DAFTAR ISI. Kata Pengantar... i Ucapan Terima Kasih... ii Abstrak... v Daftar Isi...vii Daftar Tabel... x Daftar Gambar... xi

DAFTAR ISI

Kata Pengantar ...................................................................................................... i Ucapan Terima Kasih ........................................................................................... ii Abstrak .................................................................................................................. v Daftar Isi.. .............................................................. ..............................................vii Daftar Tabel........................................................................................................... x Daftar Gambar ..................................................................................................... xi BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ........................................................................... 1 1.2 Rumusan Masalah .................................................................................. 11 1.3 Maksud dan Tujuan Penelitian ............................................................... 12 1.4 Kegunaan Penelitian............................................................................... 12 BAB II LANDASAN TEORI 2.1 Modal Kerja ........................................................................................... 14 2.1.1 Pengertian Modal Kerja ................................................................ 14 2.1.2 Konsep-konsep Modal Kerja......................................................... 15 2.1.3 Unsur-unsur Modal Kerja ............................................................. 17 2.1.4 Klasifikasi Modal Kerja ................................................................ 18 2.1.5 Faktor-faktor yang mempengaruhi Modal Kerja .......................... 19 2.1.6 Sumber Modal Kerja ..................................................................... 19 2.1.7 Penggunaan Modal Kerja .............................................................. 20 2.1.8 Manfaat Modal Kerja .................................................................... 20 2.2 Laba ........................................................................................................ 21 2.2.1 Pengertian Laba............................................................................. 21 2.2.2 Jenis-jenis Laba ............................................................................. 22 2.3 Sisa Hasil Usaha (SHU) ......................................................................... 23 2.3.1 Pengertian Sisa Hasil Usaha.......................................................... 23 2.3.2 Faktor-faktor yang mempengaruhi Sisa Hasil Usaha ................... 24 2.3.3 Peranan Sisa Hasil Usaha dalam Koperasi.................................... 25 2.3.4 Prinsip-prinsip Pembagian Sisa Hasil Usaha ................................ 26 2.4 Pengaruh Modal Kerja terhadap Sisa Hasil Usaha ................................ 26 2.5 Format Sisa Hasil Usaha dalam Laporan Keuangan .............................. 29 Vera Rochmawaty, 2013 Pengaruh Modal Kerja Terhadap Sisa Hasil Usaha (SHU) Pada Pusat Koperasi Polisi Daerah Jawa Barat (PUSKOPPOLDA Jabar) Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu

2.5.1 Neraca Puskoppolda Jabar ............................................................. 29 2.5.2 Laporan Rugi Laba ........................................................................ 30 2.6 Penelitian Terdahulu .............................................................................. 31 2.7 Kerangka Pemikiran ............................................................................... 32 2.8 Hipotesis................................................................................................. 40 BAB III METODE PENELITIAN 3.1 Desain Penelitian .................................................................................... 41 3.2 Definisi dan Operasionalisasi Variabel .................................................. 42 3.3 Populasi dan Sampel .............................................................................. 44 3.3.1 Populasi ......................................................................................... 44 3.3.2 Sampel ........................................................................................... 44 3.4 Teknik Pengumpulan Data ..................................................................... 45 3.5 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 46 3.5.1 Teknik Analisis Data ..................................................................... 46 3.5.1.1 Uji Linieritas .......................................................................46 3.5.1.2 Analisis Regresi Linier Sederhana.......................................47 3.5.2 Pengujian Hipotesis ........................................................................49 3.5.2.1 Uji F ....................................................................................49 3.5.2.2 Uji t .....................................................................................51 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Umum Puskoppolda Jabar .................................................... 53 4.1.1 Sejarah Singkat Puskoppolda Jabar .............................................. 53 4.1.2 Tujuan Puskoppolda Jabar ............................................................ 53 4.1.3 Kegiatan Usaha Puskoppolda Jabar .............................................. 54 4.1.4 Struktur Organisasi ....................................................................... 56 4.2 Hasil Penelitian ...................................................................................... 57 4.2.1 Deskripsi Variabel yang Diteliti.................................................... 57 4.2.2 Deskripsi tentang Modal Kerja Puskoppolda Jabar ...................... 57 4.2.3 Deskripsi tentang SHU Puskoppolda Jabar ...................................60 4.3 Analisis Data dan Pengujian Hipotesis .................................................. 62 4.3.1 Uji Linieritas ................................................................................. 62 4.3.2 Analisis Regresi Linier Sederhana ................................................ 63 4.3.3 Pengujian Hipotesis Statistik......................................................... 67 4.3.3.1 Uji F ....................................................................................67 4.3.3.2 Uji t .....................................................................................69 Vera Rochmawaty, 2013 Pengaruh Modal Kerja Terhadap Sisa Hasil Usaha (SHU) Pada Pusat Koperasi Polisi Daerah Jawa Barat (PUSKOPPOLDA Jabar) Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu

4.4 Pembahasan Hasil Penelitian ................................................................. 71 4.4.1 Pengaruh Modal Kerja terhadap Sisa Hasil Usaha ....................... 71 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ............................................................................................ 77 5.2 Saran ....................................................................................................... 77 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP

Vera Rochmawaty, 2013 Pengaruh Modal Kerja Terhadap Sisa Hasil Usaha (SHU) Pada Pusat Koperasi Polisi Daerah Jawa Barat (PUSKOPPOLDA Jabar) Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu

DAFTAR TABEL

Tabel 1.1 Persentase Keberhasilan Kenaikan SHU 20% dari tahun sebelumnya .. 5 Tabel 2.1 Penelitian Terdahulu ............................................................................ 31 Tabel 3.1 Operasional Variabel ............................................................................. 44 Tabel 4.1 Perkembangan Modal Kerja Puskoppolda Jabar ................................... 58 Tabel 4.2 Perkembangan Sisa Hasil Usaha Puskoppolda Jabar ............................ 60 Tabel 4.3 Hasil Perhitungan Linieritas ................................................................. 62 Tabel 4.4 Modal Kerja dan Sisa Hasil Usaha untuk Menghitung Regresi Linier Sederhana .............................................................................................. 64 Tabel 4.5 Hasil Perhitungan Regresi Linier Sederhana ........................................ 66 Tabel 4.6 Hasil Perhitungan

.................................................................... 68

Tabel 4.7 Hasil Perhitungan

..................................................................... 69



DAFTAR GAMBAR

Gambar 1.1

Grafik Perbandingan Target Kenaikan SHU dengan Realisasi .......... 6

Gambar 2.1

Kerangka Pemikiran ........................................................................ 39

Gambar 2.2

Hubungan Antar Variabel ................................................................ 39

Gambar 4.1

Struktur Organisasi Puskoppolda Jabar ............................................ 57

Gambar 4.2

Grafik Perkembangan Modal Kerja Puskoppolda Jabar ................. 59

Gambar 4.3

Grafik Perkembangan Sisa Hasil Usaha Puskoppolda Jabar ............ 62

Gambar 4.4

Grafik Uji Linieritas pada Modal Kerja dan Laba Bersih ................ 63


DAFTAR ISI. Kata Pengantar... i Ucapan Terima Kasih... ii Abstrak... v Daftar Isi...vii Daftar Tabel... x Daftar Gambar... xi

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