MALAYSIAN JOURNAL OF CO-OPERATIVE MANAGEMENT

Transcription

1

2 ii MALAYSIAN JOURNAL OF CO-OPERATIVE MANAGEMENT EDITORIAL BOARD Chief Editor Dr. Sushila Devi Rajaratnam Editors Raja Maimon Raja Yusof Hayati Md. Salleh Dr. Jamilah Din Nurizah Noordin Rahimah Abd Samad Reviewers Professor Dr. Ismail Rejab Professor Dr. Mohd. Ghazali Mohayidin Associate Professor Dr. Rosmimah Mohd. Roslin Associate Professor Dr. Rahmah Mohd. Rashid Associate Professor Syed Mohd. Ghazali Wafa Syed Adwam Wafa Dr. Ravichandran Moorthy Dr. Tam Weng Wah Editorial Advisory Board Members Idris Ismail (Co-operative College of Malaysia) Professor Dr. Ismail Rejab (Universiti Teknologi Malaysia) Professor Dr. Mohd. Ghazali Mohayidin (Universiti Putra Malaysia) Associate Professor Dr. Rosmimah Mohd. Roslin (Universiti Teknologi MARA) Associate Professor Dr. Rahmah Mohd. Rashid (Universiti Teknologi MARA) Associate Professor Syed Mohd. Ghazali Wafa Syed Adwam Wafa (Universiti Kebangsaan Malaysia) Dr. Ravichandran Moorthy (Universiti Kebangsaan Malaysia) Dr. Tam Weng Wah (Jabatan Perdana Menteri) Managing Editor Yusnita Othman Secretariat Hamidah Mohd. Jos Mohammad Zulkarnain Mohamad Zulkifli Sharepah Nur Azirah Shareh Abd Rahman

3 iii CONTENTS Vol. 5 July 2009 ISSN: Literasi Komputer dalam Kalangan Anggota Lembaga dan Kakitangan Koperasi di Malaysia Siti Fatimah Sajadi 1-24 Dana Koperasi: Sumber dan Kecenderungan Penggunaan Hj Ramlan Kamsin Factors Influencing the Performance of Cooperatives in Malaysia: A Tentative Framework Sushila Devi Rajaratnam, Nurizah Noordin, Mohd Shahron Anuar Said, Rafedah Juhan & Farahaini Mohd Hanif Impact of Negros Oriental Credit Cooperatives and Multipurpose Cooperatives Providing Credit Services on the Socio-Economic Life of their Members: An Assessment Nora Pinero Patron 65-82

4

5 1 LITERASI KOMPUTER DALAM KALANGAN ANGGOTA LEMBAGA DAN KAKITANGAN KOPERASI DI MALAYSIA Siti Fatimah Sajadi Maktab Kerjasama Malaysia (Co-operative College of Malaysia) ABSTRACT This study identified the level of computer literacy among board members and employees of cooperatives in Malaysia as well as some of the factors that influenced their level of computer literacy. The study targeted all cooperatives in Malaysia, excluding school cooperatives, which had at least one administrative employee. A total of 619 cooperatives were identified and questionnaires were mailed to the respondents who were board members and employees in these cooperatives. Respondents perceptions based on a 5-point Likert scale was used to gauge their level of computer literacy. Overall, the study revealed that 49% of the employees and board members who responded had high level of computer literacy. Computer literacy was higher among employee respondents as compared to the board members who responded. In addition, the factors which influenced the level of computer literacy were gender, age, educational level, computer ownership, experience in computer usage, attending computer courses and work experience. The study found that the level of computer literacy was higher among respondents who were women, less than 35 years old, possessed high educational qualification, with prior work experience, owned a computer, were experienced in computer usage and had attended computer courses.

6 2 ABSTRAK Kajian ini mengenal pasti tahap literasi komputer di kalangan Ahli Lembaga Koperasi (ALK) dan kakitangan koperasi di Malaysia serta mengkaji faktor-faktor yang mempengaruhi tahap literasi komputer di kalangan ALK dan kakitangan koperasi. Sasaran kajian ini adalah kesemua koperasi di Malaysia kecuali koperasi sekolah dan koperasi mempunyai sekurang-kurangnya seorang kakitangan pentadbiran. Sebanyak 619 koperasi telah dikenal pasti dan borang soal selidik telah dihantar secara pos kepada responden yang merupakan ALK dan kakitangan di koperasi. Persepsi responden terhadap tahap literasi komputer mereka diukur berdasarkan kepada Skala Likert Lima Titik. Secara keseluruhannya, kajian ini menunjukkan 49% responden di kalangan ALK dan kakitangan koperasi mempunyai tahap literasi komputer yang tinggi yang mana kakitangan koperasi memiliki tahap literasi komputer yang lebih tinggi berbanding dengan ALK. Selain itu, faktor-faktor yang mempengaruhi tahap literasi komputer terdiri daripada jantina, umur, tahap pendidikan, pemilikan komputer, pengalaman menggunakan komputer, kehadiran ke kursus komputer dan pengalaman kerja. Kajian ini turut mendapati tahap literasi komputer yang tinggi adalah di kalangan perempuan, golongan muda yang berusia 35 tahun ke bawah, memiliki kelulusan pendidikan tinggi, mempunyai pengalaman kerja, memiliki komputer, mempunyai pengalaman menggunakan komputer dan telah menghadiri kursus komputer. PENGENALAN Di Malaysia, kerajaan mempunyai wawasan agar sektor koperasi menjadi sektor ketiga selepas sektor awam dan swasta dalam menyumbang kepada pembangunan ekonomi negara menjelang tahun 2010 (Mohamed Khalid Nordin, 2007). Dalam gerakan koperasi pula, Anggota Lembaga Koperasi (ALK) dan kakitangan koperasi merupakan tonggak utama yang memberi sumbangan secara langsung kepada kejayaan sesuatu koperasi. Untuk memastikan gerakan koperasi terus maju dan dapat bersaing dengan sektor yang lain, koperasi memerlukan ALK dan kakitangan yang berilmu pengetahuan dan mempunyai kompetensi atau kemahiran tertentu. Kini, di era maklumat, pengetahuan dan kemahiran asas komputer merupakan antara syarat untuk ALK dan kakitangan memperoleh ilmu dan menjalankan kerja dengan efisien dan berkesan.

7 3 Rasional Kajian Dasar-dasar ICT adalah antara dasar-dasar yang diberikan penumpuan khusus oleh kerajaan Malaysia dalam meningkatkan prestasi serta pembangunan negara. Dalam era ekonomi berasaskan pengetahuan kini, tenaga kerja perlu melengkapkan diri dengan kemahiran teknologi untuk bersaing di persekitaran global dan mampu menggunakan ICT untuk meningkatkan produktiviti (Abdul Manaf Bohari,2006). Di koperasi, tugas-tugas pentadbiran secara manual seperti surat menyurat, laporan, book keeping, kerja-kerja pengurusan fail, dan lain-lain tugas perkeranian akan lebih lancar jika dilaksanakan menggunakan komputer. Penggunaan sistem-sistem komputer seperti sistem keanggotaan, sistem kewangan dan sebagainya juga perlu di dalam melancarkan kerja-kerja pentadbiran dan pengurusan di sesebuah organisasi (termasuk koperasi).koperasi yang tidak mengikut perkembangan teknologi akan tertinggal ke belakang dan tidak akan mampu bersaing dalam keadaan semasa yang kompetitif. Dengan senario semasa ini, timbul persoalan sama ada ALK dan kakitangan koperasi mempunyai kemahiran komputer demi memastikan koperasi mampu berdaya saing dan berdaya maju sehingga seterusnya mencapai wawasan kerajaan supaya koperasi menjadi sektor ketiga dalam pembangunan ekonomi negara. Justeru, adalah wajar menjalankan kajian ini bagi mengetahui tahap literasi asas komputer ALK dan kakitangan koperasi yang meliputi pengetahuan dan kemahiran asas dalam menggunakan komputer. Objektif Kajian Kajian ini bertujuan untuk menilai tahap literasi komputer dalam kalangan ALK dan kakitangan koperasi. Di samping itu, kajian ini juga bertujuan mengenal pasti faktor-faktor yang mempengaruhi tahap literasi komputer ALK dan kakitangan koperasi. SOROTAN KAJIAN Terdapat banyak kaedah digunakan oleh penyelidik untuk mengukur tahap literasi komputer berdasarkan kemajuan teknologi apabila komputer mikro mula digunakan (Aienlyetal., 2000). Du (2004), telah menggunakan soal selidik berasaskan web iaitu Computer Skill and Use Assessment untuk mengukur kompetensi komputer pelajar baru bagi kursus jarak jauh di Mid-Southwestern State Universitiy di Amerika Syarikat. Smith (2004) menggunakan Computer Self-Efficacy Assessment (CSEA) untuk mengkaji tahap literasi komputer pelajar dengan mengukur tahap keyakinan dalam melakukan tugas-tugas menggunakan komputer.

8 4 Selain itu, Connelly (2003) telah mencipta satu pengukuran literasi komputer berbentuk ujian iaitu Computer Literacy Measure For Prospective Employees (CLMPE) terhadap pelajar, graduan dan bukan pelajar di Austin State University untuk membantu industri kecil mengenal pasti dan memilih bakal pekerja mereka. Dickerson (2005) pula telah menggunakan ujian atas talian iaitu Skills Assessment Manager (SAM) oleh Thomson Course Technology untuk mengkaji tahap literasi pelajar baru University of North Carolina. Meckelborg (2003) telah mengkaji keberkesanan mengukur tahap literasi komputer berdasarkan empat kaedah ukuran; (1) soal selidik pengalaman komputer, (2) soal selidik mengenai vocabulary dengan penilaian sendiri, (3) soal selidik kemahiran komputer dengan penilaian sendiri dan (4) ujian pengetahuan secara bertulis. Hasil analisis, beliau mendapati semua kaedah pengukuran yang digunakan adalah sangat berkesan (nilai kebolehpercayaan tinggi). Sehubungan itu, kajian ini menggunakan soal selidik dengan Skala Likert Lima Titik untuk mengukur tahap literasi komputer dengan merujuk kepada aspek-aspek (1) pengetahuan asas mengenai ciri-ciri dan keupayaan komputer, (2) keupayaan mengguna aplikasi komputer tertentu dan (3) keupayaan menggunakan komputer untuk melaksanakan tugas-tugas tertentu di koperasi. METODOLOGI KAJIAN Data kajian dikumpulkan menggunakan borang soal selidik yang diisi sendiri oleh responden yang terdiri daripada ALK dan kakitangan pentadbiran koperasi. Koperasi sasaran ialah koperasi dewasa (bukan koperasi sekolah) dan mempunyai sekurang-kurangnya seorang kakitangan pentadbiran. Sebanyak 619 buah koperasi memenuhi kriteria tersebut. Bagi setiap koperasi, seramai enam ALK dan antara seorang hingga sepuluh orang kakitangan dipilih sebagai responden. Kajian ini adalah berdasarkan data dari Jabatan Pembangunan Koperasi (kini Suruhanjaya Koperasi Malaysia) yang dikemas kini sehingga 31 Disember Analisis kajian ini pula berasaskan penilaian diri sendiri (persepsi) responden. Kerangka Kajian Kerangka kajian ini yang dirumuskan dalam Rajah 1 disesuaikan daripada kajian-kajian terdahulu. Diandaikan literasi komputer mempunyai hubung kait dengan dua faktor berikut:

9 5 i. Latar belakang demografi responden dan perkhidmatan di koperasi. ii. Latar belakang berkaitan penggunaan komputer responden. Latar belakang demografi responden meliputi umur, jantina, tahap pendidikan, jawatan dan tempoh berkhidmat manakala latar belakang berkaitan penggunaan komputer responden pula meliputi maklumat pemilikan komputer oleh responden, pengalaman menggunakan komputer dan pengalaman mengikuti kursus atau latihan komputer. Faktor Latar belakang komputer responden: Memiliki komputer Pengalaman mengguna komputer Bilangan kursus komputer yang dihadiri Latar belakang demografi responden: Umur Jantina Tahap Pendidikan Jawatan Tempoh berkhidmat Pembolehubah Bersandar Tahap Literasi Komputer Keupayaan menjalankan tugastugas menggunakan komputer Pengetahuan asas tentang ciri-ciri dan keupayaan komputer Keupayaan menggunakan aplikasi komputer Rajah 1: Kerangka Kajian Literasi Komputer Tahap literasi komputer responden pula dinilai dengan mengukur komponen-komponen berikut: Pengetahuan responden tentang ciri-ciri dan fungsi asas komputer Keupayaan mengguna aplikasi komputer tertentu Keupayaan mengguna komputer dalam melakukan tugas-tugas harian di koperasi

10 6 Instrumen Kajian Kaedah pengumpulan data menggunakan soal selidik yang mengandungi empat bahagian seperti di Jadual 1. Jadual 1: Borang Soal Selidik Bahagian Kandungan Tujuan A B C D Latar belakang demografi dan latar belakang penggunaan komputer responden. Latar belakang koperasi. Pernyataan-pernyataan untuk mengukur tahap pengetahuan asas komputer responden. Soalan untuk mengenal pasti aplikasi komputer yang digunakan oleh responden. Pernyataan-pernyataan untuk mengukur tahap keupayaan responden mengguna aplikasi komputer tertentu. Pernyataan-pernyataan untuk mengukur tahap keupayaan responden menggunakan komputer dalam tugas harian. Untuk mengenal pasti latar belakang responden dan faktorfaktor yang mempunyai kaitan dengan literasi komputer Mengukur tahap pengetahuan asas komputer dalam kalangan ALK dan kakitangan koperasi Mengukur tahap keupayaan menggunakan aplikasi komputer. Mengukur tahap keupayaan responden menjalankan tugastugas tertentu menggunakan komputer.

11 7 Pemboleh ubah Kajian Kajian ini bertujuan untuk mengenal pasti faktor-faktor (pemboleh ubah tak bersandar) yang berkaitan dengan tahap literasi (pemboleh ubah bersandar). Tahap literasi komputer mempunyai tiga komponen seperti yang dirumuskan dalam Jadual 2. Skor bagi tahap pengetahuan asas (Skor(1)) ialah dari 0 hingga 10, manakala skor bagi tahap keupayaan asas mengguna aplikasi komputer (Skor(2)) dan tahap keupayaan mengguna komputer dalam melaksanakan tugas (Skor(3)) ialah dari 1 hingga 5. Tahap literasi komputer ditakrifkan sebagai gabungan tiga komponen di atas, khususnya purata skor Skor (1), Skor(2) dan Skor(3). Oleh kerana selangan nilai skor tiga ukuran tersebut tidak sama, Skor(2) dan Skor(3) perlu dilaraskan supaya serupa dengan selangan Skor(1). Setelah dilaraskan, tahap literasi (dalam peratus) ditakrifkan seperti berikut: 1 30 Tahap Literasi Komputer = [ Skor (1) + Skor(2) + Skor(3) ] x 100% Jadual 2: Senarai Pemboleh ubah Bersandar Pemboleh ubah 1. Tahap pengetahuan asas 2. Tahap keupayaan mengguna aplikasi asas komputer 3. Tahap keupayaan mengguna komputer dalam melaksanakan tugas Tahap literasi komputer Soalan Dalam Borang Soal selidik Bahagian B Bahagian C Bahagian D Gabungan Bahagian B, C dan D Cara Pengukuran Jumlah skor jawapan yang betul daripada 10 soalan Min skor bagi 10 soalan berskala Likert 1 hingga 5. Min skor bagi 8 soalan berskala Likert Purata tahap Skor(1), Skor(2) dan Skor(3)

12 8 ANALISIS KAJIAN Analisis Demografi Responden Sebanyak 2,040 (35%) borang soal selidik daripada sejumlah 5,837 telah dikembalikan. Walaupun bilangan responden ALK (1,164 orang 57%) melebihi bilangan responden kakitangan (862 orang %, dan 14 orang - 0.7% tidak menyatakan jawatan), namun kadar maklum balas kakitangan (38.6%) lebih baik berbanding ALK (32.7%). Secara keseluruhannya, majoriti responden adalah lelaki (62.1%), berketurunan Melayu (87.3%) dan berpendidikan paling tinggi Sijil Pelajaran Malaysia (SPM) (65.2%). Didapati juga lebih separuh (55.5%) berusia 45 tahun ke atas dan telah berkhidmat dengan koperasi masing-masing kurang daripada 10 tahun (53.5%). Lebih separuh (56.8%) responden memiliki komputer, berpengalaman menggunakan komputer sekurang-kurangnya 10 tahun (50.2%) dan paling ramai memperoleh kemahiran secara tidak formal (35.7% semasa bekerja, diikuti dengan 33.1% belajar sendiri dan 18.7% belajar dari rakan). Ciri-ciri demografi responden ALK agak berbeza dengan kakitangan. Didapati majoriti responden ALK adalah lelaki, manakala majoriti dalam kalangan responden kakitangan adalah perempuan. Secara purata pula, responden ALK jauh lebih berusia dan mempunyai tahap pendidikan lebih rendah berbanding responden kakitangan. Tahap Literasi Komputer Tahap Literasi Komputer Keseluruhan Skor bagi tahap literasi komputer merupakan gabungan skor daripada Bahagian B, C dan D soal selidik yang telah dibincangkan secara berasingan di atas. Skor setiap bahagian dilaraskan supaya mempunyai pemberat yang sama apabila digabungkan. Ia diukur dalam bentuk peratus dan untuk tujuan perbandingan dipecahkan kepada lima kategori seperti dalam Jadual 3.

