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Muhammad Haris Fadhillah
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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 71 Documents
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Peranan Koperasi Anugerah dalam Membangun Citra Merek Batik Pewarna Alami di Desa Ciwaringin Cirebon Wina Elatifania; Dini Selasi
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.143

Abstract

This study aims to analyse the role of Koperasi Anugerah Batik Ciwaringin in building the brand image of natural dye batik in Ciwaringin village, Cirebon. Koperasi Anugerah Batik Ciwaringin is the main organisation for developing batik printing with natural dyes in Ciwaringin, an area known for its unique motifs and traditional dyeing methods using natural materials such as leaves, fruit skins, and wood. The cooperative plays a strategic role in integrating economic empowerment functions with collective product branding efforts, including quality standardisation, human resource training, participation in exhibitions, and the use of digital media for promotion. Despite facing competition from cheaper batik printing, the cooperative is striving to build a strong brand image based on the environmental friendliness and cultural value of its products. This study uses a qualitative descriptive approach with a case study method. Primary data were obtained through in-depth interviews with the Chairman of Koperasi Anugerah Batik Ciwaringin, Mr Farhan Jazuli, as well as field observations and documentation. Data analysis was performed using the triangulation technique. The results of the study show that the Anugerah Cooperative plays a role in three main dimensions of brand image development: (1) strengthening the identity of the product based on natural dyes and zero waste, (2) promotion through national and international exhibitions and digital content, and (3) preserving the philosophy of the motif as a cultural narrative.
Analisis Sistem Pengendalian Intern Pada Koperasi (Studi Kasus Pada Koperasi Mahasiswa Universitas X) Suci Rahayu; Sarifatul Hoiriyah; Kana Kanari; Devi Aulia Rahmawati; Saprina Aulia; Abdul Basit; Gista Rismayani
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.265

Abstract

This study aims to analyze the internal control system at the Student Cooperative (KOPMA) of X University using the COSO framework, grounded in Agency Theory proposed by Jensen & Meckling (1976) underpins this study by explaining the principal-agent relationship between cooperative members and management, where information asymmetry necessitates robust internal controls to limit opportunistic behavior. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with two key informants Treasurer and Public Relations and direct observation on May 24, 2026. Data analysis was conducted using the Miles and Huberman interactive model. The results indicate that overall, the internal control system of Kopma has been implemented reasonably well. The control environment is established with a clear organizational structure, written SOPs, and a competency-based recruitment mechanism. Risk assessment is conducted through weekly reconciliation and biweekly evaluation meetings. Control activities are implemented through tiered authorization and transaction evidence verification, although the the segregation of authorization and recording functions has not been fully optimized. Information and communication operate through weekly and monthly reporting, yet digitalization remains limited. Monitoring is carried out at multiple levels, ranging from daily to annual through the Annual Members' Meeting (RAT). This study concludes that Kopma X has implemented most internal control components according to the COSO framework, with the need for improvement in the segregation of functions and digitalization of reporting systems.
Dynamic Capability dalam Memperkuat Cooperative Identity dan Keberlanjutan Koperasi: Sebuah Integrative Literature Review Iwan Mulyana; Tryiis ARR; Ucu Nurwati
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.353

Abstract

Rapid changes in the business environment driven by digitalization, globalization, technological advancement, and increasing market complexity require cooperatives to enhance their adaptive capacity while preserving their identity as member-based organizations. In this context, dynamic capability has emerged as a strategic concept that enables organizations to sense environmental changes, seize opportunities, and transform organizational resources continuously. Nevertheless, studies examining the relationship between dynamic capability, cooperative identity, and cooperative sustainability remain fragmented. This study aims to synthesize the existing literature to explain the role of dynamic capability in strengthening cooperative identity and promoting cooperative sustainability. This study employs an Integrative Literature Review by examining scholarly articles, academic books, and institutional reports collected from reputable academic databases. Data were analyzed using content analysis and thematic analysis to identify key themes, conceptual relationships, and research gaps. The findings indicate that dynamic capability contributes to cooperative sustainability through three interrelated dimensions: sensing, seizing, and transforming. These capabilities enable cooperatives to improve innovation, organizational adaptability, and governance quality in responding to environmental changes. Furthermore, the review identifies cooperative identity as a conceptual mechanism linking dynamic capability and cooperative sustainability. Organizational transformation generates sustainable outcomes only when it remains grounded in cooperative values, principles, democratic governance, and member participation. This study contributes by proposing an integrated conceptual framework connecting dynamic capability, cooperative identity, and cooperative sustainability. The proposed framework extends the application of dynamic capability theory within the cooperative context and offers practical insights for developing adaptive, innovative, and identity-based cooperative transformation strategies.
Kebijakan Pengadaan dalam Pengendalian Susu Segar pada Koperasi Peternak Bandung Selatan Pangalengan Kiki Lesmana; Heri Nugraha; Ati Atul Quddus
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.357

