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PERAN PENGAWAS DALAM MENERAPKAN PENGENDALIAN INTERN PEMBERIAN KREDIT PADA GABUNGAN KOPERASI PEGAWAI REPUBLIK INDONESIA JAWA TIMUR

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Introduction: Implementation of internal control is one of the organization's efforts must be made to improve the effectiveness of its operations. How to implement internal control is to implement an integrated framework published by COSO in 1992 ...
Revi Arfamaini
doaj   +1 more source

Credit unions and the common bond [PDF]

open access: yes, 1998
Credit Unions are cooperative financial institutions specializing in the basic financial needs of certain groups of consumers. A distinguishing feature of credit unions is the legal requirement that members share a common bond.
William R. Emmons   +3 more
core   +1 more source

Exit and Failure of Credit Unions in Brazil: A Risk Analysis

open access: yesRevista Contabilidade & Finanças, 2015
This study aims to investigate the factors that affect the market exit of Brazilian singular credit unions from 1995 to 2009; it also identifies and lists the determinants of various types of market exits and analyzes whether profitability is a ...
Flávio Leonel de Carvalho   +3 more
doaj   +1 more source

World Economic Order: Evolution of the Cooperative Sector [PDF]

open access: yesФилософия и космология, 2020
The purpose of the development of a multifunctional cooperative sector is to realize the opportunities of cooperation and effective use of its potential for economic growth and the social orientation of Ukraine’s diversified economy. The authors prove in
Iuliia Ushkarenko, Andrii Soloviov
doaj   +1 more source

Kansas Department of Credit Unions Bulletin, 2023

open access: yes, 2023
This internet resource contains bulletins issued throughout the year.Kansas Department of Credit Unions Supervisory Priorities.Periodic publication communicating information regarding best practices or guidelines for credit unions in ...
Kansas. State Department of Credit Unions
core   +1 more source

Kansas Department of Credit Unions Bulletin, 2021

open access: yes, 2021
This internet resource contains bulletins issued throughout the year.Message from Administrator Vickie Hurt -- NCUA 2021 Supervisory Priorities -- Questions from the “Virtual Road” -- FinCEN Information -- Internal Controls -- Consumer Protection ...
Kansas. State Department of Credit Unions
core   +1 more source

Reorganization and Bankruptcy of Credit Unions: National Characteristics and Experience of Economically Developed Countries [PDF]

open access: yesОблік і фінанси
The COVID-19 pandemic and full-scale war have led to numerous challenges in the activities of credit unions, among which the dominant ones are the risk of bankruptcy, the search for sources of financing for reorganization, the problem of painless exit ...
Olga Kneysler   +3 more
doaj   +1 more source

CULEG PERSPECTIVE: PERFORMANCE OF CREDIT UNION COOPERATIVES FEDERATION PUSKOPCUINA

open access: yesContemporary Journal on Business and Accounting, 2023
Purpose – This Study aim to test governance variables based on perspective Credit Union Label of Excellence in Governance (CULEG) is governance standards and instruments _measurement Cooperative Credit Union developed by the Asian Confederation of Credit Union (ACCU) for made guidelines for creation score for its members and community the place they ...
Marselinus Asri, Laurence Tombi Padang
openaire   +1 more source

Kansas Department of Credit Unions Bulletin, 2022

open access: yes, 2022
This internet resource contains bulletins issued throughout the year.Credit Union Statistics -- NCUA 2022 Supervisory Priorities -- Human Trafficking -- Automated Cybersecurity Evaluation Toolbox -- Boards of Directors -- Supervisory Committees -- Credit
Kansas. State Department of Credit Unions
core   +1 more source

As cooperativas de crédito rural solidárias como indutoras do desenvolvimento local [PDF]

open access: yesRevista IDEAS, 2011
The objective of this paper is to develop a conceptual analysis on operation of solidary rural credit unions, linked primarily to family agriculture and propositions to induce local development processes.
Alan Ferreira de Freitas   +1 more
doaj  

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