The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk
This paper describes an exploratory study into the co-operative rating system of Suruhanjaya Koperasi Malaysia (SKM), and the internal management factors influencing the performance of co-operatives in Sabah, Malaysia, as identified by the SKM. Secondary documents review and interviews with SKM off...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2012
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31130/ |
| _version_ | 1848807676819013632 |
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| author | Cheuk, Sharon |
| author_facet | Cheuk, Sharon |
| author_sort | Cheuk, Sharon |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper describes an exploratory study into the co-operative rating system of Suruhanjaya Koperasi Malaysia (SKM), and the internal management factors influencing the performance of co-operatives in Sabah, Malaysia, as identified by the SKM. Secondary documents review and interviews with SKM officials were employed to discover the formal rating process executed by SKM. A survey was also conducted on 101 finance officials of Sabah co-operatives on their awareness level of the financially-relevant circulars/guidelines issued by SKM and their own assessment of their co-operatives, based on the identified internal management factors. The SKM rating process is then described. Survey results indicated that officials were largely not familiar with the financially-relevant SKM circulars/guidelines, and had a neutral/positive assessment of their co-operatives’ capital and financial position, liquidity, general asset position, investments, management, income quality and IT system. A significant number were neutral/agreed that the collectibility of members’ accumulated loans could be doubtful. |
| first_indexed | 2025-11-14T22:46:37Z |
| format | Article |
| id | uitm-31130 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:37Z |
| publishDate | 2012 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311302022-12-29T03:32:55Z https://ir.uitm.edu.my/id/eprint/31130/ The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk mar Cheuk, Sharon Corporations Corporate organization. Corporate governance Malaysia This paper describes an exploratory study into the co-operative rating system of Suruhanjaya Koperasi Malaysia (SKM), and the internal management factors influencing the performance of co-operatives in Sabah, Malaysia, as identified by the SKM. Secondary documents review and interviews with SKM officials were employed to discover the formal rating process executed by SKM. A survey was also conducted on 101 finance officials of Sabah co-operatives on their awareness level of the financially-relevant circulars/guidelines issued by SKM and their own assessment of their co-operatives, based on the identified internal management factors. The SKM rating process is then described. Survey results indicated that officials were largely not familiar with the financially-relevant SKM circulars/guidelines, and had a neutral/positive assessment of their co-operatives’ capital and financial position, liquidity, general asset position, investments, management, income quality and IT system. A significant number were neutral/agreed that the collectibility of members’ accumulated loans could be doubtful. Universiti Teknologi MARA Cawangan Selangor 2012-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31130/2/31130.pdf Cheuk, Sharon (2012) The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk. (2012) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 11 (2). pp. 1-25. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/206 |
| spellingShingle | Corporations Corporate organization. Corporate governance Malaysia Cheuk, Sharon The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title | The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title_full | The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title_fullStr | The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title_full_unstemmed | The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title_short | The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk |
| title_sort | co-operative rating system and the internal management factors influencing the performance of cooperatives in sabah, malaysia: an exploratory study / sharon cheuk |
| topic | Corporations Corporate organization. Corporate governance Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/31130/ https://ir.uitm.edu.my/id/eprint/31130/ |