Policy Strategy of Business Profit (SHU) Through Business Volume Using Number of Members and Capital

  • Tini Kartini Universitas Djuanda
  • Danu Suryani
  • Herdiyana Universitas Pakuan
  • Masnur Mukmin Universitas Djuanda
Keywords: business volume; KPRI; number of members; own capital, SHU.

Abstract

This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined.

This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined.

 

References

Anaroga, P., & Widiyanti. (1993).Dinamika Koperasi. Jakarta; Rineka.

Atmadji. (2007). Faktor-Faktor Yang Menentukan Besarnya Sisa Hasil Usaha Koperasi Dari Aspek Keuangan dan Non-keuangan di Indonesia. Jurnal Bisnis Dan Manajemen, 7(2), 217–232.

Ariesta, F., & Yolamalinda. (2014). Pengaruh Jumlah Anggota dan Simpanan Anggota terhadap Peningkatan Sisa Hasil Usaha (SHU) pada PKP-RI (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat. Jurnal of Economic and Economic Education, 2(2): 125.

Ayuk. (2013). Pengaruh Jumlah Anggota, Jumlah Simpanan, dan Jumlah Modal Kerja terhadap SHU pada Koperasi Simpan Pinjam di Kab. Bandung. E- Journal Universitas Udayana.

Buana, T. C., Rospida, L., & Sitorus, A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Kecamatan Ratu Agung (Koperasi Relakontan) Kota Bengkulu (Doctoral dissertation, Universitas Bengkulu).

Hendar, & Kusnadi. (2012). Ekonomi Koperasi. Jakarta: Raja Grafindo Persada.

Hendrojogi. (1997). Koperasi (Teori dan Praktek). Jakarta: Raja Grafindo Persada.

Jabbar, H. A. (2014). Pengaruh Modal Sendiri, Modal Pinjaman, dan Volume Usaha terhadap Sisa Hasil Usaha pada Koperasi di Kabupaten Sukoharjo. Universitas Muhammadiyah Surakarta.

Jansen, M. C., & Mekling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. 3(4), 305–360.

Kristoforus, T., Ubud, S., & Ahmad, H. D. (2014). Pengaruh Ukuran Aset, Piutang, Utang, Modal Sendiri, dan Anggota terhadap Kinerja Keuangan dan Kebijakan SHU. Jurnal Aplikasi Manajemen, 12(4).

Lukman. (2012). Pengaruh Jumlah Modal Sendiri dan Jumlah Modal Luar terhadap Sisa Hasil Usaha melalalui Variabel Volume Usaha pada Koperasi-Koperasi di Kota Lhokseumawe. Jurnal Riset Akuntansi Dan Manajemen, 1(1).

Pariyasa, K. B., Zukhri, A., & Indrayani, L. (2014). Pengaruh Modal, Volume dan Anggota terhadap Sisa Hasil Usaha pada Koperasi Ser. Jurnal Pendidikan Ekonomi UNDIKSHA, 4(1), 10.

Putri, S. A., & Yulhendri. (2019). Pengaruh Jumlah Anggota dan Modal Sendiri terhadap Sisa Hasil Usaha Koperasi unit Desa di Kota Padang. Jurnal Ecogen, 2(3), 542. https://doi.org/10.24036/jmpe.v2i3.7446

Riyanto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan. BPFE-UGM.

Ropke. (2000). Ekonomi Koperasi (Teori dan Manajemen) Terjemahan Sri Djatnika S Arifin. Jakarta: Salemba Empat.

Sugiyono. (2013). Metode Penelitian Kombinasi (Mixed Methods), Cetakan Ketiga. Alfabeta.

Tamba, H., & Sitio, A. (2001). Koperasi Teori dan Praktik. Jakarta: Erlangga.

Tambunan, T. T. H. (2013). Kenapa Koperasi di Negara-Negara Kapitalis/Semi-Kapitalis Lebih Maju. Forum Ekonomi Indonesia. http://catatankuliahfethamrin.blogspot.com/2013/01/kenapa-koperasi-di-negara-negara.html

Undang-Undang Republik Indonesia No. 25 Tahun 1992 tentang Perkoperasian

Wirasasmita, Y. (1998). Saling Ketergantungan Berbagai Landasan Pembinaan Pengusaha Kecil dan Koperasi. IKOPIN.

Published
2021-04-14
How to Cite
Kartini, T., Suryani, D., Herdiyana, & Mukmin, M. (2021). Policy Strategy of Business Profit (SHU) Through Business Volume Using Number of Members and Capital. Indonesian Journal of Social Research (IJSR), 3(1), 48-60. https://doi.org/10.30997/ijsr.v3i1.99