Consumer Cooperatives Research Articles

ANALISIS PENERAPAN AKUNTANSI PADA KOPERASI KONSUMEN PEGAWAI REPUBLIK INDONESIA XYZ

This research was conducted at the XYZ Republic Of Indonesia Employee Consumer Cooperative. This study aims to determine whether the application of accounting ar cooperative is in accordance with generally accepted accounting principles. The data used are primary data an secondary data. Data collection techniques used are interviews and documentation. Several deficiencies can be found in this study, some of these deficiencies ar that cooperatives places risk fund accounts in current liabilities, and cooperatives do not explain reserve funds in the Notes To Conslidated Financial Statements. After conducting research on cooperative, it can be concluded that the application of accounting to the XYZ Republic Of Indonesia Employee Consumer Cooperative is not accordance with generally accepted accounting principles.

Agricultural Consumer Cooperation of the Saratov Region: Experience and Problems of Development

The state and directions of development of agricultural consumer cooperation in the Saratov region are analyzed, the experience of individual cooperatives in various fields of activity is presented. The directions and effectiveness of the use of state support funds for the development of the SOC are given. Proposals have been developed for the development of cooperation in the countryside and the improvement of the activities of cooperatives.

The Role of Working Capital and Number of Members in Increasing Profitability of Tokosa Sahabat Sejati Consumer Cooperation (KK Tokosa Ss) in Gunungsitoli City

This study aims to determine the role of working capital in increasing profitability and the role of the number of members in increasing profitability in the Tokosa Sahabat Sejati consumer cooperative (KK Tokosa SS). The type of research used in this research is descriptive quantitative research which in this study will describe the extent to which working capital and the number of members can play a role in increasing the profitability of KK Tokosa S.S. in Gunungsitoli City. The working capital owned by KK Tokosa S.S for the periods of 2019, 2020, 2021 has increased and decreased working capital. . It can be said that the management of working capital has not been efficient Likewise, the number of members has been unstable for 3 consecutive years because there have been members who have entered and also those who have left. The level of profitability obtained by cooperatives by calculating the ROA formula fluctuates or is unstable every year. In 2019 it was 21.06%, in 2020 it was 17.11% and in 2021 it was 16.32. On the other hand, using ROE also still has a profit, the level of the amount of increase is still unstable, in 2019 it was obtained 5%, in 2020 it was 2.03% and in 2021 it was 2.80%. Whereas in calculations using the ROI formula, it also experienced fluctuations due to the covid pandemic in 2020. Where in 2019 it was 5.82%, in 2020 it was 2.39% and in 2021 it was 2.70%.

Adoption of green supply chain management in developing countries: role of consumer cooperation, eco-design, and green marketing.

This study investigates the influence of consumer cooperation, eco-design, and green marketing on the adoption of green supply chain management in developing countries. The mediating role of innovation in this relationship is also examined. A survey method was employed, using a questionnaire adapted from previous studies. The sample comprised 250 respondents who were employees of small and medium size and multinational manufacturing industries in Bangladesh. Smart partial least squares (PLS) are currently being used for data analysis, while PLS-structural equation modeling is being employed to assess measurement and structural models. The findings reveal that consumer cooperation, eco-design, and green marketing significantly affect innovation. Furthermore, innovation acts as a mediator between these variables and the adoption of green supply chain management. This study identifies green supply chain management practices that have the potential to enhance organizational performance and motivate companies to implement strategic and operational changes, leading to significant economic, social, and environmental impacts. The research holds significant importance for emerging economies and green supply chain adoption considering the constraints at both organizational and government levels. It provides a framework for a synergistic combination of asset-based elements, innovation, and green supply chain management, benefiting small and medium size organization, multinational corporations, and the supply chain sector in achieving sustainable development goals. The implications of this study extend to supervisors and managers in the corporate world, assisting them in making informed decisions. By expanding the existing literature on the consumer cooperation, eco-design, and green marketing model to include green supply chain management, this study contributes to the field. However, it should be noted that the findings and recommendations may be influenced by contextual factors, and therefore, future research should explore other countries to identify regional and specific sectors, enabling a broader perspective and comparisons as well as green related aspects and performances.

