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The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

The inclusive education program is an effort to carry out the mandate of the 1945 Constitution and eliminate discrimination in the education system in Indonesia. All children with various needs can sit and study together with other normal children in the same school. This study aims to identify forms of curriculum adaptation, especially in science subjects at SDN Gajahmungkur 02 Semarang City. This research uses a descriptive-qualitative approach with a case study method. This research was conducted in April-June 2022. The data collection technique used in this study used interviews and observation methods. The subject of the interview is a special supervising teacher at the school. Based on the results of interviews and observations, it is known that the curriculum adaptation implemented at SD N Gajahmungkur is viewed from the principles and dimensions of adaptation. The principles of attendance, participation, and achievement have been well realized in this school. In terms of the dimensions of curriculum adaptation, namely, curricular adaptation is reflected in the lesson plans accompanied by special notes and adjustment of learning indicators for children with special needs who are adapted to the 2013 curriculum, learning adaptation is reflected in the presence of a special supervisor teacher in the class even though there is only one. There is a special schedule arrangement so that Class teachers still have a significant role in implementing learning. Environmental adaptation has not been optimal because schools do not yet have accessibility for physically disabled people with wheelchairs. In terms of adjustment to science subjects, teachers have not made many adaptations or modifications for children with special needs.