Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi

Enggar Diah Puspa Arum; Ilham  Wahyudi; Rico  Wijaya; Wiralestari Wiralestari; Aulia Beatrice  Brilliant

doi:10.55927/jpmb.v3i11.11893

Authors

Enggar Diah Puspa Arum Universitas Jambi
Ilham Wahyudi Universitas Jambi
Rico Wijaya Universitas Jambi
Wiralestari Wiralestari Universitas Jambi
Aulia Beatrice Brilliant Universitas Jambi

DOI:

https://doi.org/10.55927/jpmb.v3i11.11893

Keywords:

Accountable, Fair, Independent, Responsible, Transparent

Abstract

The failure of organizations to implement governance effectively allows for various problems, including fraud, that have the potential to bring the organization to destruction. One case of ineffective cooperative governance occurred at KUD Selikur Makmur located in South Bahar District, Muaro Jambi Regency, Jambi Province. The purpose of this community service is to assist KUD Selikur Makmur in improving its governance and financial management. The Plan Do Check Act (PDCA) method, which is divided into three stages-preparation, implementation, and evaluation-was used to carry out the activities. This community service activity resulted in a governance model for KUD Selikur Makmur and improved the knowledge and skills of financial staff in carrying out their activities.

Downloads

Download data is not yet available.

References

ACFE. (2020). Survei Fraud Indonesia 2019.

Akhmad Nazaruddin, D. H., Yulia, M. M., Putri, H., Lina, M. S., & Siregar, D. (2021). Manajemen Koperasi.

Arum, E. D. P., Yustien, R., Olimsar, F., Firza, E., & Wendry, W. S. (2022). Penguatan Pengelolaan Keuangan Desa Lolo Kecil Kabupaten Kerinci Menuju Good Village Governance. Jurnal Inovasi, Teknologi Dan Dharma Bagi Masyarakat, 4(1), 28–32. https://doi.org/10.22437/jitdm.v4i1.19261

Awang, N., Hussin, N. S., Razali, F. A., & Abu Talib, S. L. (2020). Fraud Triangle Theory: Calling for New Factors. Insight Journal, 7(1), 54–64. https://doi.org/10.24191/ij.v7i1.62

BPS. (2024). Statistik Indonesia 2024.

Chandra, A. (2019). Dimensi Good Cooperative Governance Koperasi Konvensional Dan Koperasi Syariah di Pekanbaru. Al-Amwal , 8(2), 126–140.

Cheliatsidou, A., Sariannidis, N., Garefalakis, A., Azibi, J., & Kagias, P. (2023). The international fraud triangle. Journal of Money Laundering Control, 26(1), 106–132. https://doi.org/10.1108/JMLC-09-2021-0103

Dasuki, R. E. (2018). Kajian Good Corporate Governance Pada Koperasi Simpan Pinjam Dan Pembiayaan Syariah. Jurnal Study and Management Research, 15(1), 53. https://doi.org/10.55916/smart.v15i1.9

Faizal, I., Nanda, I., Ariestiandy, D., & Ernawati, T. (2021). Pengembangan Sistem Informasi Pengelolaan Keuangan Bagi Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Sistem Komputer Dan Informatika (JSON), 3(2), 81. https://doi.org/10.30865/json.v3i2.3590

Harpan, D., & Kuntadi, C. (2023). Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model. https://gemawiralodra.unwir.ac.id/index.php/gemawiralodra

Hasbi Sabirin. (2020, November 4). Mantan Ketua KUD Selikur Makmur Divonis 4,6 Tahun Penjara, Terbukti Gelapkan Uang Koperasi . TribunJambi.Com. https://jambi.tribunnews.com/2020/11/04/mantan-ketua-kud-selikur-makmur-divonis-46-tahun-penjara-terbukti-gelapkan-uang-koperasi

Homer, E. M. (2019). Testing the fraud triangle: a systematic review. Journal of Financial Crime, 27(1), 172–187. https://doi.org/10.1108/JFC-12-2018-0136

Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2022). The fraud triangle – an alternative approach. Journal of Financial Crime, 29(3), 908–924. https://doi.org/10.1108/JFC-07-2021-0159

KNKG. (2022). Pedoman Umum Governansi Koperasi Indonesia (PUG-KOPIN).

Marlina, E. (2019). Pengaruh Good Cooperative Governance Terhadap Kinerja Koperasi di Kota Pekanbaru, Riau. Jurnal Akuntansi Dan Ekonomika, 9(1), 11–21.

Nainggolan, K., Parulian, T., & Siregar, A. U. (2016). Indikator Membangun Good Cooperative Governance, untuk Menumbuhkan Kepercayaan Masyarakat terhadap Koperasi, Studi di Kota Medan. In Universitas Medan, Area karlonta@ yahoo. com (Vol. 14, Issue 2). http://dx.doi.org/10.

Rinaldo, N. S. M., Oktavia, R., & Amelia, Y. (2022). Fraud Triangle Perspective on The Tendency of Fraudulent Financial Statements in Non-financial State-Owned Enterprises. Asian Journal of Economics and Business Management, 1(2), 58–66.

https://doi.org/10.53402/ajebm.v1i2.86

Saputra, P. W., & Noviari, N. (2018). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi di Kabupaten Badung. E-Jurnal Akuntansi, 793. https://doi.org/10.24843/EJA.2018.v24.i01.p30

Titin, A., & Wahyudin. (2021). Pengaruh Implementasi Prinsip Good Corporate Governance (GCG) Terhadap Kinerja Keuangan. Prosiding Seminar Nasional: Adaptasi Dan Sinkronisasi Kebijakan Pembangunan Memanfaatkan Momentum New Normal Pasca Covid-19, 147–158.

Van Akkeren, J. (2018). Fraud Triangle: Cressey’s Fraud Triangle and Alternative Fraud Theories. In Encyclopedia of Business and Professional Ethics (pp. 1–4). Springer International Publishing. https://doi.org/10.1007/978-3-319-23514-1_216-1