Linkages To Bookkeeping Training, Business Scale, Financial Records With The Members Participation Of The Indonesian Women's Cooperative


  • Endang Sungkawati Wisnuwardhana University



Bookkeeping Training, Business Scale, Financial Records, Member Participant


Knowledge of financial analysis, especially for business activity is essential, because by having that knowledge that the members of Micro Small Enterprises (MSE) will be able to record their business finances and can distinguish business finance, business capital, and personal finance. This is happening in the agents who become a member of the Indonesia Women Cooperative. The subject, in general, do not have the knowledge and ability to record and analyze the business. So they have difficulty in fulfilling their obligations and less participates in cooperative activities. Based on this, this study aims to: know the effect of bookkeeping training and business scale on member participation moderated by financial records. The results showed that the variable financial recording is a moderating variable in influencing the bookkeeping training and business scale on the participation of members of the Indonesia Women Cooperative.


Aini, Hafizah, H. A. K., Zuraini, & Y. (2012). Factors Affecting Cooperatives’ Performance in Relation to Strategic Planning and Members’ Participation. Procedia-Social and Behavioral Sciences 100-105., 65, 100–105.
Amini, & Ramezani, M. (2008). Investigating the Success Factors of Poultry Growers’ Cooperatives in Iran’s Western Provinces. World Applied Sci. J, 5, 81–87.
Aufar. (2013). Faktor-faktor yang mempengaruhi Penggunaan Informasi Akuntansi pada UMKM (survei pada Perusahaan Rekanan PT. PLN di Kota Bandung). Universitas Widyatama.
Bambang Banu, S. (2010). Faktor-faktor Eksternal Perilaku Organisasional anggota Koperasi dan Pengaruhnya terhadap Partisipasi Anggota dan Manfaat Koperasi. Malang.
Birchall, & Simmons, R. (2004). What Motivates Members to Participate in Cooperatives and Mutual Businesses? Annals of Public and Cooperative Economics, 75(3), 465–495.
Castro, J. L. de, Vilar, R. L. A. de, & Medeiros, R. G. (2015). Education, ethics, and solidarity in international cooperation. Hist. Cienc. Saude-Manguinhos, 22(1), 143–152.
Constantinescu, L.-A. (2015). Cooperative Spirit in the XXI Century European Cooperative Culture. Procedia Economics and Finance, 27, 199–203.
Figueiredo, V., & Franco, M. (2018). Factors influencing cooperator satisfaction: A study applied to wine cooperatives in Portugal. Journal of Cleaner Production, 191, 15–25.
Georgellis, Y; Joyce, P; Woods, A. (2000). Entrepreneurial Action, Innovation, and Business Performance: The Small Independent Business. Journal of Small Business and Enterprise Development, 7(1), 7–17.
Harun, & Mahmood, R. B. (2012). The Relationship between Group Cohesiveness and Performance: An Empirical Study of Cooperatives Movement in Malaysia. International Journal of Cooperative Studies, 1(1), 15–20.
Hassan, A., & Prakash, D. (1990). Pendidikan Anggota Koperasi. Jakarta: Pusat Latihan dan Penataran Perkoperasian Depertemen Koperasi.
Hendar, & Kusnadi. (2009). Ekonomi Koperasi. Jakarta: Gramedia.
Huang, C. C., Zazale, S., Othman, R., Aris, N. A., & Ariff, S. M. M. (2015). Influence of Cooperative Members’ Participation and Gender on Performance. Journal of Southeast Asian Research.
Kristiansen S. (2003). Small-scale Business in Rural Java:involution or Innovation? Journal Family Business, 12(1), 21–41.
Nurlela Kataren. (2006). Faktor-faktor yang Mempengaruhi Keberhasilan Koperasi Credit Union dalam Pemberdayaan Masyarakat. Jurnal Harmoni Sosial, 1(3), 14–29.
Osterberg, P., & Nilsson, J. (2009). Members’ Perception of Their Participation in the Governance of Cooperatives: The Key to Trust and Commitment in Agricultural Cooperatives. Agribusiness, 25(2), 181–197.
Pinasti, M. (2001). Penggunaan Informasi Akuntansi dalam Pengelolaan Keuangan Usaha para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas. Jurnal Ekonomi Bisnis Dan Akuntansi, 3(1), 23–30.
Regts, N. (2009). The Impact of Knowledge and Participation on Cooperative Loyality in Uganda Tanzania (p. 2). p. 2.
Sinaga. (2015). Relationship Between Group Cohesiveness, Achievement Motivation, Entrepreneurship Attitude, Member’s Participation Attitude and Cooperative Performance in Bandung Regency Indonesia. PT Persada.
Sungkawati, E., & Hendrawaty, R. (2018). Accounting Record for SMEs Member of “UBER” Cooperation Talangagung, Malang. IOP Conf. Series: Earth and Environmental Science, 175, 12051.
Sungkawati, E., Prawoto, B., & Mere, K. (2018). The Business Development of Woman Cooperatives Through Good Corporate Governance and Joint Responsibilty. European Journal of Research and Reflection in Management Sciencess, 6(5).
Sungkawati, E., & Suarniati, N. W. (2009). Gender-Based Cooperative Educational Program on Woman Cooperative in Blitar Regency. In European Journal of Business and Management (Vol. 7). Retrieved from
Zheng, S., Wang, Z., & Awokuse, T. O. (2012). Determinants of Producers’ Participation in Agricultural Cooperatives: Evidence from Northern China. Applied Economic, 2(1).




How to Cite

Sungkawati, E. (2020). Linkages To Bookkeeping Training, Business Scale, Financial Records With The Members Participation Of The Indonesian Women’s Cooperative. Archives of Business Research, 8(2), 8–18.