scholarly journals PENGARUH PENDAPATAN TERHADAP SHU PADA KOPERASI KPRI PKS KOTA SUKABUMI

account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Zain Lizsa ◽  
Tia Ernawati

PENGARUH PENDAPATAN TERHADAP SHU  PADA KOPERASI KPRI PKS KOTA SUKABUMI Zain [email protected] Akuntansi, AMIK Citra Buana IndonesiaTia ErnawatiKomputerisasi Akuntansi, AMIK Citra Buana [email protected]  ABSTRACTThe aims of this reseach is  to determine the effect of the level revenue to SHU(profit) Cooperative KPRI PKS of Sukabumi. Descriptive research with quantitative approach in which the unit of analysis is  the  Cooperative's  financial  statements  KPRI  PKS  in  Sukabumi  and  samples  are  the  revenue account and SHU from 2010 until 2014. The data analysis was conducted using simple regression and correlation and regression. Data collected through the method of documentation, interviews, and literature. Based on the results of research there is no significant effect between revenue against SHU cooperative wich low relation and negatif. Based on the results of research and discussion suggested necessary efforts to improve financial performance specially quality of revenue and SHU by empowering all business units.  Keywords: Revenue, SHU, and Financial Statements ABSTRAKPenelitian bertujuan untuk mengetahui pengaruh Pendapatan terhadap SHU Koperasi KPRI PKS Kota Sukabumi. Jenis penelitian deskriptif dengan pendekatan kuantitatif dimana Unit analisis adalah laporan keuangan Koperasi KPRI PKS di Kota Sukabumi dan sampel adalah pendapatan dan SHU koperasi tahun buku 2010 s.d 2014. Analisis data dilakukan dengan metode regresi dan korelasi secara sederhana dan berganda. Data dikumpulkan melalui metode dokumentasi, wawancara,dan studi pustaka. Berdasarkan hasil penelitian diketahui terdapat pengaruh yang tidak signifikan antara pendapatan  terhadap  SHU  koperasi  KPRI PKS  dengan  keeratan  rendah  dan  hubungan  negatif. Berdasarkan hasil penelitian dan pembahasan disarankan perlu upaya untuk memperbaiki kinerja keuangan khususnya kualitas pendapatan dan SHU dengan memberdayakan seluruh unit usaha.Kata kunci: Pendapatan, SHU, dan Laporan Keuangan

2020 ◽  
Vol 7 (2) ◽  
pp. 6-12
Author(s):  
Jumriani Jumriani

Influence of accountability, quality of service, belief Muzakki on loyalty Muzzak. This research aims to discuss the influence of accountability, quality of service, trust Muzakki against Muzzaki loyalty to the institution Muzakki Management Institute Infaq (LMI) Surabaya. The research method is using a quantitative approach. The Unit of analysis in research is to use respondents Muzzaki for 100 Muzzaki in the area of Surabaya, with the research instrument using the questionnaire in the area of Surabaya, and the method of data analysis using multiple linear regression. The results showed that the simultaneous influence was positive and significant and partiality that accounting was influential towards Muzzaki loyalty, the quality of service was influential on Muzzaki loyalty, and Muzzaki's belief had an effect on Muzzaki loyalty.


2021 ◽  
Vol 1 (1) ◽  
pp. 19-29
Author(s):  
Jumriani Jumriani

Effect of accountability, quality of service, trust Muzakki on loyalty to Muzakki. This research aims to discuss the influence of accountability, quality of service, trust Muzakki on Muzakki loyalty to the institution Muzakki Management Institute Infaq (LMI) Surabaya. The research method is using a quantitative approach. The Unit of analysis in research is to use respondents Muzakki for 100 Muzakki in the area of Surabaya, with the research instrument using the questionnaire in the area of Surabaya, and the method of data analysis using multiple linear regression. The results showed that the simultaneous influence was positive and significant and partiality that accounting was influential towards Muzakki loyalty, the quality of service was influential on Muzakki loyalty, and Muzakki's belief had an effect on Muzakki loyalty


2018 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Nuraini Nuraini ◽  
Azhar Muttaqin

This research aims to know the correlation between implementation of mudharabah and the profitability in the Bank Syari’ah Mandiri. Quantitative approach was used in this research with Bank Syari’ah Mandiri as the subject. The research based on mudharabah development in Bank Syariah Mandiri, and it was observed from the data of financial statements that have been published in 2012 to 2016. The method is collecting data from Bank Syariah Mandiri financial statements in 2012 to 2016 and observing the data. Independent variable in this research is mudharabah and its dependent variable is profitability. The statistical method of data analysis used is a simple regression. The result showed that mudharabah as independent variable has correlation with profitability as dependent variable. It could be seen from the significant value which is 0,023 <0,05. Based on the significant value of the coefficient table can be said that mudharabah has a correlation with profitability positively and significantly, which is 0.023 <0.05.


