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Analisis Akuntansi Untuk Keberlanjutan Koperasi Syariah: Studi Kasus Pada Koperasi Syariah X

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"Objective : This study aims to analyze accountability in supporting the
sustainability of Sharia Cooperative X.
Methodology : The research method used is a descriptive qualitative
approach, data was obtained through in-depth interviews,
observations, and documentation studies, then analyzed
using the Miles & Huberman model which includes data
reduction, data presentation, and drawing conclusions.
Results : The results of the study indicate that Sharia Cooperative X
has implemented accountability in financial, managerial,
and social aspects. However, there are obstacles in the
reporting system which is still manual and not fully
transparent. Factors such as HR training, member
participation in financing, and leadership based on sharia
values are the main determinants in maintaining
accountability. Managerial accountability is realized
through annual work program planning and routine
evaluation. Social accountability is seen from efforts to
empower members' economies through business education,
coaching, and cooperation with related institutions. This
study concludes that strengthening the reporting system,
improving the competence of management, and external
synergy are very important to support the sustainability of
sharia cooperatives as a whole, as well as the need for
business development in sharia cooperative x to support
operations so that they run in balance between social and
commercial."

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Availability

Detail Information

Series Title

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Call Number

REF 657.9 HAY a

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2310102033

Classification

657.9

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Accountability
Sustainability

Specific Detail Info

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Statement of Responsibility

Nisa Nurhasanah H.

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