FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI DI KABUPATEN ACEH BARAT

Raidayani Raidayani, Said Muhammad, Faisal Faisal

Abstract


The objective of this research was to test the influence of amount of capital, number of members, business volume, and assets on the net amount of remaining annual income or profit of the cooperatives in Aceh Barat Regency. This research used the pooled data that were collected since 2011 until 2015 with a number of 20 cooperatives as the samples. The multiple linear regression, classical assumption test, and economies of scale was used as the model of this research. The results showed that the amount of capital, the number of members, and the assets positively and significantly influenced the net amount of remaining annual income or profit at the cooperatives in Aceh Barat Regency, mean while the business volume, negatively and significantly effect the net amount of remaining annual income or profit. The results of analysis of economies of scale in variable assets, that an asset that improved results were accompanied by a rise in remaining annual income or profit as well as production costs will decline, it is because changes in the increasing remaining return results accompanied by improved results and costs average more. It is suggested that the policymakers keep increasing the net amount of remaining annual income or profit and the amount of capital of the cooperatives in Aceh Barat Regency in order to improve the performance of the cooperatives in doing their economic activities. Government leveraging intellectual capital such as human capital, structural capital and customer capital that gives the Aceh Barat Regency, so that became a catalyst in the development in Aceh Barat Regency lead to better economic growth.


Penelitian ini bertujuan untuk menguji pengaruh modal usaha, jumlah anggota, volume usaha dan aset koperasi terhadap sisa hasil usaha pada koperasi di Kabupaten Aceh Barat. Data dalam penelitian ini menggunakan data panel periode tahun 2011 sampai dengan tahun 2015 dengan jumlah sampel 20 koperasi. Model analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik dan skala ekonomi. Hasil penelitian menunjukkan bahwa modal usaha, jumlah anggota, dan aset koperasi berpengaruh positif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat, sedangkan volume usaha berpengaruh negatif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat. Hasil analisis secara skala ekonomi pada variabel aset terjadi kenaikan aset yang akan mengalami hasil yang meningkat yang diiringi kenaikan sisa hasil usaha serta biaya- biaya produksi akan semakin menurun, hal ini dikarenakan perubahan faktor-faktor produksi suatu koperasi akan naik sehingga kenaikan hasil dengan diiringi hasil yang meningkat dan biaya rata-rata yang lebih. Diharapkan bagi pengambil kebijakan untuk terus meningkatkan sisa hasil usaha koperasi di Kabupaten Aceh Barat, menambah jumlah modal usaha koperasi-koperasi di Aceh Barat, sehingga membuat kinerja koperasi lebih berkembang dalam kegiatan usaha ekonominya. Pemerintah meningkatkan modal intelektual seperti modal manusia, modal struktural, dan modal pelanggan yaitu memberikan binaan, pelatihan, dan pendampingan kepada koperasi-koperasi di Aceh Barat, sehingga menjadi katalisator pada perkembangan di Aceh Barat mengarah kepada pertumbuhan ekonomi yang lebih baik.

Keywords


Capital, Number of Member, Business Volume, Asset, The Net Amount of Remaining Annual Income or Profit

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DOI: https://doi.org/10.24815/jped.v3i2.8225

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Jointly Published by:
Department of Islamic Economics
Faculty of Economics and Business, Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia 23111
&The Council of Islamic Economics Experts (IAEI), Indonesia
Ministry of Finance, Republic of Indonesia
Senen Raya, Jakarta Pusat 10710

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