Cooperative Development Strategy to Increase Surplus Business Results (SHU) at the Republic of Indonesia Employee Cooperative, State University of Makassar

  • Sitti Khadija Abbas STIE Amkop Makassar
  • Ulfa Rabiyah STIE Amkop Makassar
  • Rahmawati R STIE Amkop Makassar
Keywords: Development Strategy, Cooperatives, Surplus Business Results (SHU)

Abstract

Purpose: This research aims to determine effective cooperative development strategies that can improve the Surplus Business Results (SHU) of the Republic of Indonesia Employee Cooperative at the State University of Makassar (KPRI UNM).

Research Design and Methodology: This study adopts a qualitative descriptive method. Data were collected through interviews, observations, and documentation. The validity of the data was ensured using credibility tests, source triangulation, technical triangulation, and time triangulation.

Findings and Discussion: The study finds that increasing SHU can be achieved through capital strengthening, business diversification, service quality enhancement, and the use of digital technology. The implementation of these strategies contributes to operational efficiency, market expansion, and improved member satisfaction.

Implications: The findings highlight the need for structured management, technology integration, and member participation in enhancing cooperative performance.

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References

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Published
2025-06-01
How to Cite
Abbas, S. K., Rabiyah, U., & R, R. (2025). Cooperative Development Strategy to Increase Surplus Business Results (SHU) at the Republic of Indonesia Employee Cooperative, State University of Makassar. Point of View Research Management, 6(3), 5-10. Retrieved from https://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/371