Effectiveness of Cooperative Organizational Structure in Improving Governance: A PRISMA Literature Review Analysis

Authors

  • Ariska Azzahara Universitas Pendidikan Indonesia

Keywords:

Cooperative Structure, Cooperative Governance, Good Corporate Governance, Organizational Management, Systematic Literature Review

Abstract

Cooperative organizational structure plays an important role in improving the effectiveness of cooperative governance. This study aims to analyze the effectiveness of cooperative organizational structure in improving governance using Systematic Literature Review (SLR) with the PRISMA method. This research reviews relevant previous literature to identify factors that contribute to the effectiveness of cooperative organizational structure and the challenges it faces. The results show that the application of Good Corporate Governance (GCG) principles, such as transparency, accountability, and member participation, has a significant influence on the effectiveness of cooperative governance. In addition, there are several factors that influence the effectiveness of cooperative governance, such as good human resource development that produces cooperative managers who understand their duties and functions in the cooperative can improve the governance of the cooperative, the use of information technology, and adaptive organizational policies are also supporting factors for the effectiveness of the organizational structure. It is hoped that this research can provide an understanding of cooperative management and provide strategic recommendations for cooperative managers in improving governance and increasing cooperative sustainability.

Article Metrics

References

Al Mi’roj, K., & Putro, Z. (2022). TATA KELOLA SUMBER DAYA MANUSIA DALAM ADVERSITY QUOTIENT DI KOPMA UIN SUNAN KALIJAGA YOGYAKARTA. Thawalib | Jurnal Kependidikan Islam, 4(1), 45–60.

Al Qorni, I., Herachwati, N., Rofiki, A., & Muhtadi, R. (2022). ANALISIS MANAJEMEN SUMBER DAYA INSANI KOPERASI GUNA MENCAPAI KEMANDIRIAN EKONOMI PONDOK PESANTREN. Ulûmuna: Jurnal Studi Keislaman, 8(2), 6.

Anjani, C. P., Septiawati, I. T., & Aziz, Muh. A. (2023). Pendampingan Tata Kelola Operasional Koperasi. Surya : Jurnal Pengabdian Kepada Masyarakat, 5(1), 55–62. https://doi.org/10.37150/jsu.v5i1.2256

Ardiansyah, L. Y., & Prasetyo, R. (2023). Faktor Penerapan Fintech Untuk Perkembangan dan Eksistensi Koperasi di Kabupaten Lombok Tengah. Income : Digital Business Journal, 1(2), 115–122. https://doi.org/10.30812/income.v1i2.3231

Bhowmik, M. R. (2020). Advancing the Theory of Cooperative Organization: Interrogating the Developing Country Perspectives. Journal of Entrepreneurial and Organizational Diversity, 9(1), 45–61. https://doi.org/10.5947/jeod.2020.003

Indriani, E., Hartawan, & Penawan, A. (2022). Membangun Keberlanjutan Dan Tata Kelola Dana Amanah Pemberdayaan Masyarakat (DAPM) Kabupaten Sragen. Wasana Nyata : Jurnal Pengabdian Pada Masyarakat, 6(2), 178–184.

Insyiah, C., Respati, H., & Sunardi, S. (2021). Pengaruh Praktek Pengelolaan Sumber Daya Manusia dan Motivasi Kerja terhadap Kinerja Koperasi Melalui Partisipasi Anggota di Koperasi Setia Budi Wanita Malang. Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 5(1), 40–49. https://doi.org/10.35130/jrimk.v5i1.117

Jamaluddin, F., Saleh, N. M., Abdullah, A., Hassan, M. S., Hamzah, N., Jaffar, R., Abdul Ghani Aziz, S. A., & Embong, Z. (2023). Cooperative Governance and Cooperative Performance: A Systematic Literature Review. SAGE Open, 13(3). https://doi.org/10.1177/21582440231192944

Jerab, D. A. (2023). The Effect of Organizational Structure on Corporate Governance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4549766

Karsono, B. (n.d.). Good Corporate Governance: Transparency, Accountability, Responsibility, Independency dan Fairness (Literature Review). https://doi.org/10.31933/dijms.v4i5

Mazzarol, T., Alexandra, E., Limnios, M., & Reboud, S. (n.d.). Co-operative Enterprise: A Unique Business Model? https://www.researchgate.net/publication/235432100

Mulyapradana, A., Anjarini, A. D., & Darmawan, W. (2024). Design of Prototype Metode Waterfall : Optimasi Tata Kelola Kearsipan pada Koperasi Batang Cemerlang Kabupaten Batang. 06(02), 791–803.

Novatiani, R. A., Robertus Ary Novianto, Veronica Christina, Bachtiar Asikin, & Sarumpet, T. L. (2023). Pengaruh Tata Kelola Koperasi Terhadap Kinerja Keuangan. Jurnal Ekuilnomi, 5(2), 285–291. https://doi.org/10.36985/ekuilnomi.v5i2.795

Nugraheni, B. D., & Martono, M. (2019). Analisis Peran Pemangku Kepentingan Pada Penerapan Tata Kelola Korporat Usaha Mikro Kecil Dan Menengah Kota Surabaya. Jurnal Akuntansi Kontemporer, 11(1), 52–63. https://doi.org/10.33508/jako.v11i1.2075

Pangestu, A. G., & Purnama, P. H. (2024). Peran Struktur Organisasi dalam Kunci Sukses Kinerja dan Efisiensi karyawan Koperasi Laboratorium Bisnis Politeknik Negeri Bandung. Indonesian Journal of Public Administration Review, 1(3), 9. https://doi.org/10.47134/par.v1i3.2605

