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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugianto Ikhsan
Institut Manajemen Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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PENGARUH KREDIT BERMASALAH TERHADAP SISA HASIL USAHA PADA KOPERASI SERBA USAHA (KSU) BINA WARGA BANDUNG PERIODE 2014-2018 Sugianto Ikhsan; Gunardi; Mira Veranita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.285 KB) | DOI: 10.32670/fairvalue.v4i5.921

Abstract

The purpose of this study was to determine the effect of non-performing loans on theResidual Income (SHU) of the Multipurpose Cooperative (KSU) Bina WargaBandung from 2014 to 2018. This study uses a descriptive and quantitativeapproach. Pearson Product Moment Correlation Analysis and coefficient ofdetermination are used in data analysis techniques. Data collection techniques usedin this research include literature study, field study, and documentation, while thepopulation is taken from financial reports and purposive sampling. Variables X andY have a very strong relationship, as indicated by the Pearson Product Momentcorrelation coefficient of -0.953, in accordance with the findings of this study. Nonperforming loans are 90.8 percent of income (SHU) at KSU Bina Warga Bandungaccording to the coefficient of determination, while the remaining 9.2 percent is dueto other factors not examined.
Co-Authors Gunardi . Jaka Sudewa Nanang Sobarna Nunung Nurhilal Veranita, Mira