13 9 Jadual 3: Tahap Literasi Komputer Skor (Peratus) Tahap Bilangan Peratus Kurang daripada 40 Sangat rendah Rendah Sederhana Tinggi ke atas Sangat tinggi Hasil analisis menunjukkan secara keseluruhannya, hampir separuh daripada responden (48.8%) mempunyai tahap literasi yang tinggi (27.3%) atau sangat tinggi (21.5%). Kira-kira satu perempat responden (24.7%) adalah pada tahap sederhana manakala selebihnya adalah pada tahap rendah (13.5%) atau sangat rendah (13.0%). Ukuran ini merupakan penilaian diri sendiri, bukan ujian kemahiran sebenar melainkan Bahagian B (Pengetahuan Asas Komputer) borang soal selidik. Tahap Literasi Komputer ALK dan Kakitangan Tahap literasi komputer keseluruhan berdasarkan jawatan dirumuskan dalam Rajah 2. Secara keseluruhan tahap literasi komputer kakitangan koperasi adalah lebih tinggi berbanding dengan ALK. Lebih daripada separuh kakitangan koperasi (63.3%) mempunyai tahap literasi yang tinggi (34.5%) dan sangat tinggi (28.8%) tetapi sebaliknya kurang dari separuh ALK (38.1%) mempunyai tahap literasi yang tinggi (21.5%) dan sangat tinggi (15.6%). Kira-kira satu perempat ALK (23.5%) dan kakitangan koperasi (26.1%) adalah pada tahap sederhana. Selebihnya berada pada tahap rendah/sangat rendah (39.4% bagi ALK dan 10.6% bagi kakitangan).

14 10 Tahap Literasi Komputer Rajah 2: Tahap Literasi Komputer Keseluruhan ALK dan Kakitangan Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Jantina Rajah 3 menunjukkan tahap literasi komputer mengikut jantina ALK. Secara keseluruhan ALK perempuan mempunyai tahap literasi komputer lebih tinggi berbanding dengan ALK lelaki. Hampir separuh ALK perempuan (48.7%) mempunyai tahap literasi yang tinggi (25.9%) dan sangat tinggi (22.8%) berbanding hanya sekitar satu pertiga mencapai tahap tersebut (masing-masing 20.8% dan 14.2%) dalam kalangan ALK lelaki. Tidak terdapat perbezaan peratusan ALK lelaki (23.6%) dan ALK perempuan (23.5%) yang mencapai tahap literasi sederhana. Selebihnya, lebih dari satu perempat ALK perempuan (27.7%) berada pada tahap rendah (16%) dan sangat rendah (11.7%), manakala peratusan ALK lelaki dalam kategori ini jauh lebih tinggi (masing-masing 18.5% dan 22.9%). Tahap Literasi Komputer Rajah 3: Tahap Literasi Komputer ALK Berdasarkan Jantina

15 11 Rajah 4 membandingkan tahap literasi komputer kakitangan lelaki dan perempuan. Secara keseluruhannya, kakitangan lelaki dan perempuan tidak mempunyai tahap literasi yang terlalu berbeza. Lebih separuh daripada kakitangan lelaki (61.8%) dan perempuan (64.1%) mempunyai tahap literasi tinggi atau sangat tinggi. Sementara itu, 24.2 peratus kakitangan lelaki dan 27.1 peratus kakitangan perempuan berada pada tahap sederhana. Kurang daripada 10 peratus kakitangan lelaki (9.0%) dan perempuan (7.4%) mempunyai tahap literasi yang rendah, atau sangat rendah (masing-masing 5.1% bagi lelaki dan 1.4% bagi perempuan). Tahap Literasi Komputer Rajah 4: Tahap Literasi Komputer Kakitangan Berdasarkan Jantina Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Umur Rajah 5 menunjukkan tahap literasi komputer mengikut umur responden secara purata. Tahap literasi dalam kalangan golongan muda mengatasi tahap literasi golongan yang lebih tua. Contohnya, majoriti dalam kalangan ALK yang berusia di bawah 35 tahun mempunyai tahap literasi tinggi/sangat tinggi. Sebaliknya, dalam kalangan yang berusia 65 tahun ke atas, majoriti (71.45%) mencapai tahap literasi rendah/amat rendah. Lebih 80 peratus daripada ALK yang berumur 25 hingga 34 tahun mempunyai tahap literasi komputer yang sangat tinggi (53.3%) atau tinggi (31.3%), manakala dua pertiga dalam kalangan yang berusia di bawah 25 tahun berada pada tahap yang sama (masing-masing 33.3%). Paling ramai dalam kalangan ALK yang berusia antara 35 hingga 54 tahun berada pada tahap literasi sederhana iaitu masing-masing 25.3 peratus bagi kumpulan berusia 35 hingga 44 tahun dan 29.2% bagi kumpulan umur 45 hingga 54 tahun. Keadaan ini memang dijangka kerana generasi muda mendapat pendedahan yang lebih banyak dari segi penggunaan komputer sama ada di sekolah, institusi pengajian tinggi (IPT) dan juga di rumah.

16 12 Tahap Literasi Komputer Rajah 5:Tahap Literasi Komputer ALK Berdasarkan Umur Bagi kakitangan koperasi pula, tahap literasi komputer juga berbeza-beza mengikut umur seperti yang ditunjukkan dalam Rajah 6. Corak perbezaan sama seperti kes responden ALK yang dibincangkan di atas. Lebih daripada tiga perempat dalam kalangan yang berusia di bawah 35 tahun mencapai tahap literasi tinggi atau sangat tinggi. Walau bagaimanapun, tahap literasi kakitangan yang berusia 55 tahun ke atas jauh lebih tinggi berbanding ALK dalam kategori umur yang sama. Contohnya, dalam kalangan ALK yang berusia 65 tahun ke atas, peratusan yang mencapai tahap tinggi atau sangat tinggi ialah 15.5 peratus sahaja berbanding 30 peratus dalam kalangan kakitangan pada kumpulan umur yang sama bagi kakitangan. Tahap Literasi Komputer Rajah 6: Tahap Literasi Komputer Kakitangan Berdasarkan Umur

17 13 Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Tahap Pendidikan Seperti yang dijangka, tahap literasi komputer ada kaitan dengan tahap pendidikan (Rajah 7). Hampir 90 peratus (89.6%) dalam kalangan ALK berkelulusan Sekolah Rendah/setaraf mencapai tahap literasi yang rendah/sangat rendah dan tidak ada seorang pun mencapai tahap sangat tinggi. Sebaliknya, dalam kalangan yang berpendidikan tinggi, majoriti (71.1%) mencapai tahap literasi yang tinggi/sangat tinggi, manakala dalam kalangan yang berkelulusan SPM/STPM/setaraf, paling ramai mencapai tahap sederhana (33.2%). Tahap Literasi Komputer Rajah 7: Tahap Literasi Komputer ALK Berdasarkan Tahap Pendidikan Corak hubung kait di antara tahap literasi dan tahap pendidikan yang serupa juga didapati bagi kakitangan koperasi (Rajah 8). Bagaimanapun, tahap literasi bagi setiap kumpulan jauh lebih tinggi berbanding kumpulan yang sama dalam kalangan ALK. Contohnya, lebih separuh (56.5%) dalam kalangan kakitangan yang berpendidikan tinggi mempunyai tahap literasi yang sangat tinggi diikuti oleh mereka yang mencapai tahap tinggi (33.5%). Lebih daripada separuh (53.3%) dalam kalangan yang berkelulusan SPM/STPM/setaraf juga berjaya mencapai tahap tinggi/amat tinggi, manakala paling ramai dalam kalangan yang berkelulusan PMR/setaraf mempunyai tahap literasi sederhana (38.9%). Peratusan-peratusan di atas menunjukkan tahap literasi kakitangan mengatasi tahap literasi ALK pada semua tahap pendidikan.

18 14 Tahap Literasi Komputer Rajah 8: Tahap Literasi Komputer Kakitangan Berdasarkan Tahap Pendidikan Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Tempoh Berkhidmat Secara amnya, wujud perbezaan tahap literasi dalam kalangan ALK mengikut tempoh mereka berkhidmat di koperasi (Rajah 9). Tahap literasi bagi mereka yang baru berkhidmat mengatasi mereka yang lebih lama berkhidmat. Contohnya, dalam kalangan mereka yang berkhidmat kurang daripada lima tahun, 46.7 peratus mempunyai tahap literasi tinggi/sangat tinggi, berbanding 24.9 peratus pada tahap rendah/sangat rendah. Sebaliknya, bagi mereka yang telah berkhidmat 20 tahun ke atas, peratusan-peratusan berkenaan ialah masing-masing 27.9 peratus dan 35.5 peratus. Jurang ini disebabkan oleh hakikat bahawa tempoh berkhidmat berkait rapat dengan usia dan hasil analisis terdahulu menunjukkan tahap literasi jauh lebih tinggi bagi golongan muda. Ini disebabkan oleh hakikat bahawa generasi muda mendapat pendedahan yang lebih banyak dalam bidang komputer semasa di sekolah, IPT dan juga di rumah, dan bukannya semasa berkhidmat.

19 15 Tahap Literasi Komputer Rajah 9: Tahap Literasi Komputer ALK Berdasarkan Tempoh Berkhidmat Corak hubung kait di antara tahap literasi dan tempoh berkhidmat juga ketara dalam kalangan kakitangan koperasi seperti yang ditunjukkan oleh Rajah 10. Lebih tiga perempat (76.6%) dalam kalangan mereka yang baru berkhidmat (di bawah 5 tahun) mempunyai tahap literasi yang tinggi/sangat tinggi berbanding mereka yang telah berkhidmat lebih lama. Ini juga disebabkan oleh hakikat bahawa kakitangan yang baru berkhidmat mempunyai kelayakan akademik lebih tinggi dan mendapat pendedahan teknologi komputer yang lebih banyak sebelum berkhidmat di koperasi. Bagi mereka yang telah berkhidmat 20 tahun ke atas, kebanyakan mereka mencapai tahap literasi komputer sederhana (43.4%). Bagaimanapun, tahap literasi kakitangan mengatasi tahap literasi ALK pada sebarang tempoh perkhidmatan. Tahap Literasi Komputer Rajah 10: Tahap Literasi Komputer Kakitangan Berdasarkan Tempoh Berkhidmat

20 16 Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Pemilikan Komputer Berdasarkan Rajah 11, hampir separuh (46.9%) daripada ALK yang tidak mempunyai komputer mencapai tahap literasi komputer sangat rendah. Didapati peratusan ALK yang tidak memiliki komputer semakin menurun dengan peningkatan tahap literasi. Majoriti ALK yang memiliki komputer mempunyai tahap literasi sederhana dan ke atas. Peratus Sangat Rendah Rajah 11: Tahap Literasi Komputer ALK Berdasarkan Pemilikan Komputer Rendah Sederhana Tinggi Sangat Tinggi Tahap Literasi Komputer 2 Ya Tidak Rajah 12 menunjukkan tahap literasi kakitangan semakin meningkat selari dengan pemilikan komputer. Majoriti (74.8%) kakitangan yang memiliki komputer mencapai tahap literasi yang tinggi. Tidak ada perbezaan tahap literasi komputer yang nyata bagi kakitangan yang memiliki komputer dengan yang tidak memiliki komputer. Peratus Sangat Rendah Rajah 12: Tahap Literasi Komputer Kakitangan Berdasarkan Pemilikan Komputer Rendah Sederhana Tinggi Sangat Tinggi Tahap Literasi Komputer 16.8 Ya Tidak

21 17 Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Pengalaman Menggunakan Komputer Dijangka tahap literasi komputer seseorang meningkat dengan pengalaman menggunakan komputer. Hasil kajian ini menunjukkan bahawa ini adalah benar bagi ALK (Rajah 13) dan juga kakitangan koperasi (Rajah 14). Contohnya, dalam kalangan ALK yang mempunyai pengalaman menggunakan komputer kurang dari lima tahun, hanya 12.7 peratus mencapai tahap tinggi/amat tinggi, manakala bagi mereka yang berpengalaman antara 15 hingga 19 tahun lebih daripada 80 peratus (83.8%) mencapai tahap tersebut. Tahap Literasi Komputer Rajah 13: Tahap Literasi Komputer ALK Berdasarkan Pengalaman Menggunakan Komputer Keadaan yang serupa juga benar dalam kalangan kakitangan koperasi (Rajah 14) iaitu tahap literasi komputer lebih tinggi dalam kalangan mereka yang lebih lama menggunakan komputer berbanding dengan mereka yang baru. Dalam kalangan yang mempunyai pengalaman 5 hingga 19 tahun, lebih daripada 70 peratus (71.3%) mencapai tahap literasi tinggi atau sangat tinggi, berbanding dengan tidak sampai separuh (42.2%) dalam kalangan mereka yang mempunyai pengalaman kurang daripada lima tahun mencapai tahap tersebut. Walau bagaimanapun, dalam kalangan mereka yang berpengalaman 20 tahun atau lebih, hanya 55.0% mencapai tahap tinggi/sangat tinggi. Ini mungkin disebabkan oleh faktor umur dan tahap pendidikan yang dibincangkan terdahulu.

22 18 Tahap Literasi Komputer Rajah 14: Tahap Literasi Komputer Kakitangan Berdasarkan Pengalaman Menggunakan Komputer Tahap Literasi Komputer ALK dan Kakitangan Berdasarkan Kekerapan Menghadiri Kursus Komputer Rajah 15 menunjukkan tahap literasi komputer mengikut kekerapan ALK menghadiri kursus. Secara amnya, tahap literasi bagi mereka yang menghadiri kursus komputer sekurang-kurangnya sekali mengatasi tahap literasi mereka yang tidak pernah langsung menghadirinya. Lebih daripada separuh (53.6%) dalam kalangan ALK yang tidak pernah menghadiri kursus mempunyai tahap literasi yang rendah (21.7%) atau sangat rendah (31.9%), manakala hampir satu perempat (24.3%) dalam kalangan yang sudah menghadiri empat atau lebih kursus mencapai tahap literasi sangat tinggi. Namun, kekerapan menghadiri kursus tidak menjamin peningkatan tahap literasi komputer. Ini berdasarkan hakikat bahawa di kalangan mereka yang pernah menghadiri kursus lebih daripada empat kali, sekitar satu perempat (25.4%) masih mempunyai tahap literasi rendah. Peratusan ini jauh lebih tinggi berbanding mereka yang pernah menghadirinya antara satu hingga tiga kali (3.5%).

23 19 Tahap Literasi Komputer Rajah 15: Tahap Literasi Komputer ALK Berdasarkan Kekerapan Menghadiri Kursus Keputusan yang serupa juga didapati bagi kakitangan seperti yang dirumuskan dalam Rajah 16. Sungguhpun golongan yang mencapai tahap literasi sangat tinggi ialah dalam kalangan mereka yang pernah menghadiri kursus sebanyak empat kali atau lebih (35.7%), namun peratusan dalam kalangan mereka yang berada pada tahap rendah/sangat rendah juga adalah tinggi relatif kepada kumpulan lain (10.5%). Bilangan kursus juga tidak begitu membezakan tahap literasi komputer iaitu bagi kakitangan yang menghadiri kursus 1 hingga 3 kali, 73.0% mencapai tahap tinggi/ amat tinggi. Ia hampir sama dengan kumpulan yang lebih kerap menghadiri kursus (73.8%). Tahap Literasi Komputer Rajah 16: Tahap Literasi Komputer Kakitangan Berdasarkan Kekerapan Menghadiri Kursus

24 20 Secara keseluruhannya, faktor kualitatif yang dikenal pasti ada kaitan yang kuat dengan tahap literasi komputer ialah tahap pendidikan, diikuti pemilikan komputer peribadi dan jantina. Manakala faktor kuantitatif yang dikenal pasti ada kaitan yang kuat dengan tahap literasi komputer ialah pengalaman mengguna komputer, diikuti umur, kekerapan menghadiri kursus dan lama berkhidmat. RUMUSAN Hasil kajian menunjukkan hampir separuh daripada kalangan responden kakitangan mempunyai tahap literasi komputer yang tinggi atau sangat tinggi manakala ALK pula menunjukkan tidak wujud perbezaan nyata bagi lima tahap literasi komputer yang dikaji iaitu dari sangat rendah sehingga sangat tinggi. Tahap literasi komputer berbeza-beza mengikut umur, tahap pendidikan, jantina, pengalaman menggunakan komputer dan pengalaman menghadiri kursus komputer. Didapati, tahap literasi komputer kakitangan mengatasi ALK, golongan muda mengatasi golongan yang lebih berusia, dan perempuan mengatasi lelaki. Secara keseluruhannya, tahap literasi komputer ALK dan kakitangan adalah tinggi bagi perempuan, golongan muda (berusia 35 tahun ke bawah) dan berpendidikan formal dalam memperoleh kemahiran komputer. Tahap literasi komputer juga meningkat sejajar dengan tahap akademik, pengalaman menggunakan komputer dan tempoh berkhidmat di koperasi. Didapati tahap literasi komputer ALK adalah tinggi bagi yang memiliki komputer peribadi manakala tahap literasi komputer kakitangan tidak menunjukkan perbezaan. ALK dan kakitangan yang pernah mengikuti kursus komputer juga mempunyai tahap literasi komputer yang lebih tinggi berbanding mereka yang tidak pernah menghadiri sebarang kursus tetapi bilangan kursus yang dihadiri tidak menunjukkan kaitan dengan tahap literasi. Hasil kajian mempunyai implikasi penting kepada pihak yang berkepentingan terutamanya Maktab Kerjasama Malaysia (MKM) dan juga gerakan koperasi. Penyelidik mencadangkan agar MKM memperbanyakkan kursus komputer mengikut keperluan. Didapati ALK perlu diberi kemahiran dalam kursus-kursus komputer pada tahap asas berbanding kakitangan manakala kakitangan pula diberi kursus-kursus peringkat pertengahan dan lanjutan untuk meningkatkan kecekapan dalam pentadbiran dan pengurusan koperasi. Umumnya, kajian ini menunjukkan bahawa kakitangan koperasi telah mempunyai kemahiran komputer tahap asas dan sekiranya koperasi mempunyai kemudahankemudahan ICT, mereka mampu untuk menggunakannya dalam melaksanakan tugas pentadbiran dengan lebih berkesan dan efisien yang seterusnya mampu meningkatkan produktiviti koperasi. Ini bermakna, koperasi mampu mendapat

