Article Sidebar

Submitted
May 8, 2025
Accepted
December 25, 2025
Published
December 30, 2025
Download
PDF
Statistic
Read Counter : 0 Download : 0

Main Article Content

Abstract

This study aims to analyze the effectiveness of financial management in cooperatives in supporting economic empowerment of rural communities in Bogor Regency. The research uses a quantitative approach with descriptive analysis techniques. Data were collected through interviews and questionnaires distributed to cooperative members and managers in several villages. The results show that good financial management in cooperatives can enhance economic empowerment by improving access to capital, training, and business development. However, there are challenges in effective financial management, such as a lack of transparency and inadequate professionalism in management. Based on these findings, it is recommended that cooperatives in Bogor Regency pay more attention to transparency and professionalism in financial management to improve the economic empowerment of rural communities.

Keywords

Financial Management Cooperatives Economic Empowerment Rural Communities

Article Details

License

Copyright (c) 2025 Rudy Rahwana, Ali Rahman

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Rahwana, R., & Rahman, A. (2025). The Effectiveness of Cooperative Financial Management on the Economic Empowerment of Rural Communities in Bogor Regency: Efektivitas Pengelolaan Keuangan Koperasi terhadap Pemberdayaan Ekonomi Masyarakat Desa di Kabupaten Bogor. The Manager Review, 7(3), 271–284. Retrieved from https://ejournal.unib.ac.id/a46/article/view/41779
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Aini, N., & Prasetyo, A. (2022). Analisis Efektivitas Pengelolaan Keuangan Koperasi Simpan Pinjam di Jawa Tengah. Jurnal Ekonomi Dan Bisnis Indonesia, 37(1), 45–58. https://doi.org/https://doi.org/10.24843/JEBI.2022.37.1.45
  2. Arifandy, F. P., Norsain, N., & Firmansyah, I. D. (2020). Peran Koperasi Dalam Meningkatkan Perekonomian Masyarakat Nelayan: Perspektif Modal Kerja. Jurnal Akademi Akuntansi, 3(1), 118. https://doi.org/10.22219/jaa.v3i1.11665
  3. Arifin, Z. (2020). Manajemen Keuangan Koperasi dan Dampaknya terhadap Kinerja Usaha Anggota. Jurnal Akuntansi Multiparadigma, 11(3), 389–403. https://doi.org/https://doi.org/10.18202/jamp.v11i3.860
  4. Arifin, Z. (2021). Koperasi dan Penguatan Ekonomi Desa. Jurnal Ekonomi Rakyat, 12(1), 77–84.
  5. Birchall, J. (2011). People-Centred Businesses: Co-operatives, Mutuals and the Idea of Membership. Palgrave Macmillan.
  6. Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications.
  7. De Silva, T., & Kodithuwakku, S. S. (2019). Community-based enterprises and economic empowerment: A Sri Lankan case. Journal of Rural Studies, 88, 66–74.
  8. Fitriani, H., & Yulianto, A. (2021). Peran Koperasi dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Desa. Jurnal Ilmu Sosial Dan Ilmu Politik, 25(2), 120–135. https://doi.org/https://doi.org/10.22146/jsp.2021.55829
  9. Haryono, T. (2020). Efektivitas Pengelolaan Keuangan Koperasi Terhadap Kesejahteraan Anggota. Jurnal Ekonomi Dan Kewirausahaan, 20(1), 34–41. https://doi.org/https://doi.org/10.31219/osf.io/x7jrh
  10. Hasanah, L. (2020). Efektivitas Struktur Organisasi Koperasi Simpan Pinjam di Jawa Barat. Jurnal Ekonomi Kelembagaan, 11(1), 65–74.
