PENGARUH MODAL KERJA TERHADAP SISA HASIL USAHA PADA KOPERASI WIRYA TAMA PT. KAHATEX CIMAHI

Abstract

This study aims to determine the development of working capital and the development of remaining operating results, as well as the effect of working capital on the remaining operating results, at the Wirya Tama Cooperative of PT Kahatex Cimahi in 2015–2022. And to determine this influence using quantitative research methods through normality tests, linear regression, coefficients of determination, and T-tests by taking secondary data, namely data obtained from the Wirya Tama Cooperative Report of PT Kahatex Cimahi Year 2015–2022. The results showed that there is a strong relationship between working capital and remaining operating results; this can be seen from the coefficient of determination of 78.1%, which shows the magnitude of the influence of working capital on remaining operating results, and the remaining 21.9% is influenced by other factors. In the T-test, if the significance value is 0.004 < 0.05, Ho is rejected and Ha is accepted. This shows that there is a significant (real) influence of working capital variables on the Remaining Operating Results variable. The problem faced at PT Kahatex Cimahi's Wirya Tama Cooperative is that there is still a lack of capital turnover, so a lot of capital settles. This happens because members feel that the installments are too large and the period is too short. The thing that will be done to overcome this problem is to provide installment options and time periods to borrowers.