Pengaruh Modal, Jumlah Anggota dan Aset Tetap terhadap Sisa Hasil Usaha pada Koperasi Syariah Rinjani Perkasa

Susi Oktaviani, Rohma Septiawati, Ihsan Nasihin
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Abstract

Cooperatives as different entities are expected to be able to plan and provide financial reports by understanding the appropriate PSAK. In this examination PSAK Syariah No. 102. The dangerous characteristic that is the focal point of this examination is the striking uncertainty in the Remaining Work Results (SHU) of Rinjani Perkasa's Sharia Assistant during the 2018-2022 period. This exploration was led at Rinjani Perkasa Sharia Agreeable. This kind of quantitative expressive exploration. The type of information for this examination is optional information. Information checking techniques use the Enlightenment Test, Exemplary Suspicion Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Assurance Test, Investigation of Various Direct Relapses and Speculation Test with the SPSS 26 investigation tool. The consequences of this research clearly affect the capital variable on the rest. organizational results. The variable number of individuals has a negative impact on excess business results. Resource factors continue to impact the remaining business results. Apart from that, capital factors, number of individuals and fixed resources also have an impact on excess business results.
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资本、成员人数和固定资产对 Koperasi Syariah Rinjani Perkasa 公司剩余经营成果的影响
合作社作为不同的实体,应能够通过了解适当的 PSAK 来规划和提供财务报告。在本次审查中,PSAK Syariah 第 102 号。作为本次审查重点的危险特征是 Rinjani Perkasa 的伊斯兰教法助理在 2018-2022 年期间的剩余工作成果(SHU)中存在显著的不确定性。这项探索是在 Rinjani Perkasa Sharia Agreeable 领导的。这种定量表达式探索。这次考察的信息类型是可选信息。信息检查技术使用SPSS 26调查工具进行启发性测试、由正常性测试、多共线性测试、异方差测试、自相关测试、保证测试、各种直接复发的调查和推测测试组成的典范怀疑测试。研究结果表明,资本变量对其他组织结果有明显影响。个人数量变量对超额经营成果有负面影响。资源因素继续影响剩余经营成果。除此之外,资本因素、人数和固定资源也会对超额经营成果产生影响。
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