KINERJA USAHA KOPERASI MELALUI PENDEKATAN TINGKAT KESEHATAN KAITANNYA DENGAN PENCIPTAAN VALUE OF FIRM

Main Article Content

Rima Dasuki

Abstract

Savings and Loans Cooperative which is one of the Financial Institutions / Financing which is engaged in the financial services sector de facto has grown and developed rapidly throughout the archipelago and has a central and strategic position in supporting all productive sector productive economic activities. Considering the KSP / USP-Koperasi business activities, one of them is collecting public funds, of course, bringing the consequences that the management of KSP / USP-Koperasi must be handled in a healthy manner by considering the prudent principle. To safeguard and protect the level of public confidence in the KSP / USP-Koperasi from mismanagement or the possibility of possible deviations, KSP / USP-Koperasi or Regency / City Government must monitor and apply an Internal Control System (SPI) which must be implemented by KSP / USP-Koperasi itself on a regular basis. The health of the cooperative will greatly affect the value of the firm's co-operative and the benefits that the member will receive. This study is an early stage for conducting cooperative business performance research through health level approach in relation to the creation of value of firm and share holder equity, financed by Kemenristek Dikti fiscal year 2018.

Article Details

How to Cite
Dasuki, R. (2019). KINERJA USAHA KOPERASI MELALUI PENDEKATAN TINGKAT KESEHATAN KAITANNYA DENGAN PENCIPTAAN VALUE OF FIRM. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 1(1), 41–56. https://doi.org/10.32670/fairvalue.v1i1.4
Section
Articles

References

Adekunle,Bamidele;Henson, Spencer J. (2007). The Effect of Cooperative Thrift andCredit Societies on Personal Agency Belief: a Study of Entrepreneurs in OsunState, Nigeria.

Agarwal, Pankaj K.; Sinha, S.K. (2010). Financial Performance of MicrofinanceInstitutions of India, A Cross-sectional Study.

Bond,Jennifer Keeling. (2009). Cooperative Financial Performance and Board ofDirector Characteristics: A Quantitative Investigation.

Desrochers, Martin;Fischer, Klaus P.;Mai/May.(2005). The Power of Networks:Integration and Financial Cooperative Performance.

Dissanayake,D.M.N.S.W.(2012). The Determinants of Return on Equity: Evidencesfrom Sri Lankan Microfinance Institutions.

Ferrone,Caterina; Danilo,Tuccillo. The Growth of Social Cooperatives: Focus onFinancial Resource.

Ghalib, Asad Kamran. (2009). Measuring The Impact of Microfinance Intervention : aConceptual Framework of Social Impact Assesment by R. Srinivasan Self-HelpGroups as Financial Institutions.

Hesse,Heiko;Čihák, Martin.(2007).Cooperative Banks and Financial Stability.

Nilsson,Jerker. Co-operative Organisational Models as Reflections of the BusinessEnvironments.

Peraturan Menteri KUKM No 6 Tahun 2016 tentang kesehatan koperasi.Peraturan Menteri KUKM No 10 Tahun 2015 tentang kelembagaan.

Peraturan Menteri KUKM Nomor 15 Tahun 2015 tetang Pelaksanaan Kegiatan Usaha Simpan Pinjam Oleh Koperasi.

Peraturan Menteri KUKM No 17 Tahun 2015 tentang Pengawasan Koperasi.Peraturan Mentri No 14 Tahun 2009 Tentang kesehatan Koperasi.

Pollitt,Christopher.(2001). Integrating Financial Management and PerformanceManagement.

Subejo. The Role of Social Capital in Economic Development: an Introduction to Studyon Social Capital in Rural Indonesia.

Tucker, Michael; Miles, Gerard. (2002). Financial Performance ofMicrofinanceInstitutions.

Undang-Undang Nomor 25 Tahun 1992 tentang Perkoperasian.

Zeller,Manfred; Lapenu,Cécile; Greele, Martin. (2003). Measuring Social PerformanceofMicro-Finance Institutions.