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Pengaruh Likuiditas dan Solvabilitas Terhadap Rentabilitas Modal Sendiri pada PKPRI di Kabupaten Simalungun Ady Inrawan; Jubi Jubi; Hery Pandapotan Silitonga; Acai Sudirman
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3461

Creating a just and prosperous society is one of the ideals or goals of Indonesia's national development. Various types of businesses are carried out to obtain venture capital in conducting economic activities, the existence of financial institutions, especially cooperatives, is participating in supporting business capital. This study aims to (1) test and analyze the effect of liquidity on the profitability of their own capital, (2) test and analyze the effect of solvency on the profitability of their own capital, (3) test and analyze the effect of liquidity and solvency together on the profitability of their own capital. The data used is quantitative data sourced from secondary data. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) liquidity does not affect the profitability of equity capital, (2) solvency affects the profitability of equity capital, (3) liquidity and solvency together influence the profitability of equity capital.

ANALISIS LEVERAGE DAN AKTIVITAS DALAM MENGENDALIKAN PROFITABILITAS PADA PT ASTRA OTOPARTS, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Deby Rizki Amanda Lubis; Jubi Jubi; Ady Inrawan; Ernest Grace
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research to know: 1. The description of leverage, activity and profitability at PT Astra Otoparts, Tbk which are listed on the Indonesia Stock Exchange. 2. What factors are cause profitability at PT Astra Otoparts, Tbk which are listed on the Indonesia Stock Exchange tend to decline. This research was conducted using Qualitative Descriptive Analysis and Inductive Analysis. This research was conducted based on secondary data from company financial statements obtained from the Indonesia Stock Exchange. The results of the study can be concluded that: 1. Leverage as measured by Debt to Assets Ratio (DAR) fluctuates and tends to increase. 2. Activities measured by Working Capital Turnover (WCT) fluctuate and tend to increase. 3. Profitability as measured by fluctuating Return On Assets (ROA) tends to decrease. 4. Factors that cause decreased profitability are increased business debt, increased inventory and increased cost of goods sold so that the resulting profit decreases. The results of the study suggest: 1. It is best if the company needs to review the use of corporate debt in financing its activities by carrying out control of accounts receivable and strict supervision and evaluation periodically, so that the risk of such debts can be minimized. 2. It is better for the company to pay more attention to the management of supplies effectively and efficiently so as to produce increased sales. Effective inventory management also needs to pay attention to inventory storage so as not to overload, both obsolete inventory and unsold inventory. 3. It is better for the company to pay more attention to using its assets to generate high sales accompanied by an increase in profit after tax owned by the company to produce good profits. On the other hand the company must also consider the level of operating expenses so as not to over-pressure profits. Keywords: Leverage, Activity, and Profitability

PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Riska Andriani; Jubi Jubi; Ady Inrawan; Christine Dewi Nainggolan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value

PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Devivi Devivi; Jubi Jubi; Elly Susanti; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Tujuan dari penelitian ini adalah untuk mengetahui, gambaran likuiditas, ukuran perusahaan, profitabilitas dan nilai perusahaan serta pengaruh likuiditas, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia baik secara simultan maupun parsial. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia periode 2013-2017. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data menggunakan uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi, keofisien determinasi, dan uji hipotesis.Hasil penelitian ini menunjukkan bahwa: 1. Nilai rata-rata likuiditas berfluktuasi dan cenderung meningkat. 2. Nilai rata-rata ukuran perusahaan mengalami peningkatan. 3. Nilai rata-rata profitabilitas mengalami fluktuasi dan cenderung menurun. 4. Nilai rata-rata nilai perusahaan mengalami fluktuasi dan cenderung menurun. 5. Hasil regresi linear berganda diperoleh hasil likuiditas berpegaruh negatif, ukuran perusahaan dan profitabilitas berpengaruh positif terhadap nilai perusahaan. 6. Hasil pengujian koefisien korelasi dan determinasi terdapat hubungan yang sangat kuat antara variabel independen likuiditas, ukuran perusahaan, profitabilitas dengan variabel dependen nilai perusahaan dan sedikit dipengaruhi oleh faktor lain. 7. Hasil pengujian hipotesis secara simultan dan parsial diperoleh hasil likuiditas, ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan.Hasil penelitian menyarankan manajemen perusahaan untuk melakukan pengoptimalan kinerja keuangannya. Pengelolaan keuangan yang maksimal dapat membuat perusahaan memperoleh laba maksimal dan membuat perusahaan dapat membagikan dividen yang cukup besar kepada investor dan kondisi ini akan menarik minat investor untuk menanamkan dananya di perusahaan. Kata Kunci : Likuiditas, Ukuran Perusahaan, Profitabilitas dan Nilai Perusahaan AbstractThis research’s aim is to know, the description of liquidity, firm size, profitability and firm value and Influence of Liquidity, Firm Size and Profitability on Firm Value in Automotive and Components Sub-Sector Companies listed on Indonesia stockeExchange as a simultaneously or partially.This research was conducted with qualitative descriptive analysis and quantitative descriptive analysis. The sample of this research is Automotive and Components Sub-Sector Companies listed on Indonesia stocke exchange period 2013-2017. Data was collected by documentation method. Data analysis techniques used are the classical assumption test, multiple linear analysis, correlation coefficient, determination coefficient and hypothesis test.The result of this research show that: 1. The average value of liquidity fluctuated and tended to increase. 2. The average value of firm size increase. 3. The average value of profitability fluctuated and tended to decrease. 4. The average value of firm value fluctuated and tended to decrease. 5. The results of multiple linear regression obtained results of liquidity has a negative influence, firm size and profitability have a positive influence on firm value. 6. The result of correlation and determination coefficient have a very strong correlation between independent variables of liquidity, firm size, profitability and dependent variables firm value and slightly influenced by other factor. 7. The result of hypothesis on simultaneous and partially of liquidity, firm size and profitability have a significant influence on firm value.The result of this research suggest the company management can optimize their financial performance. The entity’s greatest performance can give entity maximum revenue, and this make the entity enable to distribute significant dividend to investors, and this situation will draw investor’s attention to invest in the company. Keywords : Liquidity, Firm Size, Profitability and Firm Value

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wisnu Wardana; Jubi Jubi; Ady Inrawan; Musa Fernando Silaen
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The results of this study can be summarized as follows, the average CTO tends to decrease, the average RTO tends to increase, the average ITO tends to decrease and the average ROA tends to decrease. The results of testing multiple linear regression are known that Cash Turnover and Inventory Turnover have a positive effect while Accounts Receivable has a negative effect on profitability in Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. The correlation coefficient test results have a low relationship between Cash Turnover, Accounts Receivable Turnover and Inventory Turnover with profitability. While the coefficient of determination (R Square) states profitability is influenced by Cash Turnover, Accounts Receivable Turnover and Inventory Turnover. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability partially. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability simultaneously The suggestions for company in this research is that companies should optimize asset management, companies should maintain and improve cash turnover, accounts receivable turnover and inventory turnover in order to increase company profits Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover and Profitability

ANALISIS PERBANDINGAN KINERJA KEUANGAN PT MULTISTRADA ARAH SARANA, Tbk DAN PT GOODYEAR INDONESIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN MENGGUNAKAN METODE DU PONT SYSTEM Rizki Fadilla Nasution; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are : 1. to find out the financial performance of PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method. 2. to find out what factors cause differences in the financial performance of PT PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method. The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques.This result of this research be conclused as 1. The financial performance of PT Multistrada Arah Sarana, Tbk is said to be unfavorable because of the company’s ability to profit from sales, assets and equity decreases. 3. Factors that cause the differences between the two companies are the high cost of goods sold and the cost that cause losses to the company, accumulated invenory that reduces sales and company profits, the high total assets of total equity and increased share capital and additional capital causes companies to be unable restore equity.The results of the analysis suggest that both companies are expected to further increase sales and reduce costs that are detrimental to the company in order to be able to increase profits. Keywords: Analysis of Du Pont Sytem, Net Profit Margin, Asset Turnover, Return On Asset, EquityMultiplier, Return On Equity and Financial Performance.

