Analisis Faktor Pencetus Sisa Hasil Usaha pada Koperasi Sisa Hasil Usaha Se-Kabupaten Jepara

Abstract

The purpose of this study is to analyze the factors that trigger SHU in multi-business cooperatives in Jepara. The object of this research is the multi-business cooperative in Jepara district. The method of data collection in this study uses the method of literature study and documentation carried out at the Department of Cooperatives, small and medium enterprises, Manpower and Transmigration, Jepara. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the factors that trigger SHU are the number of members, cooperative assets, business volume, own capital and external capital. The results of the t-test analysis show that the number of members, cooperative assets, own capital and outside capital have a positive effect on SHU, while the variable volume of business has a negative effect on the SHU.