Pengaruh Ukuran Koperasi Dan Jenis Koperasi Terhadap Kualitas Sistem Pengendalian Intern (Studi Kasus pada Koperasi di Kabupaten Tana Toraja)

This study aims to determine the effect of cooperative size and type of cooperative on the quality of the internal control system in cooperatives in Tana Toraja Regency. This type of research is quantitative research. The data analysis techniques used are: 1) Testing the quality of the data, namely the validity test and reliability test, 2) The classic assumption test consisting of the normality test, multicollinearity test and heteroscedasticity test, 3) Multiple linear regression analysis, 4) The coefficient of determination (), and 5) Test the hypothesis, namely the t test and F test. The results of this study indicate that: 1) the size of large cooperatives has a greater influence on the quality of the internal control system, namely 36.00, while the size of medium cooperatives has an effect of 32.81 and small cooperatives have an influence at 17.20. 2) consumer cooperatives have a greater influence on the quality of the internal control system that is equal to 27.61, while savings and loan cooperatives have an influence of 27.11 and service cooperatives have an influence of 15.54. and 3) Cooperative size and type of cooperative simultaneously have a positive and significant effect on quality internal control system, this is indicated by the significant value of the size of the cooperative (0.000) and the type of cooperative (0.046) <0.05.

MURABAHAH FINANCING MECHANISM IN SHARIA CONSUMER COOPERATIVE MITRA NIAGA SEJAHTERA LAMBARO ACEH BESAR, INDONESIA

One of the financial institutions that contribute effectively to channeling business capital financing is the Sharia Consumer Cooperative Mitra Niaga Sejahtera located in Lambaro Aceh Besar. This institution is supervised by the Sharia Supervisory Board which is tasked with overseeing the operations and practices of LKS in order to adhere to sharia principles. This research examines murabahah financing and looks at the extent of the supervision of the Sharia Supervisory Board at the Mitra Niaga Sejahtera Sharia Consumer Cooperative. So that it raises questions about the murabahah financing mechanism based on the DSN MUI Fatwa Review. In this study the authors used a type of qualitative research and produced data in the form of descriptive analysis. Data collection techniques using interview techniques in the field and documentation. The results of the research obtained that the initial mechanism to become a member / prospective member of murabahah financing is by submitting application for murabahah business capital financing with predetermined conditions, ensuring that murabahah financing is on target, checking the pillars such as contracts, parties to the transaction, objects, objectives and benefits of the financing.

Символические ресурсы локальных культур в экономике впечатлений

In the post-industrial world, traditional communities are becoming active participants in market interactions, employing the mechanisms of capitalization of their local cultures’ material and symbolic components. The theoretical model of symbolic resources helps to identify both common and specific traits of the cultural institutes that determine the value of the “location” in the economic exchange, social communication and artistic processes. The concepts of creative industries demonstrate complementarity of the approaches to the analysis of cultural commodification that have developed in the economy of culture and within cultural studies. The interdisciplinary perspective reflects the way cultural industry operates at the level of actors, products of their co-production and their cooperation spaces. The experience economy theory shifts the focus from the consumption of ready products to the audiences’ involvement in the processes of personal transformation in local cultural contexts. The conversion of a customer’s situational experience to a sustainable need for cultural participation takes consequent steps. Each step adds value to the material and symbolic assets of an area. The model of the value chain of experience localization shows how the mutual influence of creation, production, consumption and dissemination of goods and services allow the viewer to co-participate in a “play” on the local “cultural stage”. The interaction of semiotic codes and material base of creative products frames the cooperation of creators, marketers and consumers in each sector of the local experience production. Preservation of traditions that represent the local communities’ way of life and their historical memory is an important strategy of creative businesses on the regional, national and global markets. The theory describing how the actors of the experience economy articulate the symbolic resources of certain territories can be used to analyse innovations within creative entrepreneurship and to evaluate the current state of traditional cultures.

The effect of entrepreneurial orientation and knowledge management on organizational performance through innovation

This study aims to examine the effect of entrepreneurial orientation, knowledge management, and innovation on organizational performance. This study uses explanatory research with a quantitative approach. The population in this study was made up of Malang City consumer cooperatives. The study employed the purposive sampling technique. The sample in the study was 60 consumer cooperatives. Data was collected through surveys, documentation, and the use of Likert scales to test instruments. The data was analyzed using Structural Equation Model Partial Least Squares (SEM-PLS) modeling. The results of this study indicate that entrepreneurial orientation and knowledge management can directly improve organizational performance. However, unlike knowledge management, entrepreneurial orientation cannot increase innovation. Organizational performance can be directly improved by innovation. Innovation is unable to mediate between entrepreneurial orientation and organizational performance. However, innovation is able to mediate the relationship between knowledge management and organizational performance. The findings of this study suggest that consumer cooperatives in Malang City can improve organizational performance by optimizing entrepreneurial organizations and knowledge management.

