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Full-Text Articles in Accounting

Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah Sep 2023

Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah

The Qualitative Report

This study aimed to analyze the barriers faced by farmer groups in establishing a cooperative to manage a machinery rental business. The qualitative method with a multi-case study approach was used in this study with farmer groups as the research objects and chairpersons and members as the participants. The chairpersons were chosen by purposeful sampling and the members by snowball sampling. Data collection techniques were in-depth interviews and focus group discussions. The data credibility tests were triangulation and member checks. The results showed that all chairpersons and members positively responded to the cooperative and that the main barrier to establishing …


Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib Apr 2023

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …