International Journal of Business and Finance Management Research
ISSN: 2053-1842
Vol. 4(3), pp. 26-35, April 2016



Hermeneutics study of the existence of regulatory Indonesia cooperative effort

Bambang Suryono*, Sutjipto Ngumar and Pribadiyono, Akhmad Riduwan

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Jl. Menur Pumpungan 30 Surabaya 60118, Indonesia.

*To whom correspondence should be addressed. E-mail: bambsuryono@gmail.com.

Received 28 February, 2016; Received in revised form 24 March, 2016; Accepted 30 March, 2016.

Abstract


Keywords:
Cooperative enterprises, Supervision, Gadamerian hermeneutics, Meaningfulness.


This study was intended to obtain a description of the supervisory body of cooperative Indonesia by tracking the position of supervisor as well as supervisory function through interpretive study of device with the cooperative organization. The existence and significance studies carried out by the interpretive approach adopted Hermeneutics by Gadamerian. Investigation regarding the existence watchdog agency cooperative effort resulted in a summary that outlines the objectives of oversight of cooperative efforts, although not much different from the targeted surveillance in entities in general; but because of the uniqueness of the entity cooperative which at one time: should be accountable existence before giving a mandate based on the role of each; and also as the personification agency cooperative efforts in serving and facing external parties with the same, both in terms of business management and inspection. It would require a synergistic relationship between the supervisors of the board without having to sacrifice duties and authority of each other; they remain in their respective independence. Therefore, the concept and model of supervision, especially in the emphasis of supervisory targets, is necessary to develop a goal that is as relevent as the process of synergizing the existence and meaningfulness of supervisors with the board; in the realization of the mandate of members. Supervisors must meet the qualification requirements of being full of integrity, understanding the rules of regulation of the existence of the cooperative, mastery of the cooperative rules, organization of cooperatives, as well as household cooperatives. Supervisors must also master the applied knowledge, for example, accounting, financial audit, management audit, taxation, management of the cooperative. Supervisors have a skeptical attitude. Studies of the meaningfulness of supervisory body revealed that supervision of cooperative consist of a variety of organizational control, operational control and supervision of business which is on capital and finance.

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