Analysis Of Good Corporate Governance In Cooperatives (Information Systems Approach Case Study Of Setia Budi Women Cooperative In Malang)

Ida Nuryana

Increasing social welfare in the economic sector is deemed to need improvement. Cooperatives emerge and develop and compete with competitors in other financial fields, in this case an underlying organizational system is needed for cooperative management so that the atmosphere within the cooperative becomes good, professional, tough, independent, responsible, transparent, supported by the use of technology to create efficient and effective control. Cooperatives can also increase SHU for cooperative members. The responsibility system known by the Loyal Budi Women's Cooperative is proven by an NPL of 0 (zero). The type of research used is a research and development (RnD) approach using descriptive analysis. Data collection strategies use questionnaires (reliability and validity tests), observation and interviews. Data analysis technique where the elements of Good Corporate Governance (GCG) are transparency, accountability, responsibility, independence, fairness and equality and the information system uses a Linkert scale. The results obtained are that the information system has an average of 2.52 implemented but has not become a priority in terms of ease of obtaining information and use of information technology, member participation is 4.20, quite good in improving members' welfare, the principle of transparency has an average of 4.02 can be implemented well and quite realized, financial reporting that has been audited by the Public Accounting Firm (KAP) and submitted at the RAT and support from the responsibility system which is a value system in consensus deliberation, mutual cooperation. Independence with an index of 3.83 is quite realized, the principle of cooperative management responsibility is the initial capital for building a cooperative. The principle of accountability with an index of 3.71 can be implemented well, the responsibility of the management if members do not make loan payments smoothly and if there is misuse of operational money, neglect of duties, carrying out their duties not carefully is a shared responsibility and the performance of the management can be assessed by the success of profits and increasing the SHU and number of members. The principles of fairness and equality 3.94 are implemented well, because there are no differences in SARA elements.

2024/06/15

Cooperatives, Good Corporate Governance, Information Systems

594

599

3047-857X

Proceedings of the International Symposium on Management (INSYMA)

Fakultas Bisnis dan Ekonomika, Universitas Surabaya

21