Contaduría Pública · 2026
Desafíos de sostenibilidad y crecimiento en las cooperativas de ahorro y crédito de Neiva, Huila: el rol de la tecnología y la gobernanza.
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Resumen
The Colombian solidarity sector has consolidated itself as a fundamental pillar for the democratization of credit, financial inclusion, and the strengthening of social development in territories where traditional banking maintains barriers to access. Within this ecosystem, the savings and credit cooperatives UTRAHUILCA and COOFISAM are positioned as strategic actors in the department of Huila, especially in the city of Neiva, where they directly impact the economy of thousands of households and microenterprises. This article analyzes the financial sustainability, digital transformation, governance processes, and social performance of both organizations based on their 2023–2024 management reports.