance principles, including the lack of annual member meetings, which demonstrate the accountability of management and supervisors to members. This study incorporates theoretical approaches, particularly those related to Stewardship Theory and Agency Theory to strengthen good cooperative governance. The results of the study indicate that, theoretically, cooperative governance can be approached using these two theories. The uniqueness of cooperative organizations should be managed using a stewardship approach, but in practice, conflicts of interest arise between boaard of director and members. Board of director has more information about the cooperative than members, and moral hazard exists. From this discussion, it can be concluded that good cooperative governance is based on conflicts of interest between members, board of directors, and supervisors.
Koperasi Desa Merah Putih dengan Pendekatan Usaha Mudharabah: Studi Kasus di Desa Jingkang, Sumedang Dadan Hamdani
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.v1i2.23

Abstract

This study examines the implementation of the Mudharabah business approach in the management of Koperasi Desa Merah Putih located in Desa Jingkang, Sumedang. Mudharabah, a profit-sharing partnership where the cooperative acts as the capital provider (shahibul maal) and members as business managers (mudharib), offers an equitable and transparent financing model aligned with Islamic principles. Employing a qualitative descriptive method, data were collected through interviews, observations, and document analysis during the cooperative’s operational activities. The findings reveal that the cooperative successfully applies clear profit-sharing agreements and transparent distribution mechanisms, which enhance member motivation and business development. Challenges such as limited financial literacy on Islamic finance and operational supervision were addressed through regular training and the establishment of a village sharia supervisory board. The study recommends continuous mentoring and digitalization of cooperative administration to ensure the sustainability of the Mudharabah model. Thus, the application of Mudharabah in Koperasi Desa Merah Putih demonstrates significant potential as an inclusive and sustainable community economic empowerment model based on sharia principles.
Piutang Bermasalah dan Keberlanjutan Usaha: Studi Empiris atas Manfaat Ekonomi Anggota Koperasi Rima Elya Dasuki; Sekar Ayu Milani Prabawati
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.v1i2.24

Abstract

This study aims to analyze the impact of problem receivables on business sustainability and member benefits at the Indonesian Tofu and Tempeh Producers Cooperative (Koperasi Tahu Tempe Indonesia/KOPTI) in Bandung. The research method used was a case study, collecting primary data through interviews and secondary data from financial reports. The results indicate that problem receivables at KOPTI do not affect business sustainability, as the Non-Performing Loan (NPL) ratio remains below 10%. The cooperative's business sustainability impacts both direct and indirect economic benefits for members. These findings provide important implications for cooperative management to maintain the quality of receivables and business sustainability for the welfare of members.

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