PENGARUH VOLUME USAHA KOPERASI TERHADAP SISA HASIL USAHA (SHU) KOPERASI DI INDONESIA (PERIODE 2006 – 2021)

Abstract

This study aims to analyse the relationship between business volume (turnover) and residual income
(SHU) of koperasi in Indonesia during the period 2006-2021. Quantitative descriptive method was
used using secondary data from the Central Bureau of Statistics (BPS) and simple linear regression
analysis. The results of this study indicate that the data is normally distributed, there is a linear
relationship between business volume and residual income, no heteroscedasticity, and no
autocorrelation in the research data. Regression analysis shows that business volume has a
significant influence on the remaining results of the cooperative. Each increase of Rp. 1 in business
volume is followed by an increase of Rp. 0.001 in residual income. These results provide a better
understanding of the factors that influence the economic performance of koperasi in Indonesia and
can serve as a foundation for future economic policy planning.