ANALISIS DETERMINAN SISA HASIL USAHA KOPERASI DI INDONESIA TAHUN 2019-2021

Abdur Rozaq, NIM.: 19108040038 (2023) ANALISIS DETERMINAN SISA HASIL USAHA KOPERASI DI INDONESIA TAHUN 2019-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to describe the influence of the number of members, own capital, external capital, assets, and business volume on the remaining operations (SHU) of cooperatives in Indonesia. The study adopts a quantitative approach and uses secondary data. The population of this research includes cooperatives across Indonesia, and the sample is selected using purposive sampling technique. Data for the study are collected from the website of the Minister for Cooperatives Small and Medium Enterprises of the Republic of Indonesia, covering the time series from 2019-2021, and encompassing 34 provinces, resulting in a total of 102 data points. Data analysis employs panel data regression using Microsoft Excel and Eviews 12 software, with the fixed effect model being identified as the best-fitting model for the study. The findings of the research indicate that own capital and business volume have a positive and and significant impact on the remaining operations (SHU) of cooperatives. However, the number of members and assets do not influence the remaining operations (SHU) of cooperatives. Additionally, external capital has a negative and significant effect on the remaining operations (SHU) of cooperatives.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si
Uncontrolled Keywords: own capital; external capital; assets; business volume; remaining operations
Subjects: Ekonomi > Koperasi
Ekonomi Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id]
Date Deposited: 30 Nov 2023 14:37
Last Modified: 30 Nov 2023 14:37
URI: http://digilib.uin-suka.ac.id/id/eprint/62420

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