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  • Rasio Keuangan Terhadap Sisa Hasil Usaha (SHU) (Studi Pada Koperasi Pegawai Republik Indonesia Di Kabupaten Pamekasan Periode 2013-2017)
    Penulis : Devinta Dianasari
    Dosen Pembimbing I : Dr. Chairul Anam, Drs. Ec., M.Kes
    Dosen Pembimbing II :Dr. Hj. Iriani Ismail, Dra., MM.
    Abstraksi

    ABSTRAK Devinta Dianasari, Rasio Keuangan Terhadap SisaHasil Usaha (SHU) (Studi Pada Koperasi Pegawai Rpublik Indonesia di Kabupaten Pamekasan Periode 2013-2017) Dibawah Bimbingan Bapak Dr. Chairul Anam, Drs. Ec., M.Kes danIbu Dr. Hj. Iriani Ismail, Dra., MM. Penelitian ini bertujuan untuk menganalisis pengaruh variabel Current Ratio, Debt Ratio, Net Profit Margin dan Inventory Turnover Terhadap Sisa Hasil Usaha (SHU) pada KPRI di Kabupaten Pamekasan periode 2013-2017. Sampel penelitian ini ditentukan dengan metode purposive sampling. Mengungkapkan dan menyajikan data secara lengkap perhitungan rasio yang digunakan dalam penelitian di dalam RAB tahunan tiap koperasi tahun 2013-2017. Penelitian ini menggunakan 10 sampel koperasi. Penelitian ini menggunakan model regresi linier berganda. Hasil penelitian ini menyimpulkan bahwa secara parsial Current Ratio (CR) berpengaruh negatif dan tidak signifikan terhadap tingkat Sisa Hasil Usaha (SHU). Secara parsial Debt Ratio (DR) berpengaruh positif dan signifikan terhadap Sisa Hasil Usaha(SHU). Secara Parsial Net Profit Margin (NPM) berpengaruh Positif dan signifikan terhadap Sisa Hasil Usaha (SHU). Secara Parsial Inventory Turnover (IT) berpengaruh negatif dan signifikan terhadap Sisa Hasil Usaha (SHU). Kata Kunci : Current Ratio (CR), Debt Ratio (DR), Net Profit Margin (NPM), Inventory Turnover (IT), dan Sisa Hasil Usaha (SHU)

    Abstraction

    ABSTRACT Devinta Dianasari, Financial Ratio On Business Remuneration (SHU) (Study on Indonesian Employees Cooperative in Pamekasan 2013-2017) Under the guidance of Dr. Chairul Anam, Drs. Ec., M. Kes and Dr. Hj. Iriani Ismail, Dra., MM. The aims oh this study are to determine the effect of the Current Ratio, Debt Ratio, Net Profit Margin and Inventory Turnover employees productivity variables on Operating Results (SHU) at KPRI in Pamekasan 2013-2017. The samples of this study were done by purpossive sampling method. Preparing and presenting the complete data of the ratio in this study is got from annual RAB of each cooperative during 2013-2017. This study used 10 cooperatives as samples and used multiple linear regression models. Using this analysis, the results showed that partially, Current Ratio (CR) has a negative effect and not significant on Operating Results (SHU); Debt Ratio (DR) has a positive and significant effect on Operating Results (SHU); Net Profit Margin (NPM) has a positive and significant effect on Operating Results (SHU); and Inventory Turnover (IT) has a negative and significant effect on Operating Results (SHU). Keywords: Current Ratio (CR), Debt Ratio (DR), Net Profit Margin (NPM), Inventory Turnover (IT), and Remaining Operating Results (SHU)

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