Analysis of Internal Control System and Standard Operating Procedures Upn Yogyakarta Cooperatives to Support Good Corporate Governance
Central Asian Journal of Social Sciences and History, 4 (9):
76-86 (September 2023)Zusammenfassung
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.