Hermawanti, Susi and Cahyaningsih, Cicilia Sehvi (2023) Pengaruh Modal Anggota, Modal Lembaga dan Pinjaman terhadap Sisa Hasil Usaha (SHU) pada KSP Credit Union Satu Hati Sendangrejo Yogyakarta. Analisis: Jurnal Bisnis dan Akuntansi, 24 (1). pp. 44-57. ISSN 1978-9750

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Abstract

This research aims at determining the effect of members’ capital, institution’s capital, and loans towards remaining business proceeds. The existence of Satu Hati Credit Union (CU) really helps the community in saving and borrowing for micro business capital and household needs. Satu Hati CU members tend to prefer saving rather than borrowing. The fewer members borrowing will cause the CU's income from loan interest decrease. Reduced income will cause the remaining business proceeds earned decrease as well, so that the remaining business proceeds distributed to the members will also decrease. Apart from that, the capital availability of Satu Hati CU institution is also inadequate, whereas the institution's capital is useful in increasing income through long-term investments. The research results show that there is no significant influence among members’ capital, institutional capital, and loans on remaining business proceeds. The low remaining business proceeds is due to members tending to save rather than to borrow, and the non-ideal capital availability of the institution.

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