Scientific Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management is a scientific journal in the form of research and can be accessed openly. This journal is published every 6 months by the Management Study Program of the Indonesian Cooperative Management Institute, Bandung. The development of the company made the management of this journal transferred to Publikasi Indonesia. Shared Values: Scientific Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. This journal publishes research articles covering Finance Management and Cooperative and SME Accounting.