J-Coop : Journal of Co-operative
Vol. 2 No. 2 (2026): J-Coop : Journal of Co-Operative

Analisis Partisipasi Anggota Terhadap Kinerja Keuangan pada Koperasi Serba Usaha Pegawai Balitbang Kemendikbud

Anisah Putri (Universitas Bina Sarana Informatika)
Gladys Irenatasya (Universitas Bina Sarana Informatika)
Intan Aulia Adibah (Universitas Bina Sarana Informatika)
Marsyah Cahyani (Universitas Bina Sarana Informatika)
Najwa Raihanah (Universitas Bina Sarana Informatika)



Article Info

Publish Date
10 Aug 2026

Abstract

The success of a cooperative is determined by the level of its members' participation because its business activities and capital turnover depend on the active contributions of members, from savings and transactions to service usage and involvement in decision making. Financial report data from the Koperasi Serba Usaha Pegawai Balitbang Kemendikbud shows a decrease in participation of 18.39% in 2024. This study aims to analyze how member participation affects the financial performance of cooperatives. The research method uses a descriptive qualitative method with a literature study approach. The research results show that the participation of members of the Koperasi Serba Usaha Pegawai Balitbang Kemendikbud affects business capital, which grew by 8.34%. However, the increase in capital was not accompanied by an increase in the residual business result, which actually decreased. This condition indicates that the increase in cooperative capital has not been utilized optimally.

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Journal Info

Abbrev

jcoop

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

J-Coop : Journal of Co-operative dipublikasi sejak 2025 oleh LPPM Universitas Koperasi Indonesia yang berfokus pada riset-riset mengenai perkoperasian melingkupi (1) Manajemen Koperasi, (2) Ekonomi Koperasi, (3) Akuntansi Koperasi, dan ruang lingkup lainnya yang berkaitan dengan ...