PENGARUH PENDAPATAN, BIAYA OPERASIONAL DAN SIMPAN PINJAM TERHADAP SISA HASIL USAHA (SHU) (Studi Empiris KSP Swamitra Mitra Bahari Tegal Pada Tahun 2018-2020)

Abstract

This research aims to find out the effect of income, operating costs, and savings and loans on the rest of the business results. This is due to the alleged lack of optimization of the company in increasing revenue and savings and borrowing and in controlling the company's operating costs, thus making the rest of the company's business results (SHU) fluctuating. The population in this study is the financial statements of Swamitra Mitra Bahari Tegal savings cooperatives for the period 2018 to 2020, while the samples used in this study are income, operating expenses, saving loans, and the remaining business results (SHU) in the financial statements of Swamitra Mitra Bahari Tegal savings and loan cooperatives for the period 2018-2020. The data used is secondary data. Hypothesis testing using SPSS 20 (2021). The results showed that: 1) revenue had a significant effect on the remaining business results (SHU), 2) Operating expenses have a significant effect on the remaining business results (SHU), 3) savings and loans have no significant effect on the remaining business results (SHU), 4) income, operating expenses and savings simultaneously significantly affect the remaining business results (SHU).