25 21 faedah-faedah dari program-program ICT yang dilaksanakan sama ada oleh kerajaan atau agensi-agensinya. Walaupun ALK tidak memerlukan kemahiran komputer untuk melaksanakan tugas-tugas pentadbiran tetapi kemahiran ALK untuk memperoleh maklumat menggunakan ICT adalah amat penting terutama di dalam membuat keputusan pengurusan. Gabungan kemahiran menggunakan komputer oleh ALK dan kakitangan akan mewujudkan koperasi yang mantap dan mampu mencapai wawasan kerajaan untuk menjadi sektor ketiga yang menyumbang kepada pembangunan ekonomi negara. Kajian Lanjutan Terdapat pelbagai cara untuk mengukur tahap literasi seperti yang telah dinyatakan di dalam sorotan kajian. Bagi kajian ini, tahap literasi diukur dengan menggunakan soal selidik yang berdasarkan penilaian diri sendiri. Terdapat kemungkinan dapatan kajian kurang tepat. Oleh itu, untuk memantapkan dapatan kajian ini, dicadangkan supaya kaedah ujian amali di makmal komputer pula digunakan untuk mengukur tahap literasi komputer ALK dan kaki tangan koperasi. Selain itu, kajian akan datang pula dicadangkan untuk memberi fokus kepada koperasi seperti kesan literasi komputer terhadap prestasi koperasi dan juga latar belakang kemudahan ICT di koperasi. RUJUKAN Abdul Manaf Bohari. (2006). ICT dari perspektif profesional : Isu-isu pengurusan dan Organisasi. Prentice Hall. Ainley, J., Fraillon, J. & Haber, J. (2006). Assessing student technology literacy at a National Level. Paper presented at the National Educational Computing Conference, San Diego. Dicapai dari NECC_Research_Paper_Archives/NECC_2006/Haber_Jon_NECC06.pdf Al-Daihani, S., M. & Rehman, S. (2006). A study of the information literacy capabilities of the Kuwaiti police officers. Kuwait : Emerald Group Publishing Limited. Dicapai dari Anderson, M. A. (2000). Assessing teacher technology skills. ProQuest Education Journals, 25. Dicapai pada 12 Mac 2007 dari oum.edu.my/pqdweb?index=21&did= &srchmode=1&sid=2&fm t=3&vinst=prod&vtype=pqd&rqt=309&vname=pqd&ts= &clientId=56581

26 22 Connelly, J., A. (2003). Computer literacy in the digital age : development of the computer literacy measure for prospective employees (CLMPE). USA : ProQuest Information and Learning Company. Dicapai dari =79356&RQT=309&VName=PQD Davies, J., E. (2002). Assessing and predicting ICT literacy in education undergraduates. Paper presented at the annual meeting of SITE, March 2002, Nashville, TN. Dicapai dari Site2001.pdf Dickerson, J., G. (2005). Analysis of computing skills and differences between demographic groups: A basis for curriculum development in computer technology courses at UNC-Wilmington. Dicapai dari etd /unrestricted/etd.pdf Du, Y. (2004). The relationship between students computer competency and perception of Enjoyment and Difficulty Level in Web-based Distance Learning. Education Libraries, 27 (2), Dicapai dari educationlibraries/27-2.pdf European Commission, Enterprise and industry directorate-general. (2006, 30 Jun). Effect of ICT capital on economic growth. Dicapai pada 12 Mac 2007, dari ec.europa.eu/enterprise/ict/policy/ict/ict-cap-eff.pdf Huang, S., M. (2005). Technology proficiency of college level language teachers in Taiwan : Effect on their technology utilization and expectation for students technology proficiency. Dicapai dari International ICT Literacy Panel (2000). Digital transformation a framework for ICT literacy. U.S.A : Educational Testing Service. Dicapai dari ictliteracy/digital1.html Jabatan Pembangunan Koperasi (2003). Dasar koperasi negara. Kuala Lumpur : Jabatan Pembangunan Koperasi. Karsten R. & Roth R., M. (1998). Computer self-efficacy: A practical indicator of student computer competency in introductory IS courses. Dicapai dari learning-quest.com/software/compefficacy.pdf Khirul Bahri Basaruddin (2005, 31 Julai). Tingkat prestasi koperasi. Berita Minggu, p.2.

27 23 Markauskaite, L. (2006). Towards an integrated analytical framework of information and communications technology literacy: From intended to implemented and achieved dimensions. Information Research, 11(3) paper 252. Dicapai pada 30 Mac 2007, dari Mathews, J., G. (1998). Predicting teacher perceived technology use : Needs assessment model for small rural schools. Dicapai dari ERICDocs/data/ericdocs2sql/content_storage_01/ b/80/15/6a/d0.pdf McDonald D., S. (2004). Computer Literacy Skills for Computer Information Systems Majors: A Case Study. Journal of Information Systems Education (ProQuest Education Journals), 15 (1), Meckelborg, A. (2003). Assessing Computer Literacy in Adult ESL Learners. Proquest education journal. Dicapai pada 27 Februari 2008, dari umi.com.newdc.oum.edu.my/pqdweb?did= &sid=8&fmt=2&clientid= 56581&RQT=309&VName=PQD Mohamed Khalid Nordin. (2007). Keusahawanan, dasar, pembangunan dan pembudayaan; nafas baru untuk koperasi, Vol 1. Putrajaya : Kementerian Pembangunan Usahawan dan Koperasi. Nor Azan Mat Zin (2000). Gender differences in computer literacy level among undergraduate students in Universiti Kebangsaan Malaysia (UKM). Dicapai dari Organization for Economic Co-operation and Development. (2003). The sources of economic growth in OECD countries. Dicapai pada 20 April 2007 dari oecd.org/document/32/0,3343,en_2649_34325_ _1_1_1_37443,00.html Norlaili Mansor. (2006, Ogos). Hari koperasi negara 2006 : Wawasan PM memperkukuhkan gerakan koperasi sekolah. Pelancar Online. Dicapai pada 9 Januari 2007, dari Oliver, R. & Towers, S. (2000). Benchmarking ICT literacy in tertiary learning settings. In R. Sims, M. O Reilly & S. Sawkins (Eds). (Learning to choose: Choosing to learn.) Proceedings of the 17 th Annual ASCILITE Conference (pp ). Lismore, NSW: Southern Cross University Press. Dicapai dari elrond.scca.ecu.edu.au/oliver/2000/aciliteict.pdf

28 24 Patrikas, E. O. & Newton, R. A. (1999). Computer literacy among entering allied health students and faculty. Technology Horizons in Education Journal. Dicapai pada 27 Februari 2008 dari Pejabat Perdana Menteri. (2007, 23 Okt). Pelancaran M.S.C. Malaysia Meru Raya. Dicapai pada 10 November 2007, dari my/website/webdbase.nsf/w_4?openform&url= WebNotesApp/Abdullah.nsf/KoleksiUcapanForm?OPenform&tajuknyer=All%20 Speeches,%20Statement%20and%20Press%20Release%20By%20PM&lang=1 Smith, B., N. (1996). Assessing the computer literacy of undergraduate college students. Dicapai dari n /print Smith, S., M. (2004). Software Skills Acquisition: Confidence vs. Competence. Information technology, learning, and performance journal. 22 (2), Unit Perancang Ekonomi, Jabatan Perdana Menteri (2006). Rancangan Malaysia kesembilan (ms ). Putrajaya : Unit Perancang Ekonomi. Unit Perancang Ekonomi, Jabatan Perdana Menteri. (2006, September). Ucapan bajet 2007 : Melaksanakan misi nasional ke arah mencapai wawasan negara. Dicapai pada 12 Februari 2007, dari AUTHOR S BACKGROUND Siti Fatimah Sajadi is the Head of the Information Technology and Communications Centre, Co-operative College of Malaysia (CCM). She obtained her Masters in Information Technology from Universiti Teknologi MARA (UiTM) in 2004, Diploma in Systems Analysis from UiTM in 1990 and Bachelor in Economics from Universiti Kebangsaan Malaysia in She joined CCM in 1994 and is an experienced trainer in ICT based training. She is also involved in research studies and regularly writes articles for CCM publications.

29 25 DANA KOPERASI: SUMBER DAN KECENDERUNGAN PENGGUNAAN Hj. Ramlan Kamsin Maktab Kerjasama Malaysia Cawangan Sarawak (Co-operative College of Malaysia, Sarawak Branch) ABSTRACT This exploratory study identified the major sources of cooperative funds and their uses as well as how their net profits were distributed after the necessary statutory deductions had been made. A total of 274 co-operatives in Peninsular Malaysia participated in the study. The profile of the cooperatives were identified from the feedback obtained through questionnaires to the cooperatives, while data on the sources and uses of funds as well as the distribution of net profits were sourced from the annual reports of the cooperatives, from 2003 to The findings indicated that 83% of the funds of co-operatives were from internal sources, specifically from members share capital as compared to only 17% from external financing by financial institutions. Furthermore, 57% of the cooperatives funds were utilised to finance investment in assets, the most popular activity as compared to only 29% being used to undertake economic activities. In terms of the distribution of net profits, 60% of the cooperatives gave dividends on members share capital, 52% of the cooperatives paid honoraria to board members and 50% of the cooperatives set up funds for their members benefit.

30 26 ABSTRAK Kajian exploratori ini telah mengenal pasti sumber dan penggunaan dana koperasi serta cara bagaimana koperasi mengagihkan untung bersihnya selepas peruntukan statutori telah dibuat. Sebanyak 274 koperasi telah menyertai kajian ini. Profil koperasi telah dikenal pasti melalui maklum balas daripada soal selidik kepada koperasi manakala data mengenai sumber dan penggunaan dana serta pengagihan untung bersih koperasi diperoleh daripada laporan tahunan koperasi-koperasi tersebut daripada tahun 2003 hingga Penemuan kajian ini mendapati 83% daripada dana koperasi adalah dari sumber dalaman, khususnya modal syer anggota berbanding hanya 17% dari pembiayaan oleh institusi kewangan. Tambahan lagi, 57% daripada dana koperasi digunakan untuk membiayai pelaburan dalam aset, yang merupakan aktiviti paling popular berbanding hanya 29% yang digunakan untuk menjalankan aktiviti ekonomi. Dari aspek pulangan pendapatan dari aktiviti koperasi pula menunjukkan bahawa aktiviti kontrak, perumahan dan perladangan merupakan aktiviti yang menunjukkan keuntungan yang tertinggi. Dari aspek pengagihan untung bersih koperasi menunjukkan bahawa 60% koperasi memberi dividen atas modal syer anggota, 52% koperasi membayar honorarium kepada ALK dan 50% mewujudkan tabung kumpulan wang untuk anggotanya. PENGENALAN Koperasi adalah sebuah pertubuhan berautonomi yang ditubuhkan secara sukarela oleh individu untuk memenuhi keperluan ekonomi, sosial dan budaya mereka dengan mengamalkan prinsip koperasi. Dasar Koperasi Negara yang dibentuk pada tahun 2004 telah mengenal pasti kebanyakan koperasi bermodal kecil dan kurang berdaya saing disebabkan oleh saiz anggota yang kecil, anggota yang tidak aktif dan Anggota Lembaga Koperasi (ALK) yang tidak berani untuk menanggung risiko. Kerajaan melalui Kementerian Pembangunan Usahawan dan Koperasi berharap 600 koperasi dapat dimantapkan dalam Rancangan Malaysia Ke-9 agar gerakan koperasi lebih berdaya saing dan berdaya maju bagi memberi faedah kepada anggota dan masyarakat selaras dengan matlamat penubuhannya. Kerajaan juga berhasrat agar koperasi menjadi sektor ketiga penting selepas sektor awam dan swasta dalam menyumbang kepada pertumbuhan ekonomi negara. Dari segi perangkaan sehingga 31 Disember 2008, terdapat 6,084 koperasi di Malaysia dengan keanggotaan seramai 6.5 juta orang yang mewakili 30% daripada jumlah penduduk, modal syer/yuran berjumlah RM8.4 bilion, aset berjumlah RM55.7 bilion, jumlah pusingan perniagaan (turnover) sebanyak RM7.7 bilion serta untung berjumlah RM1.9 bilion.

31 27 Penyataan Masalah Menurut Suruhanjaya Koperasi Malaysia (SKM), pada tahun 2009 didapati sumbangan gerakan koperasi kepada KDNK negara kurang memberangsangkan iaitu sekitar 1% sahaja berbanding gerakan koperasi di luar negara yang menyumbang sehingga 10-30%. Sehubungan itu, kerajaan mensasarkan agar koperasi akan dapat memberi sumbangan sehingga 4% kepada KDNK negara menjelang 2013 dengan purata jualan tahunan setiap koperasi meningkat ke RM800 ribu hingga RM1.5 juta. Bagi mencapai hasrat ini, koperasi perlu berubah dengan meningkatkan sumber modal dan menceburi aktiviti yang lebih berdaya maju serta berdaya saing. Oleh itu, koperasi perlu mengenal pasti aktiviti ekonomi yang boleh meningkatkan pendapatan berskala yang lebih besar dengan menggunakan dana yang dimilikinya. Kajian ini diharapkan akan dapat membantu koperasi mengenal pasti sumber dana dan aktiviti ekonomi yang wajar diceburi berdasarkan pengalaman koperasi lain yang juga terlibat dalam kajian ini. Objektif, Kepentingan dan Skop Kajian Kajian ini secara amnya bertujuan untuk mengenal pasti sumber dana koperasi dan menentukan penggunaan dana oleh koperasi. Kajian ini turut membuat penilaian terhadap pulangan aktiviti yang memberi hasil yang paling lumayan serta mengenal pasti pengagihan untung bersih yang diperoleh oleh koperasi. Hasil kajian ini boleh dijadikan sebagai panduan khususnya kepada koperasi baru untuk menceburi aktiviti ekonomi berdasarkan arah aliran (trend) dan pengalaman koperasi lain. Bagi koperasi sedia ada pula, kajian ini akan dapat membantu mereka untuk menceburi aktiviti baru yang berpotensi dan memberi pulangan yang besar kepada koperasi. Hasil kajian juga memberi maklumat asas kepada perancang dan pembuat dasar khususnya kepada pihak kementerian yang baru iaitu Kementerian Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan (KPDNKK), SKM dan Maktab Kerjasama Malaysia (MKM) serta kepada pihak yang terlibat secara langsung atau tidak langsung terhadap gerakan koperasi untuk memperoleh maklumat berkaitan dengan sumber dana dan penggunaan dana oleh gerakan koperasi di Malaysia. Walau bagaimanapun kajian ini agak terbatas kerana wujudnya unsur kerahsiaan dan kurangnya kerjasama yang diberikan oleh koperasi untuk membekalkan maklumat kewangan yang diperlukan di samping format laporan tahunan yang tidak seragam.

32 28 SOROTAN KAJIAN Di Malaysia masih belum terdapat banyak kajian terperinci yang dijalankan mengenai sumber dan penggunaan dana oleh koperasi. Menurut Ng (2002), koperasi perlu tumbuh dan berkembang untuk membolehkannya berdaya saing dan berdaya maju. Selain menggunakan sumber dana dalaman, koperasi turut menghadapi masalah untuk mendapatkan sumber pembiayaan dari sumber luar khususnya dari institusi perbankan. Ghani (1980) pula menyatakan bahawa koperasi menggunakan dananya untuk memberi pinjaman kepada anggota selaras dengan tujuan penubuhan koperasi. Fauzi (2000) menjelaskan bahawa kebanyakan koperasi menghadapi masalah kewangan yang mana hasil kajiannya menunjukkan 86% koperasi menghadapi masalah ketidakcukupan modal kerana sumber utama modal koperasi hanya diperoleh dari sumber dalaman khususnya melalui syer anggota, fi dan untung terkumpul yang terhad. Menurut Henny (1996) pula, anggota mempunyai peranan penting untuk menyumbangkan modal bagi memajukan kegiatan koperasi. Jumlah tabungan modal ini sangat bergantung kepada simpanan secara sukarela yang mana hasil kajiannya membuktikan peningkatan pemberian dividen tidak dapat menarik minat anggota untuk meningkatkan sumbangan modal. Hasil kajian oleh Chukwu (1992) menyatakan bahawa modal koperasi perlulah diuruskan mengikut keperluannya, jika keperluan jangka pendek ianya perlulah diperoleh dari sumber jangka pendek dan sebaliknya bagi membolehkan koperasi dapat memenuhi obligasi liabilitinya mengikut ketentuan masa yang telah ditetapkan. Menurut Pischke (1996), keperluan modal luar adalah perlu bagi memenuhi pertumbuhan perniagaan koperasi pada kadar yang meningkat. Dalam kajiannya berhubung pembentukan modal koperasi mendapati, adalah menjadi cabaran koperasi untuk mendapatkan modal dan biasanya koperasi kekurangan modal untuk beroperasi terutamanya koperasi pertanian. Kurangnya perhatian terhadap pembentukan modal telah memberikan kesan buruk kepada perniagaan. Hanya dengan bantuan penyediaan sumber modal, koperasi akan mampu bersaing dan berkembang maju. Menurut Hasniza (2006), Industri Kecil dan Sederhana (IKS) lebih suka menggunakan sumber kewangan sendiri untuk memulakan perniagaan. Dalam tempoh berkembang, mereka mengambil pinjaman jangka sederhana dari bank dan mengambil pinjaman jangka panjang pula dalam tempoh matang. Menurut Hasniza lagi, kebanyakan IKS membelanjakan dananya untuk modal kerja. Bagaimanapun, tahap peruntukan untuk penyelidikan dan pembangunan, teknologi maklumat dan komunikasi, dan pembangunan sumber manusia adalah berbeza-beza menurut kitaran hayat perniagaan. Dengan melihat kepada untung bersih koperasi pula ia telah diagih-agihkan mengikut keutamaan seperti mana yang dikehendaki oleh seksyen 57 Akta Koperasi 1993.

