Accountability of indosurya savings and loan cooperative in dealing with cases that harm investors
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Jun 5, 2023
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Abstract
This research aims to find out how the accountability of Indosurya savings and loan cooperative in handling fraud cases against its investors. This research uses descriptive method. The results of this study can be seen that the Indosurya savings and loan cooperative is not accountable in facing and resolving this case In terms of GCG principles including accountability, it can be said that the Indosurya case does not meet the expected standards. As an investor, it is important to always check the company's reputation before making an investment. This can be done by checking the company's financial statements, checking the company's track record, and checking the experience of other investors who have invested in the company.
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How to Cite
Baharuddin, E., Rizal , M., & Herawati, T. (2023). Accountability of indosurya savings and loan cooperative in dealing with cases that harm investors. Enrichment : Journal of Management, 13(2), 758-763. https://doi.org/10.35335/enrichment.v13i2.1350
References
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Julianita Koto, S. E. (2021). Pengalihan Kreditur Melalui Ceasie (Studi Kasus Pada Koperasi Simpan Pinjam Indosurya). Jurnal Perspektif Hukum, 2(1), 1–14. https://doi.org/10.35447/jph.v2i1.268
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Mila Yanti, S. A., Novitasari, N. L. G., & Dewi, N. L. P. S. (2022). Pengaruh Penerapan Prinsip Prinsip Good Corporate Governance Terhadap Kinerja Lembaga Perkreditan Desa (LPD) di Kecamatan Mengwi. 4(3), 333–342. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/5491/4189
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Njatrijani, R., Rahmanda, B., Saputra, R. D., Hukum, F., & Diponegoro, U. (2019). Hubungan Hukum dan Penerapan Prinsip Good Corporate Governance dalam Perusahaan Jurnal Gema Keadilan. Ejournal2.Undip.Ac.Id, 6(November).
Prasetyo, H., Julianto, W., & Ermaya, H. N. L. (2020). Penerapan GCG dan Kinerja Keuangan terhadap Nilai Perusahaan. Jurnal Syntax Transformation, 1(10), 79–91.
Ristifani. (2009). Analisis Implementsi Prinsip-Prinsip Good Corporate Governance (GCG) Dan Hubungannya Terhadap Kinerja PT Bank Rakyat Indonesia (Persero) Tbk.
Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137–151. https://doi.org/10.1016/j.brq.2015.08.001
Sugiyono. (2012). Metode Penelitian Bisnis (Pendekatan Kuanitatif, Kualitatif, dan R&D). Bandung : Alfabeta.
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D) (S. Y. Suryandari (ed.); 3rd ed.). CV. ALFABETA.
Worokinasih, S., & Zaini, M. L. Z. B. M. (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal, 14(1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9
Yusuf, A. (2021). Tinjauan Yuridis Terhadap Perlindungan Nasabah Koperasi Simpan Pinjam Indosurya Berdasarkan Undang- Undang Nomor 25 Tahun 1992 Tentang Perkoperasian. J Chem Phys, 35, 2210–2233.
Alpi, M. F. (2019). Penerapan Good Corporate Governance pada PT. Bank BUMN Tbk Regional I Sumatera Utara. Seminar Nasional Kewirausahaan, 1(1), 355–364.
Ariani, I. G. A. P., Endiana, I. D. M., Arizona, I. P. E., & Kusuma, I. G. E. A. (2020). Pengaruh prinsip – prinsip good corporate governance dan filosofi Tri Hita Karana terhadap kinerja lembaga perkreditan desa ( Lpd ) Se-Kota Denpasar. Jurnal Kharisma, 2(3), 88–104.
