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

Vandes Alva Putra, Vandes Alva Putra and Firdaus Sy, Firdaus Sy and Kasman Karimi, Kasman (2018) 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. Diploma thesis, UNIVERSITAS BUNG HATTA.

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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.

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