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


  • Paulus Sugianto Yusu ,Ajeng Salsabila Ghaniyya ,Putri Shinta Indryani ,Julius Hansel ,Maharani Putri Rahmawati ,Nilam Cahya Melinia ,Djoko Roespinoedji Widyatama University


Internal Control, Cooperatives


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.