33 29 METODOLOGI DAN PENGUMPULAN DATA Daripada 5,003 jumlah koperasi yang didaftarkan sehingga Februari 2007 (SKM, 2007), hanya 1,648 koperasi telah dipilih sebagai sampel kajian iaitu dengan mengecualikan koperasi yang tidak aktif, koperasi yang ditubuhkan pada tahun , koperasi yang tidak mengadakan mesyuarat agung pada tahun 2004, koperasi sekolah, koperasi di Sabah dan Sarawak serta koperasi menengah, koperasi gabungan, koperasi bank dan koperasi atasan. Kajian ini memerlukan setiap koperasi yang dipilih sebagai sampel membekalkan Laporan Tahunan Koperasi dari tahun 2003 hingga 2005 di samping borang soal selidik yang turut diberikan kepada koperasi. Bahagian pertama kajian ini menerangkan demografi koperasi manakala bahagian kedua pula menjelaskan maklumat mengenai kewangan koperasi. Laporan Tahunan Koperasi dari tahun 2003 hingga 2005 digunakan bagi melihat sumber dana, pengagihan penggunaan dana untuk membiayai aktiviti koperasi, perolehan pendapatan serta pengagihan untung bersih koperasi. Data diproses dengan menggunakan perisian aplikasi SPSS (Statistical Package for the Social Sciences) dan dianalisis dengan menggunakan statistik deskriptif. Selain itu, cross tabulation juga telah digunakan dalam menganalisis data kajian ini. PENEMUAN KAJIAN Seramai 274 responden atau 17% daripada 1648 koperasi yang dipilih telah memberi maklum balas kepada kajian ini dengan mengembalikan borang soal selidik bersama laporan kewangan koperasi masing-masing. Koperasi terbanyak yang terlibat dalam kajian ini diwakili oleh koperasi daripada Johor iaitu 52 koperasi (19%) dan Pahang iaitu 51 koperasi (18.6%). Manakala koperasi yang paling sedikit terlibat dalam kajian ini ialah wakil koperasi daripada Melaka iaitu hanya 5 koperasi (1.8%) dan Pulau Pinang iaitu 8 koperasi (2.9%). Jika dikategorikan mengikut fungsi pula, koperasi yang terbanyak melibatkan diri dalam kajian ini ialah koperasi pengangkutan (30%) diikuti koperasi kredit (24%) dan koperasi pengguna (19%). Sementara koperasi yang paling sedikit melibatkan diri dalam kajian ini ialah koperasi perindustrian (2%) dan koperasi perumahan (3%). Maklumat lanjut ditunjukkan dalam Jadual 1.

34 30 Jadual 1 : Anggota Koperasi Mengikut Fungsi yang Terlibat dalam Kajian Fungsi Koperasi Julat Bilangan Anggota < = >=1001 JUMLAH % Pengangkutan Kredit/Kewangan Pengguna Perkhidmatan Perladangan Pembinaan Perumahan Perindustrian Secara majoritinya, 62.4% koperasi yang dikaji memiliki anggota di bawah 500 orang dan majoriti kelulusan akademik tertinggi yang dimiliki oleh Anggota Lembaga Koperasi (ALK) dalam kajian ini adalah di peringkat SPM (66%) dan berumur lebih 50 tahun (79%) dengan memperoleh elaun kurang RM50 (75%). Ini menggambarkan kebanyakan koperasi yang terlibat dalam kajian ini ditadbir oleh ALK yang berumur lebih 50 tahun dengan kelulusan akademik tertinggi adalah SPM, berkhidmat lebih 10 tahun (85%) dan memperoleh elaun kurang dari RM50. PERATUS T A H U N D a n a D a la m a n D a n a Lu a ra n Rajah 1: Graf Dana Dalaman dan Luaran Koperasi

35 31 Sumber Dana Koperasi Berdasarkan Rajah 1, majoriti koperasi yang terlibat dalam kajian ini bagi tahun 2005 memiliki 83% sumber dananya dari sumber dalaman berbanding 17% dari dana luaran. Sepanjang tempoh kajian didapati peratusan dana yang diperoleh dari sumber luaran telah meningkat walaupun tidak begitu ketara khususnya bagi koperasi fungsi perumahan, perladangan, pembinaan dan pengangkutan. Ini menunjukkan bahawa koperasi menggunakan dana luarannya untuk mengembangkan aktiviti perniagaan selaras dengan perkembangan koperasi. Kesemua 274 koperasi yang dikaji memiliki sumber dana dalaman dari modal syer yang disumbangkan oleh anggota dengan purata (min) sehingga 83%. Penemuan ini menyokong kajian Fauzi (2000) yang menunjukkan bahawa modal syer menyumbangkan 63% kepada sumber dana dalaman koperasi. Bagaimanapun bagi koperasi berfungsi industri, sumbangan syer anggotanya adalah yang paling sedikit (minimum RM1190) berbanding koperasi berfungsi kredit yang menyumbangkan syer maksimum sehingga RM25 juta. Majoriti (median) syer anggota koperasi yang dikaji ialah RM137,347. Lebih separuh (51%) koperasi yang dikaji memiliki dana kurang daripada RM500 ribu. Sementara itu dana dari sumber luaran bagi tahun 2005 pula menunjukkan bilangan koperasi yang menggunakan dana ini sebanyak 201 koperasi (73.4%) sahaja. Kajian menunjukkan bilangan koperasi yang tidak menggunakan dana ini berkurangan dari 77 koperasi (2003) kepada 75 koperasi (2004) dan 73 koperasi (2005). Kajian ini turut mendapati koperasi cenderung mendapatkan sumber pembiayaan dari institusi kewangan diikuti sumber pembiayaan dari anggotanya dalam bentuk simpanan anggota. Manakala sumber pembiayaan dari Tabung Modal Pusingan (TMP) pula menunjukkan bahawa bilangan koperasi yang menggunakan perkhidmatan ini meningkat sepanjang tahun kajian. Koperasi yang berfungsi pengangkutan merupakan peminjam TMP terbanyak diikuti oleh koperasi berfungsi perumahan. Koperasi berfungsi perindustrian yang terlibat dalam kajian ini pula tidak menggunakan langsung kemudahan ini. Oleh itu, bagi menghadapi cabaran menjadikan koperasi sebagai sektor ketiga penting penyumbang ekonomi negara, koperasi perlu meningkatkan sumber dana khususnya dari sumber dalaman untuk membiayai aktiviti dan menjana pendapatan dari aktiviti tersebut. Menurut Dasar Koperasi Negara, koperasi memiliki modal kecil kerana anggota yang tidak aktif. Ini menggambarkan bahawa agak sukar untuk anggota menambah modal syer minimumnya. Walaupun koperasi berkeupayaan memberi pulangan dividen yang tinggi namun pemberian tersebut tidak dapat menarik minat anggota untuk meningkatkan tabungan mereka (Henny, 1996). Sehubungan itu, adalah penting kesedaran di kalangan anggota dipertingkatkan agar mereka

36 32 memahami peranan mereka sebagai penyumbang modal kepada koperasi, misalnya melalui program pendidikan anggota. Koperasi juga boleh mempertimbangkan untuk menaikkan had minimum syer anggota dengan membawa usul tersebut ke mesyuarat agung bagi mendapat mandat anggota. Dengan berbekalkan modal yang mencukupi akan memudahkan koperasi merancang dan menjalankan aktiviti untuk menjana ekonomi koperasi dan seterusnya menyumbang dalam pembangunan ekonomi negara. Penggunaan Dana Dengan merujuk kepada Rajah 2, kajian ini menunjukkan pada tahun 2005 koperasi cenderung menggunakan dananya untuk membiayai pelaburan aset (57%) berbanding aktiviti ekonomi (29%) khususnya bagi koperasi berfungsi perladangan, perumahan, pengguna dan pengangkutan. Sepanjang tahun kajian didapati penggunaan dana untuk belanja aktiviti ekonomi dilihat berkurangan berbanding penggunaan dana untuk pelaburan aset yang turun naik tetapi tidak begitu ketara PERATUS PELABURAN ASET AKTIVITI BELANJA AM Rajah 2: Penggunaan Dana Koperasi (2003 hingga 2005) Sepanjang tempoh kajian, bilangan koperasi yang melabur dalam pembelian aset telah meningkat dengan nisbah pulangan atas aset atau return on assets (ROA) menunjukkan pulangan yang tinggi. Bilangan koperasi yang mendapat ROA melebihi 1 juga menunjukkan kadar yang meningkat. Ini menandakan koperasi mendapat hasil pulangan yang tinggi untuk setiap ringgit pelaburan dalam asetnya.

37 33 Jadual 2: Pulangan atas Aset (ROA) Koperasi Tahun (2003 hingga 2005) ROA Min Median Sisihan Piawai Koperasi dengan ROA melebihi 1 mengikut tahun 70/274 72/274 88/274 Berdasarkan Jadual 3, didapati penglibatan koperasi dalam aktiviti pada tahun 2005 menunjukkan bahawa sebanyak 105 koperasi (38%) cenderung untuk melabur dalam aktiviti kontrak diikuti aktiviti perkhidmatan (21%), kedai pengguna (19%) dan pengangkutan (18%). Manakala aktiviti yang kurang mendapat perhatian ialah aktiviti penternakan (1.5%) dan pembangunan tanah (1.8%). Bagi koperasi berfungsi kredit pula didapati penggunaan dana terhadap aktiviti meningkat berbanding bagi tujuan pelaburan aset. Sepanjang tempoh kajian, kecenderungan koperasi untuk melibatkan diri dalam aktiviti adalah tidak berubah dengan mengekalkan aktiviti kontrak menjadi keutamaan diikuti dengan aktiviti perkhidmatan. Jadual 3: Penglibatan Koperasi dalam Aktiviti Utama (2005) Aktiviti Koperasi BIL % Minimum (RM) Maksimum (RM) Kontrak ,610,767 Perkhidmatan ,354,115 Kedai ,318 6,013,477 Pengangkutan ,999,396 Perladangan ,445 8,546,707 Stesen Minyak ,472,058 Usahasama ,294 1,903,255 Perumahan ,994 3,812,903 Perindustrian ,377 Pembangunan Tanah , ,686 Ternakan , ,260

38 34 Jadual 4 di bawah menjelaskan penggunaan dana untuk membiayai aktiviti pada tahun 2003 hingga Didapati majoriti (median) koperasi menggunakan sehingga 33% dananya untuk membiayai aktiviti perladangan diikuti dengan pengangkutan 26% dan perkhidmatan 25%. Aktiviti yang kurang dibiayai oleh koperasi ialah usaha sama sebanyak 2% dan aktiviti ternakan sebanyak 5%. Ini menunjukkan bahawa koperasi yang melibatkan diri dalam aktiviti perladangan cenderung menggunakan satu pertiga dananya untuk membiayai aktiviti tersebut. Manakala koperasi yang terlibat dengan aktiviti usaha sama kurang menggunakan dananya untuk membiayai aktiviti tersebut. Jadual 4: Peratus Penggunaan Dana Koperasi Untuk Membiayai Aktiviti (2003 hingga 2005) Aktiviti Koperasi Perladangan Pengangkutan Perkhidmatan Stesen Minyak Pembangunan Tanah Kontrak Lain-Lain Perumahan Perindustrian Kedai Ternakan Usahasama Secara keseluruhannya, kecenderungan koperasi untuk menceburi pelaburan dalam aset adalah kerana ia berisiko rendah. Koperasi kurang menceburi aktiviti yang berisiko tinggi kerana koperasi mungkin tidak berani menanggung risiko. Dalam hal ini, ALK perlu mempunyai kemahiran untuk menjangkakan pulangan pelaburan yang mereka ceburi. Untuk memastikan koperasi menggunakan dana dalam aktiviti ekonomi yang menguntungkan, ALK dan anggota koperasi khususnya perlu melihat peluang yang terbuka dengan menyediakan rancangan perniagaan yang realistik. Melalui rancangan perniagaan ini, sekurang-kurangnya mereka mengetahui modal awal untuk menjalankan perniagaan di samping memiliki strategi pemasaran yang berkesan. Perancangan perniagaan adalah penting untuk memastikan perniagaan yang akan dijalankan adalah benar-benar menguntungkan dan berdaya maju. Oleh itu, ALK khususnya perlu memiliki kemahiran untuk menyediakan rancangan perniagaan. Sekiranya mereka tidak mempunyai kepakaran, mereka boleh meningkatkan kepakaran dengan mengikuti program latihan yang disediakan atau menggunakan khidmat pakar dari luar. Tanpa rancangan perniagaan adalah

39 35 sukar untuk koperasi menjangkakan sama ada dana yang dilaburkan akan memberi pulangan seperti mana diharapkan. Di samping itu, ALK juga perlu meningkatkan amalan tadbir urus bagi memastikan tindakan mereka adalah mewakili anggota dan bergerak pada landasan yang betul mengikut perundangan koperasi. Dengan adanya tadbir urus yang baik, koperasi dapat ditadbir dan diurus ke arah mencapai matlamat penubuhannya. Perolehan Pendapatan Jadual 5 di bawah menunjukkan bilangan koperasi dikaji yang memperoleh pendapatan dari aktiviti utama pada tahun Kajian ini mendedahkan majoriti koperasi yang terlibat dalam kajian ini iaitu sebanyak 247 koperasi (90.1%) memperoleh pendapatannya dari pelaburan aset diikuti dengan aktiviti perkhidmatan iaitu sebanyak 133 koperasi (48.5%) dan kontrak iaitu sebanyak 119 koperasi (43.4%). Ini menunjukkan bahawa koperasi cenderung memperoleh pendapatan dari pelaburan aset dengan majoriti pendapatannya RM19,682 dan pendapatan tertingginya sehingga mencapai RM3 juta. Sementara itu, aktiviti yang kurang memberi pulangan pendapatan kepada koperasi ialah aktiviti perindustrian dan pembangunan tanah, iaitu masing-masing hanya 5 koperasi (1.8%). Bagaimanapun pulangan maksimum yang diperoleh dari kedua-dua aktiviti ini agak lumayan. Jadual 5: Bilangan Koperasi yang Memperoleh Pendapatan Aktiviti 2005 Aktiviti Koperasi Bil % Median Minimum (RM) Maksimum (RM) Pelaburan Aset , ,237,314 Perkhidmatan , ,123,518 Kontrak , ,266,428 Kredit , ,460,487 Pengangkutan , ,044,424 Kedai , ,009,366 Perladangan ,798 3,000 8,606,870 Stesen Minyak ,678 4,047 2,000,007 Perumahan ,313 20,949 4,160,000 Usahasama ,500 11,000 1,942,885 Ternakan ,305 1,170 90,388 Pembangunan Tanah ,437 12, ,044 Perindustrian ,186 1, ,667

40 36 Dengan merujuk kepada Jadual 6, didapati daripada 13 aktiviti yang dijalankan oleh koperasi, aktiviti kontrak merupakan aktiviti yang menjana pendapatan tertinggi diikuti aktiviti perumahan dan perladangan. Majoriti koperasi yang terlibat dalam kajian ini menjalankan ketiga-tiga aktiviti tersebut dan aktiviti yang kurang memberi pulangan merupakan aktiviti ternakan, pelaburan aset dan perkhidmatan. Jadual 6: Pendapatan Tertinggi daripada Aktiviti Koperasi (2005) Aktiviti Koperasi RM Bil % Kontrak 311, Perumahan 310, Perladangan 208, Stesen Minyak 159, Pembangunan Tanah 146, Usahasama 117, Kedai 111, Pengangkutan 97, Kredit 97, Perindustrian 37, Perkhidmatan 22, Pelaburan Aset 19, Ternakan 10, Jadual 7 pula menunjukkan sekurang-kurangnya 50% daripada koperasi berfungsi kredit dan pembinaan juga menjalankan aktiviti kontrak. Jadual 7: Jenis Koperasi yang terlibat dengan Aktiviti Kontrak (2005) Fungsi Bil Jumlah % Pengangkutan Kredit/Kewangan Pengguna Perkhidmatan Perladangan Pembinaan Perumahan Perindustrian Jumlah

41 37 Pengagihan Untung Kajian ini menunjukkan bahawa pada tahun 2005, majoriti koperasi (71.6%) memperoleh untung bersih di bawah RM100 ribu. Hanya 8% koperasi memperoleh untung bersih lebih RM500 ribu dan apa yang menarik bilangan koperasi yang memperoleh pendapatan lebih RM500 ribu telah meningkat sepanjang tahun kajian. Berdasarkan Jadual 8, didapati sebanyak 144 atau 52.6% koperasi telah mengagihkan untung bersih sebanyak RM30 ribu atau kurang. Jika dilihat mengikut fungsi pula, kebanyakan koperasi yang mengagihkan untung bersih sebanyak RM30 ribu atau kurang adalah koperasi kredit, koperasi pengguna dan koperasi pengangkutan. Jadual 8: Bilangan Koperasi Dengan Julat Pengagihan Untung Bersih Koperasi (2005) Julat Pengagihan Untung 2005 (RM) Fungsi Koperasi 1-30,000 30,001 50, > - 50, , , ,000 Jumlah Kredit/Kewangan Perladangan Perumahan Perindustrian Pengguna Pembinaan Pengangkutan Perkhidmatan Jumlah Peratus 52.6% 16.4% 8.8% 16% 6.2% Dengan merujuk Jadual 9, sebagaimana yang dikehendaki oleh Akta Koperasi 1993 dan selepas pembahagian berkanun 15%, pada tahun 2005 sebanyak 164 koperasi (60%) telah mengagihkan untung bersihnya sebagai dividen syer kepada anggota diikuti dengan 142 koperasi (52%) untuk tujuan honorarium ALK dan sebanyak 137 koperasi (50%) untuk tujuan kumpulan wang tertentu. Sepanjang kajian, bilangan koperasi yang mengagihkan untung bersihnya untuk tujuan dividen syer, honorarium dan kumpulan wang berkurangan walaupun tidak begitu ketara. Sementara bilangan koperasi yang memberi dividen yuran pula menunjukkan angka meningkat. Kajian juga menunjukkan bilangan koperasi yang mengagihkan keuntungan untuk membayar zakat telah meningkat dengan agak ketara iaitu sebanyak 76 koperasi pada 2003, 87 koperasi pada tahun 2004 dan 99 koperasi pada tahun 2005, khususnya bagi koperasi fungsi perumahan, perladangan dan pembinaan.

