The effect of member savings, total assets, and member loans on SHU in the Swastisari Kupang Cooperative

Paskalis Yuvensi Anggut; Retno  Hernawati; Jacob Aboladaka

doi:10.55942/pssj.v6i1.1325

Authors

Paskalis Yuvensi Anggut Universitas Nusa Cendana
Retno Hernawati Universitas Nusa Cendana
Jacob Aboladaka Universitas Nusa Cendana

DOI:

https://doi.org/10.55942/pssj.v6i1.1325

Keywords:

member savings, total assets, member loans, Net Operating Surplus (SHU), cooperatives

Abstract

This study is motivated by fluctuations in the Operating Surplus net profit at Credit Union Loan (Kopdit Swastisari Kupang), which indicates problems in the financial performance of cooperatives. This study aims to analyze the influence of member savings, total assets, and member loans on SHU in KSP Kopdit Swastisari Kupang. The research approach is quantitative, utilizing secondary data in the form of cooperative financial statements for the 2016–2024 period. Data analysis was performed using multiple linear regression preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that the savings of some members and total assets had no significant effect on SHU, while member loans had a negative and insignificant effect on SHU. Simultaneously, the results of the F-test show that member savings, total assets, and member loans together affect SHU, but the effect is not statistically significant. These findings suggest that the increase in SHU is not entirely determined by the amount of savings, assets, and loans but is also influenced by the effectiveness of the cooperative's financial management. Therefore, KSP Kopdit Swastisari Kupang must optimize deposit management, utilize assets productively, and strengthen credit risk management to improve operational efficiency and encourage sustainable SHU growth.

Author Biographies

Paskalis Yuvensi Anggut, Universitas Nusa Cendana

Paskalis Yuvensi Anggut is a student of Economics Education at the Faculty of Teacher Training and Education (FKIP) of Nusa Cendana University. He specializes in accounting.

Retno Hernawati, Universitas Nusa Cendana

Retno Hernawati is a lecturer in the Economics Education Study Program, Faculty of Teacher Training and Education, Nusa Cendana University, Kupang, East Nusa Tenggara. He has a concentration in Accounting Education. His research focus is in the fields of Education, Accounting and Financial Literacy.

Jacob Aboladaka , Universitas Nusa Cendana

Jacob Aboladaka is a lecturer in the Economics Education Study Program, Faculty of Teacher Training and Education, Nusa Cendana University, Kupang, East Nusa Tenggara. He has a concentration in Marketing.

References

Aji, A. A., & Isnawati. (2025). Assessment of the Influence of Working Capital, Member Deposits and Member Loans on the Acquisition of Police Cooperative Shu (Primkopol) of the NTB Police. PenKoMi Journal : Education & Economic Studies, 8(1), 41–52. https://doi.org/10.33627/pk.v8i1.2474

Astuti, GB. (2022). Analysis of the Influence of the Amount of Loans, the Number of Deposits and the Number of Cooperative Members on the Remaining Business Results (Case Study on the Abdi Kasih Tumpang Cooperative for the 2016-2020 Period). 7(2). https://doi.org/10.37832/akubis.v9i1.47

Doko, F.S.T., Rozari, P.E. De, Foenay, C.C., & Amtiran, P.Y. (2019). Analysis of Factors Affecting the Remaining Business Results at KSU. Glory: Journal of Economics & Social SciencesAnalysis, 6(5), 1505–1517. https://doi.org/https://doi.org/10.70581/glory.v6i5.19711

Fitriana, R., Fathony, A.A., & Nuraeni, N. (2021). The influence of own capital and total assets on the remaining business results (shu) in the Bina Sejahtera Consumer Cooperative (kopmen) of Ciparay District for the 2013-2020 period. ACCURATE | Scientific Journal of Accounting, 12(3), 25–36.

