Moores Rowland & Cooperatives: Strengthening the People’s Economy with Trusted Financial Governance

July 2025

While cooperatives, and MSMEs (micro, small, and medium enterprises or UMKM in Indonesia) may appear similar in size or community orientation, they are not the same. Here's a clear comparison:
 

In Summary:

• A cooperative can be considered a type of MSME if it operates at a small scale, but not all MSMEs are cooperatives.
• Moores Rowland Indonesia’s services may support both, but the approach to governance, reporting, and compliance differs.
   

Collective Spirit, Progressive Governance

Moores Rowland Indonesia believes cooperatives are not just a symbol of mutual support, but business entities that must be managed professionally, transparently, and accountably.

Here’s why this matters—both strategically and contextually—for Moores Rowland Indonesia and for the cooperative sector:

• Elevating Cooperative Standards
  Many cooperatives in Indonesia operate informally or semi-formally. Moores Rowland Indonesia, as a professional services firm, advocates that cooperatives deserve and require the same level of governance as other business entities to survive and grow in a modern economy.
   
• Alignment with Moores Rowland’s Core Values
  Moores Rowland Indonesia promotes transparency, professionalism, and accountability in all sectors. This belief aligns directly with its core services—audit, accounting, tax, ESG, and governance consulting—which are all centered on integrity and trust.
   
• Supporting Financial Inclusion & Sustainability
  Cooperatives often serve underbanked or rural communities. By helping cooperatives implement strong financial reporting and internal controls, Moores Rowland Indonesia contributes to financial inclusion, community development, and long-term sustainability.
   
• Relevance to Regulatory & Market Demands
  As government oversight increases, cooperatives must comply with financial standards (e.g., SAK, UU Perkoperasian). Moores Rowland Indonesia’s approach encourages cooperatives to meet regulatory expectations and gain access to funding or partnerships, both of which require transparent and reliable reporting.
   

The Value of Collaboration & Transparency

Why Strong Governance Is Essential for Cooperatives

When managed professionally and transparently, cooperatives can:

• Build stronger member trust; Earn greater trust from members and stakeholders
• Gain better access to partners and funding; attract more strategic partners and funding opportunities
• Provide accurate and transparent financial reporting; deliver accurate, timely, and credible financial reporting

Good governance isn’t just a best practice—it’s a foundation for growth, accountability, and long-term sustainability in the cooperative sector.
 

Image: July 12 is commemorated as National Cooperative Day in Indonesia, referring to the first Cooperative Congress held in Tasikmalaya in 1947—not in 1960. Drs. Moh. Hatta is recognized as the Father of Indonesian Cooperatives for his major contributions to advancing the cooperative movement, although he did not formally establish cooperatives on that date. Meanwhile, in 1896, Patih R. Aria Wiraatmaja in Purwokerto pioneered the establishment of a credit cooperative to help native civil servants who were trapped in predatory lending.
 

How Moores Rowland Indonesia Supports the Growth of Modern Cooperatives

Professional Guidance for Stronger, Smarter Cooperatives

Moores Rowland Indonesia is committed to empowering cooperatives by providing tailored financial and compliance services that support transparency, accountability, and long-term success. Here’s how we help:

• Financial Statement Audit
  We conduct independent audits to ensure that cooperative financial reports are accurate, compliant with applicable standards (such as SAK), and trusted by members, regulators, and external stakeholders.
   
• Ongoing Accounting Services
  Our team provides regular accounting support to help cooperatives maintain clean, well-organized books—essential for making informed decisions and fulfilling reporting obligations.
   
• Tax Consulting & Compliance
  We assist cooperatives in navigating the complex tax landscape by ensuring proper planning, reporting, and compliance with current tax regulations—minimizing risks and optimizing financial performance.
   
• Implementation of Standards-Based Financial Systems
  We guide cooperatives in adopting reliable and scalable financial systems aligned with professional standards, enabling more efficient operations, transparency, and readiness for future growth.

With Moores Rowland Indonesia, cooperatives can move forward confidently—backed by accurate data, trusted reporting, and a foundation of strong governance.

Direct Benefits for Cooperatives

Building a Stronger, More Resilient Cooperative

With the right financial guidance and governance structure, cooperatives can unlock tangible benefits that support day-to-day operations and long-term sustainability:

• Financial Reports in Compliance with SAK (Indonesian GAAP)
  Accurate and standards-based reporting (SAK) is not only a legal requirement, but also a sign of credibility. It helps cooperatives demonstrate financial responsibility to members, regulators, and financial institutions—paving the way for potential funding and partnerships.
   
• Preparedness for Audits, Growth, and Regulatory Changes
  As cooperatives grow, they face new challenges—whether it's external audits, stricter compliance standards, or expanding operations. With Moores Rowland’s support, cooperatives are better equipped to respond with confidence and agility.
   
• Strong Governance That Builds Long-Term Trust and Partnerships
  Good governance ensures transparent decision-making, minimizes risks, and strengthens accountability. This, in turn, fosters long-term trust with members and creates a solid foundation for collaborations with investors, NGOs, and government agencies.

When cooperatives invest in transparency and professionalism, they don't just survive—they thrive.

Elevate Your Cooperative with Moores Rowland Indonesia Expertise

At Moores Rowland Indonesia, we believe cooperatives are a pillar of the people’s economy—deserving the same level of governance, transparency, and professionalism as large corporations.

In today’s dynamic economic landscape, cooperatives must go beyond traditional models. To remain competitive, accountable, and sustainable, they need:

• Accurate financial reporting
• Reliable tax and regulatory compliance
• Clear governance structures and internal controls

That’s where Moores Rowland Indonesia comes in.

With decades of experience in audit, accounting, tax, and advisory services, Moores Rowland Indonesia helps cooperatives strengthen their financial integrity, earn stakeholder trust, and prepare for long-term growth. Supporting professional, transparent, and growth-ready cooperatives—today and into the future.