Abstract

The South Bandung Livestock Cooperative (KPBS) Pangalengan operated an upstream-to-downstream milk procurement system that involved farmers, Milk Collection Points (MCPs), and Dairy Processing Industries (IPS), within which a set of policies was enforced to control the quantity and quality of fresh milk. This study aimed to analyze the procurement policy applied in controlling fresh milk at KPBS Pangalengan using a mixed-method approach supported by a forecasting method to predict future milk reception and delivery. Data were collected through direct observation, interviews with key informants at the production unit, documentation, and secondary data on milk reception and delivery. The results showed that the milk procurement system had been implemented in an integrated manner, covering milking based on Good Manufacturing Practices (GMP), collection at the MCP, digital barcode-based quality testing, and direct distribution to industrial partners without long-term storage. KPBS applied a quality-based incentive and penalty scheme, technical training, and facility support for farmers. Milk was distributed proportionally to several industrial partners, with PT. Ultra Jaya as the largest recipient. Milk production was strongly influenced by weather and humidity conditions that could trigger heat stress in dairy cattle, thereby reducing both the quantity and quality of milk. Forecasting using the Exponential Triple Smoothing (ETS) method indicated a stable and slightly increasing short-term trend in milk reception and delivery, with a good to very good level of forecasting accuracy (MAPE of 6.05% and 13.57%, respectively). The study concluded that procurement policies supported by a technology-based climate information system and forecasting methods strengthened production resilience, increased member participation, and aligned with cooperative principles oriented toward member welfare.
Model Alternatif Distribusi SHU Real Time Berbasis Jasa Transaksi Anggota dan Perlakuan Akuntansinya Menurut SAK Entitas Privat (SAK EP) pada Koperasi Konsumen Eka Setiajatnika; Udin Hidayat; Toufiq Agung Pratomo Sugito Putra
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.363

Abstract

Penelitian ini bertujuan mengembangkan model alternatif distribusi sisa hasil usaha (SHU) secara real time bagi anggota berdasarkan nilai transaksi anggota, serta mengkaji perlakuan akuntansi yang tepat atas skema kompensasi ini menurut Standar Akuntansi Keuangan Entitas Privat (SAK EP) di Indonesia. Penelitian ini menggunakan pendekatan Design Science Research, meliputi perancangan model—formulasi dua tahap yang menghubungkan kompensasi real time bersifat sementara dengan rekonsiliasi periodik—simulasi numerik atas logika operasional model, serta analisis kesesuaian normatif terhadap kriteria pengakuan SAK EP. Mekanisme yang diusulkan tidak dapat langsung diakui sebagai SHU final, karena regulasi perkoperasian Indonesia menetapkan penentuan SHU hanya sah melalui Rapat Anggota Tahunan (RAT). Skema ini justru memenuhi kriteria pengakuan provisi menurut SAK EP—kewajiban kini, kemungkinan besar arus kas keluar, dan estimasi yang andal—sehingga memerlukan rekonsiliasi terhadap SHU akhir tahun teraudit untuk mencegah salah saji. Penelitian ini memperluas penerapan teori keagenan dan stewardship ke dalam tata kelola koperasi digital, serta menawarkan jembatan konseptual antara mekanisme loyalitas berbasis transaksi dan standar pelaporan keuangan formal untuk distribusi SHU, sebuah irisan yang belum banyak dikaji dalam literatur akuntansi koperasi. Model ini memberikan panduan konkret bagi akuntan, pengurus, pengawas/auditor koperasi, dan regulator dalam mengakui, mengukur, dan mengungkapkan skema kompensasi real time, sekaligus menegaskan bahwa penerapannya memerlukan perubahan Anggaran Dasar/Anggaran Rumah Tangga (AD/ART) terlebih dahulu dan pengesahan melalui RAT. Penelitian ini merupakan salah satu studi awal yang merumuskan model Distribusi SHU Real Time berbasis transaksi sekaligus mengevaluasi klasifikasi akuntansinya menurut SAK EP yang baru wajib berlaku, memadukan perancangan konseptual dengan analisis normatif sistematis, bukan sekadar analisis kasus deskriptif.
Analisis Mitigasi Risiko Pembiayaan Koperasi Syariah Nanang Sobarna
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.374

