DAMPAK KOPERASI AKTIF DAN SKALA USAHA TERHADAP SHU KOPERASI DI JAWA TIMUR PERIODE 2020–2025

Abstract

Abstrak

Kajian ini berusaha mengetahui sejauh mana dua variabel prediktor yakni kuantitas koperasi yang masih beroperasi aktif dan nilai kegiatan usahanya memengaruhi besaran Sisa Hasil Usaha (SHU) pada koperasi di Jawa Timur selama kurun 2020–2025. Dengan menerapkan desain asosiatif berbasis data kuantitatif, penelitian memanfaatkan informasi sekunder yang dihimpun dari statistik resmi BPS terkait perkoperasian Jawa Timur. Alat analisis yang dipakai adalah regresi linear berganda melalui EViews. Dari pengujian parsial ditemukan: pertama, variabel jumlah koperasi aktif memberikan arah positif dan signifikan terhadap SHU (prob=0,0447); kedua, variabel volume usaha justru berkorelasi negatif dan signifikan dengan SHU (prob=0,0027). Adapun uji simultan (F-statistik) memperkuat bahwa kedua variabel tersebut secara bersama-sama memengaruhi SHU (prob=0,004745). Kesimpulannya, baik jumlah koperasi aktif maupun skala usaha terbukti memengaruhi SHU di Jawa Timur periode 2020–2025. Namun, pertumbuhan volume usaha yang tidak diiringi pengelolaan yang efisien dan efektif berpotensi menekan perolehan SHU.

Kata kunci: jumlah koperasi aktif; volume usaha koperasi; sisa hasil usaha (SHU); koperasi; Jawa Timur.

Abstract

This study aims to determine the extent to which two predictor variables—namely, the number of cooperatives still in active operation and the value of their business activities—influence the amount of Surplus Distribution (SHU) in cooperatives in East Java during the 2020–2025 period. Using a quantitative data-based associative design, the study utilizes secondary data collected from official BPS statistics on cooperatives in East Java. The analytical tool used is multiple linear regression via EViews. From the partial tests, the following findings emerged: first, the variable representing the number of active cooperatives has a positive and significant effect on SHU (prob=0.0447); second, the variable representing business volume has a negative and significant correlation with SHU (prob=0.0027). Furthermore, the simultaneous test (F-statistic) confirms that both variables collectively influence SHU (prob=0.004745). In conclusion, both the number of active cooperatives and business scale were found to influence SHU in East Java during the 2020–2025 period. However, business volume growth that is not accompanied by efficient and effective management has the potential to reduce SHU earnings.

Keywords: active cooperatives; cooperative business volume; remaining operating results (SHU); cooperatives; East Java.