Pengukuran Kinerja Keuangan Koperasi Dengan Pendekatan Rasio (Studi Pada Koperasi Osseda Faolala Perempuan Nias 2019-2022)

The purpose of this research is to determine the financial performance of the Nias Women's Osseda Faolala Consumer Cooperative (K-OFPN) in Gunungsitoli City in 2019 – 2022 using the profitability ratio, liquidity ratio and solvency ratio approach.
 In this study using a type of quantitative descriptive research, namely a series of activities starting from data collection, processing and interpretation or interpreting it using financial formulas so that it can provide a clear picture of the situation under study, while the data used in this study are financial report data. from 2019-2022.
 The results of the analysis of the financial performance of the Nias Women's Osseda Faolala Consumer Cooperative (K-OFPN) using the financial ratio analysis approach are quite good, but improvements are still needed in terms of financial management.

Pricing strategies of corporations and consumer co-operatives in the food retail sector: Evidence from England, Sweden, and the Netherlands

Pricing strategies of corporations and consumer co-operatives in the food retail sector: Evidence from England, Sweden, and the Netherlands

The Hansalim Life Movement and new cooperativism in South Korea

The concept of New Cooperativism (NC) marks a shift in thinking and practice among a growing number of academics and activists seeking to draw the global co-operative movement back to its roots in the values of mutual solidarity and resistance against oppression. Crucially, it moves the debate beyond economic arguments for co-operative models to introduce a more holistic perspective which explores the political, ecological, social, and ethical implications of more inclusive forms of co‑operation. Until now, however, the literature on NC has focused on its emergence in North America, Europe, and South America since the 1970s. This article argues that the Hansalim Life Movement shares many of the values and characteristics of NC. Hansalim’s growth into a large multi-stakeholder federation of producer and consumer co-operatives gives them unique insights into the opportunities and challenges of implementing NC values in practice. To demonstrate the alignment of Hansalim with the emerging concept of NC, I present a re-framing of NC across four dimensions which forms the basis of a brief outline of Hansalim’s values, structure, and activities. These are: purpose, ethic, political-economic orientation, and governance. I conclude by suggesting four lines of enquiry through which to enrich the concept of NC.

Analisis Gabungan Sisa Hasil Usaha Koperasi Di Provinsi Jawa Timur Periode 2012-2021

In Indonesia, there must be a business entity that plays a role in creating an advanced, just and prosperous society, which prioritizes mutual welfare, and a form of business called a cooperative. One of the cooperative performance indicators that is important to analyze is the remaining results of operations, which can be used as a source of income for the cooperative and its members. Through this analysis, it is hoped that detailed and comprehensive information can be obtained regarding the performance of cooperatives in the province of East Java, especially in terms of remaining operating results. This information can be used as a reference for cooperatives and the government in formulating more appropriate strategies and policies in developing cooperatives in the region, as well as encouraging more inclusive and sustainable economic growth. In the economic structure of this province, there are two types of cooperatives that play an important role, namely sharia cooperatives and conventional cooperatives. One of the provinces in Indonesia that has a large number of cooperatives is East Java. Such as consumer cooperatives, savings and loan cooperatives, agricultural cooperatives, farmer cooperatives, fishing cooperatives, credit cooperatives, producer cooperatives, and a large number of other types of cooperatives are among the many types of cooperatives. In East Java, there are various cooperatives that have succeeded in increasing the welfare of members through good and efficient business management. Apart from own capital, there is also capital from outside the cooperative which affects the SHU level in East Java Province.

The moralities of consumption and interactions among consumer cooperatives in East Asia

Alternative food networks are embedded in sociocultural contexts and have developed distinctive features in different regions, but the literature has generally overlooked how AFNs interact and build networks across countries. This paper fills this gap by analyzing how consumer cooperatives in Taiwan have been inspired by pioneers in Japan, and how Taiwan AFNs now influence their counterparts in China. It shows that specific social material arrangements consist of translated books, the intermediary organizations and mutual visits facilitating a sequence of influence among consumer cooperatives across national borders. These social material arrangements disseminate a specific morality of consumption, teiki, that has reframed the food consumer as a ‘life person’, designed solidarity economies for ‘collective purchasing’, and established local distribution stations for agrifood education or policy advocacy. The paper illustrates how AFNs in East Asia share similar moralities of consumption, but have also adapted teiki to different social contexts and developed different imaginations of consumer citizen.

