From Numbers to Profits: How Member Count and Savings Drive Cooperative Success
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Aug 27, 2025
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Abstract
Cooperatives as economic organizations based on member participation have an important role in improving the social and economic welfare of the community. However, the main challenge facing cooperatives is how to maximize profitability while still maintaining the basic principles of cooperatives. This study aims to analyze the effect of the number of members and total deposits on cooperative profitability, using the remaining results of operations (SHU) as a performance indicator. The method used in this research is quantitative to examine the relationship between the independent variables, namely the number of members and deposits of cooperative members, while the dependent variable is SHU in cooperatives. The data used is secondary data from the Ministry of Cooperatives of the Republic of Indonesia from 2000 to 2023. The results showed that both the number of members and deposits have a positive and significant influence on the SHU of cooperatives, which indicates the importance of member and deposit management in driving the financial success of cooperatives. The implications of these findings provide insights for cooperative managers to increase member engagement and deposit management efficiency to improve profitability. Separating cooperatives based on their type is of particular interest for future research
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References
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Ferline, A., & 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. ECONOMICA: Journal of Economic and Economic Education, 2(2), 116–125.
Firmansyah, H., Gosali, I., Mukaromi, C., Rahmatika, W., & Mulyana, Y. (2022). Pengaruh Simpanan Anggota dan Pembiayaan terhadap SHU pada KSPPS BMT Sinergi Cendekia Indonesia. Jurnal Maps (Manajemen Perbankan Syariah), 5(2), 106–115. https://doi.org/10.32627/maps.v5i2.438
Haqiqi, F., Alkausar, N. R., Yusmalina, & Azmia, L. (2020). Analisis Pengaruh Simpanan Anggota dan Pinjaman Anggota Terhadap Perolehan Sisa Hasil Usaha (Studi Kasus KSP Kredit Union Jembatan Kasih Tanjung Balai
Karimun Periode Tahun 2016-2018). Jurnal Cafetaria, 1(2), 56–63. https://media.neliti.com/media/publications/332607-analisis-pengaruh-sistem-informasi-akunt-c829ca3d.pdf
ICA. (2024). https://ica.coop/en/cooperatives/facts-and-figures. ICA.Coop.
Iliopoulos, C., Värnik, R., Filippi, M., Võlli, L., & Laaneväli-Vinokurov, K. (2019). Organizational design in Estonian agricultural cooperatives. Journal of Co-Operative Organization and Management, 7(2), 100093. https://doi.org/10.1016/j.jcom.2019.100093
Ingutia, R., & Sumelius, J. (2024). Does cooperative membership facilitate access to credit for women farmers in rural Kenya? Journal of Agriculture and Food Research, 18(August), 101425. https://doi.org/10.1016/j.jafr.2024.101425
Kenani, I. M., & Bett, S. (2019). Corporate Governance and Performance of Savings and Credit Cooperative Societies in Kisii County, Kenya. International Academic Journal of Economics and Finance, 3(3), 61–79. https://ir-library.ku.ac.ke/bitstream/handle/123456789/21011/Corporate governance....pdf?sequence=1
Krisnawati, N., & Alfiandri. (2019). Assessment of Factors Affecting Cooperative’s Performance in Indonesia: The case of Credit Union Cooperatives. Journal of Entrepreneurship, Business and Economics, 7(2), 80–105.
Lal, T. (2018). Impact of financial inclusion on poverty alleviation through cooperative banks. International Journal of Social Economics, 45(5), 808–828. https://doi.org/10.1108/IJSE-05-2017-0194
Malinda, Y. (2015). Pengaruh Jumlah Anggota Dansimpanan Anggota Terhadap Peningkatan Sisa Hasil Usaha (Shu) Pada Pkp-Ri (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat. Economica, 2(2), 116–125. https://doi.org/10.22202/economica.2014.v2.i2.224
Mazzarol, T., Clark, D., Reboud, S., & Limnios, E. M. (2018). Developing a conceptual framework for the co-operative and mutual enterprise business model. Journal of Management and Organization, 24(4), 551–581. https://doi.org/10.1017/jmo.2018.29
Mbulu, Y., Kellen, B. P., Ndoen, M. L., & Marselinus, B. (2019). Pengaruh Jumlah Simpanan dan Jumlah Pinjaman Anggota Terhadap Sisa Hasil Usaha Pada Koperasi Kredit Handayani Bajawa. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 7(2), 165–172.
