PENGARUH PARTISIPASI ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA (SHU) DI KOPERASI PEGAWAI NEGERI (KPN) KOTAMADYA PAYAKUMBUH

Authors

  • Rahman Kurniawan
  • Kasman Karimi
  • Firdaus Sy

Abstract

This study aims to test, 1). Principal influence on net income (SHU). 2). Effect of
compulsory savings on operating results. 3). Influence the purchase of the remaining results
of operations. 4). Effect of loans to net income in Cooperative Servants (KPN) PayakumbuH
Municipality. Sources of data obtained from the office of State Employees Cooperative
(KPN) Payakumbuh Municipality. The data are in need of this research are: time-series data
from 2001 to 2013 years. Where the data obtained from the annual budget meeting book
(RAT). Technical analysis of the data that is in use is descriptive and inferential by using
multiple regression analysis with the approach of the Ftest (F-test) and the t test (t-test). The
findings of the study showed: (1) Indicates that the principal members of the cooperative had
no effect on net income (SHU) it can be seen from tcount > ttable is -2.185 > 1.94 (sig 0.06 >
0.05). (2). Deposits shall affect the operating results (SHU) in cooperative civil servants. It
can be seen from t count> t table is 2.480> 1.94 (sig 0.038 > 0.05). (3). Loan affect the
operating results it can be seen tcount> ttable 1.527> 1.94 (sig 0.165 > 0.05). (4). Purchase an
effect on operating results are tcount <ttable ie 0.779 < 1.94 (sig 0.459 > 0.05). Based on
these studies it is suggested to members of cooperatives should increase the participation of
the Municipal Civil Servants Cooperative Payakumbuh that ultimately the participation of
members will back also to the members in the form of membership rights in the acquisition of
net income (SHU). Should the participation not only in the field of capital and services, but
also the field of the organization as well.
Keywords : Residue, result, business

Published

2015-02-17