42 38 Jadual 9: Trend Pengagihan Untung Bersih Koperasi Pengagihan Untung Bersih Bil % Bil % Bil % Dividen Syer Honororium Kumpulan Wang Zakat Dividen Yuran Pulangan Atas Simpanan Cukai Hadiah Langganan PERBINCANGAN Kajian ini mendapati koperasi lebih cenderung melabur dalam aktiviti yang kurang berisiko seperti pembelian aset. Tidak banyak koperasi berani menceburi aktiviti kontrak, perumahan, pembangunan tanah yang dibuktikan dalam kajian ini memberi pulangan yang lumayan. Koperasi sepatutnya berani melaburkan dananya dalam aktiviti yang berskala besar dengan berstrategi. Untuk melabur dalam aktiviti berskala besar dan berisiko ini, ALK perlu memiliki ilmu pengetahuan yang relevan supaya mereka benar-benar kompeten untuk menjalankan tugas masing-masing. Oleh itu, pihak yang berkenaan khususnya MKM, perlu menarik minat ALK untuk mengikuti program yang berkaitan mengenai peluang-peluang perniagaan, rancangan perniagaan dan pengurusan risiko supaya mereka akan lebih bersedia untuk menghadapi sebarang kemungkinan yang berlaku dengan pelan yang berkaitan. Mereka perlu mahir merancang perniagaan mereka. Sehubungan itu, koperasi khususnya koperasi yang baru ditubuhkan perlu diwajibkan mengikuti kursus Penyediaan Rancangan Perniagaan bagi membantu mereka memastikan perniagaan yang ingin diceburi berdaya saing dan berdaya maju di samping menyedari kos yang terlibat secara langsung dan tidak langsung dalam perniagaan yang bakal diceburi. Rancangan perniagaan ini juga dapat membantu dan memudahkan koperasi mengemukakan permohonan pembiayaan seperti Tabung Modal Pusingan dan sebagainya. Kajian ini mendapati koperasi cenderung mengagihkan untung bersihnya dengan mewujudkan tabung-tabung khususnya untuk kepentingan anggota seperti Tabung Kebajikan Anggota, Tabung Kebajikan Am dan sebagainya. Wujudnya tabung sebegini akan menjadikan koperasi prihatin terhadap anggota dan komuniti

43 39 sekitarnya. Oleh itu, ALK perlu menjadikan koperasi mereka istimewa di kalangan anggota dan secara tidak langsung akan menarik minat anggota untuk terus setia dan menyokong aktiviti yang dijalankan. Kajian ini tidak mengkaji secara mendalam sumber dan penggunaan dana koperasi. Sehubungan itu, adalah dicadangkan kajian ini diteruskan dengan menjalankan kajian kuantitatif pula yang memberi fokus kepada faktor-faktor yang mempengaruhi penggunaan dana bagi membiayai aktiviti ekonomi koperasi supaya penemuan kajian dapat membantu koperasi memperbaiki kelemahan pentadbiran dan pengurusan seterusnya mampu meningkatkan pulangan pendapatan ke satu tahap yang lebih tinggi lagi. Kajian ini juga mendapati majoriti ALK kurang menghadiri kursus sedangkan kursus adalah penting untuk meningkatkan kemahiran dan kompetensi mereka. Sehubungan itu, wajarlah pihak yang berkaitan khususnya MKM memainkan peranan untuk menarik minat ALK bagi mengikuti program latihan berkaitan bagi membuka minda mereka supaya dapat mentadbir koperasi sebagaimana usahawan mengurus perniagaannya. SKM juga boleh memainkan peranan dengan mewajibkan setiap ALK mengikuti kursus sekurang-kurangnya 7 hari setahun sebagaimana yang diwajibkan kepada kakitangan di sektor awam. Bagi membolehkan koperasi ditadbir oleh ALK yang berilmu dan kompeten, calon ALK yang hendak bertanding hendaklah disyaratkan telah mengikuti sejumlah program latihan berkaitan koperasi di institusi latihan koperasi. Syarat ini perlu dimasukkan dalam aturan pemilihan ALK dalam mesyuarat agung koperasi. Langkah ini adalah langkah proaktif bagi melahirkan barisan pimpinan koperasi yang berilmu dan kompeten untuk mentadbir koperasi bukan sekadar memenuhi syarat dengan mengikuti kursus wajib sahaja tanpa ada minat untuk mengikuti kursus-kursus yang lain bagi meningkatkan bina upaya ALK. Walaupun majoriti koperasi memperoleh sebahagian besar sumber dananya dari sumber dalaman, sumbangan minimum RM100 anggota terhadap koperasi perlu ditingkatkan. Sehubungan itu, program kesedaran berkoperasi khususnya program pendidikan anggota boleh memainkan peranan untuk memberi pendedahan dan kefahaman supaya anggota koperasi menambah sumbangan masing-masing. Prinsip koperasi menuntut anggota menyumbangkan modal. Semakin banyak sumbangan yang diberi oleh anggota maka semakin banyaklah dana yang dikumpulkan oleh koperasi untuk digunakan bagi membiayai kegiatan ekonomi ke arah mencapai matlamat penubuhan koperasi. Oleh itu anggota yang baru menyertai koperasi perlu diwajibkan mengikuti program pendidikan anggota bagi membolehkan mereka memainkan peranan dengan lebih berkesan lagi. Koperasi juga perlu membincangkan agenda latihan dan pendidikan dalam mesyuarat bulanan ALK supaya tahap kefahaman koperasi di kalangan anggota dan ALK dapat ditingkatkan.

44 40 Senarai latihan yang diikuti oleh anggota dan ALK perlu dimuatkan dalam buku laporan tahunan koperasi untuk dinilai sendiri oleh anggota dalam mesyuarat agung. KESIMPULAN Kajian ini telah menunjukkan kebanyakan koperasi memperoleh sebahagian besar sumber dananya (83%) dari sumber dalaman. Situasi ini menjadi petunjuk khususnya kepada koperasi baru agar berdikari menggunakan kekuatan anggota untuk mengumpul dana sendiri seperti mana yang dituntut oleh prinsip koperasi. Kebanyakan koperasi cenderung menggunakan dana untuk membiayai pelaburan dalam aset (57%) berbanding dengan aktiviti ekonomi lain (29%). Kajian ini dapat membantu koperasi baru melihat bahawa aktiviti paling popular yang diceburi oleh majoriti koperasi ialah pelaburan dalam aset (90%) dan perkhidmatan (50%). Manakala aktiviti kontrak merupakan aktiviti yang menjana pendapatan tertinggi untuk koperasi diikuti aktiviti perumahan dan perladangan. Selain itu, majoriti 60% koperasi mengutamakan pengagihan untung bersihnya untuk memberi dividen atas modal syer anggota, 52% koperasi mengagihkannya sebagai honorarium ALK dan 50% koperasi mewujudkan kumpulan wang tertentu. Berdasarkan penemuan kajian ini, penyelidik mencadangkan agar kajian seterusnya dijalankan dengan mengkaji faktor-faktor yang mempengaruhi anggota untuk menyumbangkan dana kepada koperasi. Memandangkan koperasi mempunyai kekurangan dana, ini menyebabkan koperasi menghadapi kesukaran untuk menjalankan aktivitinya. Penemuan kajian ini juga akan dapat membantu koperasi baru khususnya untuk meningkatkan dana dengan menggunakan kekuatan anggota di samping memperbaiki pengurusan dan pentadbirannya ke arah mengamalkan tadbir urus koperasi yang lebih baik dan berkesan. Sekiranya cadangan penyelidik diberi perhatian dan diambil tindakan oleh pihak yang terlibat khususnya ALK, penyelidik percaya, koperasi masa hadapan bakal dibarisi oleh anggota yang benar-benar memahami koperasi yang dianggotainya. ALK pula akan lebih berilmu dan kompeten untuk mentadbir koperasi menuju hala tuju yang lebih jelas dan fokus iaitu meningkatkan tahap ekonomi anggota berdasarkan prinsip koperasi. Koperasi pula akan lebih berupaya menceburi aktiviti ekonomi yang berskala besar dan lebih menguntungkan bagi memberi pulangan terbaik untuk anggota selaras dengan matlamat penubuhan koperasi

45 41 RUJUKAN Akta Koperasi 1993 (Akta 502) dan peraturan-peraturan (hingga 25hb Januari 2003). (2003). Kuala Lumpur : International Law Book Services. A. Ghani Othman. (1980). Mobilisation and investment of funds for cooperative development in Malaysia. Paper presented at the ASEAN Coperative Organization Conference March Manila. Jabatan Pembangunan Koperasi.(2005). Garis panduan penyeliaan koperasi. Kuala Lumpur: Jabatan Pembangunan Koperasi. Hasniza Mohd Taib. (2006). Sources and utilization of fund among SMEs. Paper presented at The Malaysian Finance Associations 8th Annual Conference 8-9 th May Kota Kinabalu : Universiti Malaysia Sabah. J.D. Von Pischke. (1996). FAO cooperative finance consultant, capital formation in agricultural cooperatives in developing countries: research issues, findings and policy implication for cooperatives and donors, Summary of an analytical paper. Kamus Dewan. (2005). Kuala Lumpur : Dewan Bahasa dan Pustaka. Mohd Fauzi Mohd Jani. (2000). Cooperatives in Malaysia : Challenges and strategies for competitiveness and community development. Paper presented at First ASEAN Co-operative Research Conference June Singapore. Ng Swon Ba.(2002, Julai). Laporan kajian sumber modal digunakan oleh koperasi untuk berkembang dan membangun di Malaysia dalam WAWASAN. Kuala Lumpur : Jabatan Pembangunan Koperasi. Suruhanjaya Koperasi Malaysia. (Julai 2009). Visi misi suruhanjaya koperasi Malaysia, Kuala Lumpur : Suruhanjaya Koperasi Malaysia. Samuel C. Chukwu. (1992). Ekonomi perusahaan perniagaan koperasi (Edisi Bahasa Malaysia). Kuala Lumpur : Friedrich Ebert Stiftung.

46 42 AUTHOR S BACKGROUND Tn. Hj. Ramlan Kasmin is currently the Director of the Sarawak Branch, Co-operative College of Malaysia (CCM). He has been a trainer with CCM since 1992 and has served as the Head, Information Technology and Communication Centre, CCM as well as Head of the Extension Services Centre, CCM. He obtained his Masters in Information Management from Universiti Teknologi MARA in 2004 and Bachelor in Computer Science from Universiti Putra Malaysia in Besides being an experienced trainer, he is also actively involved in providing advisory service to co-operatives and was the Secretary of the Cooperative College of Malaysia Employees Cooperative.

47 43 FACTORS INFLUENCING THE PERFORMANCE OF COOPERATIVES IN MALAYSIA : A TENTATIVE FRAMEWORK Sushila Devi Rajaratnam, Nurizah Noordin, Mohd Shahron Anuar bin Said, Rafedah Juhan & Farahaini Mohd Hanif (Co-operative College of Malaysia) ABSTRACT This paper attempts to identify a tentative framework on the factors which may influence the performance of cooperatives in Malaysia, based on a review of the existing literature. The paper begins with a description of the current status of cooperatives in Malaysia. The literature has highlighted the need for cooperative performance measurement to encompass both financial and non financial dimensions of performance. Next, the specific financial and non financial performance measures commonly used in prior studies are explained. This is followed by a discussion on the factors influencing the performance or success of cooperatives. Finally, based on the literature reviewed, the paper proposes a tentative framework on the factors influencing the financial and non financial performance of cooperatives in Malaysia. Three main factors are proposed as influencing the financial and non financial performance of cooperatives and these are referred to as the structural, managerial and membership dimensions.

48 44 INTRODUCTION Cooperatives were formally introduced in Malaysia in 1922 by the British colonial government primarily to encourage savings and to combat indebtedness among farmers and government servants. After independence in 1957, the Malaysian Government continued to acknowledge cooperatives as an important instrument to eradicate poverty and enhance the socio-economic standard of living of the people. The early cooperatives were basically thrift and loan or credit societies and these became the foundation of the cooperative movement in Malaysia. Over the years, with the supportive policies of the Malaysian Government, cooperatives diversified from just undertaking credit into non-traditional business activities specifically finance, banking, plantation, consumerism, transport, housing, industrial, construction and services. As socio-economic organisations, cooperatives are involved in business activities and operate in a commercial environment, often in direct competition with the private sector. Therefore, they need to be successful business organisations to be able to fulfil their social and economic obligations to members (Inder Kaur, 2006). In fact, prior literature (Laidlaw, 1987; Stettner (1977; cited in Wells, 1981) has aptly acknowledged that cooperatives can achieve their social objectives only if they succeed in terms of their business performance. The cooperative movement in Malaysia currently contributes 1.4 percent to the country s Gross Domestic Product (GDP) and it is the Government s intention that this contribution be increased to 4 percent in 2013 (Suruhanjaya Koperasi Malaysia, 2009). To ensure that this percentage is achieved, it is imperative for cooperatives to perform successfully. There are a number of studies which have assessed the performance of cooperatives. Generally, the literature acknowledges that the measurement of cooperative performance needs to be multidimensional. However, there is no consensus on a common measure or method of assessing performance. Moreover, the successful performance of cooperatives would depend on a number of key contributing factors. There have been some studies which have investigated the factors which influence the performance of cooperatives. However, these studies are limited in that they have mainly focused on certain types of cooperatives, specifically cooperatives involved in credit and agricultural activities. There is therefore a need to identify the important factors which would influence the successful performance of cooperatives undertaking various economic activities. The aim of this paper is to suggest a tentative framework for future research on the factors which may affect the performance of cooperatives in the Malaysian context, based on the review of literature. Firstly, the paper discusses the multidimensional aspect of measuring performance of cooperatives, specifically the financial and

49 45 non financial dimensions. Next, some of the important factors influencing the performance of cooperatives are presented. Finally, a tentative framework for future research on the factors which may influence the performance of cooperatives in Malaysia is suggested. Status of Cooperatives in Malaysia Table 1 shows that as at 31 December 2008 there were 6,084 cooperatives in Malaysia with a total membership of 6.51 million individuals, paid up capital worth RM8.42 billion and total assets amounting to RM55.73 billion (Malaysia Cooperative Societies Commission, 2008). The 6.51 million individual members represented 23 percent of the country s population of million in 2008 (Ministry of Finance, 2008). In terms of function, consumer cooperatives constituted the majority (54 percent) of the 6,084 cooperatives. However, cooperatives engaged in banking and credit / finance, which represented only 9 percent of the cooperatives, had 73 percent of the paid up capital and 89 percent of the total assets of the movement. One reason for this situation is that a large majority (61 percent) of the consumer cooperatives exist in schools and as such have a meagre 0.2 percent of the paid up capital and total assets, respectively, of the cooperative movement in the country. As indicated in Table 1, the 6,084 cooperatives are involved in various functions specifically, banking, finance or credit, plantation, housing, industrial activities, consumerism, construction, transport and services. The Department of Cooperative Development (replaced by the Malaysia Cooperative Societies Commission or MCSC since 2008) which is responsible for the supervision of cooperatives in the country classifies them into nine functions based on their business activities. The cooperatives had a total turnover of RM7.75 billion, which accounted for only 1.4 percent of the country s GDP of RM billion in 2008 (Ministry of Finance, 2008). This figure indicates that despite 23 percent of the population being cooperative members, the contribution of the cooperative movement to the country s economy is insignificant. In addition, the profits generated by the cooperatives in 2008 amounted to 25 percent of the turnover for that year. More importantly, only two cooperative banks collectively owned 76 percent or three quarters of the total assets as well as accounted for 46 percent of the total turnover of cooperatives in 2008 (MCSC, 2008). Moreover, nearly two thirds or 64 percent of the profits of cooperatives came from these two banking cooperatives. Ironically, both these two cooperatives however accounted for only 12.7 percent of the total membership in cooperatives, and also a mere 3 percent of the country s

50 46 population. Hence, one can infer that the performance of the cooperative movement in Malaysia, in terms of total assets, turnover and profits, is currently dominated by the two banking cooperatives and the profits generated by the movement are not being enjoyed by the majority of the members. For the cooperative movement in the country to effectively contribute towards enhancing the socio-economic status of the people as well as contribute more significantly towards the country s GDP, it is imperative that the cooperative movement in the country, as a whole, performs successfully. Table 1 Status of Cooperatives by Function as at 31 December 2008 Function No. of Cooperatives Membership (individuals) Capital Assets Turnover Profit/Loss (RM) (RM) (RM) (RM) Banking 2 828,484 2,199,709,013 42,208,732,138 3,551,004,345 1,254,943,822 Credit/Finance 551 1,962,834 3,969,003,533 7,620,467,830 1,747,350, ,658,419 Agriculture , ,016, ,366, ,805, ,336,678 Housing 88 89, ,592, ,551, ,492,753 38,860,369 Industrial 75 11,997 6,953,639 49,874,089 42,628,043 41,824 Consumer - adult 1, , ,702, ,115, ,752,797 42,954,235 - school 2,043 2,022,091 17,529, ,894, ,819,115 23,170,906 Construction ,111 15,248,402 57,049,368 23,366, ,739 Transport ,918 47,338, ,006, ,607,704 14,343,117 Services ,556 1,553,903,547 2,969,662, ,033,640 81,592,599 Total 6,084 6,509,648 8,417,996,182 55,730,720,236 7,749,860,509 1,942,319,708 (Source : Malaysia Cooperative Societies Commission, 2008) LITERATURE REVIEW Measuring Performance of Cooperatives For cooperatives to contribute positively and significantly to the socio-economic development of Malaysia, they would have to perform successfully. Success of a cooperative has been defined as the fulfilment of declared objectives (Lluch, Gomis and Jimenez, 2006, p.51). To evaluate how well cooperatives have been managed and whether they have been able to achieve their objectives, measurement of cooperative performance is crucial. Only by measuring performance on a regular basis can impending problems and areas for improvement be identified and remedial actions taken before the performance of the cooperative is adversely affected. Hence, performance measurement involves the design, implementation and use of quantifiable indicators to judge achievement or success.

