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Muhammad Haris Fadhillah
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LPPM Universitas Koperasi Indonesia Gedung Graha Bustanil Arifin Lt.1 Kampus Ikopin Kawasan Pendidikan Tinggi Jatinangor, Sumedang, Indonesia
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J-Coop : Journal of Co-operative
Published by Universitas Koperasi Indonesia
ISSN : 30900182     EISSN : 30900182     DOI : https://doi.org/10.32670
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 29 Documents
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Rancangan Strategi Eceran dalam Upaya Meningkatkan Partisipasi Anggota Pelanggan Koperasi Konsumen Mulia RSUD Majalaya Lely Savitri Dewi; Fadillah Nur Huda; Muhammad Haris Fadhillah
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.v1i2.25

Abstract

Mulia Consumer Cooperative of Majalaya Regional General Hospital has 584 members; in terms of participation, only 56% of the total cooperative members participate. This shows that member participation is not optimal, whereas in essence, in the development of cooperatives, members as customers must participate in the form of purchasing products for cooperative trading units. In this context, retail strategy analysis plays a role in determining how to achieve competitive advantage, expand market share, and meet member needs. This research was conducted to find out the level of member participation, the strategies applied in the Cooperative Trading Unit, as well as the condition of the Cooperative's strengths, weaknesses, opportunities, and threats through the IFAS and EFAS matrix and the SWOT matrix. The research method used in this study is a case study with descriptive data analysis using a qualitative approach. Based on the results of the study, it can be concluded that the level of member participation is not good because the retail strategy has not been maximized. Then, from the results of the SWOT analysis, it is known that the position of the Business is in quadrant I, namely supporting aggressive strategies. So the strategy that can be done is to utilize social media as a promotional tool in offering the products sold, increasing fixed suppliers by collaborating with other partners, offering pre-order products directly according to member requests, informing members of product discounts through social media, and maintaining credit purchases to trigger market expansion.
Analisis Manajemen Rantai Pasok Susu Segar untuk Peningkatan Kinerja: Studi Kasus KSU Tandangsari, Sumedang Deddy Supriyadi; Chusein Waliyulloh
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.v1i2.26

Abstract

This study aims to analyze the implementation of fresh milk supply chain management at KSU Tandangsari Tanjungsari Sumedang from the perspective of its flows and performance. The theoretical framework used in this research includes Supply Chain Management Theory, Supply Chain Flows, and Supply Chain Performance. This research is quasi-qualitative, employing a case study method. The data consists of both primary and secondary sources, incorporating qualitative and quantitative aspects. Data collection was conducted through observation, interviews with informants, document analysis, and literature review.The results indicate that: 1) The supply chain flows, which include material flow (fresh milk), financial flow, and information flow, run smoothly without significant obstacles. If any issues arise, KSU Tandangsari is prepared to address them promptly, 2) The overall supply chain performance is considered good, although not yet optimal, as the cooperative operates under capacity, particularly in its cooling unit. This is due to a significant decline in milk production, currently averaging only 10,000 liters per day, whereas the full capacity of the cooling unit is 37,500 liters. If the cooperative can maximize asset utilization, it will improve supply chain performance, especially in terms of operational cost efficiency (milk handling costs).
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.
Dualitas Gelombang Partikel sebagai Metafora untuk Ekonomi Koperasi: Studi Interdisipliner Franklin Kharisma Genta
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.v1i2.28

Abstract

This study aims to analyze the dynamics of production cooperatives in West Java using an interdisciplinary metaphorical approach based on the theory of wave–particle duality in quantum physics. This approach conceptualizes cooperatives as systems composed of two primary dimensions, economic logic and social logic. The research method employed is qualitative-narrative, combining systems analysis with metaphorical interpretation. Secondary data were obtained from Statistics Indonesia (BPS), the West Java Office of Cooperatives and SMEs, and the Ministry of Cooperatives and SMEs for the period 2019–2024. The findings indicate a positive growth in both the number of cooperative units and membership, however their contribution to the Regional Gross Domestic Product (RGDP) remains relatively stagnant. This phenomenon suggests an imbalance between institutional development and economic outcomes. The study formulates a conceptual and mathematical model of cooperatives as a wave function, representing a superposition of social and economic values that collapse into tangible actions through collective decision-making processes, such as the Annual General Meeting. The wave–particle duality framework offers a novel contribution to understanding cooperatives as dynamic quantum-social systems and provides an alternative analytical lens to coherently integrate their economic and social dimensions.
Pengaruh Brand Equity Kopi Java Preanger Gunung Tilu terhadap Keberlanjutan Bisnis Shofwan Azhar Solihin; Nur Fathan Tsani
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.v1i2.29

