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Cooperative Management Through Standard Operational Management and Standard Operating Procedures to Improve the Performance

The purpose of this study is to determine the management of cooperative through SOM and SOP in improving performance. The research method used a qualitative approach, with data collection based on primary data through interviews and secondary data in the form of organizational structure, financial reports, and forms related to SOM and SOP. The object of research was the Sarinah Cooperative. The scope of Cooperative Standard Operational Management (SOM) covers (1) Cooperative Institutional SOM, (2) Cooperative Business SOM, and (3) Cooperative Financial SOM. The SOP aims to provide guidelines for cooperative managers in carrying out operational activities for savings and loan businesses in a professional, transparent, and accountable manner both for internal and external parties of the cooperative. Sarinah Cooperative has implemented SOM and SOP in its operations. The cooperative's performance report is reported at the Annual Member Meeting, as a form of accountability.


INTRODUCTION
Proponents of strategic performance measurement support two general approaches in developing Standard Performance Measures (SPM) systems. The most straightforward approach requires companies to measure and use a diverse set of financial and non-financial actions. Proponents of this "measurement of diversity" approach argue that a broad set of actions prevents managers from optimizing by ignoring relevant performance dimensions or increasing one measure at the expense of another. As a result, these advocates claim that companies achieve higher performance when they place more emphasis on a broad set of financial and non-financial performance measures (Lingle & Schiemann 1996). The second approach is based on contingency theory, which argues that strategic performance measures must be aligned with corporate strategy and/or value drivers (Fisher 1995b;Langfield-Smith 1997).
Performance is theoretically improved when the "measurement gap" between a company's strategic priorities and measurement practices is minimized. Performance is expected to be lower when the SPM system places little or more emphasis on measurement practices rather than the level required by the company's strategy and value drivers. Closely related to a contingency perspective is the use of measurement techniques such as the balanced scorecard process, causal business modeling, and other economic measurements. Proponents argue that this technique helps companies improve alignment between their performance measurement systems closer to their organizational goals (Kaplan & Norton 1992Gates 1999;Stewart 1991;Young & O'Byrne 2001).
The implementation of a performance measurement system is more closely related to specific strategies and drivers of corporate value. Contingency theory has long held that control systems must be aligned with organizational characteristics such as corporate strategy (Fisher 1995b). Likewise, economic theory holds that the optimal design of information systems and corporate rewards is a function of the company's business strategy (Milgrom & Roberts 1992;Brickley et al. 1997). More recently, proponents of the SPM approach have extended these theories to arguing that a critical element in managing the relationship between strategy and performance is to identify and measure specific factors, or 'drivers of values,' which lead to strategic success or corporate value (Ittner & Larcker 2001). By linking strategies with underlying value drivers, and binding information systems, goals and objectives, resource allocation, and performance evaluation for these drivers, the SPM system is expected to improve communication of specific actions taken needed to achieve the chosen strategy, motivate per-formance against strategic value-driving goals, and provide quicker feedback on whether the strategy is achieving its objectives. In addition, the SPM literature increasingly believes that value booster analysis should not only affect the design and use of measurements but also affect the external disclosure requirements (Black et al. 1998;Gates 1999).
The use of the SPM system is consistent with calls within the financial accounting community for greater disclosure of information about key value drivers (American Institute of Public Accountants 1994, Financial Accounting Standards Board 2001). Academic research on contingency approaches for measuring strategic performance falls into three categories. Initial studies focused on the effect of perception of environmental uncertainty (PEU) on management accounting systems. According to the PEU, it deals with the extent to which the competitive environment of the organization is very dynamic and unpredictable, factors that tend to be highly correlated with the extent to which the company's strategy is focused on innovation and growth (Dent 1990;Langfield-Smith 1997). Larcker (1981) and Gordon & Narayanan (1984), for example, examine the relationship between PEU and the three attributes of a performance measurement system: focus (internal vs. external measurement), quantification (financial vs. non-financial measures), and time horizons (Historical oriented future-oriented), with mixed results. Larcker (1981) study of strategic capital budgeting decisions found no relationship between environmental characteristics and variations in perception of the importance of these measurement attributes. In contrast, Gordon & Narayanan (1984) found a significant positive relationship between PEU and perceived importance of external and non-financial oriented information.

RESEARCH METHODS
The type of data used were primary data and secondary data. Retrieval of primary data through interviews with cooperative management. Secondary data obtained from cooperatives in the form of organizational structure, financial statements, forms that have been owned in the application of SOM and SOP. The object of research was the Sarinah cooperative.
The descriptive data analysis technique is a way of examining the status of a group of people, an object, a condition, a system of thought, or even a present event. This type of qualitative research method seeks to explain social phenomena at any given moment. Qualitative research methods can be divided into several types, namely based on the criteria for differentiation, among other end functions and approaches.

Data Processing
Data that have been collected in the data collection stage were then need to be reprocessed. The data processing has the purpose of simplifying the data so that all data that have been collected and presented are well organized, neat, and easily analyzed. The stages in data processing a. Editing is the activity of checking the entire list of questions returned by respondents. b. Coding was conducted by using a symbol or sign in the form of numbers to the answers of respondents received. c. Tabulation (tabulating) is an activity to compile and calculate data from the results of the coding that will then be presented in tabular form.

Data Analyzing
If the data processing has been completed, then the next process is data analysis. The purpose of data analysis is to simplify and also facilitate data to be interpreted. After the data has been collected, it is classified into two groups, namely quantitative data in the form of numbers and qualitative data, which are more expressed in the form of words or symbols.

3 Interpretation of Analysis Results
Then when the data have been analyzed, the activity that must be carried out is to interpret the results of the data analysis. The purpose of interpreting this analysis is to conclude qualitative research that has been conducted. This conclusion is drawn by comparing the hypotheses that have been formulated with the results of data analysis that has been obtained. Finally, researchers can conclude whether to accept or reject hypotheses that have been formulated.

RESULTS AND DISCUSSIONS
Sarinah Cooperative has 377 people that consist of 50 males and 327 females who live in Kedungsari village, East Java.
The number of members in the past 2 years is as follows:

Administration and management
Administration includes organizational administration and business administration. a. The administration of the organization concerning the principal books has been carried out according to instructions. Letters received as many as 12 pieces. Letters issued as many as 5 pieces b. Business administration is carried out, leading to a cooperative accounting system.

CONCLUSIONS
Sarinah Cooperative, in addition to running a savings and loan business, also has a shop business. The SOM and SOP of the Sarinah Cooperative are already going well. Business management and financial management are well managed. The Sarinah Cooperative is a primary cooperative whose members are individuals or personal.