Analisis Pendapatan Terhadap Sisa Hasil Usaha Pada Koperasi Simpan Pinjam “Berkat” Cabang Panakukang Makassar

Abstract

The purpose of this study was to analyze the effect of income on residual income (SHU). The analytical method used is quantitative analysis with a simple linear regression test to determine the effect of income on residual operating results. The results showed that the effect of residual income from operating results was inefficient because the financial data of the “blessings” savings and loan cooperatives showed that the income decreased while the remaining income from the business increased.