Many cooperatives have succeeded in prospering their members, because the cooperative management has transparent Human Resources and cooperative leadership, accountability, integrity, honesty, fairness, democracy and family principles. The Ngurah Rai Bali Transportation Service Cooperative has the potential to continue to be developed. Leadership determines the course of the cooperative organization. Not only that, there is a Triple Bottom Line (TBL) method that can be used to dissect a Cooperative whether it is healthy or not. A Cooperative could be unhealthy if its Management and/or Chairman are not transparent in carrying out the orders of Law No. 25 of 1999 concerning Cooperatives, Article 5 paragraph (1) that management is carried out democratically. The function of the cooperative is to strive to realize and develop the national economy which is a joint effort based on the principles of family and economic democracy (Article 4, paragraph (d). Article 21, the organizational apparatus of the cooperative consists of: Member meetings; b. Management; c. Supervisors. The management is tasked with: a. managing the cooperative and its business; b. submitting a draft work plan and a draft budget plan for the cooperative's income and expenditure; c. holding member meetings; d. submitting financial reports and accountability for the implementation of tasks; e. organizing orderly financial and inventory bookkeeping; f. maintaining a list of members and management books. (Article 30, paragraph 1); and paragraph (2): The Management has the authority to: a. represent the cooperative in and out of court; b. decide on the acceptance and rejection of new members and the dismissal of members in accordance with the provisions in the Articles of Association; c. take actions and efforts for the interests and benefits of the Cooperative in accordance with its responsibilities and the decisions of the Members' Meeting. In reality, there needs to be guidance for “sick cooperatives” due to “managers” who do not carry out the mandate of the Cooperative Laws and Budget. When a cooperative is formed with “full enthusiasm”, when it has adequate assets and turnover, supervision of the running of the cooperative organization needs to be tightened, so that there is no “game” from the management to try to “play” with interested parties for the sake of the “managers” themselves. When it starts to become “fragile”, this is a sign that the cooperative organization immediately needs rescue, recovery and empowerment for various reasons, so that it remains healthy and sustainable for the welfare of its members. In terms of "normative" obligations in the implementation of cooperative management in accordance with the implementation of the principles of family, professionalism and accountability so that there are "signs" that the cooperative is unhealthy and needs to be rescued from the principles of family, it will be beneficial if the understanding of cooperative administrators, supervisors and cooperative members is established with an intense family relationship, because it concerns the interests of "tourism" in Bali which should continue to be maintained so that Bali as a world tourist destination remains conducive. Be careful of parties who try to damage the "cooperative" related to the Bali tourism context. This, must continue to be maintained by the management, supervisors, advisors of the cooperative, even members of the cooperative to ensure not only for profit interests, but how to "design" the principle of transparent family, and accountability based on the right method to maintain the sustainability of the cooperative. If a business entity, for example a cooperative, performance becomes a measure of success in achieving its goals. Reliable and quality performance measurement does not only focus on financial measures but also pays attention to non-financial measures. Non-financial performance measurement is based on the idea that organizations do not only aim to make a profit or that non-financial factors such as the environment can increase the company's profits and sustainability.
author : Dr. Drs. I Wayan Wesna Astara,SH,M.Hum., MH
