The position of ethics and morals in the supervision system of cooperatives in Indonesia / Fitriyani Fitriyani

The purpose of this study is to analyze how the cooperative control system in Indonesia is by prioritizes ethical and moral principles in order to avoid fraud by a handful of cooperative management. The method used in this study is qualitative with a library research approach. This study concludes that to overcome various irregularities committed by cooperatives. It is necessary to strengthen the cooperative supervision system for internal supervisors by strengthening the internal control system or unit (SPI) and external supervisors through the Ministry of Cooperatives, the Financial Services Authority (OJK), and the Board of Commissioners. Indonesian Cooperatives (DEKOPIN) prioritizes the morals and ethics of cooperative managers to avoid criminal sanctions for cooperatives that deviate