Pengaruh Modal Pinjaman dan Volume Usaha Terhadap Sisa Hasil Usaha Dengan Total Aset Sebagai Variabel Intervening

  • Neneng Navila UIN SATU Tulungagung
  • Agus Eko Sujianto
https://doi.org/10.29407/jae.v7i3.18310
Abstract views: 395 , pdf downloads: 477
Keywords: Modal Pinjaman, Volume Usaha, Sisa Hasil Usaha, Total Aset

Abstract

This is study aims to analyze the effect of loan capital and business volume on the remaining results of operations (SHU) with total assets as the intervening variable at KPRI Family Teacher (KBG KOTA) Tulungagung District. This research approach uses quantitative methods. Quantitative research is systematic scientific research on parts and phenomena and their relationships. This type of research uses associative research, namely research conducted to determine the relationship between two or more variables. This study uses data on loan capital, business volume, remaining operating results (SHU), and total assets in the 2012-2021 period, where the data was obtained from KPRI using the documentation method and the interview method. In this interview technique there is a process of interaction, discussion and presentation. The analysis technique used is moderated regression analysis (MRA) and begins with several prerequisite tests, heteroscedasticity test, multicollinearity test and others. The results show that loan capital has no significant effect on the remaining operating results (SHU) of cooperatives. Business volume has a significant effect on the Cooperative's Remaining Results of Operations (SHU). Then the total assets are able to strengthen the influence of loan capital and business volume on the Remaining Results of Operations (SHU) of the KBG KOTA cooperative, Tulungagung District

References

Anshori, Muchlis dan Sri Iswari, Buku Ajar Metodelogi Penelitian Kuantitatif, Surabaya Airlangga University Press, 2009
Dergibson S dan Sugiarto, Metode Statistika Untuk Bisnis dan Ekonomi, Jakarta : PT Gramedia Pustaka,
Dura, Justita. Pengungkapan Kinerja Ekonomi, Sosial Lingkungan pda Financial Performance Perusahaan Manufaktur, Bandung: CV Media Sains Indonesia, 2022
Dura, P Justita. engungkapan Kinerja Ekonomi, Sosial Lingkungan pda Financial Performance Perusahaan Manufaktur, Bandung: CV Media Sains Indonesia, 2022
Ganitri, Putu Trisna. I Wayan Suwendra dan Ni Nyoman Yulianthini, “Pengaruh Modal Sendiri, Modal Pinjaman, Dan Volume Usaha Terhadap Selisih Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam”, Jurnal Manajemen, Vol. 4 No. 2 November 2018
Hardani, Metode Penelitian Kualitatif & Kuantitatif, Yogyakarta: CV Pustaka Ilmu Group, 2020.
Herman S dan Hikmatul Ula, Koperasi Indonesia Dalam Era MEA dan Digital Ekonomi Malang: UB Press, 2020
Irawati, “Pengaruh Modal Sendiri dan Total Aset Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Unit Desa Karya Bersama Kecamatan Batang Cenaka Kabupaten Indragiri Hulu”, Manajemen dan Bisnis Vol. 7 No. 1 Maret 2018
Muklis, H. dan Didi Suardi, Pengantar Ekonomi Islam, Surabaya: CV. Jakad Media Publishing, 2020
Permatasari, Intan, Makhdalena, Gani Haryana, “Pengaruh Modal Sendiri dan Volume Usaha Terhadap Sisa Hasil Usaha Koperasi di Kabupaten Bengkalis Periode 2013 s.d 2015”, JOM FKIP, Vol. 5 Juli-Desember 2018
Sa’adah, Lailatus dan Tyas Nur’ainui, Implementasi Pengukuran Current Ratio, Debt To Equity Ratio dan Return On Equity Serta Pengaruhnya Terhadap Return Penerbit LPPM: Jombang, 2020
Sattar, Buku Ajaran Ekonomi Koperasi, (Yogyakarta:CV BUDI UTAMA, 2017) Hal. 39
Sattar, Buku Ajaran Ekonomi Koperasi, Yogyakarta: CV Budi Utama, 2017
Sitio, Arifin dan Holomoan Tamba, Koperasi: Teori dan Praktik, Jakarta: Erlangga, 2001
Suharmiyati, “Pengaruh Modal Sendiri Dan Modal Pinjaman Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Unit Desa (KUD) Bina Sejahtera Rengat Barat Kabupaten Indragiri Hulu”, Eko dan Bisnis. Vol. 10 No. 3. September 2019
Suputra, I Gede, Gede Putu Agus Jana S dan Wayan Cipta dan Wayan Cipta, “Pengaruh Modal Sendiri, Total Aset, dan Volume Usaha Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam”, Vol 4 Tahun 2016.
Yusug, Muhammad dan Lukman daris, Analisis Data Penelitian Teori & Aplikasi dalam Bidang Perikanan PT Penerbit IPB Press: Bogor 2019.

PlumX Metrics

Published
2022-11-09
How to Cite
Navila, N., & Eko Sujianto, A. (2022). Pengaruh Modal Pinjaman dan Volume Usaha Terhadap Sisa Hasil Usaha Dengan Total Aset Sebagai Variabel Intervening . JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(3), 134-144. https://doi.org/10.29407/jae.v7i3.18310
Issue
Vol. 7 No. 3 (2022): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 7 No 3 Tahun 2022

Copyright (c) 2022 Neneng Navila, Agus Eko Sujianto

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License