Strengthening and Revitilazing the Governance of the STIE Mandala Employee Cooperative: A Participatory Action Research Approach
Keywords:
Cooperative, Governance, Transparency, Accountability, Community ServiceAbstract
Purposes: This community service program aims to strengthen the governance of the STIE Mandala Employee Cooperative through the revitalization of institutional documents (Statutes and bylaws, organizational structure, and standard operation procedure) and the implementation of a digital-based financial recording system to improve transparency and accountability.
Design/Methodology/Approach: Participatory Action Research (PAR) with five main stages was conducted—socialization, training, technology implementation, mentoring and evaluation, and sustainability planning. Training focused on cooperative management for doing simple accounting, while technology implementation was carried out through the use of automated software templates for financial recording and reporting.
Findings: The activities indicates that there was increased transparency, accountability, and member trust in the cooperative administrators after the intitative was taken. Furthermore, the program also align with the fulfillment of SDGs 8 and 16 regarding decent work and economic growth and strong institutions. To ensure the sustainability of the program, an internal coordinator is appointed after the assistance period.
Originality/Value: This program employs PAR methodology in order to fulfill the SDGs initiative within context of employee cooperative which rarely been noticed by scholars, which can be replicated within similar context.
References
Baum, F., MacDougall, C., & Smith, D. (2006). Participatory action research. Journal of epidemiology and community health, 60(10), 854. https://pmc.ncbi.nlm.nih.gov/articles/PMC2566051/
Budiyah, F., & Suyono, E. (2020). Good Cooperatives’ Governance and Performance in Banyumas Region. Kompartemen: Jurnal Ilmiah Akuntansi. https://doi.org/10.30595/kompartemen.v18i2.7469
Cornforth, C. (2004). The governance of cooperatives and mutual associations: A paradox perspective. Annals of public and cooperative economics, 75(1), 11-32. https://doi.org/10.1111/j.1467-8292.2004.00241.x
Filippi, M., Bidet, E., & Richez-Battesti, N. (2023). Building a better world: the contribution of cooperatives and SSE organizations to decent work and sustainable development. Sustainability, 15(6), 5490. https://doi.org/10.3390/su15065490
Lafont, J., Saura, J. R., & Ribeiro-Soriano, D. (2023). The role of cooperatives in sustainable development goals: A discussion about the current resource curse. Resources Policy, 83, 103670. https://doi.org/10.1016/j.resourpol.2023.103670
Marlina, E. (2019). Pengaruh good cooperative governance terhadap kinerja koperasi di Kota Pekanbaru, Riau. Jurnal Akuntansi Dan Ekonomika, 9(1), 11-21. https://doi.org/10.37859/jae.v9i1.1147
Murdiono, A., Zen, F., & Subagyo, S. (2025). Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency. Journal of Sustainable Community Service, 5(2), 84-89. https://doi.org/10.55047/jscs.v5i2.967
Novkovic, S. (2008). Defining the co-operative difference. The Journal of Socio-Economics, 37(6), 2168-2177. https://doi.org/10.1016/j.socec.2008.02.009
Novkovic, S., Puusa, A., & Miner, K. (2022). Co-operative identity and the dual nature: From paradox to complementarities. Journal of Co-operative Organization and Management, 10(1), 100162. https://doi.org/10.1016/j.jcom.2021.100162
Purnamawati, I. G. A. (2020). Perception of cooperative financial reporting accountability for sustainable welfare. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 465-480.
Putra, I. C. A., Amelia, R. T., & Rakhmawati, R. (2026). Application of the COSO framework in internal control of university cooperatives: A comparative case study in Indonesia. International Business and Management Journal. https://doi.org/10.56070/ibmaj.v5i1.350
Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397-418. https://doi.org/10.1108/JAOC-06-2020-0070
Spear, R. (2004). Governance in democratic member‐based organisations. Annals of public and cooperative economics, 75(1), 33-60. https://doi.org/10.1111/j.1467-8292.2004.00242.x
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ihrom Caesar Ananta Putra, Mainatul Ilmi, Ridha Alfiyanti (Author)

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


