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All Journal J-Coop : Journal of Co-operative
Tryiis ARR
Universitas Teknologi Digital
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Profitabilitas dan Manfaat Ekonomi bagi Anggota di Koperasi Konsumen Mitra Usaha Cisempur Iwan Mulyana; Linda Rismayanti; Tryiis ARR
J-Coop : Journal of Co-operative Vol. 1 No. 1 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i1.3

Abstract

This study aims to analyze the profitability (rentability) and its relationship with the economic benefits received by members of the Mitra Usaha Cisempur Consumer Cooperative in Jatinangor District, Sumedang Regency. Profitability, measured through Return on Assets (ROA) and Return on Equity (ROE), reflects the cooperative’s efficiency in managing its assets and equity to generate residual income (SHU). The study uses a quantitative descriptive approach, with financial report data from 2019 to 2023 serving as the basis for analysis. Results show fluctuating profitability levels over the five-year period, with a declining trend in both ROA and ROE, which indicates inefficiencies in asset and equity management. Furthermore, the economic benefits received by members, both direct and indirect, were significantly impacted by the cooperative’s declining profitability. The findings highlight the need for improved operational efficiency and strategic financial management to optimize benefits for cooperative members.
Analisis Masalah Kelembagaan dan Manajerial Koperasi di Indonesia Berdasarkan Studi Literatur Iwan Mulyana; Tryiis ARR
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i2.33

Abstract

Cooperatives in Indonesia, as a pillar of the people’s economy, have undergone a long journey from the post-independence era to the digital age. However, the quantitative growth of cooperatives has not been matched by improvements in institutional and managerial quality. This article aims to systematically analyze the institutional and managerial problems of cooperatives in Indonesia based on a literature review from various historical periods: pre-New Order, New Order, and the Reformation to digital era. This research applies a descriptive-qualitative literature review method by examining scholarly journals, books, regulations, and government reports. The key findings reveal chronic issues in cooperatives, including weak organizational structures, unaccountable governance, low human resource capacity, limited member participation, and ineffective regulation and oversight. The digital era further intensifies challenges related to innovation and technology adoption. Institutional reform, improved managerial capacity, active member participation, digital system integration, and regulatory harmonization are essential steps to sustainably strengthen cooperatives.
Co-Authors Iwan Mulyana Linda Rismayanti