Understanding Residual Business Result Beyond the Straightaway Profit: A Case Study from Cooperative in Indonesia

DOI

10.2991/teams-18.2019.31How to use a DOI?

Keywords

SHU; Profit; Welfare; Cooperative

Abstract

Profit as a company goal has a different meaning from the residual business result (Sisa Hasil Usaha/SHU) in the cooperative. This study aims to understand the meaning of residual business results (SHU) in cooperatives with a transcendental phenomenological approach. The findings show that there are a family value and togetherness attached to SHU. The meaning of SHU as cooperative profit is merely surface meaning. The residual business results (SHU) is interpreted by cooperative actors in depth as a tool to improve the welfare of cooperative members

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Lucy Sri Musmini
AU  - Unti Ludigdo
AU  - Roekhudin Roekhudin
AU  - Wuyan Andayani
PY  - 2019/01
DA  - 2019/01
TI  - Understanding Residual Business Result Beyond the Straightaway Profit: A Case Study from Cooperative in Indonesia
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)
PB  - Atlantis Press
SP  - 177
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-18.2019.31
DO  - 10.2991/teams-18.2019.31
ID  - Musmini2019/01
ER  -