cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Haris Fadhillah
Contact Email
jcoop.ikopin@gmail.com
Phone
081214166507
Journal Mail Official
jcoop@ikopin.ac.id
Editorial Address
LPPM Universitas Koperasi Indonesia Gedung Graha Bustanil Arifin Lt.1 Kampus Ikopin Kawasan Pendidikan Tinggi Jatinangor, Sumedang, Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
J-Coop : Journal of Co-operative
Published by Universitas Koperasi Indonesia
ISSN : 30900182     EISSN : 30900182     DOI : https://doi.org/10.32670
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
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 perkoperasian.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 71 Documents
 4   5   6   7   8 
Analisis Partisipasi Anggota Terhadap Kinerja Keuangan pada Koperasi Serba Usaha Pegawai Balitbang Kemendikbud Anisah Putri; Gladys Irenatasya; Intan Aulia Adibah; Marsyah Cahyani; Najwa Raihanah
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.45

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.
Analisis Pendapatan dan Biaya Terhadap Sisa Hasil Usaha (SHU) pada KSP Padat Asih Endang Afrilika Napitupulu; Nadya Putri Rahmawati; Masnike Napitupulu; Sulha Silvia
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.46

Abstract

Cooperatives play a crucial role in improving the welfare of their members through professional and transparent business management. One indicator of cooperative performance is the Operating Surplus (SHU), which is influenced by revenue and costs. This study aims to analyze revenue and costs at KSP Padat Asih and assess their impact on SHU. The method used is a quantitative descriptive approach with a case study approach, using secondary data from the cooperative's financial statements for the 2015–2019 period. The analysis was conducted by calculating the cost-to-income ratio and comparing it with SHU. The results show that KSP Padat Asih's revenue has consistently increased, primarily from loan interest, while costs have also increased, resulting in a cost-to-income ratio approaching 100%. KSP Padat Asih's SHU for 2015–2019 fluctuated due to work programs that affected revenue and costs. The main income came from member loan interest and late fines, while the largest costs came from organization and education. However, based on the national cooperative performance assessment standards (Ministerial Regulation of the Republic of Indonesia on Cooperatives and SMEs No. 06/Per/M.KUKM/V/2006), the average Return on Equity (ROE) of KSP Padat Asih was only 0.37%, far below the good standard (15–21%) and categorized as Poor (<3%). This indicates that although the cooperative has good operational resilience and administrative compliance, its profitability is still less than optimal. Therefore, new policies are needed to improve cost efficiency and optimize productive assets to strengthen the capital structure and member welfare in the future.Key Word : Savings and Loan Cooperative, Income, Expenses, Remaining Business Results (SHU), Financial Analysis
Tantangan dan Peluang Penerapan Standar Akuntansi Keuangan di UMKM Agnes Lamtio; Putri Adellia; Febianti Az-Azahra; Dhea Angelita
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.47

Abstract

This study aims to examine the challenges and opportunities in the implementation of Financial Accounting Standards, particularly SAK EMKM, in Micro, Small, and Medium Enterprises (MSMEs) and cooperatives. The research focuses on identifying key obstacles faced by MSMEs and cooperatives in applying standardized financial reporting, as well as exploring the potential benefits arising from the adoption of these standards. This study employs a qualitative descriptive method through a literature review of relevant academic journals, regulations, and previous empirical studies related to the application of financial accounting standards in MSMEs and cooperatives. The findings indicate that the main challenges in implementing SAK EMKM include limited accounting knowledge, low awareness of financial reporting standards, and inadequate technological resources. On the other hand, the application of financial accounting standards presents significant opportunities, such as improving the quality and transparency of financial statements, enhancing accountability, facilitating access to external financing, and supporting more informed decision-making processes. In conclusion, despite the existing challenges, the implementation of financial accounting standards in MSMEs and cooperatives has strong potential to promote sustainable business growth, provided that continuous training, assistance, and institutional support are strengthened.
Analisis Sisa Hasil Usaha (SHU) sebagai Indikator Kinerja Koperasi Simpan Pinjam Tani Karya Bhakti Khalimatus Sa'diyah; Anjani I'anatul Maula; Suwanda Eka Aprilia; Sayyidah Fadhilatun Nizzwah; Muhammad Ari Mukti; Ahmad Fadoil Alqoroni
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.64