“Indigenous” Cooperatives Supporting SDGs Development in Indigenous Communities: a study of social and communication (Case: The Consumer Cooperative of Warga Sauyunan, Kampung Naga, Regency of Tasikmalaya, West Java, Indonesia)

The purpose of this study is to describe the role of cooperative, namely The Consumer cooperative of Warga Sauyunan, in supporting SDGs development in indegenous community at Kampung Naga, The Regency of Tasikmalaya, West Java, Indonesia. The kampong consists of 101 house-hold and 300 people. This study was based on the background of poverty issues as the main problem faced in Indonesian socio-economy, especially in rural areas, and the issue of sustainability of community development. Cooperative development program could be seen as one effort to reduce poverty through community based development (CBD) by paying attention to the SDGs principles . This study used desciptive method. This research resulted in some findings: (1) cooperative could support the indegenous community in Kampung Naga by promoting their economy, and by strengthening social ties and network in the communities, (2) cooperative practice and principles are in line with the social values and princples of the community in which they always keep the harmonious relationship with the nature, (3) indegenous communication pattern of the community is the local wisdom which support cooperative development in indegenous community and SDGs principle. This research has implications for policies of developing the cooperative development program for other indegenous communities in Indonesia. It also has implication on the adoption of cooperative concept and principles by indegenous people as a new mind-set for more productive, valuable and sustainable development.

КЛАСТЕРНЫЙ ПОДХОД В РАЗВИТИИ СУБЪЕКТОВ МАЛОГО АГРОБИЗНЕСА

The number of small agricultural business entities includes agricultural enterprises of various organizational and legal forms (with the exception of state and municipal enterprises, dependent and subsidiaries and partnerships), as well as agricultural consumer cooperatives, peasant (farmer) households, and household households. At present, the small agricultural business of the Republic of Tatarstan is represented by over 470 thousand personal, about 3 thousand farms and more than 300 agricultural consumer cooperatives. Personal subsidiary farms use 
 1 499.3 thousand hectares of agricultural land, and private farms own more than 312 thousand hectares of arable land, or 9% of the area of the entire arable land of the republic. If we consider the share of small agribusiness entities in the structure of the region's economy, then almost half of the gross agricultural output falls on them. To improve the efficiency of small agribusiness, the further development of small enterprises is associated with their clustering. This article examines the advantages of the cluster approach in the activities of small agricultural businesses. The clustering of small agribusiness entities opens up more opportunities for expanded production. Small enterprises that are members of the agro-industrial cluster increase their competitiveness and position in the commodity market. Functioning within clusters can contribute to the production of goods, endowing them with other properties and, accordingly, conquering new market niches. The stable development of regions, economic growth in production in many areas of the agro-industrial complex in recent years create real prerequisites for the creation of local clusters. Compared to Russia, in developed countries, clusters have been created for decades and, importantly, they show real profitability, as well as the inclusion of organizations in such clusters contribute to the exchange of experience in doing business. For the further development of small businesses, it is necessary to use a cluster approach, the advantages of which are the expansion of sales markets for products, the full cycle of production of finished products, savings with large volumes of purchases.

ГАСТРОНОМИЧЕСКИЙ ТУРИЗМ КАК ПЕРСПЕКТИВНОЕ НАПРАВЛЕНИЕ РАЗВИТИЯ ИНДУСТРИИ ГОСТЕПРИИМСТВА

The subject of research is gastronomic tourism. The purpose of the study is to consider the prospects for the development of gastronomic tourism in the regions of Russia on the basis of cooperation with small and medium businesses. The objectives of the study are to study the main directions of gastronomic tourism and the most popular destinations in this segment, assess the effectiveness of tourism development in Russia and the Republic of Bashkortostan, and identify prospects for the development of gastronomic tourism in Russia. The novelty of the study: the characterization of Russian gastrotourism in general and the Republic of Bashkortostan is given against the backdrop of an unstable situation, restrictions on foreign travel, a decrease in household income, and an increase in demand for the organization of domestic tourism. Conclusions: The cult of food now occupies a fairly high position. The development of ethno- and gastronomic tourism, the preservation of folk crafts, crafts, traditions and customs of the rural population in the production of unique national food products and dishes are facilitated by the revival of consumer cooperation in the countryside.

