<![CDATA[This study aims to analyze the effectiveness of the internal oversight function on the operational performance of the Red and White Village/Sub-district Cooperative (KKMP) Semolowaru. The research is motivated by the importance of internal oversight as part of cooperative governance to ensure transparency, accountability, and the achievement of organizational goals, particularly for developing cooperatives. The study uses a qualitative approach with a case study method through interviews, observations, and documentation of the management, supervisors, mentors, and members of the cooperative. The analysis was conducted using the Committee of Sponsoring Organizations (COSO) framework which includes the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that internal oversight has been running well through routine monitoring, periodic evaluation, and follow-up on supervisory recommendations, although it still requires improvements in aspects of system formalization, audit standards, and documentation. The cooperative's operational performance also shows good results, characterized by effective working capital management, increased compliance with procedures, transparency in reporting, and the absence of operational irregularities. Overall, the effectiveness of internal oversight has made a positive contribution to improving the accountability, quality of governance, stability, and operational performance of KKMP Semolowaru in a sustainable manner.]]>
