PENGARUH SIMPANAN ANGGOTA DAN PINJAMAN ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM AGUNG KENCANA KOTA SUKABUMI

Levina Levina

Abstract


This study aims to determine the effect of member savings and member loans on the remaining operating results. The variables used in this study are member savings, member loans and the remaining operating results. This research was conducted at the Agung Kencana Savings and Loan Cooperative, Sukabumi City for the 2015-2020 period. The research method used is a quantitative method with an associative approach. The population and sample collection technique in this study used the saturated sampling method. The data analysis used is non-parametric with multiple linear analysis. With the results of the research, Member Deposits have a positive and significant effect on the Remaining Operating Income with a significance of 0.000 <0.05 and tcount > ttable (5,820 > 1,668), Member Loans have a positive and significant effect on the Remaining Operating Results with a significance of 0.000 > 0.05 and tcount > ttable (4,430 >1,668), and Member Savings, Member Loans have a simultaneous effect on Remaining Operating Results with a significance of 0.000 > 0.05 and Fcount > Ftable (64.956 > 3.138). The contribution of member savings and member loans to the remaining operating results is 66.7%.

Keywords


Member Savings; Member Loans; Remaining Operating Results

Full Text:

PDF

References


Abbas, D. S., Ismail, T., Yazid, H., & Taqi, M. (2024). Systematic Mapping Of Corporate Social Responsibility Topics For 2015-2021 Based On Bibliometric Analysis. Public Accounting And Sustainability, 1(2), 1–19. Https://Doi.Org/10.18196/Pas.V1i2.2

Abbas, D. S., Santoso, S. B., Rahandri, D., & Hidayat, I. (2023). SOSIALISASI STANDAR AKUNTANSI KEUANGAN TANPA ENTITAS PUBLIK GUNA PENINGKATAN KUALITAS PELAPORAN KEUANGAN PADA UMKM. JMM (Jurnal Masyarakat Mandiri), 7(6), 5813. Https://Doi.Org/10.31764/Jmm.V7i6.19191

Abdi, K., & Raharja, K. (N.D.). Yakni 1,922 < 2,110, Dan Modal Pinjaman(X2) Berpengaruh Secara Positif Terhadap Sisa Hasil Usaha (Y). Hal Ini Ditunjukkan Dengan T.

Cahyani Wibisono, W., Surya Abbas, D., & Gunawan Siregar, I. (2024). Pengaruh Net Profit Margin Dan Total Assets Turnover Terhadap Return Saham. 4(1), 49–59. Https://Doi.Org/10.56910/Gemilang.V4i1.990

Dewi Irma Purba, F., Surya Abbas, D., Hidayat, I., & Muhammadiyah Tangerang, U. (2024). Pengaruh Ukuran Perusahaan, Mekanisme Bonus Dan Kepemilikan Asing Terhadap Transfer Pricing. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 1(3), 187–196. Https://Doi.Org/10.62421/Jibema.V1i1.17

Eka Sapitri, R., & Surya Abbas, D. (N.D.). THE INFLUENCE OF AUDIT TENURE, AUDIT OPINION, AND COMMITTEE MEETINGS ON AUDIT REPORTS LAG WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE IN THE ENERGY SECTOR COMPANIES.

Fransiska, D., & Surya Abbas, D. (N.D.). THE EFFECT OF ENVIROMENTAL PERFORMANCE, AUDIT COMMITTEE, INDEPENDENT BOARD OF COMMISSIONERS, COMPANY SIZE ON SUSTAINBILITY REPORT DISCLOSURE WITH FINANCIAL PERFORMANCE IN THE INDUSTRY AND CHEMICALS SECTOR.

Handayani, T., Herdiansah, A., Hariyani, N., Nugroho, T., & Informatika, T. (2020). SISTEM INFORMASI KOPERASI SIMPAN PINJAM. 15–21.