Britney Azzahra Wiguna, & Yeti Sumiyati. (2022). Pelayanan Koperasi Simpan Pinjam Kepada Masyarakat (Menurut UU Cipta Kerja & PP No. 7 Tahun 2021). Bandung Conference Series: Law Studies, 2(1), 208–214. https://doi.org/10.29313/bcsls.v2i1.703
Budi gautama Siregar. (2021). Analisis Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Keuangan Perusahaan. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 31–41. https://doi.org/10.33059/jensi.v5i1.3799
FCGI. (2003). Peranan dewan komisaris dan komite audit dalam pelaksanaan corporate governance (tata kelola perusahaan ). Forum for Corporate Governance in Indonesia. https://muhariefeffendi.files.wordpress.com/2009/12/fcgi_booklet_ii.pdf
Fithri, B. S., Wahyuni, W. S., & Kartika, A. (2022). Modus Pemanfaatan Koperasi dalam Tindak Pidana Pencucian Uang. ARBITER: Jurnal Ilmiah Magister Hukum, 4(1), 105–113. https://doi.org/10.31289/arbiter.v4i1.617
Hajawiyah, A., Wahyudin, A., Kiswanto, Sakinah, & Pahala, I. (2020). The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1779479
IAPI. (2013). No Title. Institute Akuntan Publik Indonesia.
Iriyadi, I., Tartilla, N., & Gusdiani, R. (2020). The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable. 143(Isbest 2019), 220–227. https://doi.org/10.2991/aebmr.k.200522.043
Julianita Koto, S. E. (2021). Pengalihan Kreditur Melalui Ceasie (Studi Kasus Pada Koperasi Simpan Pinjam Indosurya). Jurnal Perspektif Hukum, 2(1), 1–14. https://doi.org/10.35447/jph.v2i1.268
Manurung, E., Effrida, E., & Gondowonto, A. J. (2019). Effect of Financial Performance, Good Corporate Governance and Corporate Size on Corporate Value in Food and Beverages. International Journal of Economics and Financial Issues, 9(6), 100–105. https://doi.org/10.32479/ijefi.8828
Maryani. (2018). Penerapan Asas Primum Remediumterhadap Penipuan dan Penggelapan Dana Koperasi Jenis Simpan Pinjam. Prospektif Pengaturan Euthanasia Di Indonesia Ditinjau Dari, 5(2), 94–100.
Mila Yanti, S. A., Novitasari, N. L. G., & Dewi, N. L. P. S. (2022). Pengaruh Penerapan Prinsip Prinsip Good Corporate Governance Terhadap Kinerja Lembaga Perkreditan Desa (LPD) di Kecamatan Mengwi. 4(3), 333–342. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/5491/4189
Monks, R. A. G., & Minow, N. (2003). Corporate governance. New Jersey.
Ni Komang, P. H. (2020). PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN RENDANG KABUPATEN KARANGASEM. Jurnal Kharisma, 21(1), 1–9.
Nisa, N. (2022). PENGARUH PENEARAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PT BANK RAKYAT INDONESIA KANTOR CABANG PANAKKUKANG KOTA MAKASSAR.
Njatrijani, R., Rahmanda, B., Saputra, R. D., Hukum, F., & Diponegoro, U. (2019). Hubungan Hukum dan Penerapan Prinsip Good Corporate Governance dalam Perusahaan Jurnal Gema Keadilan. Ejournal2.Undip.Ac.Id, 6(November).
Prasetyo, H., Julianto, W., & Ermaya, H. N. L. (2020). Penerapan GCG dan Kinerja Keuangan terhadap Nilai Perusahaan. Jurnal Syntax Transformation, 1(10), 79–91.
Ristifani. (2009). Analisis Implementsi Prinsip-Prinsip Good Corporate Governance (GCG) Dan Hubungannya Terhadap Kinerja PT Bank Rakyat Indonesia (Persero) Tbk.
Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137–151. https://doi.org/10.1016/j.brq.2015.08.001
Sugiyono. (2012). Metode Penelitian Bisnis (Pendekatan Kuanitatif, Kualitatif, dan R&D). Bandung : Alfabeta.
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D) (S. Y. Suryandari (ed.); 3rd ed.). CV. ALFABETA.
Worokinasih, S., & Zaini, M. L. Z. B. M. (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal, 14(1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9
Yusuf, A. (2021). Tinjauan Yuridis Terhadap Perlindungan Nasabah Koperasi Simpan Pinjam Indosurya Berdasarkan Undang- Undang Nomor 25 Tahun 1992 Tentang Perkoperasian. J Chem Phys, 35, 2210–2233.