Mapping of Village Potential and The Application of Audit In Red and White Cooperatives : A Literature Review
Keywords:
Village Potential, Audit, Cooperatives, EconomyAbstract
This study aims to analyze the role of the Red and White Cooperative in strengthening village economic development through the identification of village potential and the application of audit as a governance instrument. The study was conducted using the literature study method by searching national and international journals related to cooperatives, village potential, and audit practices in community-based businesses. The results of the study show that the existence of the Red and White Cooperative has the potential to be a local economic driver based on mutual cooperation, in line with village community empowerment efforts and the national development agenda. Identification of village potential includes mapping natural resources, human resources, local wisdom, infrastructure, and market opportunities that can be directed to become village superior products. In addition, audits in cooperatives have an important role in assessing performance, identifying risks, strengthening accountability, and increasing public trust in cooperative management. These findings confirm that the success of the Red and White Cooperative in supporting village economic development is highly dependent on the ability to comprehensively map local potential as well as the implementation of systematic and professional supervision and audit mechanisms.
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