Abstract

Sharia cooperatives play a strategic role in enhancing member welfare by providing financing services based on Sharia principles. However, these financing activities are subject to various risks—particularly the risk of Non-Performing Financing (NPF)—which can impact the cooperative's stability and sustainability. This study aims to analyze the concept of Sharia financing risk, its underlying factors, and risk mitigation strategies applicable to Sharia cooperatives. A qualitative approach utilizing library research was employed. Data were gathered through a review of secondary sources, including scholarly articles, books, legislation, fatwas from the National Sharia Board of the Indonesian Council of Ulama (DSN-MUI), and official publications regarding risk management and Sharia cooperatives. Analysis was conducted descriptively through the identification, classification, synthesis, and interpretation of relevant literature. The findings indicate that Sharia financing risk encompasses not only default risk but also Sharia compliance risk, operational risk, legal risk, liquidity risk, market risk, and reputational risk. These risks are influenced by internal factors—such as weak financing analysis, limited human resource competence, and member moral hazard—as well as external factors, including changes in economic conditions, regulations, and business environment dynamics. Effective financing risk mitigation is achieved through the application of the 5C + 1S principles (character, capacity, capital, collateral, condition of the economy, and Sharia compliance), financing portfolio diversification, enhanced member education, continuous financing monitoring via early warning systems, and financing restructuring based on Sharia-compliant principles of consultation and fairness. These strategies are expected to reduce NPF levels, improve financing portfolio quality, strengthen member trust, and support the sustainability of Sharia cooperatives.
Rancangan Strategi Komunikasi Media Sosial Instagram @Wanadri_Coop dalam Membangun Citra Koperasi di Mata Generasi Z: Studi Kasus pada Koperasi Keluarga Besar Wanadri Ami Purnamawati; Haikal Padli; Diyani Fauziyah
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.386

Abstract

Both Z generation of cooperative members and nonmembers of KKB Wanadri slowly responded to the content of the @wanadri_coop Instagram account. The Unplanned as well as algorithm mismatch contents were not able to convey some information effectively. Although combining Instagram's collaboration features and promotion through WhatsApp and word of mouth, the results were still not optimal. The lack of communication strategies and human resources have become obstacles in forming a positive image of the cooperative. The research objectives were to find the description of the Instagram @wanadri_coop social media communication strategy in building the cooperative's image in view of Z Generation, identified efforts to create a positive image through social media, and design a social media communication strategy development model. The method used was a case study with the descriptive approach. The results of the study show that the SIRKEL-Z model can be used as a reference for the Instagram @wanadri_coop social media communication strategy, which consists of four main pillars: Share, Optimize, Manage, and Engage. Messages are conveyed through curated content and uploaded consistently to build a cooperative narrative that is relevant to Z Generation. Although the image of cooperatives among young people is still limited to savings and loans aspects and is considered unattractive, the Instagram account @wanadri_coop has shown a fairly positive image. Additionally, the Wanadri Cooperative also implements the Four Step Public Relations approach in building a positive image, namely problem identification, planning, communication implementation, and program evaluation, to enhance communication effectiveness and cooperative's appeal to especially  the younger generation.
Strategi Optimalisasi Pembiayaan Murabahah dalam Meningkatkan Pendapatan Margin pada Koperasi Syari'ah Dinitha Indriyani Hasbi Maula; Heri Nugraha; Nurjamil Nurjamil
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.394

