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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. Keywords—SHU; Profit; Welfare; Cooperative

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