Pengaruh Jumlah Anggota, Modal Sendiri, Modal Pinjaman, Jumlah Aset, Dan Volume Usaha Terhadap Sisa Hasil Usaha Pada Koperasi Di Kabupaten Gianyar Periode 2020-2022

Abstract

ABSTRACT

The remaining business results are the amount of income obtained by the cooperative after deducting expenses. Through the remaining results of this business, the development of the cooperative can be seen from year to year and can be used as a benchmark for the success of the cooperative. The bigger the cooperative, the bigger the SHU produced. This research aims to analyze the influence of the number of members, own capital, loan capital, total assets, and business volume on residual business results (SHU) in Cooperatives in Gianyar Regency for the 2020-2022 period.The number of samples used in this research was 23 Savings and Loan Cooperatives with 69 observations. The sampling technique used in this research is purposive sampling. The data analysis technique used is multiple linear regression analysis and research instruments were previously tested.The research results show that the use of own capital and business volume have a positive effect on the remaining business results, on the other hand the number of members has a negative effect on the remaining business results, while the amount of assets and loan capital have no effect on the remaining business results. These results show that the level of income from the remaining business results of the Cooperative in Gianyar Regency in the observation period is determined by the size of its own capital and the volume of business which is in line with the remaining business results, the number of members also contributes to determining the size of the remaining business results, but this is in contrast to the remaining company results. One factor is that there are more passive members than active members. There are also many cooperatives that have not maximized the use of loan capital and total assets for operational activities, so that these two things do not contribute to obtaining remaining business results.