Ebook Credit Union Sebagai Sarana Meningkatkan Kesejahteraan Masyarakat

2021 ◽  
Author(s):  
Sabinus Beni
Keyword(s):  
Credit Union

Mendengar kata sejahtera pasti semua orang sangat bergairah dan ingin berada dalam lingkaran orang-orang yang sejahtera. Sejahtera tidak bisa diraih oleh orang yang selalu berada pada zona nyaman.Buku ini lahir sebagai salah satu bentuk aksi nyata penulis dalam membuka arah pikiran masyarakat yang ingin sejahtera salah satunya melalui gerakan Credit Union dan sebagai materi pengayaan bagi para mahasiswa di Perguruan Tinggi.

Financial Assessment of A Credit Union In West Timor, Indonesia

2017 ◽  
Vol 2 (2) ◽  
pp. 195-208
Author(s):  
Paskalis Seran ◽  
◽  
Corazon Anzano ◽  
Keyword(s):  
Credit Union ◽  
Financial Assessment ◽  
West Timor

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

Dealing with Country Diversity: Challenges for the IMF Credit Union Model

2008 ◽  
Author(s):  
Gregor Irwin ◽  
Adrian Penalver ◽  
Chris Salmon ◽  
Ashley Taylor
Keyword(s):  
Credit Union ◽  
Union Model ◽  
The Imf

Who Consumes the Credit Union Tax Subsidy?

2019 ◽  
Author(s):  
Robert DeYoung ◽  
John Goddard ◽  
Donal G. McKillop ◽  
John O. S. Wilson
Keyword(s):  
Credit Union ◽  
Tax Subsidy

scholarly journals The Effect of Bundling Trade Association Monitoring and Female Board Representation on Loan Losses in Community Credit Unions

2021 ◽  
pp. 089976402110014
Author(s):  
Anne Marie Ward ◽  
John Forker ◽  
Barry Reilly
Keyword(s):  
Agency Theory ◽  
Credit Unions ◽  
Credit Union ◽  
Trade Association ◽  
Complementary Effect ◽  
Nuanced Understanding ◽  
Board Representation ◽  
Loan Losses ◽  
The Relationship ◽  
Different Levels

Loan book management is important to community credit union survival, particularly in deprived localities. Consistent with agency theory, prior studies of credit unions report an association among individual monitoring mechanisms, trade association monitoring, and female board representation, respectively, and reduced loan losses. This study provides a more nuanced understanding by investigating the moderating influence of these monitoring mechanisms on the relationship between loan losses and deprivation and by considering the effect of bundle combinations of different levels of the two monitoring mechanisms on loan losses. The results reveal that credit unions subject to trade association monitoring have the lowest loan losses. However, in the absence of trade association monitoring, female board representation has a moderating effect on loan losses as deprivation increases. Finally, trade association monitoring and female board representation have a substitutive, rather than a complementary effect on loan losses.

Diversification, Fee Income, and Credit Union Risk

2005 ◽  
Vol 27 (3) ◽  
pp. 259-281 ◽  
Author(s):  
Neil Esho ◽  
Paul Kofman ◽  
Ian G. Sharpe
Keyword(s):  
Credit Union
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