Haqiqi, F., Alkausar, R. N., & Laily, A. (2020). Analisis Pengaruh Simpanan Anggota Dan Pinjaman Anggota Terhadap Perolehan Sisa Hasil Usaha (Studi Kasus Pada Ksp Kredit Union Jembatan Kasih Tanjung Balai Karimun Periode Tahun 2016-2018). Jurnal Cafetaria, 1(2), 45–55.

Kefi, D. Y. (2019). Pengaruh Simpanan Anggota Dan Pinjaman Anggota Terhadap Perolehan Sisa Hasil Usaha (Shu) Kopdit Timau Kupang. Bisman-Jurnal Bisnis & Manajemen, 3(02), 20–29.

Mbulu, Y., Kellen, P. B., Ndoen, L. M., & Marselinus, B. (2019). Pengaruh Jumlah Simpanan Dan Jumlah Pinjaman Anggota Terhadap Sisa Hasil Usaha Pada Koperasi Kredit Handayani Bajawa. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 7(2), 165–172.

MENKUMHAM. (2012). Undang-Undang Republik Indonesia Nomor 17 Tahun 2012 Tentang Perkoperasian. Perkoperasian, 1–56.

Muljono Djoko. (2012). Buku Pintar Strategi Bisnis Koperasi Simpan Pinjam. C.V ANDI OFFSET.

Nurjanah, S., & Surya Abbas, D. (N.D.). INFLUENCE OF FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE AND LEVERAGE ON ENVIRONMENT DISCLOSURE.

Penulis, T., Dirvi, :, Abbas, S., Ismail, T., Yazid, H., & Taqi, M. (N.D.). PENERIMAAN OPINI AUDIT GOING CONCERN : SUATU PERSPEKTIF KERAGUAN AUDITOR TERHADAP PERUSAHAAN MANUFAKTUR DI INDONESIA. Www.Freepil.Com

Rudianto. (2010). Akuntansi Koperasi. Erlangga.

Saputra, R. M. I. (2017). Pengaruh Simpanan Dan Pinjaman Anggota Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Pegawai Republik Indonesia (Kp-Ri) Smp Negeri Kabupaten Indragiri Hulu. Eko Dan Bisnis: Riau Economic And Business Review, 8(4), 82–89.

Sudarsono & Edilius. (2010). KOPERASI DALAM TEORI & PRAKTIK. RINEKA CIPTA.

Sugiyarso Gervasius. (2011). AKUNTANSI KOPERASI Sistem, Metode, Dan Analisis Laporan Keuangan. CAPS.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Alfabeta.

Surya Abbas, D., Fazriani, S., & Zaki, A. (2024). Pengaruh Kepemilikan Manajerial, Women CEO Dan Water Accounting Terhadap Manajemen Laba. 2(1), 45–59. Https://Doi.Org/10.59246/Muqaddimah.V1i3.573

Surya Abbas, D., Rasio Solvabilitas, P., Growth Dan Total Asset Turnover Terhadap Pertumbuhan Laba Desi Rahmawati, S., & Muhammadiyah Tangerang, U. (2024). Djenny Sasmita. Jurnal Ekonomi Dan Keuangan, 2(1), 55–68. Https://Doi.Org/10.61132/Moneter.V1i4.106




DOI: http://dx.doi.org/10.31000/competitive.v7i1.4744

Article Metrics

Abstract - 552 PDF - 402

Refbacks

  • There are currently no refbacks.


Indexed Journal :
Under Maintenance

_____________________________________________________________________________ Cara Membuat Tulisan Rata Kanan Kiri

Competitive Jurnal Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

_____________________________________________________________________________ Google Maps

Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang

_____________________________________________________________________________ Cara Membuat Tulisan Rata Kanan Kiri

COMPETITIVE Jurnal Akuntansi dan Keuangan Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang. Jl. Perintis Kemerdekaan I/33, Cikokol - Kota Tangerang, Banten, Indonesia