摘要：One of the many important objects in a business research is a company or enterprise. The enterprise consists of various types and depends on what classification is used. If classified according to its legal entity, the enterprise is divided into 2 (two) types, namely legal enterprise and non-legal enterprise (Alma, 2008). According to him, legal enterprise consist of state-owned enterprises, limited liability enterprises, co-operatives and foundations, while non-legal entities consist of individual businesses, firms, and commanditarian alliances. The most commonly conducted research is on individual business, state-owned enterprise and limited liability enterprises, while one of the types of enterprises that is relatively rarely researched and rearly published in international scientific communication media is among them are co-operative enterprises (Padmakusumah, 2015). United Nations (2012) recognizes the important contribution of co-operatives enterprises or co-operative to socio-economic development, poverty alleviation, job creation and social integration in the world and therefore as an award they declared 2012 as the international year of co-operative. This award confirms that co-operative are an interesting and important object to be examined by various researchers from all over the world.