51 47 As is widely acknowledged, the objective of a cooperative is to maximise the benefits to its members and ensure that their needs are met (Pratt, 1998). However, because cooperatives operate in a competitive commercial environment, they must be able to survive as business entities in order to provide any form of social benefits to members. Hence, traditional financial measures such as profitability, efficiency, liquidity and leverage used to assess the performance of conventional businesses are also relevant for cooperatives (Chesnick, 2005; Hind, 1998). Profitability ratios measure the operating capabilities of the cooperative business. While cooperatives are generally considered not for profit enterprises, they do need to generate enough profit to compensate for their members investment. Therefore, trends in profitability ratios indicate whether a cooperative is able to survive or headed for failure. Efficiency ratios examine how well the cooperative business uses its assets to generate sales or revenue while liquidity ratios indicate the short term stability of the business that is, how well the cooperative can meet its current obligations. Meanwhile, leverage ratios provide insight into the use of debt to finance the business activities of the cooperative as well as focus on the long term stability of the cooperative. On the other hand, as member based organisations, it is imperative to measure the social performance of cooperatives. In other words, measurement of cooperative performance must also consider the benefits provided to members and society in general (Inder Kaur, 2006; Hind, 1998). The literature (Boyer, Creech and Paas, 2008; Chen, Chen and Peng, 2008; Lluch, Gomis and Jimenez, 2006; Parsley, 1992; Ward and Mckillop, 2005) has highlighted that in addition to the financial measures of cooperative performance, non-financial measures should also be given due importance. In fact, some of this literature (Hind, 1998; Hussain, Gunasekaran and Islam, 2002) even suggests that non financial performance measurement may be more important than financial performance where cooperatives are concerned due to their social obligations to members. Financial Measures of Cooperative Performance Financial measures evaluate the financial and operational performance of cooperatives and a significant number of prior studies have used ratios to evaluate such performance. Ratios are objective measures of performance which are easy to understand and can be calculated from the financial statements of cooperatives. In addition, ratios assess performance from multiple perspectives, such as in terms of profitability, liquidity, leverage and efficiency of the cooperative. Importantly too, ratios can be used to evaluate performance of cooperatives involved in various sectors of the economy.

52 48 Unlike many of the prior studies which used ratios, cooperative performance has also been measured subjectively in a study by Kyriakopoulos et al. (2004). In this study, respondents were asked to evaluate their perception on the performance of the business of their cooperative relative to their largest competitors. Performance was measured by a 5-point multi-item scale combining three indicators, profit margin, growth and market share. This subjective measure was used to overcome the difficulty of respondents in reporting absolute performance. However, using only self-reported perceptual statements to measure performance can lead to biasness and Kyriakopoulos et al. (2004) acknowledged that combining self-reported measures with accounting-based measures or ratios would provide a more robust picture of performance. It is worth noting that the commonly used group of ratios for measuring cooperative performance are profitability ratios (Bruynis et al., 2001; Girardin & Bazen, 1998; Inder Kaur, 2006; Kyriakopoulos, Meulenberg and Nilsson, 2004; Mishra, Tegegne and Sandretto, 2004; Trechter, 1996), efficiency ratios (Chen, Chen and Peng, 2008; Guzman and Arcas, 2008; Ward and Mckillop, 2005; Worthington, 1998), liquidity ratios (Chesnick, 2005; 2006; Inder Kaur, 2006; Rotan, 2004) and leverage ratios (Chesnick, 2005; 2006; Rotan, 2004). Generally, profitability ratios used in prior studies on cooperative performance are net margin, also referred to as net profit margin (Bruynis et al., 2001; Chesnick, 2006; Kyriakopoulos et al., 2004; Mishra et al., 2004; Trechter, 1996), gross profit margin (Chesnick, 2005; 2006; Rotan, 2004), return on total assets and return on member equity (Chesnick, 2005; 2006; Inder Kaur, 2006; Rotan, 2004). The difference between the return on assets and return on member equity illustrates the effect of leverage. The review of the related literature indicates that compared to gross profit margin; net profit margin is used more often as an indicator of operational performance in prior studies. The gross profit margin generally measures the pricing strategy of the cooperative as it looks at margins generated after the cost of goods sold is subtracted from income. Chesnick (2005; 2006) argues that looking at gross profit margin trends does not indicate efficiency in the use of assets and other inputs. The gain in efficiency will be shown in the net profit margin which considers both operating and financing (interest) costs (Peterson, 1994). Hence, net profit margin would be a better indicator of operational profitability than gross profit margin. Operational efficiency has usually been measured in terms of fixed asset turnover and total asset turnover (Chesnick, 2005; 2006; Guzman and Arcas, 2008; Rotan, 2004). Unlike total asset turnover, fixed asset turnover focuses specifically on how well the cooperative business uses its fixed or long term assets to generate sales or income. Fixed asset turnover would thus be a good indicator of efficiency for cooperatives with substantial investment in fixed assets such as land, buildings,

53 49 vehicles or machinery than for cooperatives which do not invest in such assets. In addition, total asset turnover which consists of both fixed and current assets may be a less accurate measure of operational efficiency because cooperatives would have different combinations of fixed and current assets depending on the type of business activities undertaken. For example credit cooperatives would need a relatively lower level of fixed assets to generate revenue as compared to cooperatives involved in production, manufacturing activities, transport and construction. The commonly used indicators for liquidity are the current and quick (or acid test) ratios (Chesnick, 2005; 2006; Inder, 2005). The quick ratio is similar to the current ratio except that it excludes inventory which is the least liquid current asset and provides a more accurate or stringent test of liquidity, particularly in cooperatives which have a substantial amount of inventory. Finally, leverage ratios that have been used to measure cooperative performance are the debt to assets ratio, long term debt to equity ratio and the times-interest-earned ratio (Chesnick, 2005; 2006). All three leverage ratios are important as they illustrate outside ownership in the cooperative s assets, and the risk inherent in such ownership. As member-based organisations, cooperatives must effectively manage the use of debt, particularly long term debt so as to ensure the long term survival of the cooperative is not threatened. Non Financial Measures of Cooperative Performance Non financial performance measures are defined as measures which provide performance information in non-monetary terms (Verbeeten, 2005). If one adheres to this definition, some of the non financial measures identified in the literature are member satisfaction (Amini and Ramezani, 2008; Bruynis, et al., 2001; Lluch et al., 2006), growth in membership (Carr, Kariyawasam and Casil, 2008; Theuvsen and Franz, 2008) and longevity (Bruynis et al., 2001; Lluch et al., 2006), also referred to as continued survival of the cooperative in Carr et al. (2008). Longevity was defined as cooperatives which had survived for more than three years (Bruynis et al., 2001) or at least for ten years (Lluch et al., 2006). Member satisfaction with the services of the cooperative has been recognised as an important measure of cooperative success since cooperatives are basically formed to fulfil members objectives through the provision of services. However, this measure of performance is subjective as it depends on the perceptions of members and is therefore harder to quantify. The usual methodology used to obtain perceptions is a survey. However, to ensure meaningful information is obtained, the survey method may need to be complemented with other appropriate methodology such as focus group discussions. In contrast, growth in membership and longevity are objective

54 50 indicators of non financial performance which can be obtained from the records of cooperatives. Generally, it can be said that cooperatives which are successful would be more likely to have growth in their membership as well as survive for a longer period of time. Performance of Cooperatives in Malaysia Inder Kaur (2006) evaluated the performance of large and small cooperatives in Malaysia by using a sample of 40 cooperatives. Cooperative performance was measured from two perspectives: financial performance of the cooperative as a business entity and the provision of benefits to members. Financial indicators were used to measure both perspectives. The performance of the cooperative as a business entity was measured in terms of profitability and liquidity while member benefits was measured by analysing the proportion of the cooperative s profits used to provide benefits to members in terms of dividend, social benefits and patronage rebate or patronage refund. As this study only used information that is available in the financial statements of cooperatives, non financial indicators of performance were not used to measure member benefits. For the first time, in 2008, the MCSC produced a listing of the 100 most successful cooperatives in Malaysia. The listing was developed based on the criteria used by the International Cooperative Alliance (ICA) to identify the Global 300 and Developing 300 list of cooperatives and mutuals. In the Malaysian context, the success of a cooperative was determined based on two major factors identified by the MCSC, the financial factor and the non financial factor (Suruhanjaya Koperasi Malaysia, 2008). The financial factor was assigned a weight of 70 percent while the non financial factor was assigned a weight of 30 percent. The financial factor focused on seven financial ratios related to liquidity, profitability and efficiency. The selection of the seven ratios and their weights were determined by the MCSC. Table 2 shows the seven financial ratios with their respective weights. All cooperatives excluding school cooperatives were evaluated on the seven financial ratios and those which achieved a total score of at least 30 percent for the seven ratios were then selected to be evaluated on the five non financial criteria.

55 51 Table 2 Ratio Weight (%) Current Ratio 15 Gearing Ratio 15 Gross Profit 10 Net Profit 10 Return On Assets (ROA) 10 Return On Equity (ROE) / Earnings Per Share 5 Net Tangible Assets (NTA) 5 Total 70 (Source : Malaysia Cooperative Societies Commission, 2008) The cooperatives were evaluated on the five non financial criteria by the MCSC officers in the various states and only cooperatives which scored at least 15 percent on the non financial factor were considered successful. Table 3 shows the non financial factor which focused on five criteria, good governance, service to members, social and environmental responsibility, diversification of activities (the more the better), and whether objectives of the cooperative were achieved. Finally, cooperatives which had a total score of at least 50 percent for both the financial and non financial factors were considered successful and were then ranked in descending order based on their turnover. The 100 cooperatives which had the highest turnover were ranked and listed in a directory called Indeks 100 Koperasi Terbaik Malaysia. Table 3 Criteria Weight (%) 1. Good Governance 1.1 AGM compliance for current year 1.2 Audit compliance for current year 1.3 Views of the Registrar General tabled 1.4 Audit fees Contribution to trust funds 1.6 Compliance on subsidiary formation 1.7 Compliance on investment 1.8 Misconduct by Board Members 2. Service to Members 7 3. Social and Environmental Responsibility 5 4. Diversification of Activities 5 5. Objectives of Cooperative Met 3 Total 30 (Source : Malaysia Cooperative Societies Commission, 2008)

56 52 Factors Influencing Performance of Cooperatives For cooperatives to perform successfully and achieve their objectives, they would have to be influenced by certain factors or dimensions. There is some literature on the factors influencing the performance of cooperatives and these are referred to as success factors. Most of this literature however, has focused on cooperatives in selected sectors, in particular, agricultural cooperatives, credit cooperatives and credit unions. Credit unions are unique cooperative financial institutions that provide banking facilities to the financially excluded (Ward and McKillop, 2005). Prior studies in the context of agricultural cooperatives have mainly been undertaken in the United States, with some in Europe, Canada and Iran. The existing literature has highlighted some important factors which have influenced or contributed to the successful performance of cooperatives. With regard to the structural aspect or dimension of the cooperative organisation, Kyriakopoulos et al. (2004) investigated the influence of ownership, control and the cost/pricing policies, on the perceived financial performance of Dutch agricultural cooperatives. Control was defined as the one-member one-vote principle and exclusive member voting rights, while ownership was defined as exclusive member and collective ownership of the cooperative. These two variables are part of the cooperative principles which guide how cooperatives should operate. Cost/pricing policies referred to prices offered to members for products marketed, supplies sold and services provided which aimed at not making profits but offering benefits to them. Interestingly, the results of this study indicated that only ownership enhanced performance of the cooperatives, while control and cost/pricing policies did not. In other words, this study showed there was limited or partial support for the relationship between the structural features of cooperatives and their financial performance. The impact of entrepreneurial firm culture, another key structural feature, on the financial performance of agricultural cooperatives was also investigated (Kyriakopoulos et al., 2004). This study found that cooperatives which adopted entrepreneurial firm culture significantly and positively influenced performance. Entrepreneurial firm culture was defined in terms of four key attributes: risk-taking attitude, innovative leadership style, flexible organisational bonding and proactive strategic emphasis. Kyriakopoulos et al. (2004) suggested that the quality of management and staff, innovative and growth-oriented values and attitude typically present in entrepreneurial cultures, are more important than the structural features of cooperatives. Hence, just like any other business organisations, cooperatives must create the right or conducive environment to promote the development of an entrepreneurial firm culture.

57 53 Moreover, another key characteristic of the cooperative organisational structure, size, was found to have a significant positive influence on the financial performance of credit unions (Ward and Mckillop, 2005). Size was gauged in terms of total assets of the cooperatives studied and, as a control, the total number of members at the year end. The finding showed that larger credit unions had lower costs to income percentages and experienced economies of scale compared to smaller credit unions. Hence, larger credit unions were found to be more successful than the smaller ones, consistent with the findings of other prior studies. While Ward and Mckillop (2005) measured size in terms of total assets and identified it as a (independent) variable which influenced cooperative performance, Trechter (1996) measured size in terms of the number of members and identified it as one of the four performance measures (dependent variable) used in their study. As number of members can be a form of non-monetary performance, it was considered as non financial performance indicator. The other three performance measures were profitability, patronage refund levels and equity redemption and were refered to as financial performance indicators. The impact of diversifying the activities of agricultural cooperatives on their financial and non financial performance was investigated by Trechter (1996). Diversification is an important element and is closely related to the structure of cooperatives. Trechter s (1996) study showed that diversifying the activities of agricultural cooperatives was not statistically associated with profitability, increase in patronage refunds or increase in equity redemption. In contrast, diversification was positively associated with membership size, with diversified cooperatives enjoying larger memberships. Hence, Trechter (1996) concluded that diversification had a neutral to modestly positive impact on cooperative performance. Interestingly, while Trechter s (1996) study used diversification as an independent variable, it was defined as a non financial measure of cooperative performance for identifying the 100 most successful Malaysian cooperatives (Suruhanjaya Koperasi Malaysia, 2008). In diversifying their activities, or providing various services to members, it is imperative for cooperatives to realise that in addition to being profitable, the activities or services undertaken should fulfil members needs. In fact, the provision of services to meet members needs efficiently and effectively has been identified as an important factor that influences the successful performance of cooperatives (Carr et. al., 2008). A number of studies (Boyer et al., 2008; Bruynis et al., 2001; Carlberg et al., 2006), found cost of operations to be an important variable that contributed towards the successful performance of cooperatives. To ensure that cooperatives carry out

58 54 businesses to provide the benefits desired by their members and to sustain their survival, it is imperative that cooperatives manage their cost of operations prudently. In this respect the above cited prior studies found that maintaining accurate financial records and low operating costs were important for the successful performance of cooperatives. From the review of literature, a number of variables or elements related to the management of cooperatives have influenced the performance of cooperatives. Carlberg, Ward and Holcomb (2006) found that planning is critically important to the success of new generation agricultural cooperatives and this finding is consistent with that of an earlier study (Henehan and Pelsue, Jr., 1986) which found that the adoption of multi-year plans was positively and significantly associated with financially successful agricultural cooperatives, in other words, cooperatives with high sales growth. Their study however did not define the term, multi-year plan and it is assumed that multi-year refers to long term planning or planning for more than one year as planning has to be undertaken on a continuous basis for it to be effective. Due to the unique feature of cooperative organisations, the management team, specifically the board and managers should possess the necessary competencies such as experience and skills, to manage cooperatives successfully. Prior studies have found a positive relationship between previous management and cooperative experience possessed by the board and managers of cooperatives and cooperative performance (Bruynis et al., 2001; Carlberg, Ward and Holcomb, undated; Carr et. al., 2008; Henehan and Pelsue, Jr., 1986). In addition, having full time (Bruynis et al., 2001) cooperative managers with technical and interpersonal skills (Amini and Ramezani, 2008) have been found to have a positive influence on the performance of cooperatives. Competency in managing cooperatives is enhanced through training. Not surprisingly then, training has also been found to influence the success of cooperatives. With regard to this factor, prior studies have shown that continued management training for board members and managers (Bruynis et al., 2001), the number of training programmes attended as well as the quality of training programmes offered to managers (Amini and Ramezani, 2008), are important variables that significantly impact on cooperative performance. As member based organisations, the role of members is of paramount importance to the survival and success of cooperatives. Some existing literature has identified member participation in the administration of cooperatives as a key factor for the successful performance of cooperatives (Amini and Ramezani, 2008; Lluch et al., 2006). Active member participation in cooperatives usually takes place in the form

59 55 of attendance at annual general meetings, increasing the contribution to share capital and using the services or buying the products of the cooperative. Furthermore, having a sufficient pool of member capital is another crucial ingredient for the successful performance of cooperatives (Bruynis et al., 2001). To promote active member participation, it cannot be denied that members need to be educated on cooperative philosophy as well as be aware of their rights and responsibilities towards their cooperatives. Hence, member education is pertinent and has also been identified as an important success factor for cooperatives by Amini and Ramezani (2008). Factors Influencing the Performance of Cooperatives in Malaysia: A Tentative Framework The existing literature has highlighted a number of pertinent issues which may have implications on future related research in the context of Malaysian cooperatives. Firstly, the literature clearly highlights that cooperative performance measurement should be multidimensional, in other words, both the financial and non financial perspectives should be given equal importance. However, based on the significant number of previous studies which have focused on the financial dimension of performance as compared to studies which have used both (financial and non financial) dimensions of performance, the financial dimension appears to have been given more prominence. Despite the financial dimension being more frequently used to evaluate cooperative performance, there is no widely accepted measure of financial performance as previous studies have used different financial measures or indicators. Nevertheless, the frequently used indicators in prior studies are the accounting ratios of profitability, efficiency, liquidity and leverage. In the case of some previous studies which have used non financial performance measures, there is also no commonly accepted measure. Some of the indicators used to assess non financial performance are member satisfaction, longevity or number of years the cooperative has survived (or age) and growth in membership. Growth in membership and age of the cooperative are objective data while member satisfaction is subjective data based on respondents perception. The review of literature indicates that research studies on cooperative performance measurement in the context of Malaysian cooperatives are rare. One study (Inder Kaur, 2006) only focused on the financial perspective by using accounting ratios to compare financial performance among a sample of twenty large and twenty small cooperatives in Malaysia.

