Pengaruh Modal Kerja Terhadap Pendapatan Pada Koperasi Simpan Pinjam Balo’ta Cabang Sumarorong Kabupaten Mamasa

Pirandang, Erhan
Idris, Muhammad
Thanwain, Thanwain

Access: Journal of Accounting, Finance and Sharia Accounting
Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025

Penelitian bertujuan untuk menganalisis dan mengetahui pengaruh modal terhadap pendapatan pada Koperasi Simpan Pinjam (KSP) Balo'ta Cabang Sumarorong. Penelitian dilaksanakan di kantor KSP Balo'ta Cabang Sumarorong dengan menggunakan data laporan keuangan tahun 2019 sebagai sampel. Skala pengukuran yang digunakan adalah skala Likert. Data dianalisis dengan menggunakan regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t dan uji determinasi dengan bantuan perangkat lunak SPSS. Pendekatan penelitian ini bersifat kuantitatif. Data dikumpulkan melalui observasi, dokumentasi, dan laporan keuangan KSP Balo'ta Cabang Sumarorong tahun 2019. Hasil penelitian menunjukkan bahwa variabel modal secara parsial berpengaruh positif dan signifikan terhadap pendapatan di KSP Balo'ta Cabang Sumarorong. Dengan demikian, modal kerja berkontribusi secara nyata dalam meningkatkan pendapatan, yang ditunjukkan oleh hubungan yang kuat antara variabel modal dan pendapatan pada KSP Balo'ta Cabang Sumarorong. The purpose of this study was to analyze and determine the influence of capital on income at the Balo'ta Savings and Loan Cooperative (KSP) Sumarorong branch. The research was conducted at the Balo'ta KSP Sumarorong branch office using the 2019 financial statements as the sample. The measurement scale used was a Likert scale. Data were analyzed using multiple linear regression. The research hypothesis was tested using the t-test and coefficient of determination with the assistance of SPSS software. This study applied a quantitative approach. Data were collected through observation, documentation, and the financial reports of the KSP Balo'ta Sumarorong branch in 2019. The results of the study indicate that the capital variable partially has a positive and significant effect on income at the Balo'ta KSP Sumarorong branch. Thus, working capital makes a substantial contribution to increasing income, as indicated by a strong relationship between capital and income variables at the KSP Balo'ta Sumarorong branch.