Abstract

This research aims to analyze the development of the Remaining Business Results (Sisa Hasil Usaha/SHU) of Koperasi Simpan Pinjam (KSP) Tani Karya Bhakti in Pacitan, East Java, as a key performance indicator and to identify its fluctuation trends from 2014 to 2024. The study employs a descriptive research method with a documentation study approach. Secondary data was gathered from the official database of the Department of Cooperatives and SMEs of East Java Province, covering SHU reports within the specified period. Data analysis was conducted using both trend analysis and qualitative descriptive techniques. The findings reveal that the SHU of KSP Tani Karya Bhakti exhibited a fluctuating pattern with a long-term upward trend. A significant peak occurred in 2016 (Rp14,730,900), followed by a sharp decline in 2020 (Rp5,205,500) due to the impact of the Covid-19 pandemic. Recovery was observed in 2021 and 2022, although a slight decrease occurred again in 2024. These fluctuations were primarily influenced by business volume, operational efficiency, and asset management. In conclusion, the cooperative's performance is categorized as fairly good because it consistently generates a positive SHU annually, despite the lack of stability. The study recommends that the cooperative improve operational efficiency and resource optimization to achieve more consistent growth.
Pemberdayaan Komunitas Sebagai Strategi Penguatan Ketahanan Ekonomi Lokal: Implikasi pada Program Koperasi Merah Putih Puji Nur Ekowati; Ravyansah Ravyansah
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.65

Abstract

The gap between rural and urban areas in Indonesia is evident in disparities in income, infrastructure, and human resource quality between the two regions. Accelerating the achievement of Indonesia Emas 2045 places economic transformation as a key sector. Active community participation is needed to achieve equitable economic strengthening, maximize innovation and productivity, optimize the use of science and technology, and achieve sustainable economic activities. This study examines the implementation of the Koperasi Merah Putih Program and community empowerment as a strategy to strengthen local economic resilience. This research employed a qualitative approach, including a literature review and policy analysis, focusing on community empowerment, strategies to increase local economic resilience, and the Koperasi Merah Putih Program. Cooperatives serve not only economic functions but also social functions based on the principle of family. Economic empowerment through the involvement of local communities can provide opportunities to manage local resources. Koperasi Merah Putih is one of the national strategic programs based on a people’s economy with the aim of achieving prosperity. Cooperatives are expected to be a driving force for the economy, supporting the achievement of local economic resilience.
Revitalisasi Kemaslahatan Koperasi di Indonesia: Pendekatan Maqashid Syariah dan Wellbeing Methodology Rusdi Tahir; Ikhsan Gasali
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.67

Abstract

This study aims to analyze the revitalization of cooperatives in Indonesia through the maqashid syariah approach and wellbeing methodology. The focus of the study is on developing a Public Wellbeing Index (IKP) for cooperatives that not only assesses financial aspects, but also dimensions of morality, ethics, and social values. The research methods used are literature study, interviews, field observations, and Expert Group Discussion (EGD) to select critical success factors (CSF) variables. The results of the study show that cooperatives cannot be adequately measured using conventional economic indicators; rather, they must take into account aspects of public welfare. The IKP developed in this study can serve as a new evaluation tool, relevant to the objectives of sharia law to achieve justice and prosperity.
Transformasi Tata Kelola Koperasi Mahasiswa pada Koperasi Mahasiswa Giri Widya Karta UPN “Veteran” Jawa Timur Periode 2016–2018 Hutama Muhammad Anhar
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.68

Abstract

This study documents the governance transformation of Kopma GWK (Giri Widya Karta Student Cooperative) at UPN "Veteran" East Java during the 2016–2018 period. Using a qualitative single case study approach with participant observation as the primary data source, the researcher — who served as the cooperative's chairperson during the period — examines how three interrelated challenges were addressed: senior member interference in organizational decision-making, a dysfunctional cadre regeneration system, and the necessity to restructure business units following the university's transition to state institution (PTN) status. The findings reveal that governance transformation was anchored on three strategic pillars: (1) stakeholder boundary management to resolve senior interference through institutional mediation; (2) structured cadre development through benchmarking with established cooperatives and integration into national Kopma networks; and (3) adaptive business model restructuring — resulting in the establishment of KCC (Kopma Copy Center), Kopmart, and general trading units — in response to state asset regulations triggered by a national audit (BPK) finding. These efforts contributed to Kopma GWK receiving the Outstanding Cooperative (Koperasi Unggulan) award from the Surabaya City Cooperative Office in 2017, a recognition unique to Kopma at the time. The study contributes to the literature on cooperative governance and organizational change management in Indonesian higher education institutions, offering a practitioner-informed perspective on sustainable organizational transformation..
Analisis Akselerasi Pengembangan KDKMP Melalui Peran Pendamping di Kabupaten Ogan Komering Ulu Resty Dwi Rahmah
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.70