Структурно-функциональные модели обработки информации в вертикальных бизнес-процессах в системе управления сельскохозяйственными потребительскими снабженческо-сбытовыми кооперативами

The management system of agricultural consumer supply and marketing cooperatives is considered. This system is a structure containing three levels of hierarchy: the first level includes control elements; the second level contains agricultural business representatives of the middle level; the third level includes agricultural producers. The article shows that the business processes of the agricultural producer and in his interaction with customers are end-to-end. The paper describes the flows of informational and material nature from an agricultural consumer supply and marketing cooperative (an integrator farm) to a personal subsidiary plot and from a personal subsidiary plot to an agricultural consumer supply and marketing cooperative (an integrator farm). Four structural and functional models of an agricultural consumer supply and marketing cooperative are created: one which is organised on the basis of an integrator farm; one which has an associated member, that is a processing enterprise; one which includes credit or insurance agricultural consumer cooperatives; one which sells products through chain stores. The analysis of the information exchange mechanisms during the agricultural producers’ integration is carried out. Moving material and financial flows within the models are presented. It is shown that the created models are necessary for developing route maps of business processes for reporting information in business logics language.

Doctrine and normative issues of determining the composition of participants of business and other types of business companies

In the scientific article, the author conducted a scientific study of doctrinal and regulatory issues of determining the composition of members of economic and other types of entrepreneurial companies. On the basis of the conducted research, the author came to the conclusion that the participants of entrepreneurial societies are natural persons (citizens of Ukraine, foreign citizens and stateless persons, including those who are natural persons-entrepreneurs in accordance with the legislation of Ukraine or another state), legal entities, registered in Ukraine, foreign legal entities, the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state. The participation of the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state in the activities of cooperatives through legal entities under public law is impossible. At the same time, the participation of legal entities under private law, created by the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state, in the activities of service and consumer cooperatives is possible. The right to participate in the activities of entrepreneurial companies is available to natural persons who have partial or full civil legal capacity starting from the age of 14. Exceptions are: members of full partnerships and full members of limited partnerships, which can only be natural persons of legal age or minors who have been granted full civil legal capacity, as well as members of cooperatives, which can be natural persons over 16 years of age. In our opinion, the participation of persons aged 15 to 16 years in the activities of a production cooperative should be allowed, subject to obtaining the consent of one of the parents or a person who replaces them for work in such a corporate association. It is also advisable to lower the age at which membership in a cooperative is allowed from 16 to 14 years old, which will improve the legal regulation of the legal personality of members of business associations and members of cooperatives, taking into account the specifics of membership in a production cooperative.

Peranan Lembaga Penunjang Terhadap Pengembangan Agribisnis Stroberi Di Kabupaten Bolaang Mongondow Timur

This study aims to determine the supporting institutions for strawberry agribusiness, and the role of supporting institutions in the development of strawberry agribusiness in Mooat Village and South Bongkudai Village, East Bolaang Mongondow Regency. This research was conducted from May to August 2022. This research method uses a survey method. The research locations are all areas that grow strawberries. The data used in this study are primary data and secondary data. Primary data were obtained from respondents, namely farmers and institutions that support the development of strawberry agribusiness, namely agribusiness supporting institutions. Secondary data was obtained from the government, sub-district office, mooat village office, and literature studies. The sampling method used is multistage random sampling. Data analysis used in this research is descriptive analysis. The results showed that agribusiness supporting institutions in East Bolaang Mongondow Regency included Bank BRI, Bank SulutGo, BNI, and BPR, Savings and Loans Cooperatives, Producers Cooperatives, Consumer Cooperatives, Service Cooperatives, Multi-Business Cooperatives. Research and Technology Institutions in the form of Agricultural Vocational Schools, and Universities. Fisheries and Forestry Extension Center (F2EC), Production Facilities Agency.

Bimbingan Teknis Tata Cara Rapat Anggota Tahunan Koperasi Berdasarkan Peraturan Perundang-Undangan di Koperasi Konsumen Sinergitas Lima Pilar

This community service activity in the form of technical guidance on the procedures for the Annual Member Meeting (RAT) of the Cooperative is carried out in order to provide understanding to the management, supervisors and members of the cooperative. This technical guidance is carried out directly when the Five Pillar Synergy Consumer Cooperative implements the RAT for the 2021 Fiscal Year. This direct practical technical guidance activity is very effective, so that the management, supervisors, and members of the cooperative simultaneously gain knowledge and understanding of the procedures for -RAT cooperative according to statutory provisions