  11. International Co-operative Alliance (ICA). (2017). Co-operative Identity, Values & Principles. https://www.ica.coop
  12. Jones, D., Kalmi, P., & Makinen, M. (2020). Organizational Effectiveness in Cooperatives. Annals of Public and Cooperative Economics, 91(1), 587–610.
  13. Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Andi.
  14. Mersland, R., Nyarko, S. A., & Strom, R. O. (2019). Performance and governance in microfinance institutions. Journal of Banking & Finance, 100, 174–187.
  15. Mubyarto. (2018). Ekonomi Kerakyatan dan Koperasi. BPFE.
  16. Mulgan, G., Tucker, S., Ali, R., & Sanders, B. (2010). Social innovation: What it is, why it matters and how it can be accelerated. The Young Foundation. https://youngfoundation.org
  17. Narayan, D. (2005). Measuring Empowerment: Cross-Disciplinary Perspectives. World Bank Publications.
  18. Nurhayati, R., & Fitriyani, A. (2021). Peran Akuntabilitas dan Transparansi Keuangan dalam Meningkatkan Kinerja Koperasi. Jurnal Akuntansi Multiparadigma, 12(3), 34–41. https://doi.org/https://doi.org/10.18202/jamal.v12i3.4552
  19. Permana, A., & Sari, P. (2022). Akuntabilitas dan Transparansi Pengelolaan Keuangan Koperasi terhadap Kepercayaan Anggota. Jurnal Akuntansi Dan Keuangan Daerah, 7(2), 99–188. https://doi.org/https://doi.org/10.21009/jakd.072.08
  20. Purwanto, D. (2020). Kinerja Koperasi dan Partisipasi Anggota di Wilayah Pedesaan. Jurnal Ekonomi Dan Koperasi, 15(1), 45–52.
  21. Rahman, A. (2021). Cultural-Based Economic Empowerment Models in Rural Communities. International Journal of Social Economics, 48(3), 369–385.
  22. Sen, A. (1999). Development as Freedom. Oxford University Press.
  23. Setiadi, B. (2019). Indikator Efektivitas Organisasi Koperasi. Jurnal Manajemen Dan Organisasi, 7(2), 44–52.
  24. Situmorang, R. S., & Handayani, T. (2020). Peran Koperasi dalam Penguatan Ekonomi Masyarakat Melalui Literasi Keuangan. Jurnal Ekonomi Pembangunan, 18(1), 67–76. https://doi.org/https://doi.org/10.22146/jep.2020.18.1.67
  25. Sudrajat, T. (2019). Strategi Pemberdayaan Ekonomi Berbasis Potensi Lokal. Jurnal Sosial Dan Ekonomi Pedesaan, 14(2), 56–64.
  26. Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R & D. Alfabetha.
  27. Suparno, D. (2021). Efektivitas Program Koperasi Unit Desa (KUD) dalam Pemberdayaan Ekonomi Rakyat. Jurnal Pemberdayaan Ekonomi Rakyat, 5(3), 123–137. https://doi.org/https://doi.org/10.31289/jper.v5i3.1120
  28. Supriyadi, H. (2021). Transparansi Laporan Keuangan dan Kinerja Koperasi. Jurnal Koperasi Dan UMKM, 17(2), 21–30.
  29. Syafrudin, M. (2021). Pengaruh Tata Kelola terhadap Efektivitas Koperasi. Jurnal Akuntabilitas Sosial, 15(2), 88–96.
  30. Tadesse, A., & Kebede, G. (2020). Financial Management Practices in Rural Saving and Credit Cooperatives in Ethiopia. International Journal of Accounting and Financial Reporting, 10(1), 87–102.
  31. Undang-Undang Nomor 25 Tahun 1992 Tentang Perkoperasian (1992).
  32. Widodo, R. (2020). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Koperasi. Jurnal Ekonomi Bisnis, 18(3), 12–19.
  33. World Bank. (2005). Localizing Development: Does Participation Work?
  34. Yunus, M. (2007). Creating a World Without Poverty: Social Business and the Future of Capitalism. PublicAffairs.
  35. Zimmerman, M. A. (2000). Empowerment theory: Psychological, organizational and community levels of analysis. In J. Rappaport & E. Seidman (Eds.) Handbook of Community Psychology. Springer.