Analisis Pengaruh Pendanaan pada Koperasi Simpan Pinjam terhadap SHU di Kota Jakarta Barat Berdasarkan Aplikasi Online Data System Kementerian Koperasi dan UKM Periode Tahun 2022
Abstract
A cooperative is a form of economic organization that is owned and operated by its members to achieve common goals where the members have similar goals and economic interests. One reflection of the cooperative's success in achieving its goals can be seen from the SHU produced. The importance of SHU for cooperatives is not just a number in a financial report, but is an indicator of the cooperative's success in achieving its goals. This research aims to analyze the influence of funding sources consisting of own capital and loan capital on the ability of cooperatives to produce SHU at Credit Unions in West Jakarta City for 2022. This research uses quantitative research methods with multiple linear regression analysis. The total data sample are 44 credit unions that carry out and report RAT from 210 active cooperatives in West Jakarta City. Data source comes from the Online Data System (ODS) application of the Ministry of Cooperatives and SMEs. The research results show that simultaneously (together) Own Capital (X1) and Loan Capital (X2) have a positive effect with a contribution of 0.306 or 30.6% to the acquisition of SHU (Y). However, partially Own Capital has a more significant influence on SHU acquisition compared to Loan Capital. Increasing the own capital can be done by inviting cooperative members to actively pay and/or increase the amount of principal savings and mandatory savings as well as inviting outside members to join the cooperative in order to increase the amount of their own capital in the cooperative.
Keywords: Credit Union, Funding, Own Capital, Loan Capital, SHU
References
Ariesta, F., & Yolamalinda. (2014). Pengaruh Jumlah Anggota dan Simpanan Anggota Terhadap Peningkatan Sisa Hasil Usaha (SHU) Pada PKP-RI (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat. Journal of Economic And Economic Education, 02(02), 116–125.
Hendrojogi (1996). Asas-asas Teori dan Praktek. Jakarta: PT. Raja Grafindo Peersada.
International Labour Organization. (2002). Recommendation No. 193 Concerning the Promotion of Cooperatives.
Krismonita, Yola Pidiana, R. Bambang Dwi Waryanto, dan Nurdina (2022). Pengaruh Modal Kerja, Simpanan Anggota dan Pinjaman terhadap Perolehan SHU Koperasi Waru Buana Putra Sidoarjo. Journal of Sustainability Business Research, 3(3), 57-65.
Limbong, Bernhard (2012). Pengusaha Koperasi: Memperkokoh Fondasi Ekonomi Rakyat. Jakarta : Margaretha Pustaka.
682….Coopetition : Vol 16 No 3 ….
Martowinangun, Kasino, Widdi Aoliyani, dan Karyadi (2019). Pengaruh Modal Sendiri Terhadap Sisa Hasil Usaha pada Primer Koperasi XXX. Jurnal Manajemen, 1(3), 231-244.
Pandji Anoraga, Ninik Widiyanti (2003). Dinamika Koperasi. Jakarta: PT Rineka Cipta.
Pasi, Patricia N. N., Wehelmina M. Ndoen, dan Christine C. Foenay (2022). Analisis Perkembangan Keputusan Pendanaan dan Alokasi Dana Terhadap Perkembangan Sisa Hasil Usaha pada Kopdit Pintu Air Cabang Atambua. Universitas Nusa Cendana, Kupang.
Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 10 Tahun 2016 tentang Pendataan Koperasi, Usaha Kecil dan Menengah.
Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 8 Tahun 2023 tentang Usaha Simpan Pinjam Oleh Koperasi.
Peraturan Pemerintah No. 9 Tahun 1995 tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam.
Qazbiany (2019). Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha pada Koperasi Relepan di Kecamatan Tanete Riaja Kabupaten Barru. Universitas Islam Negeri Alauddin Makassar. Https://Doi.Org/.1037//0033-2909.I26.1.78
Riyanto, Bambang (2001). Dasar-Dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Rudianto. (2010). Akuntansi Koperasi (Konsep dan Teknik Penyusunan Laporan Keuangan) Edisi Ke2. Jakarta: Erlangga.
Subandi, M. (2013). Perkoperasian Dan Pedoman Umum Akutansi Koperasi. Jakarta: PT. Tatanusa.
Sugiyono (2010). Statistika untuk Penelitian. Bandung: Alfabeta.
Sugiyono (2015). Metode Penelitian Pendidikan. Bandung : Alfabeta.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Coopetition : Jurnal Ilmiah Manajemen
This work is licensed under a Creative Commons Attribution 4.0 International License.
