| dc.contributor |
Fakultas Syariah |
|
| dc.contributor |
|
|
| dc.creator |
Fazwiary, Zeilfira |
|
| dc.creator |
Nurdin, Nurdin |
|
| dc.creator |
Senjiati, Ifa Hanifia |
|
| dc.date |
2018-07-31 |
|
| dc.date.accessioned |
2019-01-22T06:31:47Z |
|
| dc.date.available |
2019-01-22T06:31:47Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10928 |
|
| dc.identifier.uri |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10928 |
|
| dc.description |
Abstract. Cooperative institutions have a role to be one sector of economic power in Indonesia. Bandung Islamic University Student Cooperative stands as a consumer cooperative so it moves in the business sector. The achievement of SHU is done by processing the business and inventory held. Kopma Unisba seems to always stabilize the inventory held for four consecutive years. However, in 2017, SHU obtained were not comparable to the previous year. Because this cooperative has business and inventory in it, the activity ratio analysis becomes a benchmark for a cooperative condition. So this study analyzes the effect of activity ratios to net income level of Kopma Unisba. This study is to find out and analyze the ratio of activity and SHU on cooperative institutions, knowing the ratio of activity and SHU on Kopma Unisba and knowing the effect of activity ratios on net income level of Kopma Unisba. The method used in this study is a quantitative method and the data analysis technique used in this study is simple linear regression analysis. The results are processed with SPSS Version 20.0 windows program. The conclusion of the study is the ratio of activity used, namely the type of Inventory Turnover and SHU obtained from sales minus the entire burden of the cooperative. The ratio of Kopma Unisba activity in the 2014-2017 period has an average of 23.36 and SHU income of Rp 2,918,767 per month. And the results of research by the SPSS program show that there is a significant influence between the activity ratio to SHU of Kopma Unisba but not in the same direction. This means that when the activity ratio rises then SHU go down and on the contrary.Keywords: Activity Ratio, SHU, Student Cooperative.Abstrak. Lembaga koperasi memiliki peran menjadi salah satu sektor kekuatan ekonomi di Indonesia. Koperasi Mahasiswa Universitas Islam Bandung berdiri sebagai koperasi konsumen sehingga bergerak dibidang usaha. Pencapaian sisa hasil usaha dilakukan dengan mengolah usaha dan persediaan yang dimiliki. Koperasi mahasiswa Unisba terlihat selalu menstabilkan persediaan yang dimiliki hingga empat tahun berturut-turut. Namun saat tahun 2017, sisa hasil usaha yang didapatkan tidak sebanding dengan tahun sebelumnya. Dikarenakan koperasi ini memiliki usaha dan persediaan di dalamnya, maka analisis rasio aktivitas menjadi tolak ukur suatu keadaan koperasi. Maka penelitian ini menganalisis pengaruh rasio aktivitas terhadap sisa hasil usaha Kopma Unisba. Penelitian ini bertujuan untuk mengetahui dan menganalisis rasio aktivitas dan sisa hasil usaha pada lembaga koperasi, mengetahui rasio aktivitas dan sisa hasil usaha pada Koperasi Mahasiswa Unisba, mengetahui pengaruh rasio aktivitas terhadap tingkat sisa hasil usaha Koperasi Mahasiswa Unisba. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian diolah dengan program SPSS Versi 20,0 windows. Kesimpulan dari penelitian adalah rasio aktivitas yang digunakan yaitu jenis Inventory Turnover dan sisa hasil usaha didapatkan dari penjualan dikurangi seluruh beban koperasi. Rasio aktivitas Kopma Unisba periode 2014-2017 memiliki rata-rata sebesar 23,36 dan sisa hasil usaha sebesar Rp 2.918.767 setiap bulannya. Dan hasil penelitian oleh program SPSS menunjukkan bahwa adanya pengaruh signifikan antara rasio aktivitas terhadap sisa hasil usaha Kopma Unisba namun tidak searah. Artinya ketika rasio aktivitas naik maka sisa hasil usaha menurun dan sebaliknya.Kata Kunci: Rasio Aktivitas, Sisa Hasil Usaha Koperasi, Koperasi Mahasiswa. |
|
| dc.description |
Abstract. Cooperative institutions have a role to be one sector of economic power in Indonesia. Bandung Islamic University Student Cooperative stands as a consumer cooperative so it moves in the business sector. The achievement of SHU is done by processing the business and inventory held. Kopma Unisba seems to always stabilize the inventory held for four consecutive years. However, in 2017, SHU obtained were not comparable to the previous year. Because this cooperative has business and inventory in it, the activity ratio analysis becomes a benchmark for a cooperative condition. So this study analyzes the effect of activity ratios to net income level of Kopma Unisba. This study is to find out and analyze the ratio of activity and SHU on cooperative institutions, knowing the ratio of activity and SHU on Kopma Unisba and knowing the effect of activity ratios on net income level of Kopma Unisba. The method used in this study is a quantitative method and the data analysis technique used in this study is simple linear regression analysis. The results are processed with SPSS Version 20.0 windows program. The conclusion of the study is the ratio of activity used, namely the type of Inventory Turnover and SHU obtained from sales minus the entire burden of the cooperative. The ratio of Kopma Unisba activity in the 2014-2017 period has an average of 23.36 and SHU income of Rp 2,918,767 per month. And the results of research by the SPSS program show that there is a significant influence between the activity ratio to SHU of Kopma Unisba but not in the same direction. This means that when the activity ratio rises then SHU go down and on the contrary.Keywords: Activity Ratio, SHU, Student Cooperative. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Prosiding Hukum Ekonomi Syariah |
|
| dc.publisher |
Prosiding Keuangan & Perbankan Syariah |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10928/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/downloadSuppFile/10928/2235 |
|
| dc.rights |
Copyright (c) 2018 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 4, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2018); 957-964 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 4, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2018); 957-964 |
|
| dc.source |
2460-2159 |
|
| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
Rasio Aktivitas, Sisa Hasil Usaha Koperasi, Koperasi Mahasiswa. |
|
| dc.subject |
|
|
| dc.subject |
|
|
| dc.title |
Pengaruh Rasio Aktivitas Terhadap Tingkat Sisa Hasil Usaha Koperasi Mahasiswa Universitas Islam Bandung |
|
| dc.title |
Pengaruh Rasio Aktivitas Terhadap Tingkat Sisa Hasil Usaha Koperasi Mahasiswa Universitas Islam Bandung |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|
| dc.type |
|
|