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This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

This study aims to analyze the financial performance of the Obor Mas Kupang Savings and Loan Cooperative using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios during the 2022–2024 period. The research method used is descriptive quantitative, with financial ratio analysis consisting of the Current Ratio (CR), Debt to Asset Ratio  (DAR), Debt to Equity Ratio  (DER), Return on Asset s (ROA), Return on Equity  (ROE), and Total Asset Turnover. The data used are the cooperative’s financial statements, including the balance sheet and the Statement of Remaining Operating Results (SHU). The results show that from a liquidity perspective, the Current Ratio decreased from a very unhealthy category in 2022 and 2023 to a fairly healthy category in 2024, indicating an improvement in managing short-term liabilities. From a solvency perspective, the Debt to Asset Ratio  remained in the very unhealthy category throughout the study period, as total liabilities exceeded total assets, while the Debt to Equity Ratio  showed improvement from less healthy to fairly healthy. From a profitability perspective, both Return on Asset s and Return on Equity  indicate low and unstable performance, falling into unhealthy to very unhealthy categories. From an activity perspective, Total Asset Turnover shows fluctuating performance, experiencing a decline and then improvement, but remaining unstable.

This study aims to analyze the implementation of e-government at the Jambi Province Cooperatives and SMEs Office and identify the factors influencing its implementation based on George Edward III’s policy implementation theory. The research employed a qualitative approach with a descriptive design. Data were collected through interviews, observations, and documentation involving office personnel and community service users as informants. The findings indicate that the implementation of e-government has not yet been optimal in supporting the delivery of digital-based public services. Several factors contribute to this condition, including ineffective communication and dissemination of information to the public, limited human resources with adequate technological competencies, implementers’ attitudes that are not fully adaptive to technological changes, and a bureaucratic structure that has not supported comprehensive system integration. These challenges affect the efficiency, accessibility, and quality of public services provided by the agency. Furthermore, the study highlights the importance of strengthening coordination among stakeholders and improving institutional readiness in implementing digital governance. The study concludes that efforts to improve human resource capacity, enhance public outreach, and develop an integrated information system are essential to optimize e-government implementation and improve the quality, effectiveness, and responsiveness of public services in the digital era.

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

This study aims to analyze the strategies for handling bad debts at the Maju Terus Employee Cooperative at SMK Yohanes XXIII Maumere. The main problem faced by the cooperative is the increasing bad debts, most of which come from member arrears on daily transactions through the cash-on-account system, such as purchasing office stationery and photocopy services. This condition affects the cooperative's liquidity and reduces the effectiveness of services to members. The method used in this study is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation during internship activities. The research results indicate that the main causes of bad debts include low member discipline, lack of supervision, and weak credit management systems. Strategies that can be applied to address these issues include rescheduling payments, establishing stricter credit rules, increasing supervision, as well as providing guidance and education to members on the importance of responsibility in payments. The implementation of these strategies is expected to improve the quality of credit management, maintain the financial stability of the cooperative, and increase the members' welfare sustainably.

This study aims to analyze the service quality of the issuance of the Job Seeker Card (AK-1) at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Gorontalo City This study focuses on the five dimensions of service quality based on the SERVQUAL model Tangibles, Reliability, Responsiveness, Assurance, and Empathy The study is conducted based on the decline in the number of job seeker card service users year over year, indicating issues with service quality This study employs a qualitative, descriptive approach Data collection techniques include observation, interview, and documentation Data analysis uses the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings show that the service quality at the Department of Manpower. Cooperatives, and Small and Medium Enterprises of Gorontalo City is generally not yet optimal In terms of tangibles, service facilities still need improvement, particularly in the comfort of service rooms In terms of empathy officers have shown concern for the community, but it is not yet consistent across all service situations Responsiveness is considered fairly good, although delays in the service process still occur In terms of reliability, services are not yet fully consistent in providing accurate, precise results Meanwhile, in terms of assurance, officers provide polite and fairly convincing services, although their competence still needs Improvement The conclusion of this study indicates that the service quality of the issuance of the Job Seeker Card at the Department of Manpower Cooperatives, Small and Medium Enterprises of Gorontalo City Still requires improvement, particularly in enhancing facilities, human resource competence and service consistency to increase public satisfaction.

