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Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.

Green Companies are a necessity for businesses to ensure sustainability in environmental management, preventing pollution and environmental damage during construction, production, or when products or services are used by customers, even up to the point of disposal. To provide satisfaction to tourists, tourist attractions must have adequate facilities to support the needs of tourists during their visit and to fulfill their expectations. Green industries and tourism play a crucial role in local economic development and environmental conservation. This study aims to provide assistance to green industries and tourism facilities in Kampung Batik Malon, focusing on sustainable development and empowerment of the local community. Assistance is provided through skills training to improve the quality of batik products and introduce environmentally friendly production techniques. In addition, the development of tourism facilities, such as homestays based on local culture and interactive batik galleries, is implemented to enhance the attractiveness of the tourist destination. Local community empowerment is carried out through participation in the decision-making process and the establishment of cooperatives to improve market access. The assistance also involves a sustainable approach to managing industrial waste and promoting environmentally friendly practices. The results of this assistance implementation show a significant increase in the quality of batik products, an increase in the number of tourist visits, and an increase in the income of the local community. Additionally, Kampung Batik Malon has successfully reduced its environmental impact through more sustainable production practices. Therefore, this activity contributes to sustainable development by demonstrating that the integration of green industries and tourism can be a successful model for strengthening the local economy while preserving the environment. Furthermore, this research provides guidance for other villages that wish to adopt a similar approach in developing the local potential of tourist attractions.

The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation.  The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium enterprise (UMKM) actors. The research’s results indicated that KSP Kopdit Pintu Air played a role in providing capital for micro, small, and medium enterprises. The also act as marketing facilitators, aiding members in promoting their business results. However, it’s important to note that KSP Kopdit Pintu Air did not offer entrepreneurship training, seminars, or workshops for their members. Additionally, the mentoring provided to member businesses was limited to monthly meetings for motivation, and the financial facilitators had not received training in financial management.

This study aimed to know the prediction of rice sales for Employee Cooperatives Republic of Indonesia Bina Warga Benjeng in the following month. Rice sales are often difficult to predict market demand. When consumer demand increases, rice supplies sometimes suffer from shortages. If consumer demand decreases, stock builds too much and results in a decrease in rice quality. In order for the rice sales process to run smoothly, it is necessary to have a sales prediction so that there are no excesses or shortage in rice supplies. The method of discussion used to predict in this study using the Single Moving Average method which is a prediction method that uses new actual data requests to raise the predictive value of the next month’s demand. The best results were using the Single Moving Average methods using rice sales data variant 25 kg variant were successfully implemented with an RMSE value of 9.3% which means this prediction accuracy of 90.7% accurate.

This study was conducted on the basis of describing the Role of Cooperatives in Increasing Teachers' Interest in Joining the Musthafawiyah Employee Cooperative (Case Study of the Musthafawiyah Employee Cooperative of the Musthafawiyah Islamic Boarding School). This study was conducted from October 2023 to July 2024. The study used a phenomenological approach. The data validation technique was carried out by digging up information from several informants who were directly related to the cooperative. In addition, the researcher also conducted direct observations at the research location to verify the data whether the data obtained from the informants was in line with the reality in the field or not. The results of this study, the author concluded that the cooperative had not been able to carry out its role properly in increasing teachers' interest in joining and actively participating in the Musthafawiyah Employee Cooperative, as can be seen from the cooperative members who left the cooperative, the number of members did not increase every year. This is also referred to by several factors, namely individual factors and environmental factors. To overcome the lack of interest of teachers to join the Musthafawiyah employee cooperative, namely by increasing socialization and communication, strengthening the role of leadership, providing incentives and ease of joining, improving the quality of cooperative services, and creating synergy with related institutions.

There are three issues studied in this thesis, namely: The role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, procedures for distributing Micro Business Productive Fund Assistance (BPUM) to MSMEs, and maintaining business continuity during the Covid-19 pandemic. The aim of this research is to determine the role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, to find out the procedures for distributing Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs and to find out how to maintain business continuity during the Covid-19 pandemic in the sub-district. Tungkal Ilir in 2020 and 2021. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using the Miles and Huberman interactive model including data reduction, data display, data verification. From the research results, it can be concluded that the role and potential of BPUM are: The BPUM program will be a temporary buffer for micro businesses to reduce the negative impact of social restrictions/pandemic, encouragement to increase MSME data, accuracy of targeting of aid distribution and encouragement to BPUM beneficiaries related to licensing, certification and taxation systems. The procedures for distributing BPUM are listed in Chapter IV, Article 7 of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 6 of 2020 concerning General Guidelines for National Support for Economic Recovery in the context of threats that endanger the nation's economy and saving the national economy during the COVID-19 virus. And there are three factors that play a role in maintaining business continuity during the COVID-19 pandemic, namely the ability to innovate, manage customers and return on investment.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