60 56 Furthermore, past studies on factors influencing the performance of cooperatives have mainly been undertaken in the West, specifically in the United States, Canada and Europe. Moreover, these studies have focused on agricultural cooperatives, credit cooperatives and credit unions. Limited studies have been carried out in the Asian context or have been undertaken among cooperatives involved in other economic activities. Some of the main variables which have been identified in prior studies as positively influencing the performance of cooperatives are: size of the cooperatives, entrepreneurial firm culture, maintaining low costs of operation, diversification of activities, provision of services to meet members needs, long term planning, experienced board members and managers, full time cooperative managers with technical and interpersonal skills, management training for board members and managers, member participation and member education. Based on the literature review, the variables which influence cooperative performance can be conceptualised along three major dimensions or factors which are the: structural dimension, managerial dimension and membership dimension. The structural dimension consists of the variables which explain the physical and organisational characteristics of cooperatives. The managerial dimension comprises of variables which relates to the management of the cooperative, while the membership dimension focuses on member related issues. Meanwhile, cooperative performance is conceptualised along two major dimensions, financial and non financial performance. Financial performance is assessed in terms of profitability, liquidity, efficiency and leverage ratios while the non financial performance indicators are member satisfaction, longevity and growth in membership. Hence, a tentative framework for future research on the factors influencing the performance of cooperatives in Malaysia is presented in Figure 1.

61 57 Figure 1: Factors Influencing Performance of Co-operatives in Malaysia: A Tentative Framework Structural Dimension Size Entrepreneurial firm culture Service provision Cost of operations Diversification of activities Managerial Dimension Long term plan Competency Management Training Full time managers Performance Financial measures (profitability, liquidity, efficiency, leverage ratios) Non-financial measures (member satisfaction, longevity, membership growth) Membership Dimension Member participation Member education Figure 1 shows the three major dimensions or factors which will influence the performance of cooperatives. Based on the literature, the three independent factors included in the framework are the structural, managerial and membership dimensions. The variables that constitute the structural dimension are: size of the cooperative, entrepreneurial firm culture, provision of services to fulfil member needs, prudent management of the cost of operations and diversification of activities. The variables in the managerial dimension are: having a long term plan for the cooperative, competency, management training and employing full time cooperative managers. The membership dimension is measured in terms of member participation and member education. The three dimensions are the independent factors while the dependent factor is cooperative performance, which has two major dimensions, the financial and

62 58 non financial performance dimensions. The financial performance dimension is measured in terms of the four types of accounting ratios, specifically profitability, liquidity, efficiency and leverage, while the non financial performance dimension is measured by the non monetary objective measures of longevity and growth in the number of members as well as the subjective measure of member satisfaction. The variables used to measure the dimensions in the framework are defined in Appendix 1. It is important that prior to empirically testing the framework in Figure 1, its relevance to the local cooperative context must be confirmed, as the variables included in the framework are adopted from previous studies mainly undertaken in the western context. Hence, other factors which may be relevant to cooperatives in Malaysia may need to be included in the framework. CONCLUSION For cooperatives in Malaysia to be successful it is insufficient to only measure their performance. Importantly too, there is a need to identify the key factors that would contribute to their success. To date, the research on this area has concentrated mainly in the West among agricultural and credit cooperatives as well as among credit unions. No related empirical research has been undertaken among cooperatives in Malaysia. The aim of the current paper is to suggest a tentative framework on the factors that would influence the performance of cooperatives undertaking various business activities in Malaysia, based on the review of the related literature. The relevance of this framework to the local research context needs to be verified before it is empirically tested. Research can then be undertaken to identify the key factors which influence the financial and non financial dimensions of cooperative performance. Besides, future research can use the financial and non financial performance dimensions in this framework to measure performance of cooperatives in Malaysia.

63 59 REFERENCES Amini, A. M. and Ramezani, M. (2008). Investigating the success factors of poultry growers cooperatives in Iran s western provinces. World applied sciences journal, 5(1), Boyer, D., Creech, H. and Paas, L. (2008). Critical success factors and performance measures for start-up social and environmental enterprises. Unpublished manuscript. International Institute for Sustainable development. Bruynis, C. L., Goldsmith, P., Hahn, D. E. and Taylor, W. J. (2001). Critical success factors for emerging agricultural marketing cooperatives. Journal of cooperation,16, Carlberg, J. G., Ward, C. E., and Holcomb, R. B. (undated). Success Factors for New Generation Cooperatives. Unpublished manuscript. Oklahoma Cooperative Extension Service. Division of Agricultural Sciences and Natural Resources. Oklahoma State University. Carlberg, J. G., Ward, C. E. and Holcomb, R. B. (2006). Success factors for new generation cooperatives. International food and agribusiness management review, 9 (1), Carr, Kariyawasam and Casil (2008). A study of the organizational characteristics of successful cooperatives. Organizational development journal, 26 (1), Chen, T., Chen, B. and Peng, S. (2008). Firm operation performance analysis using data envelopment analysis and balanced scorecard: A case study of a credit cooperative bank. International journal of productivity and performance management, 57 (7), Chesnick, D. (2005). Measuring top 100 co-op performance. Rural cooperatives. March/April, 28-29, 40. Chesnick, D. (2006). Measuring cooperative performance. Rural cooperatives. January/February, Guzman, I. and Arcas, N. (2008). The usefulness of accounting information in the measurement of technical efficiency in agricultural cooperatives. Annals of public and cooperative economics, 79(1),

64 60 Henehan, B. M. and Pelsue Jr., N. H. (1986). The use of discriminant analysis in measuring cooperative growth factors Hind. A. M. (1998). Assessment of co-operative performance. In W. Hurp (Ed.), The world of co-operative enterprise (pp 9-18). Oxford: Plunkett Foundation. Hussain, M., Gunasekaran, A. and Islam, M. M. (2002). Implications of nonfinancial peformance measures in Finnish banks. Managerial auditing journal, 17(8), Inder Kaur. (2006). Performance measurement: An evaluation of cooperative performance in Malaysia. Malaysian journal of cooperative management, 2, Kyriakopoulos K., Meulenberg M. and Nilsson J. (2004). The impact of cooperative structure and firm culture on market orientation and performance. Agribusiness, 20(4), Laidlaw, A. F. (1987). Co-operatives in the year Moscow: International Cooperative Alliance. Lluch, D. B. L., Gomis, F. J. C., and Jimenez, F. V. (2006). A management model for the evaluation of cooperative success with special reference to member objective setting and satisfaction. International journal of cooperative management, 3 (1). Malaysia Cooperative Societies Commission Official Statistics. Ministry of Finance. (2008). Economic report. 2008/2009. Kuala Lumpur: Percetakan Nasional Malaysia Berhad. Mishra, Tegegne and Sandretto. (2004). The impact of participation in cooperatives on the success of small farms. Journal of agribusiness, 22 (1), Parsely, S. (1992). How to evaluate the performance of a cooperative. Management Quarterly, 33(1), Peterson, P. P. (1994). Financial management and analysis. USA: McGraw-Hill, Inc. Pratt, G. (1998). The need performance measurement in co-operatives: A practitioner s view. In W. Hurp (Ed.), The world of co-operative enterprise (pp1-8). Oxford: Plunkett Foundation.

65 61 Rotan, B. L. (2004). How does your local co-op rate? Rural cooperatives. November/ December, Suruhanjaya Koperasi Malaysia. (2008). Direktori indeks 100 koperasi terbaik Malaysia. Kuala Lumpur: Suruhanjaya Koperasi Malaysia. Theuvsen and Franz (2008). The role and success factors of livestock trading cooperatives: Lessons from German Pork Production. Georg-August University. Department of Agricultural Economics and Rural Development. Goettingen, Germany. Trechter, D. D. (1996). Impact of diversification on agricultural cooperatives in Wisconsin. Agribusiness, Jul/Aug, 12(4), Verbeeten, F. H. M. (2005). New performance measures: Determinants of their us and their impact on performance. Unpublished manuscript. Rotterdam School of Management. Erasmus University, Rotterdam, Netherlands. Ward, A. and McKillop, D. G. (2005). An investigation into the link between UK credit union characteristics, location and their success. Annals of public and cooperative economics, 76 (3), Wells, R. J. G. (1981). An appraisal of agro-based cooperatives in Peninsular Malaysia. Public administration & development, 1(2), Worthington, A., C. (1998). Testing the association between production and financial performance: Evidence from a not-for-profit, cooperative setting. Annals of public and cooperative economics, 69(1),

66 62 Definition of Variables in the Tentative Framework on Factors Influencing Performance of Co-operatives in Malaysia Appendix 1 Structural Dimension (i) Size : total assets of the cooperative. (ii) Entrepreneurial culture : risk taking attitude, proactive and innovative leadership style. (iii) Service provision : the type of services provided by the cooperative are based on members needs. (iv) Cost of operations : the cooperative maintains accurate financial records and low operating costs. (v) Diversification of activities: number of activities undertaken by the cooperative. Managerial Dimension (i) Long term plan : planning by the cooperative for more than one year. (ii) Competency : the cooperative has board members and manager(s) with managerial and technical skills and experience. (iii) Management training : the type, number and quality of management training programmes attended by board members and manager(s) of the cooperative. (iv) Full time managers : the cooperative employs full time manager(s). Membership Dimension (i) Member participation : attendance at their cooperative s annual general meeting, using the services or buying the products of their cooperative and increasing their contribution to members funds. (ii) Member education : members understanding on the cooperative principles as well as on their rights and responsibilities towards their cooperative. Financial Performance (i) Profitability : net profit margin, return on total assets and return on member equity. (ii) Liquidity : current ratio and quick or acid test ratio. (iii) Efficiency : total asset turnover and fixed asset turnover. (iv) Leverage : long term debt to equity ratio, debt to asset ratio and timesinterest-earned ratio. Non Financial Performance (i) Member satisfaction : members perception on the level or degree of satisfaction with the service(s) of their cooperative. (ii) Longevity : the cooperative has survived for at least ten years. (iii) Membership growth : yearly increase in the number of members.

67 63 AUTHORS BACKGROUND Sushila Devi Rajaratnam is the Head of the Research Management and Publication Centre as well as Chief Editor for the Malaysian Journal of Co-operative Management, at the Co-operative College of Malaysia (CCM). She has more than 28 years experience as a trainer with CCM and besides training, has undertaken a number of research studies and written journal articles related to co-operative management. She holds a Ph.D in Management from Multimedia University, Malaysia, Masters in Business Administration and Bachelor in Economics with Honours (Business Administration) from University of Malaya, Malaysia. Nurizah Noordin is the Head of the Accounting and Finance Centre at the Co-operative College of Malaysia (CCM). She holds a Masters in Business Administration (Finance) from Universiti Putra Malaysia, Advanced Diploma and Diploma in Business Studies from Universiti Teknologi MARA. She joined CCM in 1983 and is an experienced trainer in financial management, accounting, auditing and business management. She also provides advisory service to co-operatives in these areas and is a regular writer to the Malaysian Journal of Co-operative Management. In addition she has undertaken a number of research studies related to co-operative management. Mohd Shahron Anuar bin Said has been a trainer with the Accounting and Finance Centre, Co-operative College of Malaysia (CCM) since He holds a Masters in Business Administration and Bachelor in Accounting from Universiti Kebangsaan Malaysia. Besides being an experienced trainer in accounting, auditing and financial management, he provides advisory service to cooperatives and has been involved in research studies in these areas. Rafedah Juhan joined the Co-operative College of Malaysia (CCM) in 2004 and is an experienced trainer in accounting, auditing and financial management. She holds a Masters in Business Administration from Universiti Malaysia Sabah and Bachelor of Accounting from Universiti Kebangsaan Malaysia. Farahaini Mohd Hanif has been with the Accounting and Finance Centre, Cooperative College of Malaysia (CCM) since 2006 and is a trainer in accounting, auditing and financial management. She holds a Masters in Accounting and Bachelor in Accounting with Honours from Universiti Teknologi MARA.

68 65 IMPACT OF NEGROS ORIENTAL CREDIT COOPERATIVES AND MULTIPURPOSE COOPERATIVES PROVIDING CREDIT SERVICES ON THE SOCIO-ECONOMIC LIFE OF THEIR MEMBERS: AN ASSESSMENT Nora Pinero Patron (Cooperative Development Authority Cebu Extension Office, Cebu City, Philippines) ABSTRACT This study investigated the impact of credit and multipurpose cooperatives providing credit services in Negros Oriental on the socio-economic life of their members. Specifically, the study assessed the programmes offered by credit and multipurpose cooperatives in Negros Oriental and how these programs helped enhance the socio-economic life of their members. Two groups of respondents were identified for this study. One group consisted of the managers of the top three cooperatives in the city and municipality of Negros Oriental based on capital of one million pesos and above. The second group consisted of individuals who are members of the 26 primary cooperatives covered in the study. Credit and multipurpose cooperatives in Negros Oriental do not only provide credit facilities but extend other services to benefit members. In general, the findings of the present study revealed that majority of the credit and multipurpose cooperatives in Negros Oriental have helped to enhance the socio-economic life of their members.

69 66 INTRODUCTION The Philippines is a country faced with various problems. A large number of the people cannot meet their daily needs because of their meager incomes. The small farmers and tenants availed of the credit assistance they need from landowners, capitalists or traders at exorbitant rates of interest. Due to meager incomes, the small farmers are not capable of procuring labor savings devices nor are they capable of adopting modern methods of farming such as seed selection, conservation and soil determination, crop rotation as well as other farming innovations. Cooperation as a system which seeks to harness the limited resources of people of small means and opportunities for more produce and social needs was first introduced in the Philippines in the late 1800 s. Dr. Jose Rizal who was said to have been inspired by the concept of cooperation during his travels to Europe, organized in 1898 a marketing cooperative among the farmers of Dapitan during his exile. Subsequent attempts to introduce cooperatives in the country were mainly undertaken through the government s initiatives and efforts (Abasolo, Ruiz, and Bertol, 1996). In sponsoring the adoption of the cooperative organization as a means to an-endnot the end itself means advocating a new economic system for the country based on national consciousness. The cooperative system is not transitory in the sense of correcting only certain economic ills which affect the nation. It is a system that is destined to become a permanent fixture of our economic life. Since it is designed to be a permanent adjunct to the economic system, it is planned to be carried out gradually and to spread its development over a longer period of time. However, because the country is confronted with serious economic problems, it may be important to state the fact that the pace of development of the cooperative movement should be properly accelerated (Razon, 1940). As a benchmark to the growth of cooperatives, the researcher is encouraged to undertake this study to establish a parameter that would connect every single achievement and benefit desired by members of the cooperatives in Negros Oriental and to determine whether or not cooperatives have provided the channel to increase the productivity of Juan De la Cruz, the common tao whose welfare and interest is the focal point of the government initiatives and efforts to introduce and support the cooperatives in the country.

70 67 Statement of the Problem Primarily, the study was conducted to obtain information on the contribution of credit and multi purpose cooperatives with credit services in enhancing the socioeconomic condition of the members. Specifically, it sought to answer the following questions: 1. What is the profile of the respondent primary cooperatives providing credit services in Negros Oriental, as of December 31, 2005 in terms of the following: Size of Membership Paid in Capital Total Assets Net Surplus Loan Portfolio Savings Generation Employment Generation 2. What programs and services do credit and multipurpose cooperatives provide to their members? 3. What problems do members encounter in terms of: Service Efficiency Products and Services Policies and Procedures Interest Rates. 4. How do credit and multipurpose cooperatives providing credit services enhance the socio-economic life of their members by their products and services? 5. What recommendations can be drawn in order to expand the services and increase the benefits of members?

71 68 Significance of the Study The study is important to various stakeholders of the cooperative program, namely: Board of Directors. The study would serve as a guide to improve or enhance the programs and services of the cooperatives to cater to the needs of their members. Policy Makers. The findings would be important to them and to cooperative advocates including non-government organizations in understanding the role and participation of cooperatives in the rural development of Negros Oriental. Government Agencies. The findings would also help government agencies in their decision making process particularly in the formulation of plans and programs and other support services to cooperatives. Academicians and Researchers. This group can use the findings as input should they decide to undertake a similar study. REVIEW OF RELATED LITERATURE This section presents the literature related to and in support of the successful cooperative undertaking. Cooperatives play various roles in different stages of economic development. In an industrialized community, the cooperative movement assumes different objectives from that of an agricultural community. People in industrial or urban areas must live on what their money can buy. Their incomes come from the salaries and wages they receive. So they are inclined to find ways on how to make their incomes buy more goods and services. As a result, well developed consumer societies have been dominant in these places (Fajardo & Abella, 1993). A cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits in accordance with the universally accepted cooperative principles (Cooperative Development Authority, 1992). Nature and Purpose of Cooperatives By its nature, structure and form, a cooperative is perfectly suited for the promotion and strengthening of livelihood activities among its members. The strong sense of self-help and mutual help among cooperatives is a driving force to guarantee the development of any kind of livelihood enterprise to enhance the economic condition of members (Conti, 2004).

72 69 Being the people s livelihood enterprise, cooperatives enhance livelihood through the generation of funds and extension of credit to members for productive and provident purposes. The following are the purposes of forming cooperatives: To encourage thrift and savings mobilization among members. To generate funds and extend credit to members for productive and providential purposes. To encourage systematic production and marketing of members produce. To provide goods and services and other requirements to members. To develop expertise and skills among members. To acquire lands and provide housing for members. To insure against losses of the members. To promote and advance the economic, social and educational status of members. To establish, own, lease or operate cooperative banks, wholesale and retail complexes, insurance, agricultural, industrial processing enterprises and public markets. To encourage and facilitate the activities of cooperatives; and to undertake any or all other activities for the effective and efficient implementation of the provisions of the cooperative (Conti, 2004). Listing of Potential Benefits from Employment-Related Programs To facilitate the choice of impact to be studied, a list of the potential benefits for society, individuals, employees and government is presented. All employmentrelated programs can be judged in terms of these impacts, but each program will have a different method of reaching its objectives and different emphasis will be put on each of them. A. Benefits for Society Improved equity in the distribution of income and employment, especially for target groups. Increased national production. Reduced unemployment. Increased social satisfaction. Stable prices. Reduced antisocial behavior. Reduced dependency on government. Increased voluntary leisure. Reduced discrimination and improved race relations. Improved housing. Improved health, and Improved family life.

