Ira Nay, Alina Jeni Juita, Stanis Man, Adiutrix Maria Irayanti Seran

PENGARUH SIMPANAN, PINJAMAN, DAN KREDIT LALAI TERHADAP PEROLEHAN SHU PADA KOPDIT SWASTI SARI KOTA KUPANG

Introduction

Pengaruh simpanan, pinjaman, dan kredit lalai terhadap perolehan shu pada kopdit swasti sari kota kupang. Pelajari pengaruh simpanan, pinjaman, dan kredit lalai terhadap perolehan Sisa Hasil Usaha (SHU) pada Kopdit Swastisari Kupang. Analisis regresi kuantitatif menunjukkan pengaruh signifikan.

Abstract

Dalam koperasi, Sisa Hasil Usaha (SHU) merupakan tolok ukur keberhasilan pengelolaan dana anggota. Besarnya SHU berpengaruh langsung terhadap kesejahteraan anggota karena akan dibagikan sebagai jasa modal atau jasa usaha. Kajian ini penting dilakukan untuk memahami faktor-faktor finansial yang memengaruhi SHU agar pengurus koperasi dapat mengoptimalkan pengelolaan usaha. Selama lima tahun jumlah simpanan anggota mengalami banyak perubahan, terutama mulai 2021 menurun drastis. Sedangkan data jumlah pinjaman menunjukkan peningkatan, data kredit lalai mengalami penurunan. Namun perolehan SHU anggota selama lima tahun justru mengalami peningkatan. Tujuan penelitian ini untuk mengkaji pengaruh jumlah simpanan anggota (X1), pinjaman (X2), kredit lalai (X3) terhadap perolehan SHU (Y) Kopdit Swastisari Kupang. Pendekatan yang digunakan adalah studi kuantitatif dengan analisis statistik. Populasi penelitian adalah data laporan keuangan selama lima tahun (2019-2023) dengan sampel sebanyak 60 data keuangan. Analisis regresi linear berganda menunjukkan bahwa nilai konstanta (a) memiliki nilai positif yaitu sebesar 3.157. Koefisien regresi X1 sebesar 0,002 bernilai positif. koefisien regresi X2 sebesar 0,001. Besarnya koefisien regresi X3 sebesar 0,022 bernilai positif. Sedangkan berdasarkan analisis inferensial menunjukkan bahwa secara parsial jumlah simpanan (X1), pinjaman (X2), kredit lalai (X3) berpengaruh signifikan terhadap perolehan SHU (Y) Kopdit Swastisari Kupang.

Review

This study delves into a highly relevant area of cooperative management by examining the influence of member savings, loans, and non-performing loans (kredit lalai) on the Sisa Hasil Usaha (SHU) at Kopdit Swastisari Kupang. The abstract clearly articulates the importance of SHU as a key performance indicator directly linked to member welfare, making this research crucial for optimizing cooperative operations. Utilizing a quantitative approach with multiple linear regression analysis on five years of financial data, the research aims to provide empirical insights into the factors driving SHU, a fundamental metric for any cooperative's success and sustainability. The research presents an interesting set of findings. It indicates that member savings (X1) and loans (X2) both have a positive and significant impact on SHU, which aligns with general expectations of how these core activities contribute to a cooperative's profitability. However, the abstract also reports a positive coefficient (0.022) and significant influence of "kredit lalai" (non-performing loans) on SHU. This particular finding is highly counter-intuitive, as an increase in non-performing loans would typically be expected to negatively impact, rather than positively contribute to, a cooperative's surplus. This specific result warrants a detailed explanation and robust theoretical justification within the full paper. While the abstract provides a valuable overview of the study's objective and core findings, a full review would benefit from more comprehensive information on the analytical framework and the robustness of the results. Specifically, the paper should elaborate on the theoretical underpinnings that could explain the positive relationship between "kredit lalai" and SHU. Furthermore, including key model diagnostics such as the R-squared value, F-statistic, and a discussion of the practical significance of the coefficients alongside their statistical significance would strengthen the paper. Despite these points for further elaboration, this study offers important initial insights for cooperative managers into the financial drivers of SHU and sets the stage for a deeper understanding of cooperative financial dynamics.

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