Abstract

The aim of this study is to investigate the application of brand equity in the Java Preanger Gunung Tilu coffee brand, to assess the business sustainability of the Margamulya Pangalengan Coffee Producer Cooperative, to evaluate how brand equity influences business sustainability, to determine the efforts needed to enhance brand equity, and to investigate the economic benefits received by members of the Margamulya Pangalengan Coffee Producer Cooperative. The method used is a case study with mixed methods data analysis.Based on the research findings, it was observed that among the four brand equity variables—brand awareness, brand associations, perceived quality, and brand loyalty—the variable with the highest value is perceived quality, which has a final score of 115.3, indicating a fairly good criterion. This means that the factor most motivating consumers to purchase Java Preanger Gunung Tilu coffee is their trust in the product and the belief that it offers good quality. Conversely, the variable with the lowest final score is brand awareness, which has a value of 90, indicating that the Java Preanger Gunung Tilu coffee brand is not well recognized by most consumers.The efforts needed include more aggressive promotion, creating or adding unique features to the product, employing a dedicated customer service administrator, and offering special rewards to frequent repeat customers.
Analisis Kinerja Keuangan Berdasarkan Financial Value Added (FVA) dan Kaitannya dengan Manfaat Ekonomi pada Koperasi Dharma Nirmala Mandiri Kota Bandung Endang Wahyuningsih; Wahyudin Wahyudin
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.v1i2.30

Abstract

This study aims to analyze financial performance using the Financial Value Added (FVA) method and its relation to the economic benefits generated for members. The research focuses on assessing whether the implementation of FVA as a performance measurement tool effectively reflects the financial value created and distributed to members. A quantitative approach was employed, using financial statement data as the primary source of analysis. The findings indicate that FVA serves as a reliable metric to evaluate financial performance, particularly in organizations with a member-oriented structure. Furthermore, the study highlights the significant correlation between positive FVA outcomes and the economic benefits accrued by members. These results provide valuable insights for decision-makers to enhance financial strategies and ensure sustainable member benefits.
Model Penyuluhan Sistem Resi Gudang sebagai Upaya Meningkatkan Minat Petani untuk Menjadi Anggota Koperasi Serba Usaha Niaga Mukti Kabupaten Cianjur Ami Purnamawati; Farahdiba Rifdah Chairani
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.v1i2.31

Abstract

Koperasi Serba Usaha Niaga Mukti in Cianjur Regency is a multi-purpose cooperative or cooperative that runs three business units, one of which is the warehouse receipt system unit. This unit is the research object as there were the number of farmers unfortunately non- cooperative members use the benefits of warehouse receipt system services. The warehouse receipt system has the potential to increase the existence of cooperatives in increasing the quantity of members through counseling. The aim of this research is to describe the warehouse receipt system extension communication model as an effort to increase farmers to become members of cooperatives, managerial efforts carried out by cooperatives to increase interest among farmers to become members of cooperatives. This research uses approaches to management theory, cooperatives, communication, and extension communication models. The results of this research indicate that the Mukti Commercial Multi-Enterprise Cooperative in Cianjur Regency still needs an ideal extension model to increase interest among farmers in becoming members of the cooperative.
Urgensi Kualitas Wirakoperasi dan Kompetensi Pengurus terhadap Kinerja Koperasi Indra Fahmi
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.v1i2.32

Abstract

This study aims to examine the urgency of cooperative entrepreneurial qualities and management competencies in influencing cooperative performance in Indonesia through a qualitative literature study approach. Cooperative entrepreneurship, as a form of internalizing the entrepreneurial spirit within the framework of cooperative values, encompasses a positive mental attitude, innovation, courage to take risks, and commitment to cooperative principles. Meanwhile, management competencies encompass cooperative knowledge, managerial skills, and integrity, which serve as the foundation for professional and sustainable cooperative management. A review of primary literature sources, including academic journals, textbooks, and policy reports, indicates that cooperatives with management possessing high cooperative entrepreneurial qualities and adequate competencies tend to demonstrate better organizational performance. This performance is reflected in healthy liquidity ratios, stable asset growth, and increased levels of independent capital. These findings confirm that strengthening human resources, particularly at the management level, is a key prerequisite for cooperative institutional transformation. Therefore, capacity building strategies such as integrated training, management certification, and needs-based coaching are strategic steps that need to be prioritized in national cooperative development policies.
Analisis Masalah Kelembagaan dan Manajerial Koperasi di Indonesia Berdasarkan Studi Literatur Iwan Mulyana; Tryiis ARR
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.v1i2.33

Abstract

Cooperatives in Indonesia, as a pillar of the people’s economy, have undergone a long journey from the post-independence era to the digital age. However, the quantitative growth of cooperatives has not been matched by improvements in institutional and managerial quality. This article aims to systematically analyze the institutional and managerial problems of cooperatives in Indonesia based on a literature review from various historical periods: pre-New Order, New Order, and the Reformation to digital era. This research applies a descriptive-qualitative literature review method by examining scholarly journals, books, regulations, and government reports. The key findings reveal chronic issues in cooperatives, including weak organizational structures, unaccountable governance, low human resource capacity, limited member participation, and ineffective regulation and oversight. The digital era further intensifies challenges related to innovation and technology adoption. Institutional reform, improved managerial capacity, active member participation, digital system integration, and regulatory harmonization are essential steps to sustainably strengthen cooperatives.

Page 3 of 3 | Total Record : 29

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