Cooperative · 7 min read
The only business form required to share its profit with its members
Rangga Irawan, MBA
In the business world there are many organizational forms: PT, CV, partnership. But only one is structurally designed to distribute profits to all its members: the cooperative.
What is SHU?
SHU (Sisa Hasil Usaha, or Surplus of Operating Results) is a unique mechanism: operating profits are redistributed back to members based on their participation. Not dividends for investors, but distribution for all members.
Cooperatives as the pillar of the economy
Article 33 of the 1945 Constitution states that the economy is arranged as a joint effort based on the family principle. The phrase cornerstone of the economy comes from Mohammad Hatta, not from the constitutional text itself. The model is designed for fairness: from members, by members, for members.
No other business structure in Indonesia is legally required to distribute profits to all its members. That's the cooperative's defining identity.