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All Journal Gorontalo Accounting Journal YUME : Journal of Management JURNAL MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal
Shella Budiawan
Universitas Ichsan Gorontalo
Religion Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Production Cooperative Development Strategies: Management, HR, Digitalization, and Partnerships Hasyim, Nurhasmi; Budiawan, Shella; Piola, Marina Paramitha S.; Islaku, Nadia Pratiwi
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.700

Abstract

Production cooperatives in Indonesia through an examination of various empirical studies and relevant literature. The focus of the study is directed at cooperatives in the production sector such as handicrafts, food, and processing of agricultural products that represent the potential of a community-based economy. The research method uses a literature study approach by combining sources from scientific journals, research reports, and credible digital references. The results of the study show that production cooperatives face various obstacles, including weak institutional management, limited access to capital, low capacity of human resources, and the suboptimal use of digital technology in marketing and production. In addition, the low level of member participation in decision-making and supervision also affects the performance of cooperatives. On the other hand, cooperatives that are able to implement good organizational governance, innovate products and marketing, and build partnerships with the government, universities, and the private sector have proven to be more adaptive and competitive. Thus, the production cooperative development strategy needs to be directed at strengthening internal capacity, increasing innovation, and optimizing partnership networks to encourage business sustainability and improve member welfare
Financial Performance of Savings and Loan Cooperatives in Perspective Fund Management and Governance Ahmad, Cahyani; Ridho Rahmayanti, Siti; Aggriani Matowa, Regina; Budiawan, Shella
Jurnal Ilmiah Multidisiplin Amsir Vol 4 No 1 (2025): Desember
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat amsir.v4i1.674

Abstract

This study aims to analyze the financial performance of savings and loan cooperatives through a review of ten journals that review liquidity ratios, solvency, profitability, operational efficiency, and quality of cooperative governance. The method used is a literature study by combining analysis of scientific journals and online supporting data, so as to provide a comprehensive picture of the financial stability of the cooperative. The results of the study show that most cooperatives face problems of low liquidity, high dependence on debt, weak profitability, and suboptimal operational efficiency. Some cooperatives are even in the bankruptcy-prone zone based on the Altman Z-Score assessment. On the other hand, cooperatives that consistently apply financial statement analysis, have strong own capital, and implement good governance and transparency are proven to have more stable performance and higher levels of member participation. These findings confirm that improving the quality of accounting human resources, optimizing the use of information technology, discipline of financial ratio analysis, and strengthening risk management are urgent needs to maintain the sustainability of savings and loan cooperatives in Indonesia.
Co-Authors Aggriani Matowa, Regina Ahmad, Cahyani Hanapi, Nurisrawati Hasan, Septianti D. Sinta Hasmi, Nurul Hasri, Nurhalisa Hasyim, Nurhasmi Islaku, Nadia Pratiwi J, Juwita Kamaru, Izmiranty Putri Leofandy, Faidz Mohamad, Santi Ningko, Trislawati Ongku, Sartina Abd R. Panto, Natasya Yuliana Piola, Marina Paramitha S. R, Desak Ayu Kompyang Ridho Rahmayanti, Siti Rizka Yunika Ramly Saleh, Citra Tahaku, Nur Diyanti Talipi, Nuzlan Winda Winda