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All Journal Jurnal Sosial Ekonomi Pertanian Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Pajak dan Keuangan Negara (PKN) JIA (Jurnal Ilmiah Agribisnis) : Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian
Istiqomah Istiqomah
Universitas Jenderal Soedirman
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences Veterinary

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Journal : JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI

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Does Turnover Mediate the Relationship between Cooperative Capital and Surplus (SHU)? Istiqomah Istiqomah; Lilis Siti Badriah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2872

Abstract

Previous studies have indicated that the direct influence of cooperative capital on surplus (SHU) is linear and positive.However, how the capital can increase surplus has not been formally explained.Therefore, in this article the authors try to explain the mechanism of the influence of cooperative capital on surplus (SHU) by including turnover as an intervening variable in the relationship between cooperative capital and surplus.This study used secondary data which consist of cooperative capital, surplus, and business turnover from 43 cooperatives in Indonesia recorded in the annual report of the Ministry of Cooperatives and MSMEs 2016. Cooperative capital, surplus, and trunover are measured in rupiah. Path analysis was employed to analyze the data. The effect of mediation was tested by the causal method developed by Baron & Kenny and the product of coefficient method developed by Sobel. The results indicate that turnover perfectly mediates the relationship between cooperative capital and surplus. This research contributes to the lacking formal logical explanation of the relationship between cooperative capital and surplus, that is, cooperative capital encourages business turnover which eventually increases surplus. Therefore, cooperatives in Indonesia should be able to increase cooperative capital, especially internal capital or supporting external capital. In addition, the government should also encourage efforts to develop and promote cooperatives in Indonesia by making policies to facilitate financial access for cooperatives
Does Turnover Mediate the Relationship between Cooperative Capital and Surplus (SHU)? Istiqomah Istiqomah; Lilis Siti Badriah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2872

Abstract

Previous studies have indicated that the direct influence of cooperative capital on surplus (SHU) is linear and positive.However, how the capital can increase surplus has not been formally explained.Therefore, in this article the authors try to explain the mechanism of the influence of cooperative capital on surplus (SHU) by including turnover as an intervening variable in the relationship between cooperative capital and surplus.This study used secondary data which consist of cooperative capital, surplus, and business turnover from 43 cooperatives in Indonesia recorded in the annual report of the Ministry of Cooperatives and MSMEs 2016. Cooperative capital, surplus, and trunover are measured in rupiah. Path analysis was employed to analyze the data. The effect of mediation was tested by the causal method developed by Baron & Kenny and the product of coefficient method developed by Sobel. The results indicate that turnover perfectly mediates the relationship between cooperative capital and surplus. This research contributes to the lacking formal logical explanation of the relationship between cooperative capital and surplus, that is, cooperative capital encourages business turnover which eventually increases surplus. Therefore, cooperatives in Indonesia should be able to increase cooperative capital, especially internal capital or supporting external capital. In addition, the government should also encourage efforts to develop and promote cooperatives in Indonesia by making policies to facilitate financial access for cooperatives
Co-Authors Amin Isnanto Chica Anditia Pratiwi Dwita Aprilia Floresti Dyah Setyorini Gunawan Hesti Septianingsih Lilis Siti Badriah Neni Safitri Neni Widayaningsih Neni Widyaningsih Purnomo, Sodik Dwi Ratna Setyawati Gunawan Ryan Saiful Ghani Suharno Suharno Suprapto Suprapto Uni Wuriyaningrum Wulan Anggraini