Strategi Pengelolaan Laba Koperasi: Perhitungan hingga Distribusi SHU di Desa Tanjung Harapan Sumatera Selatan
DOI:
https://doi.org/10.52436/1.jpmi.4717Kata Kunci:
Distribusi SHU, Koperasi, Strategi Laba, Sisa Hasil Usaha, Transparansi KeuanganAbstrak
Pengelolaan laba melalui Sisa Hasil Usaha (SHU) merupakan pilar utama dalam menjaga kepercayaan anggota serta keberlanjutan ekonomi koperasi. Namun, dalam praktiknya masih ditemukan permasalahan berupa ketidakakuratan perhitungan dan rendahnya transparansi dalam distribusi SHU yang berpotensi menimbulkan konflik internal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus, pengawas, dan anggota koperasi mengenai strategi pengelolaan laba yang akuntabel dan transparan. Metode yang digunakan adalah pendekatan Asset Based Community Development (ABCD) yang diimplementasikan melalui workshop edukatif, simulasi perhitungan SHU berbasis partisipasi modal dan jasa usaha, serta diskusi kelompok terfokus atau Focus Group Discussion. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan, di mana tingkat ketuntasan peserta meningkat dari 50% pada pre-test menjadi 89% pada post-test, serta proporsi peserta dengan nilai tinggi yaitu lebih besar atau sama dengan 80% meningkat dari 0% menjadi 61%. Selain itu, terjadi peningkatan kemampuan teknis pengurus dalam menyusun laporan keuangan yang lebih akuntabel serta meningkatnya partisipasi anggota dalam aktivitas koperasi. Dengan demikian, pengelolaan laba yang sistematis dan transparan menjadi faktor kunci dalam memperkuat tata kelola koperasi. Hasil pengabdian ini penting sebagai model implementatif dalam meningkatkan profesionalisme dan kredibilitas koperasi secara berkelanjutan.
Unduhan
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