Analysis of Internal Control System and Standard Operating Procedures Upn Yogyakarta Cooperatives to Support Good Corporate Governance

Kunti Sunaryo; Zuhrohtun; Indra Kusumawardhani; Siwi Hardi Astuti

Kunti Sunaryo Economic and Business, UPN “Veteran Yogyakarta
Zuhrohtun Economic and Business, UPN “Veteran Yogyakarta
Indra Kusumawardhani Economic and Business, UPN “Veteran Yogyakarta
Siwi Hardi Astuti Agriculture, UPN “Veteran Yogyakarta

Keywords: Cooperatives, Good Corporate Governance, Internal Control System, Standards Operating Procedures

Abstract

The increasingly tight competition between cooperatives and other financial institutions forces UPN Yogyakarta cooperatives to implement proper governance to provide good services in order to increase member trust. The concept of GCG is not only limited to being implemented in large companies, but can also be implemented in SMEs or cooperatives. The implementation of good governance in cooperatives is the hot issue and is intensively socialized by the State Ministry of Cooperatives and SMEs. The challenges of managing cooperatives are increasingly complex in the era of globalization. Performance measurement using GCG principles supports efficient and effective cooperative governance so as to further improve cooperative performance and cooperative services to its members.

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