Pengaruh Ukuran Koperasi, Jenis Koperasi Serta Pengalaman Kepengurusan Manajemen Terhadap Kualitas Sistem Pengendalian Intern Pada Koperasi Di Kabupaten Tabanan

Abstract

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

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“…Sistem pengendalian internal adalah kebijakan internal organisasi yang bertujuan memperkuat praktik tata kelola yang baik di dalam organisasi. Kebijakan ini meliputi struktur organisasi, metode dan ukuran-ukuran yang dikoordinasikan untuk menjaga kesejahteraan organisasi, mengevaluasi ketelitian dan keandalan dalam akuntansi, meningkatkan efisiensi dan meningkatkan kepatuhan terhadap kebijakan manajemen JAA 5.2 (Priliandani, Juniariani, & Mariyatni, 2018). Putri (2013) menyatakan sistem pengendalian internal pemerintah dapat digunakan untuk memperbaiki kinerja pemerintah karena dapat membantu mengawal seberapa besar jumlah penggunaan dana publik yang digunakan pemerintah pusat maupun pemerintah daerah serta sejauh mana target value for money (efektivitas, efisiensi, ekonomis) dapat diraih.…”

Faktor-Faktor Pengendalian Internal Terhadap Akuntabilitas Laporan Keuangan

“…Aktivitas pengendalian memiliki berbagai tujuan dan diterapkan pada berbagai jenjang organisasi dan fungsi. Aktivitas pengendalian adalah kebijakan dan prosedur yang membantu meyakinkan bahwa perintah manajemen telah dijalankan (Priliandani et al, 2018). Dalam pelaksanaan aktivitas pengendalian terdapat pemisahan fungsi yang merupakan kunci dari pelaksanaan sistem pengendalian intern.…”

Edukasi Entrepreneurial Marketing Bagi Koperasi Pasca PPKM Covid-19

“…Koperasi dimana identitas anggota sebagai pemilik dan nasabah konsumen jasa dan atau produsen jasa. Menurut Jannah, (2022) dan Priliandani et al,(2018), Koperasi jasa melakukan kegiatan usaha berupa layanan non simpan pinjam bagi anggota dan atau non anggota. Dalam status anggota sebagai konsumen jasa, maka koperasi yang didirikan adalah koperasi pengadaan jasa.…”