Analisis Aspek Hukum dalam Pengelolaan Usaha Koperasi dan Implikasinya terhadap Tata Kelola Koperasi Bangun Setia Kecamatan Tabir

Abstract

This study aims to analyze the legal aspects of the Bangun Setia Cooperative's business management in Tabir District, focusing on the level of compliance with applicable regulations and identifying the legal challenges faced. The research method used was a qualitative case study approach. Data were collected through document studies (AD/ART, financial reports, business permits), in-depth interviews with cooperative administrators, supervisors, and members, and observations. The results of the study indicate that the Bangun Setia Cooperative has fulfilled most of the formal legal aspects, such as having legal entity approval, AD/ART, and organizational structure. However, several points of non-compliance were found, particularly in financial reporting that is not always timely according to SAK ETAP standards, suboptimal internal control mechanisms, and limited understanding of the Ministerial Regulation on savings and loan businesses for cooperatives. The main legal challenges include the dualism of regulations between the Cooperative Law and the Limited Liability Company Law for certain business units, difficulties in legally resolving bad debts, and the capacity of human resources to understand the complexities of business law. This study concludes that strengthening the capacity of legal institutions, regular assistance from relevant agencies, and initiatives from cooperatives are needed to increase legal awareness to ensure the sustainability and credibility of cooperative businesses in a dynamic legal environment.