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All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Pratama, Ivana Kalista Intan
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Humanities Economics, Econometrics & Finance

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Analisis Distribusi Sisa Hasil Usaha Pada Koperasi Konsumen Pegawai Dinas Kependudukan Dan Pencatatan Sipil DKI Jakarta 2024 Pratama, Ivana Kalista Intan; Putri, Intan Febriana; Lestari, Amanda; Putri, Pebryanti Ananda
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.466

Abstract

This study aims to analyze the distribution mechanism of Surplus (SHU) at the KOPPEG Consumer Cooperative of the Population and Civil Registration Office of DKI Jakarta Province in 2024, evaluate its compliance with regulations, and formulate strategies for SHU improvement. The research employed a descriptive qualitative approach with data collection through in-depth interviews and documentation studies. Results showed that SHU in 2024 reached Rp 570,515,784, increasing 57.26% from the previous year. The SHU distribution mechanism complied with Law No. 25 of 1992 and the cooperative’s bylaws, allocating 60% to members (70% based on transaction participation, 30% based on capital contribution) and 40% for cooperative funds. Financial performance indicated healthy conditions with liquidity ratio of 284.75%, solvency ratio of 34.80%, and profit margin of 14.28%. The SHU distribution positively impacted member welfare, membership growth of 5.6%, and capital strengthening of 8.68%. SWOT analysis identified high dependency on the savings and loan unit (96.84%) as the main weakness. Strategic recommendations include business unit diversification, service digitalization, and credit risk management enhancement.
Co-Authors Lestari, Amanda Putri, Intan Febriana Putri, Pebryanti Ananda