Pengaruh Kinerja Keuangan Terhadap Sisa Hasil Usaha pada Koperasi Simpan Pinjam Pengembangan Pedesaan (KSP3) Botombawo Kecamatan Hiliserangkai Kabupaten Nias

Abstract

Abstrak: Penelitian ini dilaksanakan pada Koperasi Simpan Pinjam Pengembangan Perdesaan (KSP3) Cabang Botombawo Kecamatan Hiliserangkai Kabupaten Nias. Dalam penelitian ini, peneliti mengambil sampel sebanyak 29 orang yaitu pengurus KSP3 Botombawo Kecamatan Hiliserangkai Kabupaten Nias. Kemudian jenis data yang digunakan peneliti dalam penelitian ini, yaitu data primer dan data sekunder. Kedua jenis data ini dapat diperoleh dengan cara observasi dan wawancara. Seterusnya, data yang sudah diperoleh dari objek penelitian, maka selanjutnya peneliti akan menganalisa dengan teknik analisa data deskriptif kuantitatif. Dari hasil penelitian diperoleh hasil perhitungan koefisien korelasi antara variabel X yakni Kinerja Keuangan dan variabel Y yakni Sisa Hasil Usaha diperoleh rhitung (rxy) = 0,371 jika dikonsultasikan pada tabel harga kritik r product moment untuk interval kepercayaan 5% setelah di hitung ternyata r hitung = 0,371 > dari rtabel = 0,367. Dengan demikian dapat disimpulkan bahwa ada pengaruh yang kuat atau positif antara Kinerja Keuangan terhadap Sisa Hasil Usaha pada KSP3 Botombawo. Sumbangan Kinerja Keuangan tersebut terhadap Sisa Hasil Usaha adalah = 13,76%. Berdasarkan kriteria pengujian hipotesis ternyata Ha diterima dan Ho ditolak dimana Ha adanya pengaruh dan Ho tidak adanya pengaruh, sebab t hitung = 2,077 > t tabel = 2,052 sehingga dapat dinyatakan adanya pengaruh Kinerja Keuangan (X) terhadap Sisa Hasil Usaha (Y) di KSP3 Botombawo Kecamatan Hiliserangkai Kabupaten Nias.

Kata Kunci : Kinerja Keuangan Pendapatan dan SHU

Abstract: This research was conducted at the Village Development Savings and Loan Cooperative (KSP3) Botombawo Branch, Hiliserangkai District, Nias Regency. In this study, researchers took a sample of 29 people, namely the administrators of KSP3 Botombawo, Hiliserangkai District, Nias Regency. Then the types of data used by researchers in this study, namely primary data and secondary data. Both types of data can be obtained by means of observation and interviews. Then, the data that has been obtained from the object of research, then the researcher will analyze with quantitative descriptive data analysis techniques. From the research results obtained the results of the calculation of the correlation coefficient between variable X, namely financial performance and variable Y,

namely the remaining business results obtained rcount (rxy) = 0.371 if consulted on the critical price table r product moment for the 5% confidence interval after the calculation turns out r count = 0.371 > from r table = 0.367. Thus it can be concluded that there is a strong or positive influence between Financial Performance on the Remaining Business Results at KSP3 Botombawo. The contribution of financial performance to the remaining business results is = 13.76%. Based on the hypothesis testing criteria, it turns out that Ha is accepted and Ho is rejected, where Ha is affected and Ho has no influence, because t count = 2.077> t table = 2.052 so that it can be stated that there is an effect of Financial Performance (X) on the Remaining Operating Results (Y) in KSP3 Botombawo Hiliserangkai District, Nias Regency.

Keywords: Financial Performance, Income and SHU