Application of E-Cooperative in Facilitating Accountability Reports
by Management
Yuri Rahayu, Sriyadi Sriyadi, Lis Saumi Ramdhani
AMIK BSI Sukabumi, Cemerlang Street No. 8, Sukabumi,Indonesia
Keywords: E-Cooperative, Facilitating Accountability Reports by the Management.
Abstract: There is a society economic movement that can solve financial problems from andfor its members and without
any element of usury and justified by Islamicteaching called by cooperative. There is a problem: it is not about
difficulty in member recruitment or badcredit problem, but it is from the management. Limited ability or
competence in preparing the accountabilityreports leads to delays on the reporting that must be met in the
assessment on cooperative health by local cooperativeoffice and RAT (Annual Member Meeting) leads to
delays. The research method is R&D (Research and Development). The application of e-cooperative with a
case study of PKK Cooperative RW VI Tipar sub district Sukabumi city creates more effective and efficient
management performance because through one input, it relates to correlated report. Better and qualified
accountability reports can be qualified for cooperative health assessment by the relevant Office and the
preparation of the management accountability report and RAT can be on time.
1 INTRODUCTION
There is a reality to obtain financial assistance with
necessary requirements to be met at Commercial
Financial Institution; this creates an option to form a
people economic movement group so that it can solve
financial problems from and for the members without
any element of usury and justified based on Islamic
teachings. This group is named as Cooperative.
Pursuant to the Act of RI No. 25 of the year 1992
article 1, Cooperative is “Business Entity with
members of one personal or Cooperative Legal Entity
which base its activity based on Cooperative
principles as well as the people economic movement
based on the family spirit. From the above definition,
we can conclude that a cooperative is formed with an
expectation to provide welfare for its members. The
income received by the cooperative is called as profits
or SHU; this will be returned and enjoyed by the
members so that it can avoid any element of usury. It
is not difficult to form a cooperative, because forming
a cooperative, either primary or secondary, it is only
required the following requirements; for primary
Cooperative, it can be formed by at least 20 people
meanwhile for
Secondary Cooperative, it can be formed by at
least 3 Cooperatives (Act of RI No. 25 of the year
1992 article 6).
Table 1: Cooperative Data in Indonesia 2014.
Number of
Cooperative
Active Status
Inactive Status
206.288 Units
56.638 Units
149.650 Units
149.929 Units
28,29 %
71,71 %
Source: Kemenkop June 2014.
The numbers above show that total cooperative
inactive status is higher. Difficulty factor in preparing
this accountability reports is one of the causes to
create cooperatives with inactive status because they
have no ability to meet the requirements and
provisions completed in the Assessment on
Cooperative Health.The arising problem is not the
difficulty in member recruitment or bad credit
problem, but it is from the management. Limited
ability or competence in preparing the Accountability
Reports leads to delays on the reporting that must be
met in the assessment on cooperative health by local
cooperativeoffice. During this transaction recording
is still done manually with paper media and balpoint.
It is not an easy task for the management to apply
the tasks as described in the provision of article 30
Rahayu, Y., Sriyadi, S. and Ramdhani, L.
Application of E-Cooperative in Facilitating Accountability Reports by Management.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 787-792
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
787

point 1 Act of RI No. 25 of the year 1992 concerning
Cooperative above, if it is not supported by easiness
presented in an application utilizing Information
technology. Training on MS. Excel 2007-Based
Accounting Application System by Saving and Loan
Cooperative that has been joined under the
supervision of DEKOPINDA Sukabumi City by the
HadiantoTanjung and WidyaiswaraMadya as the
presenters from Cooperative and Micro, Small and
Medium Enterprises Office, creates conclusion that
the application of MS. Excel 2007 in managing
transaction and preparing Accountability reports is
less effective because it yet utilizes Information
technology and Research conducted by(Atikah, 2014)
with the title of System Savings and Loans On
Employees Cooperative Republic of Indonesia
(KPRI) Dwija work of the District Tulakan 2014
concluded that cooperatives in Indonesia growth is
Static Expantion means quantitative growth because
cooperatives are not managed with good
management, so thatneeded a computerized system to
manage transactions and facilitate the preparation of
the cooperative management.
Thus, from this reality, it is necessary for a
research to have the ability to solve difficulty by the
management performance in creating an application
system by utilizing Information Technology, namely
E-Cooperative Application in facilitating the
accountability reports by Cooperative Management.
2 LITERATURE REVIEW
2.1 E-Cooperative
E-Cooperative is a description of the word
Electronic Cooperative meaning that the cooperative
uses electronic facility utilizing computer network
through internet as its operation supporting
equipment. From the definitions above, it can
conclude that the E-Cooperative can mean as that the
Cooperative Management using internet media in
managing its activities.Research and journals that
discuss about E-cooperatives are still limited so that
researchers are interested to raise the theme of E-
cooperative.