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Evryl Claudia Tarigan; Jubi Jubi; Ady Inrawan; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan penelitian ini adalah untuk mengetahui: 1. Gambaran likuiditas, profitabilitas, kebijakan dividen, dan nilai perusahaan. 2. Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial. 3. Kemampuan kebijakan dividen dalam memoderasi hubungan likuiditas dan profitabilitas dengan nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia secara parsial. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi dan determinasi serta uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Likuiditas, profitabilitas, dan kebijakan dividen mengalami peningkatan sedangkan nilai perusahaan mengalami penurunan. 2. Hasil pengujian regresi linear berganda tanpa variabel moderating diketahui bahwa likuiditas berpengaruh negatif, sementara profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Hasil pengujian regresi linear berganda dengan variabel moderating diketahui bahwa kebijakan dividen memperkuat hubungan likuiditas dengan nilai perusahaan, sementara kebijakan dividen memperlemah hubungan profitabilitas dengan nilai perusahaan. 4. Hasil uji hipotesis pertama dapat disimpulkan bahwa likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Sedangkan secara parsial likuiditas berpengaruh tidak signifikan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan 5. Hasil uji hipotesis kedua dapat disimpulkan bahwa kebijakan dividen mampu memoderasi namun tidak signifikan hubungan likuiditas dan profitabilitas dengan nilai perusahaan secara parsial.Saran yang dapat diberikan adalah sebaiknya perusahaan mengelola aset lancarnya secara efisien, lebih produktif dalam mengelola aset dalam meningkatkan laba perusahaan, menjaga profitabilitas tetap meningkat dan meningkatkan pembagian dividen. Kata Kunci : Likuiditas, Profitabilitas, Kebijakan Dividen dan Nilai PerusahaanAbstract The aim of this research are to determine: 1. The description of liquidity, profitability, dividend policy and firm value. 2. The effect of liquidity and profitability on the firm value either simultaneously or partially. 3. The ability of dividend policy in moderated the effect of liquidity and profitability on the firm value of the company at Food and Beverage Sub Sector Company Listed in Indonesia Stock Exchange partially. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coefficient, coefficient of determination,F test and t test.The results of this research concluded as follows: 1. Liquidity , profitability, and dividend policy has decreased, while firm value has decreased. 2. The results of multiple linear regression testing without moderating variable are known that liquidity has a negative effect, while profitability has a positive effect on the firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy strengthens weakens the relationship of liquidity with firm value, while dividend policy weakens the relationship of profitability with firm value. 4. The results of the first hypothesis can be concluded that liquidity and profitability has a significant effect on the firm value simultaneously. While partially liquidity has no significant effect and profitability has a significant effect on firm value 5. The result of the second hypothesis test can be concluded that dividend policy is able to moderate but there is no significant relationship between liquidity and profitability with the firm value partially.The result of this research suggests that the company should manage its current assets efficiently, be more productive in managing assets in increasing company profits, keeps profitability steady and increases dividend distribution.Keywords: Liquidity, Profitability,Dividend Policy and Firm Value

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN PADA PT PP LONDON SUMATERA INDONESIA,TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Irpan Januarsah; Jubi Jubi; Ady Inrawan; Debi Eka Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company

