Abstract :
Judul
: PENGARUH SIMPANAN POKOK, SIMPANAN WAJIB,
DANA CADANGAN DAN DANA HIBAH TERHADAP
SISA HASIL USAHA DI KOPERASI KARYAWAN AVIA
JAYA PT. ANGKASA PURA II CAB. BANDARA
INTERNASIONAL MINANGKABAU
Nama Mahasiswa
: Vandes Alva Putra
Dosen Pembimbing
: 1. Drs. Firdaus, SY, MP
2. Kasman Karimi, SE, M.SI
Inti Sari
: Koperasi merupakan badan hukum yang didirikan orang
perseorangan atau badan hukum koperasi dengan pemisahan
kekayaan para anggotanya sebagai modal untuk menjalankan
usaha. Koperasi Avia Jaya merupakan wadah bagi karyawan
Angkasa Pura II cabang Bandara Internasional Minangkabau
untuk mendapatkan penghasilan tambahan.
Modal koperasi terdiri dari simpanan pokok, simpanan
wajib, dana hibah dan dana cadangan sedangkan laba koperasi
disebut sisa hasil usaha. Tujuan dari penelitian ini adalah
mengetahui pengaruh simpanan pokok, simpanan wajib, dana
hibah dan dana cadangan terhadap sisa hasil usaha baik seccara
parsial maupun secara simultan.
Metode analisis data yang digunkan dalam penelitian ini
yaitu dengan metode Analisis Regresi Berganda dengan
menggunakan SPSS Versi 20. Berdasarkan hasil regresi
didapati model perhitungan Y = 60.973.386,227 - 6,466 X1
- 0,029 X2 + 1,239 X3 - 18,875 X4.
Berdasarkan uji t didapati variabel simpanan pokok,
simpanan wajib dan dana cadangan tidak berpengaruh
signifikan terhadap sisa hasil usaha sedangkan dana hibah
berpengaruh terhadap sisa hasil usaha. Sedangkan berdasarkan
uji f diketahui secara bersama sama simpanan wajib, simpanan
pokok, dana hibah dan dana cadangan berpengaruh terhadap
sisa hasil usaha. Hasil perhitungan nilai adjusted R square
sebesar 0,900 yang berarti bahwa simpanan wajib, simpanan
pokok, dana hibah dan dana cadangan berpengaruh sebesar
90% terhadap sisa hasil usaha sedangkan sisanya 10%
dipengaruhi oleh variabel-variabel lain di luar model tersebut.
Kata Kunci
: Simpanan Pokok, Simpanan Wajib, Dana Hibah, Dana
Cadangan, Sisa Hasil Usaha
Title
: EFFECT OF TOP DEPOSITS, MANDATORY DEPOSITS,
RESERVE FUND AND GRANT FUND TO THE RESULT
OF BUSINESS RESULT IN THE EMPLOYEE
COOPERATION OF AVIA JAYA PT. ANGKASA PURA II
CAB. INTERNATIONAL AIRPORT MINANGKABAU
Student Name
: Vandes Alva Putra
Supervisor
: 1. Drs. Firdaus, SY, MP
2. Kasman Karimi, SE, M.SI
Essence
: Cooperative is a legal entity established by individuals or
cooperative legal entities with the separation of the wealth of
its members as capital to run the business. Avia Jaya
Cooperative is a place for employees of Angkasa Pura II
branch of Minangkabau International Airport to earn
additional income.
Cooperative capital consists of principal savings,
mandatory savings, grant funds and reserve funds whereas the
cooperative's profit is called the remaining results of
operations. The purpose of this study is to determine the effect
of principal savings, mandatory savings, grants and reserve
funds to the rest of the business results either partially or
simultaneously.
The method of data analysis used in this study is by the
method of Multiple Regression Analysis using SPSS Version 20.
Based on the regression results found calculation model Y =
60.973.386,227 - 6,466 X1 - 0,029 X2 + 1,239 X3 - 18,875 X4.
Based on the t test found the main savings variable, mandatory
savings and reserve funds have no significant effect on the rest
of the business results while the grant effect on the remaining
results of operations.
While based on the f test is known together with the
mandatory savings, principal savings, grant funds and reserve
funds affect the remaining results of operations. The
calculation of adjusted R square is 0.900, which means that
mandatory savings, principal savings, grant funds and reserve
funds have an effect of 90% on the remaining business results
while the remaining 10% is influenced by other variables
outside the model.
Keyword
: Main Deposits, Mandatory Deposits, Grant Funds, Reserve
Funds, Remaining Results of Operations.