Management Analysis of Internal Cooperative (CASE STUDY at KOPERASI “X”)

Abstract

This study aims to evaluate the internal control of the cooperatives X which should be a concern for the 
leaders and supervisors of the cooperatives. The study was conducted by comparing the internal control 
system run by cooperatives X with the theory of internal control systems. Data collection techniques used is 
interviews, observation, and direct research to the object. Based on the results of the cooperatives X internal 
control study, the internal control indicators include; An organizational structure that separates functional 
responsibilities properly, Authority systems and recording procedures that provide adequate protection to 
the assets of cooperatives, Healthy practices in carrying out the duties and functions of each organizational 
unit, Employees whose quality is under their responsibilities. From the test results on these indicators, it shows 
that the cooperative's internal control has been running well but there is some part that not running well, 
this is because there is several organizational structure and job description that not clear, the quality of 
employees is good enough. In addition, the procedure in cooperatives is not effective because it is not 
under existing procedures in theory.