Abstract

Murabahah financing is one of the financing products that serves as the main source of margin income for Islamic cooperatives. However, an increase in the amount of financing disbursed is not always followed by an optimal increase in margin income. Therefore, an optimization strategy for murabahah financing is needed to enhance margin income and support the sustainability of cooperative operations. This study is motivated by the importance of effective and efficient management of murabahah financing at Koperasi Syari'ah Baitul Muttaqin, Bandung City. This study aims to analyze the optimization strategy of murabahah financing in increasing margin income at Koperasi Syari'ah Baitul Muttaqin, Bandung City. This study employed a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation involving managers, financing staff, andmembers receiving murabahah financing. Data analysis techniques included data reduction, data presentation, and conclusion drawing. The results indicate that the optimization strategy for murabahah financing is implemented through selective financing feasibility analysis, mutually agreed margin determination, improvement of service quality for members, and monitoring and supervision of the financing that has been disbursed. These strategies contribute to smoother installment payments, minimize the risk of non-performing financing, and support the increase in murabahah financing margin income. In conclusion, the optimization of murabahah financing through the implementation of sound financing management is able to increase margin income at Koperasi Syari'ah Baitul Muttaqin, Bandung City. Nevertheless, continuous efforts are still required to improve the effectiveness of financingmanagement and maintain the quality of the financing provided.
Analisis Kebutuhan Pelatihan dalam Meningkatkan Kinerja Karyawan: Studi Kasus pada Karyawan Koperasi Produsen Tempe Tahu Indonesia (Kopti) Kota Bandung Fauziah Andriani; Siti Maryam; Dindin Burhanudin
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.395

Abstract

The issue of employee performance that has not yet reached its full potential at the cooperative indicates a gap between employees’ actual competencies and job requirements. This study aims to describe training needs and employee performance, as well as to formulate performance improvement efforts at the Indonesian Tempe and Tofu Producers Cooperative (Kopti) in Bandung. Theresearch method used was a case study with a descriptive quantitative approach. The research sample was purposively selected to include 7 employees responsible for transaction recording and bookkeeping. Data collection was conducted through questionnaires,observations, interviews, and a literature review. The results indicate that the training needs analysis falls into the “needed” category (score of 77.46%). Although overall operational performance was assessed as fairly good, major challenges were identified in the areas of efficient use of work time and understanding of digital technology. This study recommends the implementation of computerization and administrative digitization training as strategic steps for the cooperative.
Karakteristik Kepemimpinan Pengurus dalam Membangun Loyalitas Anggota: Kasus pada Koperasi Mahasiswa Universitas Islam Bandung Dindin Burhanudin; Talha Abdul Lakarim
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.396

Abstract

Member loyalty is a key indicator of cooperative success because it reflects members' participation, utilization of cooperative services, and organizational sustainability. The Student Cooperative of Universitas Islam Bandung (KOPMA UNISBA) has experienced a decline in active membership and member participation despite continuous improvements in its business performance. This condition indicates a gap between the cooperative's financial achievements and its social performance in maintaining member loyalty. This study aimed to analyze the leadership characteristics of the cooperative board, identify the level of member loyalty, and formulate strategic efforts to strengthen loyalty through effective leadership practices. A descriptive quantitative approach was employed using a survey of active members of KOPMA UNISBA. Data were collected through questionnaires and analyzed using descriptive statistics based on Yukl's leadership theory and Bhuyan's cooperative member loyalty framework. The findings indicate that the board's leadership characteristics are generally categorized as moderately good, while member loyalty remains at a moderate level. Communication, program innovation, and opportunities for member participation were identified as the main aspects requiring improvement because they influence transactional, participatory, emotional, and ideological dimensions of member loyalty. The study concludes that participatory, communicative, adaptive, and value-based leadership strengthens members' sense of ownership, encourages active participation, and supports the long-term sustainability of student cooperatives. These findings contribute to the development of leadership practices in student cooperatives by emphasizing democratic governance and active member participation as fundamental cooperative principles.

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