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p-Index From 2021 - 2026
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All Journal Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
sabrina
Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia

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Pengaruh Modal, Persediaan, dan Biaya Gaji Karyawan terhadap Laba Bersih di Koperasi Sekolah X Tahun 2024–2026 sabrina; Miya Dewi; Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 6 (2026): SEPTEMBER 2026
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i6.279

Abstract

This study aims to analyze the effect of capital, inventory, and employee salary costs on net profit at Koperasi Sekolah X for the 2024–2026 period. The research uses a quantitative method with documentation as the data collection technique. The data consist of financial records for the 2024–2026 period. Data analysis includes classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using SPSS. The results show that capital has a significant effect on net profit with a significance value of 0.029. Inventory has a significant effect on net profit with a significance value of 0.000 and a negative direction. Employee salary costs also have a significant effect on net profit with a significance value of 0.000 and a positive direction. Simultaneously, capital, inventory, and employee salary costs have a significant effect on net profit. These findings indicate that financial management of capital, inventory, and employee salary costs is closely related to changes in the net profit of the cooperative during the research period.
Co-Authors Miya Dewi Rika