Analysis and Design of E-Cooperative System On
Cooperative Savings and Loansby (Andini,
2014)Research results: The content of the application
that there are 3 websites to be analyzed. The 3
websites are the Cooperative MakmurMandiri,
Cooperative MajuBersama and Cooperative
ElitsMitraSetia. Of the three websites analyzed will
get results related to the shortcomings and advantages
of each cooperative tailored to the needs of making
web design in accordance with Law no. 17 of 2012 on
Cooperatives. The launching of E-cooperative by PT
Telkom Indonesia (Persero) Tbk joint to Economic
Welfare Bank (BKE) launched E-Cooperative is a
solution to support cooperative and SME program
that is healthy, strong, independent, tough and
empowered high competitiveness (Antara News,
2016).
2.2 Cooperative
The main foundation underlying the establishment of
cooperatives in Indonesia is provision of the Act of
RI No. 25 of the year 1992. According to the Act of
RI No. 25 of the year 1992, it states that: Cooperative
is formed with the purpose to prioritize particularly
its members’ welfare and generally the society as well
as contribute to develop national economic system in
order to realize an advanced, fair and prosperous
society based on Pancasila and Constitution of
1945.The reason for is formed of cooperatives by the
community because they want to obtain greater
benefits than if they have to do business with non-
cooperative organizations because the main purpose
of the cooperative is from and for members with the
principle of familiyer
Meanwhile the Organizational Tools consist of:
 Member Meeting;
 Management;
 Supervisors.
Tasks of Cooperative Management (Board Of
Director) According to the Act of RI No.25 article 30
point 1 in(Irawan, 2014) determine the tasks of
Cooperative management are:
 Manage Cooperative and Its business;
 Propose work plan design as well as revenue
and spending budget plan design of the
cooperative;
 Held the Member meeting;
 Propose Financial Statements and
Accountability report on its task
implementation;
 Implement financial accounting and inventory
in a regular manner;
 Maintain list of member and management
books.
Financial Statements as determined by Financial
Accounting Standards (IAI, 2013) is also applied in
the Cooperative consisting of :
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 Balance;
 Profit report, Equity report;
 Cash Flow Report;
 Records on financial reports containing
summary on significant accounting policies
and otherinformation descriptions.
What distinguishes Cooperatives with other
Business Entities is in the Presentation of Financial
Statement by the existence of Profits (SHU).
Definition of Profits (SHU) as presented in provision
of the Act RI No. 25 of the year 1992 article 45 is:
 Represents cooperative income earned within
one financial year minus depreciation expense,
and other liabilities including taxes in the
relevant fiscal year;
 The profits after deducting by the reserve
funds, it shall be distributed to members in
proportionally to the business services
performed by each member with the
cooperative, and shall be used for cooperative
education and other purposes of the
cooperative, in accordance with the decision of
the member meeting;
 The amount of profits is stipulated in the
Member Meeting.
From the description above, it can conclude that
the profits are obtained from the loan transaction
activity by the members and as the rewards given by
the members by giving an amount of funds for all
members of cooperative. Accumulation of service
provision from the members will be calculated and
returned to all members based on the Agreement of
Annual Member Meeting (RAT).
2.3 Results of Relevant Researches
 Ibm in Cooperatives in Jambi city in order to
increase Cooperative Financial Reports by
Utilizing Accounting Information System
Technology: (Safelia & Putra, 2015)Research
results: There is no good organized accounting,
the accounting is still applied manually so that
it is necessary for utilization on Accounting
Information System technology facilitating the
report production;
 Application Design Build of Employee
Cooperative in PT. Mega Utama Indah that was
conducted (Subiantoro et al., 2015). Research
results: the application can be used for saving
and loan process until its loan repayment
process and can create cooperative member
reports, approved reports, and loan installment
repayment.
From previous research results, it shows that for
Cooperatives in Indonesia growth is still Static
Expantion, this is because the cooperative is not
managed with good management, bookkeeping is still
done by way of manual which result in the report that
is not on timit is necessary for an E-Cooperative
System that utilize Information Technology which is
able to effective the management of financial
transactions so that it can facilitate the board to
prepare its performance accountability reports.
3 METHODOLOGY
The purpose of this study to produce a product so that
the method used is R&D. The research method R&D
(Research and Development) is method used to
produce certain products, and test the product
effectiveness (Sugiono, 2012). With the research
stages:
 Preliminary Study Stage;
 Development and Revision Study Stage;
 Evaluation Stage.
The research design is an operational design or
pattern to be used as technical guidance by the
researchers to be described as follow figure 1:
Figure1: Research Design.
Source: (Sugiono, 2012)
The models to be used in this research are
conducted in two stages namely:
 Limited testing in Sejahtera cooperative PKK
RW VI Tipar sub district Sukabumi City (Legal
EntityNo. 71/BH/XIII.16/Koperindag/I/2014;
 Broader testing plan to some primary Saving
and Loan Cooperatives recorded as the
members of DEKOPINDA Sukabumi city.
