Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi
DOI:
https://doi.org/10.55606/akuntansi.v3i2.1983Keywords:
Cooperatives, Residual Income (SHU), Product DiversificationAbstract
In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
References
Abdussamad, D. H. Z. (2021). Metode penelitian kualitatif. Syakir Media Press.
Bastaman, A., & Yazid, M. (2015). Strategi diversifikasi usaha dalam pengembangan koperasi (Studi kasus Koperasi Konstitusi, Jakarta). Jurnal Ekonomi & Bisnis, 651–689.
Bijman, J., & Iliopoulos, C. (2014). Farmers’ cooperatives in the EU: Policies, strategies, and organization. Annals of Public and Cooperative Economics, 85(4), 497–508. https://doi.org/10.1111/apce.12048
Fahreza, M., Purnomo, B., & Purnamasari, I. (2024). Analisis struktur modal kaitannya dengan manfaat ekonomi langsung pada Koperasi X. Coopetition: Jurnal Ilmiah Manajemen, 15(1), 45–52. https://doi.org/10.32670/coopetition.v15i1.4228
Farah, A. (2024). Pemberdayaan UMKM berbasis agrobisnis “La Tansa” melalui pembinaan keuangan, diversifikasi produk serta e-commerce. J-Dinamika Jurnal Pengabdian Masyarakat, 9(4), 5.
Febriansah, A. (2024). Analisis faktor-faktor yang mempengaruhi sisa hasil usaha koperasi di Provinsi Jambi. Jurnal Economic Development, 2, 13.
Grashuis, J., & Ye, S. U. (2019). A review of the empirical literature on farmer cooperatives: Performance, ownership and governance, finance, and member attitude. Annals of Public and Cooperative Economics, 90(1), 77–102. https://doi.org/10.1111/apce.12205
Harahap, L. M. (2023). Analisis kinerja dan kepemilikan modal usaha pada koperasi petani. Jurnal Ilmu Manajemen, Bisnis Dan Ekonomi | JIMBE, 1(5), 7.
Hasibuan, A. A. (2024). Kajian pengelolaan dana Koperasi Simpan Pinjam Pimpinan Koperasi Tunggal Ganda. El-Mujtama: Jurnal Pengabdian Masyarakat, 4(2).
Hernández-Espallardo, M., Arcas-Lario, N., & Marcos-Matás, G. (2013). Farmers’ satisfaction and intention to continue membership in agricultural marketing co-operatives: Neoclassical versus transaction cost considerations. European Review of Agricultural Economics, 40(2), 239–260. https://doi.org/10.1093/erae/jbs024
Nasution, S. (2024). Peranan koperasi dalam perekonomian Indonesia. As-Syirkah: Islamic Economics & Financial Journal, 3, 9.
Nurjannah, H., Susanti, E., & Riau, I. (2024). Pendampingan tata kelola menuju koperasi yang berkelanjutan di Selat Panjang. Community Engagement & Emergence Journal, 5, 174–178.
Pardede, S. J. (2024). Strategi pemberdayaan UMKM untuk meningkatkan pertumbuhan ekonomi guna kemandirian ekonomi bangsa Indonesia. Jurnal Ilmu Pengetahuan Sosial, 11, 13.
Risnawati, N. (2024). Pelatihan pengembangan unit usaha Koperasi Pegawai Negeri Angkasa RRI: Strategi dan tantangan. E-Coops Day Jurnal Ilmiah Abdimas, 5, 10.
Rohmanto, R. (2024). Audit sistem informasi general ledger dengan menggunakan framework Cobit 5.0 (Studi kasus Koperasi PDAM Bandung). Syntax Idea, 6(1), 380–397. https://doi.org/10.46799/syntax-idea.v6i1.2889
Rosida, F., Ikhtia Zahra, I., Widyaningrum, M. F., Nugroho, R. H., & Ikaningtyas, M. (2024). Perencanaan strategi bisnis usaha online: UMKM. ManBiz: Journal of Management and Business, 3(1), 175–185. https://doi.org/10.47467/manbiz.v3i1.6463
Saputra, H. (2024). Analisis manajemen sumber daya manusia dalam meningkatkan kesejahteraan anggota pada Koperasi Serba Usaha (KSU) Tangerang Kuat Sejahtera Kota Tangerang. Jurnal Litabdimas, 5(1), 11.
Setiana, F. A. (2024). Perkembangan, tantangan dan peluang koperasi di Indonesia dalam menghadapi era 4.0. Jurnal Tanbih, 1, 14.
Tamba, A. S. (2001). Koperasi teori dan praktik. Erlangga.
Widyastuti Wulaningsih, R., Sulistyo, D., Budiman, M. A., Sunarsih, U., & Oktasari, E. (2024). Inovasi bisnis koperasi konsumen berbasis syariah di Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta. Co-Value Jurnal Ekonomi Koperasi dan Kewirausahaan, 14(11). https://doi.org/10.59188/covalue.v14i11.4323
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