The problem phenomenon faced by Micro Businesses is the limited ability to enter a larger and wider trade chain system, so that opportunities to develop are limited both in terms of market competition and business product innovation. The aim of the research is to carry out an analysis of the Formulation of Micro Business Development Strategies by the Ciamis Regency Small and Medium Enterprises Cooperatives and Trade Service. The method uses a descriptive qualitative research design, by obtaining data from the results of field studies and literature studies. Data analysis using data reduction, data display, and conclusion drawing/verification.  The results of the research show that the formulation of the Micro Business Development Strategy by the Ciamis Regency Small and Medium Enterprises Cooperatives and Trade Service has not been implemented optimally, because there are problems with data on Micro Business actors in Ciamis Regency which have not produced accurate data. Officers are limited in carrying out Micro Business development because it is not proportional to the number of Micro Business actors. The management budget for empowering micro businesses is less than the budget for facilitating business permits.

This study is focused on the development of small and medium enterprises (SMEs) growth in Indonesia. Various literature sources have been consulted to address the existing problems, and secondary data from relevant agencies such as BPS, BI, and the Ministry of Cooperatives and SMEs have been used. The challenges faced by SMEs in enhancing their business capabilities are multifaceted, encompassing several indicators. These include insufficient capital, both in terms of quantity and sources, inadequate managerial and operational skills in organizing, and limited marketing opportunities. Moreover, there is also unhealthy competition and economic pressures leading to a restricted and narrow business scope. It is crucial to address these concerns, especially in anticipation of Indonesia's participation in the ASEAN Economic Community (AEC) and the resulting open market. It is imperative for SMEs to enhance their competitiveness. However, these problems can be effectively tackled through various policies that facilitate easy access for SMEs to the banking industry. The fact that only 13.6% of credit growth is disbursed by the banking sector demonstrates that capital-related issues can be easily resolved, subsequently impacting management and enabling the production of more competitive products. By effectively addressing the challenges posed by the AEC, the government's concerns can be better addressed.

As a developing city, Binjai has a variety of business potential that can be exploited by micro entrepreneurs. However, in identifying and exploiting these opportunities, they are often faced with various obstacles, such as lack of access to market information, intense competition, and changes in consumer needs. Therefore, determining effective business opportunities is the key to the growth and sustainability of micro businesses in Binjai City. Determining business opportunities for micro businesses in Binjai City includes an understanding of the complexities and challenges faced by the MSME sector in identifying and exploiting business opportunities. Determining business opportunities requires alternative types of business in the TOPSIS method to compare various business opportunities based on important factors so that you can choose the one with the most potential and profit. In this context, the use of the TOPSIS method is important to assist in making more informed and effective decisions for authorities such as the Department of Cooperatives and MSMEs. This method will provide a systematic framework for evaluating various existing business opportunities, enabling a more objective and accurate assessment to support the development of MSMEs in Binjai City.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.

This research aims to find out the financial reports in the Indosukma cooperative, so that the financial reports become relevant. Data was obtained by conducting interviews and documentation. The data analysis technique used is to describe research data and analyze financial reports at the Indo Sukma Employee Cooperative PT Indofood CBP Sukses Makmur. The research results show that in general the Indo Sukma Employee Cooperative PT Indofood CBP Sukses Makmur Tbk has implemented Statement of Financial Accounting Standards No. 27 in its financial reports. Based on the analysis and evaluation carried out, it turns out that PSAK No. 27 in Indosukma employee cooperatives has not been implemented properly, such as not presenting members' economic promotion reports, not presenting estimates of cooperative burdens.

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.

The aim of this research is to determine the evaluation of the implementation of the duties of the Department of Cooperatives, Small and Medium Enterprises, Industry and Trade of Pelalawan Regency in developing the Bono batik industry. This research was carried out by looking at the evaluation of the implementation of tasks in the development of the Bono batik industry from several points of view, namely coaching, facilitating facilities and infrastructure, and supervision. In its implementation the researcher carried out data analysis using a descriptive survey where the researcher described the actual situation of what happened. during research by collecting data, classifying and analyzing so that an analytical formulation of the problems faced can be obtained and then a conclusion can be drawn. The type of data used is primary data obtained directly from respondents, namely the Head of the Industrial Development Section and all batik craftsmen at Rumah Batik Andalan. Meanwhile, secondary data is in the form of books, official government documentation obtained from the Industrial Development Section and Rumah Batik Andalan. To collect data, researchers used questionnaires, interviews and observations. Based on the results of research conducted by researchers regarding the Evaluation of the Implementation of the Duties of the Pelalawan Regency Cooperatives, Small and Medium Enterprises, Industry and Trade Department in Industrial Development (Batik Bono Industrial Study), it can be concluded that the implementation is in the score range of 195 in the Poorly Implemented category. Which means it hasn't been implemented well.

