Analysis Factor – Factors Affecting the Result of Operating Surplus (SHU) Cooperative Micro Indonesia (Kopsyah BMI) Period 2014 – 2016
Journal: International Journal of Advanced Scientific Research & Development (IJASRD) (Vol.05, No. 03)Publication Date: 2018-04-10
Authors : Srie Nuning Mulatsih;
Page : 1-24
Keywords : Cooperative; Asset; Business Volume; Number of Member; Own Capital and Loan Capital; Operating Surplus.;
Abstract
The cooperative has the purpose of prospering members on especially and society in general, to achieve these goals then the cooperative was oriented to the advantage to achieve prosperity. Not only profit-oriented but in profit as well. The data needed in this research is monthly financial report of Sharia Cooperative Benteng Mikro Indonesia Tangerang, the balance sheet and the report on the calculation of operating surplus. Data taken from the monthly financial statements of assets, business volume, number of members, own capital, loan capital, and Time of Operating Surplus (SHU). The period taken in this study is January 2014 until December 2016. The regression coefficient of asset, business volume, number of members, own capital and loan capital are positive and significant at the 5% level. The coefficient determination (Adjusted R Square) of 0.820 means 82.0% variable Y can be explained by X1, X2, X3, X4, X5 the remaining (18.0%) influenced by other factors. The value of F arithmetic of 27.318 compared with the value of F table (dk numerator = 5, and dk denominator = nm – 1 = 36 – 5 – 1 = 30; α = 2.53, so F arithmetic > F table then there is a significant relationship between variables X1, X2, X3, X4, X5 with Y.
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