PENGARUH DEBT TO ASSETS RATIO, TOTAL ASSETS TURN OVER DAN RETURN ON ASSETS TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Viona Pasando; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran debt to assets Ratio, total assets turn over, return on assets dan price to book value serta pengaruh debt to assets Ratio, total assets turn over dan return on assets terhadap price to book value secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data digunakan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, regresi linier berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Hasil penelitian dapat disimpulkan sebagai berikut: 1. Nilai rata-rata Debt to Assets Ratio, Total Assets Turn Over, Return On Assets dan Price to Book Value mengalami fluktuasi dan cenderung menurun. 2. Hasil regresi linear berganda diperoleh debt to assets ratio, total assets turn over dan return on assets berpengaruh positif terhadap price to book value. 3. Hasil uji koefisien korelasi dan determinasi terdapat hubungan yang sangat kuat antara variabel independen debt to assets ratio, total assets turn over dan return on assets dengan variabel dependen price to book value, dan sisanya dipengaruhi oleh faktor lain seperti DER, perputaran persediaan, ROE dan faktor lainnya. 4. Hasil pengujian hipotesis secara simultan dapat disimpulkan bahwa debt to assets ratio, total assets turn over dan return on assets berpengaruh signifikan terhadap price to book value pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017.Hasil penelitian ini menyarankan sebaiknya perusahaan untuk mengurangi jumlah utang dengan meningkatkan tambahan modal, meningkatkan penjualan dan meningkatkan kinerja keuangan. Kata Kunci: Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) dan Price to Book Value (PBV) AbstractThe purpose of this research are to know the description of debt to assets ratio, total assets turn over, return on assets and price to book value and to know the influence of debt to assets ratio, total assets turn over and return on assets to price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange as a simultaneously or partially. This research was done by using descriptive qualitative and descriptive quantitative analysis. Sample of research is the Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used are classical assumption test, multiple linear analysis, correlation coefficient, determination coefficient and hypothesis testing.The results can be summarized as follows: 1. Average Debt to Assets Ratio, Total Assets Turn Over, Return On Assets and Price to Book Value fluctuates and tends to decrease. 2. The results of multiple linear regression is debt to assets ratio, total assets turn over and return on assets have a positive influence on price to book value. 3. The results of testing the correlation and determination coefficients have a very strong correlation between the independent variables of debt to assets ratio, total assets turn over and return on assets with the dependent variables price to book value, and rest is influenced by other factors such as DER, inventory turnover, ROE and other factors. 4. The results of hypothesis test on simultaneous can be conclucled that debt to assets ratio, total assets turn over and return on assets have significant incluence on price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2017.The results of this research suggest that companies should reduce the amount of debt by increasing additional capital, increasing sales and improving financial performance. Keywords: Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) and Price to Book Value (PBV)

ANALISIS PEMBERIAN PINJAMAN, KREDIT BERMASALAH DAN SISA HASIL USAHA PADA KOPDIT CU MANDIRI TEBING TINGGI Mezbah Theresyah Nababan; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are: (1) To know out the granting of loans, non-performing loans and trade output remaind of Mandiri Credit Union Tebing Tinggi. (2) To find out the factors that led to the granting of loans, bad debt and the rest of the results of the effort are experiencing fluctuations every year of Mandiri Credit Union Tebing Tinggi. This research was used with qualitative descriptive analysis methods and inductive analysis. Data sources used in this research are primary and secondary data. Data collection is done by interview and documentation methods.Based on the results of the analysis of the research, it can be concluded that the fluctuating loan development tends to increase, the fluctuating development of non-performing loans tends to increase and the fluctuations in the remaining operating results tend to decrease.The results of the analysis suggest that the Mandiri Tebing Tinggi Credit Union Credit Union does not make it difficult for members to borrow and the procedures provided are not complicated, the loan interest is not too large so that members are not bored to make borrowing transactions, Mandiri Tebing Tinggi Credit Union Credit Union should approach the incoming members. into Non-Performing Loans, providing solutions to members who have difficulty paying their obligations, preferably the Mandiri Tebing Tinggi Credit Union Credit Union minimizes costs and reduces borrowing capital so that cooperatives are not burdened with loan interest costs and other operational costs. Keywords: The Granting Of Loans , Non-Performing Loans and Trade Output Remaind (SHU)

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