Management of Cooperatives in Improving Financial Performance in East Java, Indonesia

DOI

10.2991/icracos-19.2020.20How to use a DOI?

Keywords

Cooperative Management, Financial Performance, Internal Control, Profit, AMM

Abstract

The purpose of this study is to analyze cooperative management in improving financial performance in East Java, Indonesia. Cooperative management in this study includes internal control, and the implementation of the annual member meeting (AMM). Financial performance is measured by a report on the calculation of cooperative operating results. Responsibility for collective management will be conveyed to AMM. AMM measurements are measured at the implementation of an annual member meeting. The research data uses secondary data in the form of financial reports and annual member meeting reports. The object of this study was 159 cooperatives in East Java, Indonesia. This study uses multiple regression analysis with SPSS. The results of internal control research have a significant influence on financial performance. The implementation of member meetings does not have a significant effect on financial performance.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Eni Wuryani
PY  - 2020/01
DA  - 2020/01
TI  - Management of Cooperatives in Improving Financial Performance in East Java, Indonesia
BT  - Proceedings of the International Conference on Research and Academic Community Services (ICRACOS 2019)
PB  - Atlantis Press
SP  - 99
EP  - 102
SN  - 2352-5398
UR  - https://doi.org/10.2991/icracos-19.2020.20
DO  - 10.2991/icracos-19.2020.20
ID  - Wuryani2020/01
ER  -