Accounting Student Series on Emerging Trends
Vol. 1 No. 01 (2026)

PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA 

Siska (Universitas Halu Oleo)
Husin (Universitas Halu Oleo)
Fitriaman (Universitas Halu Oleo)



Article Info

Publish Date
01 Mar 2026

Abstract

This study aims to examine and determine the effect of Member Deposits and Loans on the Remaining Cooperative Business Results at the Savings and Loans Cooperative of the Women's Amanah Economic Institution. The type of research in this study is quantitative research. The data sources used are secondary data in the form of member deposit records, member loans and remaining operating results. The data collection method in this study used documentation. The research methods used are descriptive analysis methods and multiple linear regression analysis with the help of IBM SPSS Statistical Version 25 software application. The results of this study show that (1) Deposits of partial members have a significant and positive effect on the remaining operating results of the cooperative. (2) Member loans have a significant and partial positive effect on the remaining operating results. (3) Member deposits and member loans simultaneously or jointly have a significant and positive influence on the remaining operating results. 

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Journal Info

Abbrev

asset

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Student Series on Emerging Trends (ASSET) is the official scientific proceeding published by the Accounting Department, Halu Oleo University. This proceeding is dedicated as a medium for the publication and dissemination of research results, ideas, and scientific papers specifically for ...