Payong, Y. (2023). Analisis Perencanaan Strategis Teknologi Informasi Dengan Pendekatan Swot Pada Koperasi Projakop. HOAQ (High Education of Organization Archive Quality) : Jurnal Teknologi Informasi, 12(1), 45–51. https://doi.org/10.52972/hoaq.vol12no1.p45-51

Putra, K. M. K., & Cipta, W. (2021). Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng. Jurnal Akuntansi Profesi, 12(2), 451. https://doi.org/10.23887/jap.v12i2.36371

Rachmawati, S., Murwaningsari, E., Diatmono, P., & Augustine, Y. (2023). TATA KELOLA KOPERASI DALAM RANGKA MEWUJUDKAN PENINGKATAN KINERJA SDM. JURNAL ABDIKARYASAKTI, 3(1), 1–22. https://doi.org/10.25105/ja.v3i1.15364

Rahayu, S., Yudi, Jumaili, S., Rahayu, & Ridwan, M. (2021). Optimalisasi Pengelolaan Keuangan Koperasi untuk Pemberdayaan Ekonomi Masyarakat ARGAPURI. Jurnal Pengabdian Tangerang Selatan : JURANTAS, 1(1), 1–10. https://doi.org/10.58174/jrt.v1i1.18

Rahmawati, A., & Wahyuningsih, Rr. S. H. (2022). Peningkatan Tata Kelola Koperasi Simpan Pinjam Pembiayaan Syari’ah BUEKA Walidah Mulia. Berdikari: Jurnal Inovasi Dan Penerapan Ipteks, 10(1), 28–38. https://doi.org/10.18196/berdikari.v10i1.13525

Sakitri, W., Maftukhah, I., Farliana, N., Ekonomi, S. P., Ekonomika, F., & Semarang, U. N. (2025). Optimalisasi Layanan Anggota Koperasi SMK Nurul Barqi Semarang melalui Digitalisasi Tata Kelola Sisa Hasil Usaha. Jurnal Pengabdian Nasional (JPN) Indonesia, 6(1), 73–84.

Saleh, N. M., & Hamzah, N. (2017). Co-operative governance and the public interest: Between control and autonomy. Jurnal Pengurusan, 51. https://doi.org/10.17576/pengurusan-2017-51-17

Setiawan, I., & Pangestu, J. (2021). Tata Kelola Dan Keanggotaan Koperasi. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 2(2), 145–151. https://doi.org/10.55122/jabisi.v2i2.285

Shobirin, I., & Muhammad, A. (2024). Model Tata Kelola TI Berbasis COBIT 2019 untuk Mendukung Transformasi Digital Koperasi (Studi kasus : KSPPS TAMZIS BINA UTAMA) Iqbal. G-Tech : Jurnal Teknologi Terapan, 8(1), 186–195. https://ejournal.uniramalang.ac.id/index.php/g-tech/article/view/1823/1229

Solihin, S. A. (2023). Peran Koperasi Bagi Anggota Dan Harapan Anggota Terhadap Koperasi. Eco-Iqtishodi : Jurnal Ilmiah Ekonomi Dan Keuangan Syariah, 4(2), 117–130. https://doi.org/10.32670/ecoiqtishodi.v4i2.3399

Suasana, I. G., Suarjaya, A. A., & Dana, I. M. (2019). Pengembangan Kinerja Organisasi: Menggali Minat Untuk Menjadi Anggota Koperasi Mahasiswa Di Universitas Udayana Bali. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 2(2), 299–314.

Supra, D., & Septariani, J. (2023). PENILAIAN TINGKAT KESEHATAN KOPERASI TRI BAKTI SENTOSA BERDASARKAN ASPEK TATA KELOLA MENURUT PERATURAN PETUNJUK TEKNIS DEPUTI BIDANG PERKOPERASIAN NOMOR 15 TAHUN 2021. Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR), 7(1), 80–91.

Supriyanto, A., Noprian, Kurniawan, A., Agustine, G. T., & Ita. (2022). Pelatihan Pengembangan Organisasi Dan Tata Kelola Usaha Koperasi Binaan Dinas Koperasi, Ukm, Perindustrian Eprdagangan Kabupaten Banyuasin. Jurnal Abdimas Musi Charitas (JAMC), 6(2), 80–86.

Widhajati, E., & Susilo, E. (2023). Laporan Keuangan Sebagai Sarana Penilaian Keberhasilan Pengelolaan Usaha Koperasi Tani. JAT : Journal Of Accounting and Tax, 2(1), 32–42. https://doi.org/10.36563/jat.v2i1.783

Yanti, D., Yuliachtri, S., Agusria, L., & ... (2022). Pelatihan Pembinaan Pengelolaan Keuangan Dan Laporan Keuangan Koperasi Riding. Martabe: Jurnal …, 5, 224–229. http://jurnal.um-tapsel.ac.id/index.php/martabe/article/view/4806

Yusma, L. N. S., Sakti, D. P. B., & Furkan, L. M. (2021). Tata kelola koperasi di kabupaten Lombok Timur (Studi kasus pada koperasi simpan pinjam). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2), 23–33.

Downloads

Published

2025-05-01

How to Cite

Azzahara, A. (2025). Effectiveness of Cooperative Organizational Structure in Improving Governance: A PRISMA Literature Review Analysis. Jurnal Ekonomis, 18(1), 47-70. Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/3961