Analisis Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha (Studi Kasus: Koperasi Karyawan Pusat Penelitian Karet Sungei Putih)

Abstract

This study aims to (1) find out how big the volume of business affect the rest of business results on the Cooperative Employees Research Center Rubber Sungei Putih North Sumatra. (2) to find out how big the capital itself influence the rest of the business results on the Cooperative Employees Research Center Rubber Sungei Putih North Sumatra. (3) to know how big the volume of business and own capital affect the rest of the business results on the Cooperative Employees Research Center Rubber Sungei Putih North Sumatera. Data collection technique using descriptive method and documentation. The data used is quantitative ie Financial Statement Employees Cooperative Research Center Rubber Sungei Putih. Further data were analyzed using Multiple Linear Regression Analysis, Test t, and Test f. The result of the research shows that: (1) Business Volume variables have positive and significant effect to variable of Business Result, this is caused by business volume obtained from hevea store business, plant material business, savings and loan business, photocopy business, pushing up SHU. So that the volume of business will increase then the SHU on the Cooperative Employees Research Center Rubber Sungei Putih will also increase then the volume of business needs to be improved. (2) The Own Capital Variable has negative and significant effect to the variable of Business Result, this is because the Own Capital other than used for saving and loan is to support other business such as hevea store and plant material. Thus it can be said that own capital affect the acquisition of SHU. The greater the paid-up capital is expected to cooperatives can get a big SHU also. (3) Business Volume and Own Capital variables together have an effect on to variable of Business Result.