Pengaruh Volume Usaha Dan Modal Sendiri Terhadap Laba Pada Koperasi Nurul Iman Dwiguna
DOI:
https://doi.org/10.56696/jaka.v4i2.8693Abstract
This study aims to determine the effect of business volume and own capital on profits at the Nurul Iman Dwiguna Cooperative. The research methodology used is a quantitative method with an associative approach. The sampling technique used in this study was non-probability sampling with a total census sampling technique. Data collection techniques use secondary data types. While the data analysis technique uses parametric with the classical assumption test, regression analysis and hypothesis testing with the help of SPSS 25 software. The results of this study indicate that the volume of business has an effect on profit. Own capital has no effect on profits. Business volume and own capital have a simultaneous effect on profit. Therefore, the variables of business volume and own capital need to be considered by cooperatives because they can affect the profits of the Nurul Iman Dwiguna Cooperative.References
Anggraeni, T. I. (2019). Pengaruh modal pinjaman dan volume usaha terhadap sisa hasil usaha (shu) koperasi dengan total aset sebagai variabel moderating.
Ardhianto, W. N. (2019). Buku Sakti Pengantar Akuntansi (p. xii+214).
Buchari, I. (2020). Pengaruh Jumlah Anggota dan Volume Usaha Terhadap Sisa Hasil Usaha Kodi Wilayah Indonesia Bagian Timur. Management and Sustainable Development Journal, 2(2), 69–86. https://doi.org/10.46229/msdj.v2i2.159
Gantiri, P. T., & Suwendra, I. W. (2018). Pengaruh Modal Sendiri, Modal Pinjaman, dan Volume Usaha terhadap Selisih Hasil Usaha (SHU) pada Koperasi Simpan Pinjam. E-Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen, Vol.02(1), Hal.1-10.
Ismanto, D. (2020). Pengaruh Modal Sendiri, Total Aset, Volume Usaha Dan Jumlah Anggota Terhadap Sisa Hasil Usaha (Shu) Pada Koperasi Di Kota Yogyakarta. Jurnal Sains Sosio Humaniora, 4(1), 113–119. https://doi.org/10.22437/jssh.v4i1.9775
Kharis, M. I. (2020). BAB I. PENGARUH MODAL SENDIRI, ASET, JUMLAH PINJAMAN TERHADAP SISA HASIL USAHA DI KSP JEPARA, 1–6.
Maryati, E., & dll. (2022). PENGARUH DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA (Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). JIMA Jurnal Ilmiah Mahasiswa Akuntansi, VOL.2, NO(1), 22–31. file:///C:/Users/Asus/Downloads/66-134-1-SM.pdf
Maulana, U. I. N., Ibrahim, M., Aminudin, M. S., & Chandraningtyas, I. (2022). Effect Of Business Volume And Number Of Members On ‘SHU’ Of Sharia Savings And Loans Cooperative Members During The Pandemic Period In East Java. 2006, 197–204.
Nurohmah, et al. (2022). Pengaruh Volume Usaha Dan Harga Pokok Penjualan Terhadap Sisa Hasil Usaha.
Sattar. (2017). Ekonomi Koperasi. In Ekonomi (p. 324). https://www.scribd.com/document/508170293/buku-20ajar-20ekonomi-20koperasi
Sattar. (2021). Buku Ajar Ekonomi Koperasi Evaluasi Keberhasilan Koperasi Dilihat Dari Beberapa Aspek. books.google.com. https://books.google.com/books?hl=en&lr=&id=N78zEAAAQBAJ&oi=fnd&pg=PP1&dq=buku+ajar+ekonomi+koperasi&ots=d8J9PvISZi&sig=rmbP5AJ7GKtd8CN9pAv4snha0WA
Yuliastuti, I. A. N., & Susandya, A. A. P. G. B. A. (2018). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Di Kota Denpasar. Piramida, 16(1), 59–66.
Zamzami, F. dan N. D. N. (2016). Akuntansi Pengantar 1 - - Google Buku. Gadjah Mada University Press. https://books.google.co.id/books?id=241SDwAAQBAJ&printsec=frontcover&h#v=onepage&q&f=false
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
