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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Buana Informatika Buana Informatika Buana Informatika
Zain Lizsa
AMIK Citra Buana Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENDAPATAN TERHADAP SHU PADA KOPERASI KPRI PKS KOTA SUKABUMI Zain Lizsa; Tia Ernawati
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 1 (2020): EDISI JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i1.2844

Abstract

PENGARUH PENDAPATAN TERHADAP SHU  PADA KOPERASI KPRI PKS KOTA SUKABUMI Zain Lizsazainlizsa@yahoo.comKomputerisasi Akuntansi, AMIK Citra Buana IndonesiaTia ErnawatiKomputerisasi Akuntansi, AMIK Citra Buana IndonesiaTia.ernawati@cbi.ac.id  ABSTRACTThe aims of this reseach is  to determine the effect of the level revenue to SHU(profit) Cooperative KPRI PKS of Sukabumi. Descriptive research with quantitative approach in which the unit of analysis is  the  Cooperative's  financial  statements  KPRI  PKS  in  Sukabumi  and  samples  are  the  revenue account and SHU from 2010 until 2014. The data analysis was conducted using simple regression and correlation and regression. Data collected through the method of documentation, interviews, and literature. Based on the results of research there is no significant effect between revenue against SHU cooperative wich low relation and negatif. Based on the results of research and discussion suggested necessary efforts to improve financial performance specially quality of revenue and SHU by empowering all business units.  Keywords: Revenue, SHU, and Financial Statements ABSTRAKPenelitian bertujuan untuk mengetahui pengaruh Pendapatan terhadap SHU Koperasi KPRI PKS Kota Sukabumi. Jenis penelitian deskriptif dengan pendekatan kuantitatif dimana Unit analisis adalah laporan keuangan Koperasi KPRI PKS di Kota Sukabumi dan sampel adalah pendapatan dan SHU koperasi tahun buku 2010 s.d 2014. Analisis data dilakukan dengan metode regresi dan korelasi secara sederhana dan berganda. Data dikumpulkan melalui metode dokumentasi, wawancara,dan studi pustaka. Berdasarkan hasil penelitian diketahui terdapat pengaruh yang tidak signifikan antara pendapatan  terhadap  SHU  koperasi  KPRI PKS  dengan  keeratan  rendah  dan  hubungan  negatif. Berdasarkan hasil penelitian dan pembahasan disarankan perlu upaya untuk memperbaiki kinerja keuangan khususnya kualitas pendapatan dan SHU dengan memberdayakan seluruh unit usaha.Kata kunci: Pendapatan, SHU, dan Laporan Keuangan
PENGARUH TINGKAT SIMPANAN DAN PINJAMAN ANGGOTA TERHADAP SHU KOPERASI KPRI PKS KOTA SUKABUMI JAWA BARAT ZAIN LIZSA
JURNAL BUANA INFORMATIKA CBI Vol 4 No 2 (2016): Buana Informatika
Publisher : LP2M CBI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2214.622 KB) | DOI: 10.53918/jbicbi.v4i2.18

Abstract

This study aims to determine the effect of the level of savings and loans of members partially, simultaneously, and most dominantly on the SHU of the KPRI PKS Cooperative in Sukabumi City.This type of research is descriptive with a quantitative approach where the unit of analysis is the financial statements of the KPRI PKS Cooperative in Sukabumi City and the samples are savings, loans, and cooperative SHU for the fiscal year 2010 to 2014. Data analysis was carried out using simple and multiple regression and correlation methods. Data were collected through documentation, interviews, and literature studies.Based on the results of the study, it is known that partially there is an insignificant effect between member savings and loans on cooperative SHU. Simultaneously there is an insignificant effect between member savings and loans on cooperative SHU, and member savings variables have the most dominant effect on KPRI PKS Cooperative SHU.Based on the results of research and discussion, it is suggested that efforts are needed to improve financial performance and increase income by empowering all business units. Keywords: Member Savings, Member Loans, SHU, and Financial Statements
PENGARUH TINGKAT SIMPANAN DAN PINJAMAN ANGGOTA TERHADAP SHU KOPERASI KPRI PKS KOTA SUKABUMI JAWA BARAT ZAIN LIZSA
JURNAL BUANA INFORMATIKA CBI Vol 4 No 2 (2016): Buana Informatika
Publisher : LP2M CBI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2214.622 KB) | DOI: 10.53918/jbicbi.v4i2.18

Abstract

This study aims to determine the effect of the level of savings and loans of members partially, simultaneously, and most dominantly on the SHU of the KPRI PKS Cooperative in Sukabumi City.This type of research is descriptive with a quantitative approach where the unit of analysis is the financial statements of the KPRI PKS Cooperative in Sukabumi City and the samples are savings, loans, and cooperative SHU for the fiscal year 2010 to 2014. Data analysis was carried out using simple and multiple regression and correlation methods. Data were collected through documentation, interviews, and literature studies.Based on the results of the study, it is known that partially there is an insignificant effect between member savings and loans on cooperative SHU. Simultaneously there is an insignificant effect between member savings and loans on cooperative SHU, and member savings variables have the most dominant effect on KPRI PKS Cooperative SHU.Based on the results of research and discussion, it is suggested that efforts are needed to improve financial performance and increase income by empowering all business units. Keywords: Member Savings, Member Loans, SHU, and Financial Statements
PENGARUH TINGKAT SIMPANAN DAN PINJAMAN ANGGOTA TERHADAP SHU KOPERASI KPRI PKS KOTA SUKABUMI JAWA BARAT ZAIN LIZSA
BUANA INFORMATIKA CBI Vol 4 No 2 (2016): Buana Informatika
Publisher : LPPM AMIK Citra Buana Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53918/bicbi.v4i2.18

Abstract

This study aims to determine the effect of the level of savings and loans of members partially, simultaneously, and most dominantly on the SHU of the KPRI PKS Cooperative in Sukabumi City.This type of research is descriptive with a quantitative approach where the unit of analysis is the financial statements of the KPRI PKS Cooperative in Sukabumi City and the samples are savings, loans, and cooperative SHU for the fiscal year 2010 to 2014. Data analysis was carried out using simple and multiple regression and correlation methods. Data were collected through documentation, interviews, and literature studies.Based on the results of the study, it is known that partially there is an insignificant effect between member savings and loans on cooperative SHU. Simultaneously there is an insignificant effect between member savings and loans on cooperative SHU, and member savings variables have the most dominant effect on KPRI PKS Cooperative SHU.Based on the results of research and discussion, it is suggested that efforts are needed to improve financial performance and increase income by empowering all business units. Keywords: Member Savings, Member Loans, SHU, and Financial Statements
Co-Authors Tia Ernawati