INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 8, ISSUE 10, OCTOBER 2019 ISSN 2277-8616 1120 IJSTR©2019 www.ijstr.org Cooperative Success Based On Entrepreneurship, Capital, Accounting Knowledge And Participation Members Indra Cahya Kusuma, M. Nur Afif, Rachmat Gunawan, Mas Nur Mukmin, Megan Asri Humaira Abstract: Data from the 2018 Bogor City Cooperative and SME Service, there are 814 cooperatives by the end of 2017, 472 active units, 342 inactive, or 42% inactive, of which only 156 cooperatives did Annual Meeting Member (RAT). The low number of active cooperatives and those who apply ICT because of the constraints and limitations of them; weak entrepreneurial board, capital, quality of human resources who have accounting knowledge and active participation of members. This study aims to examine the influence of entrepreneurship, capital, cooperative accounting, and member participation in cooperative success. The population of this study was 156 cooperatives recorded at the cooperative and SME offices in Bogor City in 2017. Determination of the research sample using purposive sampling technique (sampling criteria) so that 30 samples of active cooperatives were obtained, holding bookkeeping and holding annual member meetings (RAT) 3 years in a row. Data was obtained by distributing questionnaires to thirty cooperative managers. Data analysis techniques use multiple linear regression. The results of this study found that there were influences of aspects of capital, cooperative knowledge, and member participation on the level of success of cooperatives, while the entrepreneurial aspect had no effect on the success of cooperatives. Not an influential aspect is caused by the selection of respondents who only exist on the cooperative council so that the answers given are based on a managerial point of view so that the existing entrepreneurial aspects of the cooperative technical manager cannot be seen. Limitations of this study are the locus of research in the city of Bogor. The sample criteria are only active cooperatives, have compiled financial statements, and held RAT. Therefore, for further research it is advisable to add a research locus in all parts of Indonesia, expanding the sampling of research at the level of technical managers so that the entrepreneurial aspects in cooperatives can be known. Moreover, enter the factors of online business development that also affect the success of the cooperative. The variables chosen in the research and methodology used have succeeded in finding aspects of cooperative success through entrepreneurship. Index Terms: Capitalization, Cooperative Accounting, Cooperative Success, Entrepreneurship, and Member Participation ——————————  —————————— 1. INTRODUCTION ooperatives are one form of business entity that is following the personality of the Indonesian nation that is eligible to be developed as a business entity and alternative [1], [2]. Forming a cooperative entrepreneurial spirit within the board and its members are the initial effort to get into the airfield. Participation is significant in developing the economic potential of the people and in realizing the life of economic democracy under the 1945 Constitution in Article 33 Paragraph 1 which states that the Indonesian economy is arranged as a joint effort based on the principle of kinship. Have distinctive characteristics, equality, kinship, and openness. Based on data from the Ministry of Cooperatives and SME’s of Indonesia, up to the end of 2015 nationally there were 21,135 cooperatives, consisting of 150,223 (59%) active cooperatives while 61,912 (41%) inactive taxes, of which total amounted to 58,107. Data from the Bogor City Cooperatives and SME’s Office in 2017, the number of cooperatives up to the end of 2016 was 814, 472 active units, 342 inactive, or 42% inactive, of which only 156 cooperatives made the Annual Report. This shows that cooperative management and coaching have not been precise. The relatively less developed number of cooperatives in the city of Bogor, which has an impact on competitiveness, can be seen from the total number of active cooperatives and those that reach the annual meeting [3]. Various basics and others; weak entrepreneurship management, capital, quality of human resources that have imports and members. To overcome the problems that occur in the Cooperative in the City of Bogor, which is part of organizations and organizations in the field of accounting, research, Assessment can improve the quality of various decision making made by the management. This causes an increase in cooperative performance. [4], [5] 2 LITERATURE REVIEW 2.1 The Success of The Cooperative A cooperation can be seen from three successful things, namely [6]: 1. Business success is the achievement of being related to business, from anywhere, and so on. Including independent (economic business) institutions. 2. Member success is a creativity that is based on its members, namely services that are helpful from the company, the goals, and objectives of its members. 3. The success of the development, in this case, relates to the impacts that are directly or indirectly caused by cooperative businesses as in the cooperative to achieve government development goals. Examples directly from cooperatives are increasing per capita income of members, increasing employment opportunities, and others. Several factors that develop in cooperative development are determined by; Member knowledge, level of education, technical skills, member participation, commitment and member relationships with the board [7], [8]. C ————————————————  Indra Cahya Kusuma is a lecturer in Accounting Department in Djuanda University, Indonesia, PH-08157105470. E-mail: indra.cahya.k@unida.ac.id  M Nur Afif is is a lecturer in Accounting Department in Djuanda University, Indonesia, PH-08158957835. E-mail: afifpoenya@yahoo.com  Rachmat Gunawan is a lecturer in Management Department in Djuanda University, Indonesia, PH-081288743569. E-mail: rachgun@unida.ac.id  Mas Nur Mukmin is a lecturer in Accounting Department in Djuanda University, Indonesia, PH-0811110064. E-mail: mas.nur.mukmin@unida.ac.id  Megan Asri Humaira is a lecturer in Education Department in Djuanda University, Indonesia, PH-081314039779. E-mail: megan.asri@unida.ac.id