Financial Performance of Sustainable Farmers Cooperative (Koptan) in Bali: Leadership, Organizational Culture, Participation, Budget and TQM

This paper deals with financial performance of Koptan include leadership, participation budget, organizational culture and total quality management (TQM). The research objective is to determine the effect of non financial factors on financial performance Koptan. The study was conducted in Bali, with a focus on Koptan business by considering that the business activity is the driving force in the agribusiness sector of the economy. The development of this sector will boost the economy of the community so as to create Koptan sustainability. Samples are 11 Koptan, with the number of respondents of 97 people. Data analysis technique used PLS. The results of this study indicate that, leadership, participation, budget and organizational culture positive and significant impact on TQM Koptan, with the R-square of 0.63. The effect of leadership, participation, budget and organizational culture positive and significant impact on the financial performance of Koptan, where as TQM positive and significant impact on the financial performance. It can be concluded that, firstly; leadership, participation budgets, organizational culture and total quality management (TQM) positive and significant impact on the financial performance. Secondly, leadership, participation budgets and organizational culture positive and significant impact on total quality management (TQM) of Koptan in the region.


Introduction
The problems that are still attached to the institutional sector of farmers and farmers in Indonesia is still a lack of awareness and knowledge of farmers on management issues in production and marketing network.
According Saragih (2001), the agribusiness sector as an economic sector of the people still have bright prospects for further development, both to reinforce the people's economy, as well as the mainstay of Indonesia in free trade. According Damyati (2007), the problems that still cling to the peasants and institutional sectors farmers in Indonesia is still a lack of awareness and knowledge of farmers on management issues, because farmers have not been fully involved in agribusiness activities. Activities farmers are still focused on production activities (on farm).
Institutional role and function of farmers as the umbrella organization of farmers has not run optimally. To overcome these problems need to make efforts to develop, empower, and institutional strengthening farmers. Such as farmers' groups, labor institutions, institutional providers of input, output institutional, institutional extension, and institutional capital and is expected to protect the bargaining position of farmers.
One form of institutional capital that was formed to facilitate the farmers are Farmers Cooperative (Koptan). Koptan formed function is to accommodate the welfare of the farming community that is one of the alternatives in developing the potential of social economy. On the other hand, the number of members Koptan and should be followed by the success of its management.
One indicator that can be used as a refer-ence for assessing the success of Koptan that there is to see the achievements of its financial performance.
According Horngren (2007), taking the measurements of performance can be grouped into non-financial performance measurement (non financial pertormance measurement) and measurement of financial performance (financial performance measurement). To improve the performance of the organization, we need a system based on performance. The good performance should have a performance measurement system that is reliable and good quality, so it requires the use of performance measures that do not rely solely on the financial aspects, but also pay attention to aspects of non-financial (Pramadhany, 2010). Referring to the development of the business world is increasingly complex and competitive today, an indicator of financial performance or financial gain is not the only factor determining the success of a company. Financial performance will only be good if it is supported by the non-financial aspects associated aimed at increasing the financial performance (Gunawan, 2009). This is due to the non-financial perspective that is hyper real (the real drivers) the company's financial performance. Because the market value of the companies in the era of information technology today is more driven by intangible assets (intangible assets) of the tangible fixed assets (tangible assets), (Mulyadi, 2005). Many critics of financial performance measurement system for ignoring non-financial dimensions of performance. The success of an organization will be achieved when implementing performance measurement with multi-dimensional There nonfinancial factors that play a role in determining financial performance.
Many of the criticisms were raised about the importance of measuring the financial performance of a company by looking at factors -non-financial factors and weaknesses -weaknesses that arise in measuring the financial performance of the financial aspects. Some non-financial factors in measuring the financial performance were examined in this study is the factor of leadership, participation budget, organizational culture and total quality management (TQM). One aspect of non financial is the leadership role in the organization that so much attract attention (Schwandt & Marquardt, 2000). Relationship-oriented leadership behaviors positively correlated with performance (Bennis, 2001).
Aspects of human resources as a constituent and executors of the budget should be considered because the budget will be influenced by human behavior, especially for those directly involved in drafting and implementing the budget (Waller, 1988).Various factors can affect the tendency of managers to create budget gaps such as research (Dunk, 1993), indicating that participation in the budget to reduce the budget gap.
When management considers that the quality is a matter that must be done in the cultural activities of the organization, the perception of organizational culture and behavior will be driven by the values of quality in their work activities (Ma'rifah, 2005).
Cultural organizations perceive the behavior of each individual member of the organization who will be affected by the perceptions and behavior of other members in the organization system.
Therefore, the quality and management has always been associated with continuous improvement activities in order to win the competition. Theoretically, the quality is the totality of the shape and characteristics of the goods or services which demonstrated its ability to satisfy the needs of its apparent and hidden ie total quality management (TQM) (Chase et al., 2005). TQM plays a very important role in increasing the strength of the competitiveness of enterprises (Sila, 2007).
Has been encountered in the research literature that connects between TQM with business performance (Munizu, 2010

Materials
The importance of non-financial performance measurement is because organizations are facing rapid changes in the environment. To be competitive, organizations need information systems that is capable of capturing information quickly and effectively.
Although the analysis of financial records is important, but the calculation is less to provide accurate information about the organizational capabilities of information measured in the financial result from decision past, Mulyadi (2005  is an approach that should be done today's organizations to improve product quality, lower production costs and increase productivity. TQM implementation is also a positive impact on the production costs and the income (Gaspersz, 2005). Other evidence also shows that companies are pursuing the best practices of TQM can achieve higher profits and cash flows as well as the value of its larger shareholders . Some research on the relationship between TQM performance have been made. Kurnianingsih (2000) investigated the effect of system performance measurement Research from Sila (2007) found no effect of TQM on performance measures. Sila and Ebrahimpour study (2007)

Results
Tests on the structural model is done by looking at the value of R-square is a test for goodness-fit model.   The test results showed that leadership with VPLS has a positive and significant im-  Sallis (2006), which argues that leadership is an important element in TQM.
Leadership is the ability and skills possessed to influence others, especially bawahanya. In addition, be able to influence subordinates to think and act, so that through positive behavior can be a real contribution in the achievement of organizational goals.
According Yukl (1998) Dunk (1993), Merchant (1981 and Onsi (1973) which shows that participation in budget preparation can reduce budgetary slack. This happens because subordinates helps provide personal information about future prospects so that the budget is prepared to be more accurate.
These findings indicate that the pattern or system implemented so far in the orga-

nization's management policy formulation
Koptan wherein each of the budget in the form of target achievement should involve all members to participate in providing input proven to improve the quality of the resulting management. One aspect that supports the system is the principle of kinship that has become the foundation for the cooperative.
Research findings indicate that organizational culture has a positive effect and no The test results showed that leadership with VPLS has a negative and significant impact. This means that the lower the pattern or system of leadership that is applied in the organization Koptan the level of financial performance that will be achieved will decrease.
These results are consistent with Hughes et al. (2002), which asserts that leadership is not a certain position, but rather a complex process involving the interaction between the leader, the external environment, and subordinates. Based on this view, leadership is defined as a process of influencing an or- In a study (Satyawati and Suartana, 2014) suggests that, the success or failure of a company in achieving good performance is largely determined by the leader. A company hinted in their activities have a reliable leader who is able to anticipate the future of the organization, and take advantage of the changes. In the future the organization is directed to arrive at its destination.

The relationship between budgetary
participation and financial performance   That very good serve as a measuring tool