Gustika, Gita, S., Iskandar, Y., & Arnindhita, S. (2022). The Effect of Total Assets, Number of Deposits and Number of Members on the Remaining Business Results in the Employee Cooperative of the Republic of Indonesia PGRI Sejahtera Lestari, Batang Cenaku District. J-MAS (Journal of Management and Science), 7(2), 820. https://doi.org/10.33087/jmas.v7i2.759

Hasibuan, DM, & Purba, E. (2019). The Effect of Member Deposits and Member Loans on the Remaining Business Results (Shu) in Cu. Forward with Simalungun Regency. ECUILNOMY: Journal of Development Economics, 1(1). https://doi.org/OI: doi.org/10.36985/ekuilnomi.v1i1.331

Hernawati, R., Manek, A.M., & Sasea, T. (2025). The Role of Digital Literacy in Moderating the Influence of Doom Spending, Doom Scroling, and Fear of Missing Out on the Financial Management Behavior of Generation Z in Kupang City. Among Makarti, 18(1), 41–58. https://doi.org/http://dx.doi.org/10.52353/ama.v18i1.827

Juliartawan, I. K., Sunarwijaya, I. K., & Adiyadnya, M. S. P. (2022). Number of members, amount of savings, amount of loans, working capital and residual business results. Journal of Ethics, 4(2), 23–31.

Khodijah, & Wibowo, P. A. (2022). The influence of attitudes, perceptions of security, and trust on interest in using online loans in members of farmer groups. ACADEMICS: JOURNAL OF ACCOUNTING AND MANAGEMENT, 22(1), 976–988. https://doi.org/https://doi.org/10.31316/akmenika.v22i1.7669

Mila, S., & Andanawarih, P.P. (2022). The Influence of Assets, Loans, and Debt on SHU Savings and Loan Cooperatives. Economic Insights Journal, 1(2), 1–26. https://doi.org/10.51792/jei.v3i2.144

Moi, M. I., Thalib, S. W., & Ismail, N. (2025). The Influence of Own Capital and Loan Capital on the Acquisition of Residual Business Proceeds (Shu) at the Ksp Kopdit Guru Kelubagolit Main Branch of Adonara. JRIA: Journal of Accounting Research Science, 6(1), 26–33.

Navila, N., & Sujianto, A.E. (2022). The Effect of Loan Capital and Business Volume on the Remaining Results of the Teacher Big Family (KBG) of Tulungagung District City. 10(3), 791–809. https://doi.org/10.47668/pkwu.v10i3.523

Putri, D. aulia A., & Fatihah, D. C. (2022). The effect of member deposits and member loans on the remaining business results in the Sharia Cooperative Salma Cimahi City. Journal of Economics and Business Students, 1(2), 41–55.

Putri, K. R. P. W., & Suwendra, I. W. (2023). The Influence of Own Capital and Total Assets on the Acquisition of Residual Business Results of Civil Servant Cooperatives in Buleleng District. Journal of Undiksha Economic Education, 15(1), 183–191. https://doi.org/10.23887/jjpe.v15i1.62161

Rahman, F., Fajar, A., Efendi, J., Kunaifi, A., & Fajar, A. (2025). The Influence of Profit Sharing, Promotion, and Service Quality on the Customer's Decision to Transact Mudharabah Contract Deposits at BPRS Pamekasan. AL Maqashid : Journal of Islamic Economics and Business, 05(01), 49–60. https://doi.org/https://doi.org/10.55352/maqashid

Rina, K., Wati, P., & Suwendra, I. W. (2023). The Influence of Own Capital and Total Assets on the Acquisition of Residual Business Results of Civil Servant Cooperatives in Buleleng District. Journal of Undiksha Economic Education, 15(1), 183–191. https://doi.org/https://doi.org/10.23887/jjpe.v15i1.62161

Sudrartono, T. (2021). The Effect of the Amount of Member Deposits and the Amount of Member Loans on the Remaining Business Results for the 2014-2018 Period at the Mitra Abadi Cimahi Cooperative in West Java. Journal for Management Students (JFMS), 1(1), 35–47. https://doi.org/10.35706/jfms.v1i1.5219

Susanty, RDA (2022). The Influence of Own Capital, Loan Capital, Business Volume and Number of Members on the Remaining Cooperative Business Results in Gresik Regency. MASTER'S: JOURNAL OF APPLIED MANAGEMENT AND BUSINESS June, 2(1), 25–36. https://doi.org/10.30595/jmbt.v2i1.13619

Wejor, A.S., Herdi, H., & Rangga, Y.D. PP (2025). The Effect of the Number of Assets, the Number of Deposits and the Number of Members on the Remaining Business Proceeds (Shu) in the Suru Pudi Koting Savings and Loan Cooperative (Ksp). UNIPA Project, 12(3), 91–110. https://doi.org/https://doi.org/10.59603/projemen.v12i1,669