Abstract
This study aims to identify the strengths, weaknesses, opportunities, and threats of cooperatives and to design an institutional strengthening model, particularly in the management of the Red and White Village Cooperative (KDMP) funds, that can balance macro policy demands with the capacity and participation of local communities in Gorontalo Regency. A mixed methods approach was used, involving multi-stakeholder focus groups (FGDs) and a questionnaire survey of 61 KDMPs, analyzed using the IFEβEFE Matrix and SWOT Quadrant. The results indicate that KDMP is in a progressive position, with key strengths being support from the government, community, and HIMBARA, along with the potential for businesses based on basic village needs. Weaknesses include governance, human resource capacity, facilities, and cooperative literacy. Significant opportunities lie in its location, government support, HIMBARA (Indonesian Association of Cooperatives), and strong local market. The main threats are business competition, the risk of politicization, credit reputation issues, and dependence on Village Funds. This research offers novelty through the development of the PAKSI (Integrated Cooperative Accountability Reporting) Model and the management flow of KDMP and HIMBARA partnership funds as a prototype institutional model that integrates the principles of cooperative identity, accountable governance, internal control, reporting channels, and human resource development. The primary contribution of this research is an operational and auditable institutional framework for the sustainable strengthening of village cooperatives.Keywords
- Red and White Village Cooperative
- SWOT
- institutional strengthening
- cooperative governance
- PAKSI
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