PENGARUH MODAL KERJA, PENDAPATAN BUNGA KREDIT, SERTA PENDAPATAN PROVISI KREDIT TERHADAP PFORITABILITAS PADA KOPERASI PEGAWAI NEGERI (KPN) DI KECAMATAN BULELENG PERIODE 2012-2013 - ., Komang Tri Yantini; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Koperasi merupakan lembaga keuangan bukan bank yang beranggotakan satu orang atau lebih, yang memiliki tujuan utama sebagai lembaga menyimpan dan memberi pinjaman dana, yang dapat mensejahterakan anggota dan masyarakat. Koperasi Pegawai Negeri (KPN) adalah salah satu koperasi yang bergerak dalam usaha simpan pinjam maupun sebagai koperasi serba usaha yang ada dalam satuan instansi pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh dari modal kerja, pendapatan bunga, serta pendapatan provisi kredit terhadap profitabilitas Koperasi Pegawai Negeri (KPN) di Kecamatan Buleleng. Penelitian ini dilakukan dengan pendekatan kuantitatif. Sumber data digunakan adalah data sekunder berupa laporan keuangan KPN di Kecamatan Buleleng periode 2012-2013 yang diperoleh dari Dinas Koperas Perindustrian dan Perdagangan Kabupaten Buleleng. teknik pengambilan sampel dilakukan dengan purposive sampling, dengan jumlah 15 KPN. Metode analisis data yang digunakan adalah analisis regresi linier regresi berganda yang dilanjutkan dengan pengujian hipotesis melalui Program SPSS untuk mengukur pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menyatakan bahwa (1) secara parsial modal kerja berpengaruh signifikan terhadap profitabilitas, (2) pendapatan bunga kredit berpengaruh signifikan terhadap profitabilitas, (3) pendapatan provisi kredit berpengaruh positif signifikan terhadap profitabilitas, (4) secara simultan modal kerja, pendapatan bunga kredit, serta pendapatan provisi kredit berpengaruh signifikan terhadap profitabilitas pada KPN di Kecamatan Buleleng. Kata Kunci : Modal Kerja, Pendapatan Bunga Kredit, Pendapatan Provisi , Koperasi Pegawai Negeri Cooperative ‘koperasi’ is a non-bank financial institution which has members and is established to save and give loans as part of its attempt to improve the prosperity of its members and the society where it is located. Koperasi Pegawai Negeri (KPN) is a cooperative which saves and gives loans to and runs other businesses for its members who are employed in a governmental department. This present study was intended to identify the impact of the working capital, the earning earned from the loan interest, provision on the profitability of Koperasi Pegawai Negeri (KPN) in Buleleng Regency. It used qualitative approach. The secondary data, which were in the form of the financial statements of KPN in Buleleng Regency from 2012 to 2013 and were obtained from the Department of Cooperative, Industry, and Trade of Buleleng Regency, were used. The sample which included 15 KPN was determined using the purposive sampling method. The data were analyzed using the multiple regression analysis method, and the hypothesis was tested through the SPSS program which was used to measure the impact of the independent variable on the dependent variable. The result of the study showed that (1) partially the working capital significantly affected profitability, (2) the earning earned from the loan interest significantly affected profitability, (3) the earning earned from the provision positively significantly affected probability, (4) simultaneously, the working capital, the earning earned from the loan interest, and the earning earned from the provision significantly contributed to the profitability of KPN in Buleleng Regency. keyword : Working Capital, Earning Earned from Loan Interest, Earning Earned from Provision interest, and Koperasi Pegawai Negeri