Analyzing the Sharia Cooperatives Efficiency in Aceh Province, Indonesia

Authors

  • Putri Atikah Faculty of Economics and Business, Syiah Kuala University, Aceh, Indonesia
  • M. Shabri Abd. Majid Faculty of Economics and Business, Syiah Kuala University, Aceh, Indonesia
  • Suriani Suriani Faculty of Economics and Business, Syiah Kuala University, Aceh, Indonesia

DOI:

https://doi.org/10.56225/ijfeb.v2i2.200

Keywords:

efficiency, business capital, business assets, remaining income of operations, Data Envelopment Analysis

Abstract

This study analyzes the efficiency level and the factors that influence the efficiency of Sharia cooperatives in 16 districts/cities in the Aceh province during the 2020-2022 period. The Data Envelopment Analysis method uses input, namely business capital and Islamic cooperatives' assets and Sharia cooperative operations' remaining annual income as the output. The findings show that Sharia cooperatives in Aceh Province are not fully efficient. Several things can influence the efficiency level of Sharia cooperatives. One is that every Sharia cooperative unit in Aceh Province has not recorded reports properly and correctly. It is because Sharia cooperatives in Aceh Province are still relatively new. Therefore, it is necessary to increase efficiency in using good inputs and outputs to produce the efficiency of Sharia cooperatives in Aceh Province.

References

Anggreni, P., & Agustiani, V. B. (2021). Analisis Efisiensi Koperasi Pegawai Negeri Republik Indonesia di Kabupaten Jembrana. Forum Manajemen, 19(2), 11–20.

Badranaya, D. (2017). Efficiency of Financing in Sharia Cooperatives. ETIKONOMI, 16(2), 249–264. https://doi.org/10.15408/etk.v16i2.5437

Buchori, N. S. (2009). Koperasi syariah. Mashun.

Elsafiani, E. (2022). Pengaruh simpanan Wadiah dan Mudharabah Berjangka terhadap total aset pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Baitul Maal Wat Tamwil (BMT) ITQAN Bandung Jawa Barat periode tahun 2012-2021. UIN Sunan Gunung Djati Bandung.

Funna, H. S. R., & Suazhari, S. (2019). Analisis Pengukuran Kinerja Koperasi Syariah Berdasarkan Balanced Scorecard (Studi Pada Koperasi Syariah Baiturrahman Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 532–546. https://doi.org/10.24815/jimeka.v4i3.12588

Hendra, T. (2016). Pembangunan Ekonomi Islam Dengan Pengembangan Koperasi Syari’ah. Maqdis: Jurnal Kajian Ekonomi Islam, 1(1), 113–122.

Ikbaludin, I. (2019). Peran Koperasi Karyawan Uika (Kika) Dalam Mensejahterakan Anggota (Studi Kasus Pada Koperasi Kika Universitas Ibn Khaldun Bogor). Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 3(1), 119–132. https://doi.org/10.29313/amwaluna.v3i1.4279

Kao, C. (2017). Network Data Envelopment Analysis Foundations and Extensions Introduction. In Network data envelopment analysis: Foundations and extensions (pp. 1–17). Springer.

Mahmudah, N., Djamhuri, A., & Djamhuri, A. (2020). Understanding the lost contracts and implementation of mudharabah banking Sharia: from the perspective of contemporary Islamic academics and practitioners. Russian Journal of Agricultural and Socio-Economic Sciences, 98(2), 101–108. https://doi.org/10.18551/rjoas.2020-02.12

Mawarzani, S. (2019). Peran Koperasi Siswa Dalam Membangun Jiwa Kewirausahaan Siswa SMAN 1 Mataram. TIRAI EDUKASI: Jurnal Pendidikan, 2(1), 48–57.

Putra, I. P. P. R., & Juliarsa, G. (2018). Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi. E-Jurnal Akuntansi, 24(2), 929–958. https://doi.org/10.24843/EJA.2018.v24.i02.p05

Rahman, M. (2017). Ilmu Administrasi (S. Sobirin (ed.); 1st ed.). Sah Media.

Rahmatul, J., Muhammad, F., & Ahmad, R. (2013). The Analysis of Relationship Maintenance Strategy Implementation through Social Media: Study on Twitter of Indonesia Banking Industry. 1st Asia-Pacific Management and Business Application International Conference on Management and Business Science, 649.

Ropke, J. (1992). Cooperative entrepreneurship: entrepreneurial dynamics and their promotion in self-help organizations. Marburg Consult fur Selbsthilfeforderung.

Sapoetra, H. (2013). Analisis Metode Pengakuan Pendapatan Bagi Hasil Ditinjau Dari Standar Akuntansi Keuangan Pada PT. Bank Sulselbar Syariah Cabang Makassar (pp. 1–55). Universitas Hasanuddin.

Solikah, Y. U. (2010). Analisis efisiensi koperasi pegawai negeri republik Indonesia di kabupaten Klaten. UNS (Sebelas Maret University).

Winarko, S. P. (2014). Pengaruh modal sendiri, jumlah anggota dan aset terhadap sisa hasil usaha pada koperasi di kota kediri. Nusantara of Research: Jurnal Hasil-Hasil Penelitian Universitas Nusantara PGRI Kediri, 1(2), 151–167.

Wulandari, P. (2019). Enhancing the role of Baitul Maal in giving Qardhul Hassan financing to the poor at the bottom of the economic pyramid: Case study of Baitul Maal wa Tamwil in Indonesia. Journal of Islamic Accounting and Business Research, 10(3), 382–391.

Downloads

Published

2023-06-30

How to Cite

Atikah, P., Abd. Majid, M. S., & Suriani, S. (2023). Analyzing the Sharia Cooperatives Efficiency in Aceh Province, Indonesia. International Journal of Finance, Economics and Business, 2(2), 134–141. https://doi.org/10.56225/ijfeb.v2i2.200

Issue

Section

Articles
Abstract viewed = 117 times