Oliveira, B. S. C., Weymer, A., Piccoli, P., & Ramos, S. C. (2024). The relationship between training effectiveness and financial performance in cooperative organizations. Social Enterprise Journal, 20(3), 391–415. https://doi.org/10.1108/SEJ-07-2023-0082
Onah, O. G., Enete, A. A., Okoye, C. U., Ume, C. O., & Onyia, C. C. (2024). Impact of credit access of farmers in cooperative societies on financial performance: the predictive effect of financial literacy. International Journal of Social Economics, 51(11), 1420–1433. https://doi.org/10.1108/IJSE-10-2023-0837
Pasca, Y. D. (2021). Pengaruh Jumlah Anggota, Simpanan, Pinjaman Dan Modal Kerja Terhadap Shu Pada Koperasi Kpri Mitra Kabupaten Majalengka. Eqien: Jurnal Ekonomi Dan Bisnis, 8(2), 322–332. https://doi.org/10.34308/eqien.v8i2.270
Paudel, G. P. (2024). A study on financial performance of cooperative societies in Nepal. Journal of Contemporary Research in Business, Economics and Finance, 6(2), 45–58. https://doi.org/10.55214/jcrbef.v6i2.986
Pokharel, K. P., Archer, D. W., & Featherstone, A. M. (2020). The Impact of Size and Specialization on the Financial Performance of Agricultural Cooperatives. Journal of Co-Operative Organization and Management, 8(2), 100108. https://doi.org/10.1016/j.jcom.2020.100108
Purnami, A. N. N., Suamba, K. I., & Dewi, K. R. (2024). The Effect of Service Quality on Financial Performance and Satisfaction of Cooperative Members in Gianyar Regency. Journal of Sustainable Development Science, 6(1), 36–42. https://doi.org/10.46650/jsds.6.1.1544.36-42
Safiyuddin, F. S., Abd Wahab, N., & Maamor, S. (2021). An Analysis of the Financial Performance of Credit Cooperatives in Malaysia. Journal of Accounting Research, Organization and Economics, 4(2), 199–215. https://doi.org/10.24815/jaroe.v4i2.20548
Sailana, S. A., Maro, Y., Tang, A. S., & Sabu, S. M. J. (2023). Analisis Pengaruh Simpanan Pokok Simpanan Wajib Dan Simpanan Sukarela Terhadap Sisa Hasil Usaha Anggota Di Koperasi Serba Usaha. Jurnal Ilmiah Wahana Pendidikan, 9(23), 1054–1071.
Siambataon, A. L., Nasution, Y. S. J., & Syahriza, R. (2023). Pengaruh Jumlah Anggota, Jumlah Simpanan Dan Jumlah Pinjaman Terhadap Sisa Hasil Usaha (Shu) (Studi Kasus Pada Koperasi Karyawan Pt Indah Pontjan). Jurnal Riset Akuntansi Tridinanti, 4(2), 167 – 175.
Tambunan, S. B. (2023). Analysis of financial statements to assess financial performance in savings and loan cooperatives CV. Maju Bersama Perdagangan in Simalungun Regency. Enrichment: Journal of Management, 13(2).
Yanita, C. A., Sucipto, H., & Introduction, I. (2023). Financial Performance Analysis In The Multiple Business Cooperative " Bina Business Independent " Jombang District. Jurnal Sains Dan Teknologi, 5(1), 289–295.