Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)

PENGARUH SIMPANAN SAHAM TERHADAP KETAHANAN LEMBAGA DENGAN JUMLAH ANGGOTA SEBAGAI VARIABEL MODERASI PADA KSP. KOPDIT BINA PERTIWI MAUMERE

Angelucia Cindy Sulistiawati (Unknown)



Article Info

Publish Date
20 Oct 2025

Abstract

This study aims to examine and analyze the effect of share savings on institutional resilience, with the number of members as a moderating variable at KSP Kopdit Bina Pertiwi Maumere. This research employs a quantitative approach. The data used are financial reports consisting of share savings, number of members, and the cooperative’s net income (Sisa Hasil Usaha/SHU) from fiscal years 2020 to 2024. The analytical methods applied include simple linear regression and Moderated Regression Analysis (MRA). The results indicate that share savings do not significantly affect institutional resilience, meaning that the amount of share savings does not directly increase the cooperative’s profit or resilience. Furthermore, the number of members does not moderate the relationship between share savings and institutional resilience. This suggests that even when membership declines, it does not necessarily enhance the contribution of share savings to SHU growth. The contribution of this study is to provide empirical insights for developing more effective cooperative governance strategies aimed at improving community economic welfare through the optimization of financial structure and membership engagement.

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Journal Info

Abbrev

jimat

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...