Abstract

This study aims to analyze the role of facilitators in accelerating the development of the Red and White Village/Sub-district Cooperative (KDKMP) program in Ogan Komering Ulu using a qualitative methodology with a case study design. The results show that the KDKMP program in Ogan Komering Ulu Regency covers 157 villages/sub-districts and has received support from cooperative service officials, village officials, cooperative service officials, and KDKMP program administrators. A SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis was also used to collect data. However, the development of KDKMP still faces many challenges. These include limited business capital, low human resource capacity, uneven member participation, limited market access, low digital literacy, and suboptimal coordination between parties. Facilitators play a crucial role in assisting with administrative processes, legality, institutional strengthening, and operational oversight of cooperatives to ensure that governance runs clearly and according to procedures. Consequently, acceleration is needed through increased coordination between stakeholders, increased human resource capacity, digitalization of cooperatives, expansion of market access, and strengthening collaboration with various parties. It is hoped that this research will provide scientific contributions and practical suggestions for building cooperatives that depend on the economic empowerment of rural communities.
Analysis of the Role of the Student Cooperative Communication Forum of the First Sumatra Region (FKKMI SUMBAGTAMA) in Strengthening Collaboration among Student Cooperatives in the Sumatra Region Indah Kusuma Wati; Karinda Gayatri; Ritta Ardiati; Dian Dwi Wijaksana; Aminah Ramalia
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.71

Abstract

This study aims to analyze the role of the Forum Komunikasi Koperasi Mahasiswa Indonesia (FKKMI) Sumbagtama in strengthening collaboration among student cooperatives in the Sumatra Bagian Pertama region. The research employed a qualitative approach with a descriptive method. Data were collected through structured interviews with the Chairperson of FKKMI Sumbagtama as the main informant and supported by organizational membership data. The results showed that FKKMI Sumbagtama plays an important role as a communication and coordination forum for student cooperatives from various universities in several provinces, including Jambi, Aceh, North Sumatra, West Sumatra, Riau Islands, Bengkulu, and Riau. Organizational communication is carried out through discussion forums, coordination meetings, and digital communication media aimed at maintaining active and well-directed relationships among organization members. In addition, organizational activities such as the National Conference (MUNAS), Regional Conference (MUSWIL), and Regional Working Meeting (RAKERWIL) serve as important platforms for strengthening coordination, formulating work programs, and increasing member participation within the organization. The findings also indicate that FKKMI Sumbagtama contributes to the development of student cooperative organizations by improving communication skills, leadership, and organizational cooperation among members. Therefore, FKKMI Sumbagtama functions not only as a formal communication forum but also as a means of strengthening institutional relationships and developing student cooperatives in the Sumatra Bagian Pertama region. Keywords: FKKMI Sumbagtama, student cooperatives, organizational communication, organizational coordination, organizational collaboration.
Analisis Kepuasan Anggota Sebagai Pelanggan pada Unit Niaga Barang Koperasi Pegawai Pemerintah Provinsi Jawa Barat Lely Savitri Dewi; Wanda Wanida; Muhammad Haris Fadhillah
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): 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.v2i2.142

Abstract

This study aims to analyze the level of member satisfaction as customers at the Goods Business Unit of the West Java Provincial Government Employee Cooperative (KP3Jabar). The background of this study is driven by the phenomenon of member shopping switching behavior to non-cooperative retail, which is triggered by issues regarding price, location, product variety, service, and retail layout. This research applies a quantitative approach with a descriptive method using the Importance-Performance Analysis (IPA) approach. Primary data were gathered through structured questionnaires distributed to 32 respondents selected via non-probability sampling with a purposive sampling method. The results of the descriptive analysis and conformity level show that the majority of marketing mix indicators have met customer expectations with a value above 90%. Based on the Cartesian diagram mapping, the results indicate that: (1) the location indicator (X4.2) is positioned in Quadrant I (Top Priority), meaning it has a high level of importance but suboptimal performance; (2) the price competitiveness indicator (X1.3) is located in Quadrant IV (Possibly Overkill), meaning its performance is rated well but not highly crucial for the members. As a tactical recommendation, the cooperative is advised to optimize online media promotion and consider providing delivery services to overcome the constraints of the business unit's physical location

Page 6 of 8 | Total Record : 71

 4   5   6   7   8 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2026): J-Coop : Journal of Co-Operative Vol. 2 No. 1 (2026): J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative Vol. 1 No. 1 (2025): J-Coop : Journal of Co-operative