The implementation of bureaucratic reform at the Secretariat General of the Ministry of Cooperatives and SMEs of the Republic of Indonesia is still seen as an additional task and has not become an integrated part of the strategy to increase efficiency and effectiveness in realizing agency performance, then the organizational and governance restructuring carried out still requires adjustments to tasks and functions in achieving output as expected, then another problem is the still limited professionalism of the apparatus, especially in terms of competence and commitment in implementing bureaucratic reforms. This study aims to identify and analyze the strategy for implementing bureaucratic reform in government institutions, the Office of the Ministry of Cooperatives and SMEs of the Republic of Indonesia, especially the Secretariat General based on Geoff Mulgan's theory, of purpose, environment, direction, action, learning. The method used is descriptive with a qualitative approach. Data collection techniques through interviews, observation, and documentation. The results of the study show that the objective indicators are optimal, namely the leaders of the bureaucratic reform team and employees are trying to increase the value of bureaucratic reform indicators with various activity programs. Environmental indicators are not optimal, due to the lack of human resources in abilities, knowledge, attitudes. The direction indicator is optimal, because employees get guidance and direction from the leader in terms of coordination, communication and motivation. The action indicators have not been optimal, because they are still faced by unresolved obstacles such as the transfer of positions between units and policy changes. In learning indicators that are not optimal, in the performance targets of each individual and organizational performance, the results are still lacking and there are still supervisors who do not reflect the feasibility and appropriateness so that they must be retested in order to realize good practice.

KKN (Real Work Lecture) is a community service activity program carried out by students with a cross-scientific and sectoral approach at certain times and regions in Indonesia. Suli is one of the states in Salahutu District, Central Maluku Regency, Maluku Province. KKN students who have been placed in this location must mingle, adapt to the community and are required to create work programs obtained from observations in the community. The results of observations obtained in Suli are problems that must be turned into work programs to be carried out as KKN students. The work program which is the flagship program is Socialization of Financial Partners and Cooperatives (Empowerment of High School Children in Financial Education and Introduction to Cooperatives). Writing articles using the Socialization and TPA (Primary Knowledge Test) methods

Cooperatives are business entities based on family principles and aim to improve the welfare of members. Organizational and capital completeness are two important factors that determine the effectiveness of cooperatives in achieving their goals. Organizational completeness refers to the structure and governance of a good cooperative, including the existence of an optimally functioning board, supervisor, and member meeting. This research uses a qualitative method. The results of this study reveal that a complete cooperative organization is the key to success in running a cooperative system. In addition to having complete administrators, supervisors, and member meetings, cooperatives also need to have a strong institutional structure. In addition, in terms of capital, having sufficient sources of funds will enable the cooperative to develop its business, expand its range of services, and have financial resilience in the face of risks that may arise. Thus, the overall comprehensiveness of the cooperative's organization and capital will be instrumental in determining the success of the cooperative system. Both aspects support each other to create an operational environment that is stable, transparent, and able to respond to challenges and opportunities in the market.

Natuna Regency is one of the areas that has abundant marine potential and is one of the people's livelihoods. The backwardness of Natuna Regency as a lagging 3T region, foremost, and outermost is one of the obstacles that make Natuna Regency untouched from various assistance programs from the central government in providing assistance to the people in Natuna Regency. The Integrated Marine and Fisheries Center (SKPT) is one of the programs of the Ministry of Marine Affairs and Fisheries in the development of small islands and spatial-based borders and the marine and fisheries sector as the main driver. The main objective of this SKPT program is to utilize the marine and fisheries potential of Indonesia's outer islands to increase the capacity of the main actors in marine and fisheries and improve the welfare of the main actors in the marine and fisheries sector in a sustainable manner. The research method used descriptive qualitative with the number of informants 3 people. The results of this study are known that: (1) the effectiveness of the integrated marine and fisheries center program in the fishing cooperative of East Bunguran District, Natuna Regency is administratively effective, because the purpose of this program is clear, which is given to cooperatives and distributed to fishermen, (2) aid ships cannot be used because capital is needed and kapa cannot be used in the Natuna Sea,  (3) that the adequacy of the integrated marine and fisheries center program in the fishing cooperative of East Bunguran District, Natuna Regency is not sufficient, (4) the assistance vessels provided have been distributed equally to the KUB in East Bunguran District, (5) the community responded positively and very enthusiastic with the assistance of the ship, (6) assistance was distributed appropriately, namely to fishermen in East Bunguran District. The conclusion of the evaluation of the integrated marine and fisheries center program in the East Bunguran District Fisherman Cooperative has not been successful because the assistance vessels provided cannot be used by fishermen with specifications that are not in accordance with the wishes of the community and the conditions of the Natuna Sea.