73 70 B. Benefits for Individuals Increased income. Reduced unemployment. Increased satisfaction. Increased social status. Reduced dependency. Improved health. Improved family life. Improved housing. C. Benefits for Employers Jobs for specific employers filled. Jobs in particular areas filled. Improved productivity of particular employer s labor force. D. Benefits for Government Operations Reduced costs of government operations. Reduced transfer payments. Increased tax revenues through increased tax base. Increased number of persons available for military service or public service. (Borus, 1979). RESEARCH METHODOLOGY This part of the study discusses its important components: the research environment, the selection of respondents, the research instrument data collection and data analysis procedures. Research Environment The geographical location of the study is the province of Negros Oriental, composed of five (5) component cities and twenty (20) municipalities. Data gathered from the Cooperative Development Authority, Region VII shows there are two hundred and seventy two (272) active cooperatives in Negros Oriental as at September 30, These are credit, consumer, producer, services, marketing, multipurpose agricultural and non-agricultural cooperatives.this study was limited to credit cooperatives and multi-purpose cooperatives with credit services and covered the business operations of the cooperatives as at December 31, 2005, which is the latest period with complete available data needed for the study.

74 71 Selection of Respondents Two groups of respondents were utilized in this study. The first group is composed of cooperative managers or persons in-charge of the business operation of the cooperative. A total of twenty six (26) managers of the primary cooperatives in the province were included in this study. The population of the first group of respondents were the top three operating cooperatives with lending services based on capital in every town or city. The researcher utilized the 2005 data of the cooperatives as the cut off date for the study as the 2006 report had yet to be prepared and approved by the general assembly. The second group consisted of persons or members who are the direct beneficiaries of the programs and services of the cooperatives. A total of 1,089 cooperative members representing the 26 primary cooperatives participated in the study. Proportionate sampling was used to determine the number of respondents assigned to each congressional district. Furthermore, the study s total population of the second group of respondents was derived from the total regular membership of the cooperatives in Negros Oriental totaling 56,212 as at December 31, In determining the sample size of the respondent - coop members, Slovin s formula was used. For this study, the researcher used a 3 percent margin of error. The sample size computation is shown below. n = N 1+N(e)² Where: n = sample N = population e = margin of error n = 56, (56,212) (.03) ² n = 1,089 Furthermore, the researcher made use of the following formula in determining the number of respondents per cooperative: pc nc = xn N Where: nc = sample size or number of respondents per cooperative. pc = cooperatives total membership Nc = total population per cooperative

75 72 Research Instrument This study used questionnaires as the primary data gathering instrument. The questionnaires were structured in such a way that the questions raised in the statement of the problem could be answered. Two sets of questionnaires were formulated to be used by the two sets of respondents in the study. The first questionnaire solicited relevant information pertaining to the operations of the cooperative, organizational profile, and the programs and services offered by the cooperative. The second questionnaire was designed to obtain vital information from the members of the cooperative such as personal information, number of years of cooperative membership, frequency of loan availment, uses of loan, other benefits derived from the cooperative, as well as problems encountered with regards to the members use of cooperative services. A pretest was conducted among selected cooperatives to validate if the questions raised could be answered by the respondents. Improvements were introduced by the respondents in the first set of questionnaires and that the same was acknowledged and formed part of the final questionnaire. Information gathered from the interviews conducted also formed part of the data in this study. Data Collection Procedure For this study, the researcher made use of purposive sampling procedure. Specifically, the data was gathered in the following manner: i. A formal letter was sent to the Board of Directors of each primary cooperative covered in this study, to seek permission and allow the researcher to gather data and other relevant information. ii. A formal letter was sent to the Regional Director of the Cooperative Development Authority (CDA), Cebu Extension Office, to seek information related to the status of cooperatives with credit services in Negros Oriental based on CDA s classification and other data required in the study. iii. The questionnaires were distributed personally by the researcher with the help of the cooperative management staff to speed up the distribution and retrieval of the questionnaires from the respondents. iv. The completed questionnaires were reviewed by the researcher to insure that all questions asked were answered.

76 73 Data Analysis Procedure The researcher gathered both qualitative and quantitative data. Certain statistical tools utilized were: i. Rank or Ordinal Scale. In using this tool, categories were ranked according to classified order. The category with highest frequency was ranked 1. ii. Simple Percentage. This is a tool which determines the proportion of a set of data in relation to the whole. This method was used to establish the profile of the selected cooperatives covered in the study. iii. Frequency Distribution Tables. Used for groupings or summarizing data. This tool is particularly useful in establishing the group of values for such data. The formula is: Percentage (%) = f x 100 n Where: f = frequency of responses n = total number of responses iv. Charts and Graphs. These tools were used to highlight certain sets of data. RESULTS To describe the impact of credit cooperatives and multipurpose cooperatives providing credit services in Negros Oriental on the socio-economic life of their members in terms of the services offered by the cooperative, data gathered from the survey are presented, analyzed and interpreted. The subjects of the study were the twenty six (26) primary cooperatives representing the top three cooperatives in terms of capital. They were selected using proportionate sampling in order to cover all the municipalities and cities in Negros Oriental with cooperatives under the above category.

77 74 2 (8%) 17 (65%) 6 (23%) 1 (4%) Municipality Barangay Provincial Regional Figure I: Area of operation of the cooperatives Figure I describes the profile of the respondents area of operation and shows that out of the total population of 26 primary cooperatives, in terms of area of operation, 17 cooperatives or 65 percent are operating in the municipality, 6 cooperatives or 23 percent are province wide, 1 cooperative is based in the barangay and 2 cooperatives are operating across the regional boundaries. Table 1: Cooperative Membership According to Occupation* (n=26) Responses Frequency Percentage (%) Government employees Farmers Private employees Vendors Businessmen 13 5 Fishermen Teachers Laborers 5 19 Lawyers 15 Others: Youth Housekeeper Agrarian Beneficiary *Sum of multiple responses

78 75 As revealed in Table 1, membership of the cooperatives is multi-sectoral as shown in the following distribution of responses: government employees make up 81 percent of the membership, farmers 73 percent, private employees 69 percent and vendors 54 percent. Fishermen and businessmen constitute 50 percent of the membership, teachers 46 percent, medical practitioners 19 percent, laborers 19 percent, lawyers 15 percent, housekeepers 15 percent, youth 12 percent and agrarian beneficiary, 4 percent. Table 2: Initial Capital of Cooperatives (n= 26) Reponses Frequency Percentage (%) Less than P1, P1, P5, P5, P10, P10, P15, P15, P20, P20, and above 6 23 TOTAL Table 2 shows that among the twenty six (26) cooperatives only few had started their operation with a capital of more than P 20, This means that a cooperative is a business enterprise that can be initiated with a small capital. Table 3: Paid up Capital /Fixed Deposit of the Cooperative as of December 31, 2005 (n=26) Responses Frequency Percentage (%) P1,000, P4,000, P4,000, P8,000, P8,000, P12,000, P12,000, P16,000, P16,000, and above TOTAL

79 76 With members contributing on a regular basis to increase capital, the cooperative can accumulate sufficient amount to finance the business operation just like any other lending or corporate business. Table 3 shows that cooperatives have the potential to be self-reliant. Table 4: Savings Deposit of the Cooperatives as of December 31, 2005 (n =26) Responses Frequency Percentage (%) None 1 3 Less than P100, P101, P500, P501, P1, P1,501, P2,000, P2,001, and above 7 27 TOTAL Table 4 above illustrates the savings generation program of the credit and multipurpose cooperatives. Except for 1 cooperative that has no savings program, majority of the 26 cooperatives were able to generate sufficient amount in their savings program. The data presented above show that savings deposit program can be a good source of internal capital. On the part of capitalization, data gathered show that most cooperatives established their operation with minimal capital and they grew through continuous capital and savings generation. Table 5: Services Offered by the Cooperatives* (n=26) Responses Frequency Percentage (%) Lending Deposit Check encashment 9 35 Insurance 5 19 Money Transfer 3 12 Rediscounting 2 8 Others: Special Credit Line Memorial plan. Loan protection plan Death aid benefits, Financial assistance to members with cancer illness * Sum of multiple responses

80 77 Table 5 shows that as credit and multipurpose cooperatives providing credit services to their members, cooperatives in Negros Oriental do not only provide lending services but offer other products or services such as deposits, money transfer, check encashment, rediscounting, insurance, mutual death aid, memorial plan, financial aid to members with cancer illness, special credit line, and multipurpose loans. Table 6: Types of Loan Offered by the Cooperatives* (n =26) Responses Frequency Percentage (%) Emergency loan Salary loan Instant loan Vehicle loan 5 19 Housing loan 4 15 Other loans: Micro-lending, Educational, Regular loan, Medical loan, Agricultural, Special loan Business loan, Productive and Providential loan. * Sum of multiple responses Table 6 describes the different types of loans extended by the cooperatives to their members ranked according to frequency of responses and they include: emergency, salary, instant, vehicle, housing, regular, micro finance, medical, special, agricultural and educational loans. These loans are offered to meet the needs of the members. Table 7: Delinquency Rate of Cooperative Loans (n=26) Responses Frequency Percentage (%) 1% to 5% % to 10% % to % to 20% 3 12 More than 20 % Total

81 78 Just like any business organization, credit cooperatives and multi-purpose cooperatives with credit services have their own share of problems particularly in relation to loan collection. Table 7 shows the delinquency rate experienced by cooperatives providing credit services. Four (4) cooperatives or 15 percent have a delinquency rate of between 1-5 percent, another 4 cooperatives with 6-10 percent delinquency rate, 2 others with percent rate, and 3 cooperatives have percent delinquency rate. Thirteen (13) cooperatives or 50 percent have a delinquency rate of more than 20 percent. In this regard, it is understood that majority of the cooperatives need to be trained on loan collection mechanism efficiency. Table 8: Economic Contributions of the Cooperatives* (n=1,089) Responses Frequency Percentage (%) Provide livelihood activity as source of income Provide employment Full time Part time Provide livelihood activity as additional source of income Others *Sum of multiple responses As a whole, the economic contribution of cooperatives to their members are described in Table 8 with the results ranked according to the frequency of responses: 45 percent of the responding members indicated that cooperatives provided livelihood activities as source of income, 39 percent disclosed cooperatives provided livelihood activities as additional sources of income, 25 percent said they provided full time employment, while 3 percent stated that cooperatives provided part time employment. Another 8.5 percent stated that cooperatives contributed towards children s education and cash for emergency situations

82 79 Table 9: Social Impact of the Cooperatives on their Members (n=1,089) Responses Frequency Percentage (%) House repair or renovation Acquire appliances Acquire vehicles Build a house Owned jewellery Gained more opportunities to help others in the community Gained more confidence in public speaking Helped improve livelihood skills, such as: cooking, driving, welding, sewing, Others 74 7 *Sum of multiple responses The overall impact of cooperatives in the social enhancement of their members lives is described in Table 9. A total of 384 members or 35 percent admitted their lives were socially enhanced by way of house repair or renovation, 305 members or 28 percent said they gained more opportunities to help others in the community, 287 members or percent disclose they acquired appliances, 219 members or percent indicated they were able to acquire vehicles, 182 members or 16 percent identified improved livelihood skills and 158 respondents or 14.5 percent disclosed they built a house. 108 members or 10 percent answered they were able to own jewellery, 107 members or 10 percent said they gained confidence in public speaking and 74 members or 7 percent did not disclose any specific answers. Table 10: Length of Cooperative Membership (n =1,089) Responses Frequency Percentage (%) less than one year one to two years more than two to three years more than three to four years more than four to five years more than five years Total 1,

83 80 The respondents were also asked to disclose the number of years they have been members of the cooperatives. Table 10 shows that 455 respondents or 41.8 percent have been members for more than five years, 12.3 percent have been members for more than four to five years, with an equal number disclosing they have been members for one to two years, percent have been members in their respective cooperatives for more than two to three years, percent for more than three to four years, and 9.55 percent for less than one year. These data show that the respondents have a long record of membership and are very much aware of the operation of their cooperatives. Table 11: Position in the Cooperative (n=1,089) Responses Frequency Percentage (%) Member Management Staff Committee Member Officer Board Member Total 1, Table 11 describes the position of the respondents in the cooperatives percent are members of the cooperative, 12.4 percent are members and at the same time employees of the cooperative, 4.22 percent are committee members, 3.12 percent are members of the board and 1.01 percent are officers of the cooperative. Data gathered show that all the respondents are members of the cooperative at a given time. However, in this particular occasion some were designated to a particular position in the cooperative. Table 12: Number of Loan Availment in the Cooperative (n=1,089) Responses Frequency Percentage (%) Once Twice Thrice Four times Five times More than five times None 3 0 Total 1,

84 81 Table 12 shows that a large majority of the respondents have repeatedly used the services of the cooperative and that the proceeds have already resulted in the enjoyment of various socio-economic benefits. CONCLUSION Based on the findings gathered in the study, it is concluded that credit and multipurpose cooperatives in Negros Oriental have offered various types of services that have helped enhance the socio-economic life of their members. It is further concluded that delinquency is a common problem faced by credit and multipurpose cooperatives in Negros Oriental whether they are large, medium or small cooperatives. Hence, cooperatives in Negros Oriental have realized that the cooperative is a business enterprise and its membership must grow to include all sectors in the community and not be limited to the farmers where the concept originated. *This article is part of the unpublished thesis book of the writer.

85 82 REFERENCES Abasolo, P.A.,Ruiz,M.A.V. & Bertol, F.B. (1996). Cooperatives in the Philippines, history, organization and management. Manila: GIC Enterprises & Co., Inc. Borus, M.E. (1979). Measuring the Impact of Employment Related Social Programs: A primer on the Evaluation of Employment and Training, Vocational Education, Vocational Rehabilitation, and other Job Oriented Program. Michigan 49002, Kalamanzo. Conti, R.M. (2002). Reengineering livelihood development in the 21 st century. Manila: Hanns Seidel Foundation of Germany. Neubeck,K.J.& Glasberg, D.S. (2005). Sociology, diversity, conflict and change. New York: MC-Graw-Hill, Companies, Inc. Pagdanganan, R.M. (2002). An urgent call for cooperative cevolution. Philippines: Manila. Razon, B. (1940). Cooperatives and philippine economy. Philippines: Manila, National Trading Corp. Cooperative Development Authority. (1992). Cooperative code of the philippines. Philippines: Manila. ACCU. (1986). A Glimpse into the asian credit union movement. Vol. II Thailand: Bangkok. AUTHOR S BACKGROUND Nora Pinero Patron is a Cooperative Development Specialist II in the Cooperative Development Authority Cebu Extension Office, Cebu city, Philippines since She holds a Masters in Business Administration from the Siliman University (Philippines, 2007), Masters in Public Management from Negros Oriental State University (Philippines, 1996) and Bachelor of Science in Commerce (major in accounting) from Foundation University (Philippines,1987). She has served the Local Government Unit, Dumaguate city as a Community Affairs Assistant II from 1995 to 1997 and as a Metro Aide II from 1991 to Nora Pinero Patron is currently pursuing a Ph.D programme in Social Science.

86 83 CO-OPERATIVE COLLEGE OF MALAYSIA The Co-operative College of Malaysia (CCM) is responsible for providing training and education in the field of co-operative management to the co-operative movement in Malaysia. Instituted in 1956, the College was incorporated as a statutory body in 1968 and is presently under the jurisdiction of the Ministry of Domestic Trade, Co-operatives and Consumerism. The CCM conducts education and training programmes for the board members, staff and members of co-operatives and officers from government agencies supervising co-operatives. Besides conducting courses for local co-operatives, CCM also organises international programmes under the Malaysian Technical Co-operation Programme (MTCP), sponsored by the Malaysian Government. To uphold its mission, the CCM also undertakes research, provides consultancy services to cooperatives and disseminates information related to the management of co-operatives through various publications. Vision To be a world-class institution for co-operative education Mission To be the centre of excellence for the enhancement of human capital in the cooperative movement through innovative, effective and customer focused training, education and knowledge based services imbued with co-operative values and principles.

87 84 NOTES TO CONTRIBUTORS MALAYSIAN JOURNAL OF CO-OPERATIVE MANAGEMENT Article Preparation Articles may be written on any topic of relevance to the management of co-operatives, either in Malaysia or in the international co-operative movement and, may be of a theoretical nature, empirically based or based on practical experience. Articles should be written as accurately as possible, should not exceed 7000 words in length and should not be more than 25 pages long. Articles should be written in English or Malay and typed doubled-spaced, using Times New Roman, font size 12. An article should have an abstract not exceeding 200 words on the front page together with the name(s) of author(s) and organizational affiliation. Authors who write in the Malay Language are required to submit two (2) abstracts, one in Malay and the other in English. Brief biographical notes of author(s) should be submitted including full name(s), affiliation, address and contact details. Presentation Authors are encouraged to break the text into headings and subheadings. Main headings should be typed in capitals and subheadings in lower case. All articles should be submitted following the style of the American Psychological Association (APA) reference citations. Figures and Tables Figures and tables should be clearly labeled. All illustrations must be of high enough quality to agree to immediate reproduction. The Reviewing Process All articles submitted will be reviewed by at least two referees. The review process may take between 6 to 8 weeks from the date of receipt of the articles after which the articles will be sent to the author(s), if revisions are required.

88 85 Final Submission One (1) hard copy and a soft copy of the article should be submitted. All pages must be produced in MS Words format. A page containing the title of the article, full name (s), designation (s), organisational affiliation (s), and contact address should also be enclosed. Articles already accepted or under consideration for any other journal publication should NOT be submitted. Manuscripts (soft and hard copies) should be sent to: The Chief Editor, Co-operative College of Malaysia 103, Jalan Templer, Petaling Jaya, Selangor, Malaysia. Correspondence For more information, please contact: Dr. Sushila Devi Head, Research Management and Publication Centre Co-operative College of Malaysia. (Tel: or ; sushila@mkm.edu.my)

89 86 MJCM POLICY ON REPRODUCTION AND COPYRIGHT The (ISSN: ) is published yearly by the Co-operative College of Malaysia (CCM). Its main objective is to provide a platform for the publication of articles based on research, theory and commentaries related to the management of the cooperative sector. The views and opinions expressed herein are those of the individual authors and do not necessarily represent those of the CCM. This journal carries only unpublished original papers from both the academia and the practitioners. All correspondence pertaining to articles and related matters should be addressed to: The Chief Editor,, Co-operative College of Malaysia 103, Jalan Templer Petaling Jaya Selangor, Malaysia. Tel: Fax: mkm@mkm.edu.my

90