2018 ◽  
Vol 4 (2) ◽  
pp. 15-26
Author(s):  
Alfan Rahman ◽  
Agus Yudiawan

In developing a madrasa, it requires a leader or madrasa head who is capable and has leadership skills. the quality of madrasas is determined by the quality of madrasa head leadership. The madrasa head can successfully lead the madrasa if he understands the existence of a madrasa as a complex and unique organization, and is able to carry out his role as a leader, manager, administrator and supervisor. In order to carry out their duties properly, a madrasa head needs to have professional subordinates, in this case, the teacher. Every step of a teacher in dealing with every task and responsibility entrusted to him needs to be carried out as well as possible. This is the meaning of professionalism itself. The purpose of this research is to prove the influence between the implementation of the duties of the madrasah headteacher professionalism. This study uses a quantitative approach to the type of descriptive research and data analysis using the SPSS 16 For Windows program. The population in this study were all teachers in Sorong City Model MTs, totaling 43 people as respondents. The results of the data analysis showed that there was an influence between the implementation of the duties of the madrasah headmaster on the professionalism of teachers in the Sorong City Model MTs, which only affected 10.5%, the rest of which was 89.5% influenced by other factors.


Author(s):  
Monica Olivia

This study aims to examine the comparison of the financial performance of  bni syariah banks and conventional bni banks using the CAMEL method, in the period 2014-2018. The method used in this study is a descriptive research method, with a quantitative approach. The type of data used is secondary data, in the form of company financial statements. The test was carried out using the Independent Sample T-Test method using the SPSS 20 program. The results of this study indicate that car and fdr/ldr are not significant differences, but npf/npl, bopo and roa are significant differences between bni syariah banks and conventional bni banks. Keywords : Bank BNI Syariah, Conventional BNI Bank, CAMEL, CAR, FDR/LDR, NPF/NPL/BOPO, ROA


2019 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Hanifa Assofia

<p>This research aims to find out how Bank Aceh's financial performance after conversion in terms of earnings and capital. The type of research used is quantitative descriptive research. The data collection method used is the documentation method based on the data in the form of quarterly financial statements for the 2016-2018 period published. The method of data analysis in this study is by using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that Bank Aceh's financial performance in terms of profitability ranks 2, with the definition that profitability is adequate, profit exceeds the target and supports the growth of bank capital. Bank Aceh's decision to convert to sharia as a whole was a very appropriate decision because it was able to show good performance, besides that it also supported the Aceh Government in carrying out its programs to enforce Islamic law. Bank Aceh's financial performance in terms of capital also ranks 2, with the definition that banks have adequate capital quality and adequacy relative to their risk profile, which is accompanied by strong capital management in accordance with the characteristics, scale of business and the complexity of the bank's business.</p>


2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.


2019 ◽  
Vol 14 (1) ◽  
pp. 48-63
Author(s):  
Purwanto Purwanto

As a business institution, the objectives of Islamic banking is profitability. The profit can be achieved if Islamic banking distributes financing both with the principle of buying and selling, profit sharing or services. The focus of the study was on financing with the principle of profit sharing (Mudharabah and Musyarakah). Profit sharing has been studied as a variable that can increase profitability, but there are no definite conclusions. Thus it is necessary to study whether the actual financing of profit sharing affects the level of profitability directly or through certain business categories. The type of research is causality research with a quantitative approach. The population is Sharia Commercial Banks and Sharia Business Units in the period of January 2016 to December 2018. The data analysis uses Partial Least Square (PLS). The results shows that financing with profit sharing principles is proven to directly have an influence on profitability but in a negative coefficient. This study also shows that the higher the profit sharing financing, the lower the level of profitability. However, when the revenue sharing is channeled through SMEs and non-SMEs, the results become positive and significant to profitability


Author(s):  
Khairuddin Hasan

Teachers are required to have four competencies in carrying out education. The four competencies are closely related to the quality of education. This study highlights one of four competencies, namely personality competence. The purpose of this study is to see how much influence the teacher's personal competence on student motivation. This type of research is an associative research with a quantitative approach. This study uses simple regression analysis to see the effect of variable (X) on variable (Y). The results showed that the influence of teacher personality competencies on student motivation. Although the effect is not strong, but it concludes that one way to increase student motivation is to improve the teacher's personal competence.


Author(s):  
Fitri Sagantha

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks


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