THE IMPACT OF FINANCIAL PERFORMANCE OF MERAH PUTIH VILLAGE COOPERATIVES ON REGIONAL REVENUE ENHANCEMENT IN SIDOARJO REGENCY

Siti Samsiyah (Universitas PGRI Adi Buana Surabaya)
Yuli Kurnia F (Universitas PGRI Adi Buana Surabaya)
Yusuf Iskandar (Universitas PGRI Adi Buana Surabaya)
Bisma Arianto (Universitas PGRI Adibuana Surabaya)

International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026

This study analyzes the impact of the financial performance of Merah Putih Village Cooperatives (KDMP) on regional revenue enhancement in Sidoarjo Regency. Using quantitative analysis with descriptive statistics and simple linear regression, this research evaluates liquidity, profitability (ROA), solvency, and SHU contribution. The results indicate strong liquidity and solvency, but declining profitability. Regression results show financial performance has a positive and significant effect on SHU, implying cooperatives play a strategic role in strengthening local revenue. This study provides policy implications for improving cooperative efficiency and regional fiscal capacity.