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All Journal Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat
Rubiyanty, Inggrid Marisca
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency Rubiyanty, Inggrid Marisca; Mubaroq, Afiq Chamim; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2400

Abstract

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.
Co-Authors Ascaryan Rafinda Eliada Herwiyanti Fatimah Azzahrah Hijroh Rokhayati, Hijroh Mubaroq, Afiq Chamim Oktaviana, Amelita Rasyad, Muhammad Iffadel Uyun, Linatul Yanuar E. Restianto