This study aims to analyze the influence of Relationship Marketing (X1), Service Quality (X2) and Brand Attachment (X3) on Member Loyalty (Y) at the Usaha Sejahtera Credit Cooperative. The sample used was 100 respondents, with the sampling method using non-probability sampling with simple random sampling technique. The initial analysis on the research instrument, by transforming ordinal data to interval data using the Method of Successive Interval (MSI) then the data was further analyzed using SPSS (Statistical Product and Service Solutions) version 31. The data analysis carried out was Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test (Glejser Test), Linearity Test, Correlation, Multiple Linear Regression and Coefficient of Determination), Hypothesis Test (t test). The results of the study showed that Relationship Marketing (X1) partially had a significant effect on Member Loyalty (Y). Service Quality (X2) partially had a significant effect on Member Loyalty (Y). Brand Attachment (X3) has a partial and significant influence on Member Loyalty (Y).

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting economic growth and improving community welfare, particularly at the regional level. In Nagekeo Regency, the ikat weaving craft sector represents an important local economic potential that also carries significant cultural value. However, weaving entrepreneurs still face several challenges, including limited business capital, restricted market access, and low utilization of digital technology for product marketing. This study aims to analyze the role of the Department of Cooperatives, Industry, and Trade of Nagekeo Regency in empowering MSME actors, particularly ikat weaving groups. The research employs a qualitative approach with a descriptive research design. The study involved 18 informants consisting of local government officials, MSME actors, and institutional partners selected through purposive sampling. Data collection techniques included observation, in-depth interviews, and documentation, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the department performs facilitative, educative, and technical roles in empowering weaving groups through production training, digital marketing assistance, provision of business facilities, and technical guidance on product innovation. These programs contribute to improving weavers’ skills, product quality, and market opportunities, although their implementation still faces limitations related to budget constraints and uneven program coverage.

This internship report aims to analyze the process of recording and reporting daily teller transactions at the Savings and Loan Cooperative (Koperasi Simpan Pinjam/KSP) Kopdit Tuke Jung. The study focuses on the role of tellers in recording daily financial transactions and preparing transaction reports as the basis for the presentation of cooperative financial statements. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation conducted during the internship period. The results of the analysis indicate that daily transaction recording at KSP Kopdit Tuke Jung has been carried out in a computerized manner using the Sikopdit application. Tellers record transactions based on transaction evidence, recap daily transactions, and prepare reports that are then submitted to the bookkeeping department and management. This process is in accordance with the accounting cycle theory, although there are still obstacles such as the potential for data input errors and system disruptions. Therefore, it is necessary to improve teller accuracy and optimize the accounting information system so that the process of recording and reporting daily transactions can run more effectively and accurately.

The development of digital technology in recent years has had a significant impact on almost all sectors, especially the financial sector. Digitalization is no longer an option but a fundamental necessity for financial institutions, including Savings and Loan Cooperatives (KSP), to remain competitive and capable of providing efficient, accurate, and high-quality services. The need for technology that can improve service processes, data management, and transactions has become increasingly urgent amid the growing complexity of cooperative members’ demands and the increasing competition among financial institutions.This study aims to analyze the transformation of financial services at KSP Credit Union Bahtera Sejahtera through the implementation of the Escete Program, an online-based digital system. Before 2019, this cooperative used the SIKOPDIT CS system which operated offline, resulting in difficulties in data synchronization and service efficiency. The method used in this study is a qualitative descriptive approach using the perspective of Institutional Theory to examine the motivations behind organizational change.The results of the study indicate that the transition from SIKOPDIT CS to the Escete Program is not merely a technical change but also a form of organizational adaptation to three institutional pressures: (1) Coercive Pressure arising from regulations requiring financial transparency; (2) Mimetic Pressure as an effort to emulate the success of banking digitalization; and (3) Normative Pressure to meet members’ expectations and the professionalism of human resources. The implementation of the Escete Program has proven to improve real-time data accuracy, accelerate services through Android integration, and transform the organizational work culture into a more modern and transparent one.

This study aims to analyze the model of cooperative member empowerment at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, with a focus on two main indicators: cooperative member empowerment and efforts to prevent non-performing loans. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results of the study indicate that the management of the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, has implemented an empowerment model based on enhancing members’ capacities through various programs, including basic education, financial literacy training, specialized education, entrepreneurship education, refresher training, the formation of territorial groups and assisted member groups, as well as mentoring for business groups. Although there is not yet a formal theoretical framework or binding regulation governing the empowerment model implemented, the empowerment practices carried out by the cooperative have contributed to improving members’ capacities in managing their finances and businesses, particularly for members experiencing non-performing loans. This finding demonstrates that the cooperative member empowerment model implemented at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, serves as a strategic instrument in preventing the occurrence of non-performing loans.

This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future