Application of E-Cooperative in Facilitating Accountability Reports by Management
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To obtain maximum results in this study, it is
required accurate and relevant data to the research
purpose; there are two data sources used namely
primary and secondary data sources. As for the
primary data source, it is done by:
 Observation Method (Observation);
 Interview Method (Interview).
While for the source of primary data, it is obtained
from Literature Study as reference materials that
support and strengthen the research arguments and
preferred from relevant Journals to the research to be
conducted
4 RESULTS AND DISCUSSION
Limited testing in Sejahtera cooperative PKK RW VI
Tipar sub district Sukabumi City produce findings
that:
 The system used is less effective and less
efficient;
 The Accountabillity reports leads to delays on
the reporting that must be met in the assessment
on cooperative health by local Cooperative
office;
 Meetings The members are difficult to
implement on schedule.
Thus, from this reality, it is necessary for a
research to have the ability to solve difficulty by the
management performance in creating an application
system by utilizing Information Technology, namely
E-Cooperative Application in facilitating the
accountability reports by Cooperative Management.
From a series and stages of the research that have
been conducted previously, ranging from preliminary
study that is looking for potential and determining the
problem identification, literature review, previous
research review, field study, finding description and
analysis as well as data demand analysis, then the
research design can be described as follow figure 2:
Figure 2: Main Page.
The main page menu is the initial display of e-
cooperative as the entering gate presenting menu
option that will be inputted or seen by us.
4.1 Member Data Input Menu
Figure 3: Member Data Input Page.
The member data input menu is the stage to input
specific member indemnity containing the identity attached
by a member that must be filled by management at the time
the prospective member registers to be the cooperative
member.
4.2 Member Data Report Menu
Figure 4: Member Data Report Page.
Member report menu is the data consisting of the
number of inputted member and registered in the
Cooperative.To make clear the researches that have
produced e-cooperative products, then it will be
shown the work results of e-cooperative application
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
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with a case study of PKK Cooperative RW VI Tipar
sub district Sukabumi city.
4.3 Initial Cash Balance Input
This menu is used for previous transaction data input
process or former accounting period. Example of
case: final cash balance in 30 June 2017 is Rp.
908.000 Then the initial balance input process stage
will show the following display:
a. Click initial balance input menu.
b. Then click, initial cash balance.
c. Click add
d. After click add, fill in the requiredinformation
based on the example of case such as in the input
formas follow.
Figure 5: Cash balance Transaction Input.
The following is the input result for initial cash
balance and Mandiri Bank. If it will conduct the re-
input then, just click Add, and so on until all initial
balances are completed inputted.
Figure 6: Cash balance page.
The figure above shows the successfully inputted
initial cash balance. This initial cash balance input
menu is as the anticipation step if the cooperative that
will apply the e-cooperative system has the balance in
previous months in running its activities, so that the
final year reports can show the actual cash position.
4.4 Account Initial Balance Input
The account initial balance input menu is the form to
input the initial balance beyond the Cash Account or
Bank.
Figure 7: Account initial balance page.
The Figure above shows the final balance position
of the account/account beyond the cash /Bank. The
following is the results of member cash input which
its input process is almost similar to the cash or
account initial balance.
Figure 8: Installment Payment List Page.
Application of E-Cooperative in Facilitating Accountability Reports by Management
791

The page above is a detail on number of each
member loan as well as its basic loan, loan period,
number of installment and loan services.
Figure 9: Loan Data Page.
The loan data page is correlation of input result at
the time of loan transaction, payment on installment
as well as loan services.
To shorten and consider that all transactions are
completed inputted and checked then the Financial
Statement will display as follow:
Figure 11: Balance Sheet Report Page.
Balance sheet report page will show the financial
position that we need for certain period based on the
desired date, month and year.
Figure 14: Profit SHU report Page.
4 CONCLUSIONS
The Application of E-Cooperative with a case study
of PKK Cooperative RW VI Tipar sub district
Sukabumi city creates more effective and efficient
management performance because through one input,
it relates to correlated report. Better and qualified
accountability reports can be qualified for
cooperative health assessment by the relevant Office
and the preparation of the management accountability
report and RAT can be on time.
It is necessary for further development stage by
doing further research so that this preliminary
research can create any findings that can provide
benefits and useful for the community, especially the
cooperative management throughout Indonesia.For
further research, it should not only be limited to the
Application of Primary E-Cooperative with the type
of Saving and Loan business but, it can more develop
into all types of cooperatives.
REFERENCES
Andini, I. P., 2014. [Online] available at:
http://library.gunadarma.ac.id/repository/view/37763
77. [Diakses 17 Nopember 2017].
Antara News, 2016. [Online] available at:
https://www.antaranews.com/berita/585977/telkom-
bke-kembangkan-aplikasi-e-koperasi.
[Diakses 18 Nopember 2017].
Atikah, H. R., 2014. Sistem Informasi Simpan Pinjam Pada
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