Analysis of Remaining Operating Result (SHU) in Cooperatives Syariah

Abstract

This study aims to determine the profit sharing and remaining business results (SHU) at the Sharia Cooperative "Batu Gading". The data used are primary data and secondary data obtained through interviews and documents directly with the cooperative. The sample used is the financial report of the Sharia Cooperative "Batu Gading, fiscal year 2023. The data was analyzed using descriptive statistical methods that were examined quantitatively. The results of the study show that the potential profit of the Sharia Cooperative "Batu Gading" has increased from 2022 to 2023. In 2022 it was IDR 79,840,436.17, while in 2023 it became IDR 88,389,256.06. The increase in the Cooperative's profit was due to the increase in income obtained by the cooperative per year. The increase in the amount of profit from 2022 followed by a slight decrease in operational costs incurred resulted in an increase in the profit sharing profit that will be distributed in the remaining business results (SHU) for the year as of December 31, 2023.