Optimalisasi Pendapatan Koperasi Melalui Bantuan Pemerintah Non-Tunai (BGN): Studi Komparatif Koperasi Syariah dan Konvensioal

Abstract

This study aims to analyze the differences in income optimization between Islamic and conventional cooperatives following the receipt of Non-Cash Government Assistance (BGN). Utilizing a literature review approach and thematic synthesis, the research explores the mechanisms, supporting factors, and governance effectiveness of both cooperative models. The findings indicate that Islamic cooperatives optimize BGN through Sharia-based contracts, social capital, and collective participation rooted in religious values, while conventional cooperatives emphasize efficiency, profit margins, and managerial control. Agency theory and social capital theory are employed as frameworks to explain the differences in oversight and accountability. The comparison concludes that Islamic cooperatives are superior in terms of social stability and member participation, whereas conventional cooperatives are more adaptive to market dynamics and technical efficiency. These results imply that BGN policy interventions should be contextually tailored and aligned with the institutional characteristics of cooperatives