ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM DI BANDUNG

Author

Assoc. Prof. Wati Aris Astuti, S.E., M.Si,. Ak., CA.

Abstrak

Savings and Loans Cooperative is a business activity that collects and distributes funds to its members at low interest rates, where the objective of the cooperative is to advance the welfare of members in particular and society in general and participate in building a national economic order in order to create an advanced, just and prosperous society. The purpose of this article is to find out how much the remaining business results obtained by the Savings and Loan Cooperative during its operations, supported by the amount of wealth owned by the cooperative, both in liquid wealth and immovable wealth and capital obtained from members of the Savings and Loan Cooperative. In this article, the research method used is descriptive verification with the unit of analysis for Savings and Loans Cooperatives in Bandung with a population of annual financial reports and samples taken from the 2016-2019 reports. The results of this study are expected to provide benefits for savings and loan cooperatives and what steps the cooperative must take so that the remaining results of its business continue to increase with the wealth and capital it owns.