Ketidaksegeraan Pendirian Lembaga Penjaminan Simpanan Untuk Koperasi Simpan Pinjam Oleh Pemerintah Indonesia (Tinjauan Critical Realism Berdasarkan Cognitive Settlement Hierarchies dan Dynamic Accountability)
JOHN FERY SONOTO, Sumiyana, Dr.,M.Si., Ak., CA; Ertambang Nahartyo, Dr.,M.Sc.,CMA., Ak., CA; Aviandi Okta Maulana, SE.,M.Acc.,Ak.,CA.,Ph.D
2026 | Disertasi | S3 Ilmu Akuntansi
Tujuan Penelitian Disertasi ini bertujuan untuk menganalisis secara mendalam faktor-faktor penyebab ketidaksegeraan pembentukan Lembaga Penjamin Simpanan Koperasi (LPSK) di Indonesia. Secara khusus, menganalisis bagaimana hierarki penyelesaian kognitif dalam birokrasi KemenKopUKM membentuk bias kognitif yang menempatkan LPSK pada prioritas rendah, dan mengevaluasi mengapa mekanisme akuntabilitas dinamis gagal berfungsi sebagai koreksi terhadap bias kognitif tersebut, sehingga terjebak dalam policy inertia. Metodologi Penelitian ini menggunakan pendekatan kualitatif eksploratoris berbasis paradigma critical realism. Kerangka analitis mengintegrasikan teori hierarki penyelesaian kognitif dan akuntabilitas dinamis untuk menelusuri mekanisme kausal mendalam di balik stagnasi kebijakan. Data dikumpulkan liwat wawancara mendalam dengan pejabat eselon setingkat Deputi di KemenKopUKM, Dewan Pengurus atau Pengawas Induk Koperasi Kredit, Pendiri Gerakan Koperasi Kredit Indonesia, Kepala Dinas Koperasi Provinsi, Kepala Dinas Koperasi Kabupaten, serta beberapa Ketua KSP di seluruh Indonesia. Analisis data dilakukan liwat thematic coding, dipadukan dengan strategi retroduksi berbantuan perangkat lunak NVivo 12 untuk mengidentifikasi mekanisme generatif pada level struktur, kultur, dan agensi.
Temuan Penelitian Temuan penelitian menunjukkan bahwa stagnasi pembentukan LPSK bukan akibat keterbatasan sumber daya atau hambatan politik, melainkan interaksi dua mekanisme struktural. Pertama, hierarki penyelesaian kognitif menghasilkan self-institutional defense yang mempertahankan konstruksi koperasi sebagai entitas sosial, bukan lembaga keuangan berisiko sistemik, sehingga isu penjaminan simpanan tersubordinasi dalam prioritas kebijakan. Kedua, kegagalan akuntabilitas dinamis mendorong terjadinya symbolic appropriation, yakni kepatuhan administratif tanpa transformasi substantif, yang memperkuat reproduksi status quo. Kombinasi kedua mekanisme ini menciptakan accountability trap yang membuat birokrasi tampak responsif secara prosedural, namun stagnan secara substantif.
Originalitas Kontribusi utama disertasi ini terletak pada pengembangan model integratif yang menghubungkan hierarki penyelesaian dan akuntabilitas dinamis dalam satu arsitektur penjelasan berbasis critical realism. Penelitian ini memperluas literatur penjaminan simpanan yang selama ini didominasi perspektif perbankan formal dengan menghadirkan analisis kontekstual pada koperasi simpan pinjam. Selain itu, penelitian ini menawarkan elaborasi teoretis tentang hubungan kausal antara hierarki kognitif birokrasi dan dinamika akuntabilitas dalam menjelaskan reproduksi policy inertia.
Research Objectives This dissertation aims to analyze in depth the factors contributing to the delay in establishing the Cooperative Deposit Insurance Corporation (LPSK) in Indonesia. This dissertation specifically analyzes the decision-making processes within the Ministry of Cooperatives and SMEs that generate a bias favoring issues other than the LPSK. It also explores the reasons behind the accountability system's failure to rectify this bias, leading to stagnation in policy advancement. Methodology This research uses an exploratory qualitative approach based on the critical realism paradigm. The analytical framework integrates the theories of the cognitive resolution hierarchy and dynamic accountability to explore the underlying causal mechanisms behind policy stagnation. Data were collected through in-depth interviews with deputy-level officials at the Ministry of Cooperatives and SMEs, the Board of Directors or Supervisors of Credit Cooperatives, the Founder of the Indonesian Credit Cooperative Movement, the Head of the Provincial Cooperative Office, the Head of the Regency Cooperative Office, and several KSP Chairmen throughout Indonesia. Data analysis was conducted through thematic coding, combined with a retroduction strategy assisted by NVivo 12 software to identify generative mechanisms at the structural, cultural, and agency levels.
Research Findings The research findings indicate that the stagnation in the LPSK's formation was not due to limited resources or political obstacles but rather the interaction of two structural mechanisms. First, the hierarchy of cognitive solutions resulted in self-institutional defense that maintained the construction of cooperatives as social entities, not systemically risky financial institutions, thus subordinating the issue of deposit insurance to policy priorities. Second, the failure of dynamic accountability encouraged symbolic appropriation, namely administrative compliance without substantive transformation, which reinforced the reproduction of the status quo. The combination of these two mechanisms created an accountability trap that made the bureaucracy appear procedurally responsive, yet substantively stagnant.
Originality The main contribution of this dissertation is creating a model that links different solutions and dynamic accountability within one clear framework based on critical realism. This research expands the deposit insurance literature, which has been dominated by the formal banking perspective, by presenting a contextual analysis of savings and loan cooperatives. Additionally, this study explains how the way people think in a bureaucratic system affects accountability, which helps us understand why policies often stay the same over time.
Kata Kunci : Cooperative Deposit Insurance Corporation (LPSK); Cognitive Resolution Hierarchy; Dynamic Accountability; Policy Inertia; Critical Realism; Faithfulness of Appropriation; Self-Institutional Defense.
