Pengaruh Perputaran Piutang Usaha Terhadap Keuntungan Usaha Pada UMKM Koperasi Syariah Anugerah Batang Kuis
Keywords:
Perputaran Piutang, Keuntunga (laba)Abstract
Tujuan Penelitian ini adalah untuk mengetahui apakah ada pengaruh
perputaran piutang terhadap keuntungan pada UMKM Koperasi Anugerah Batang
Kuis secara parsial sampel penelitian ini adalah laporan keuangan UMKM
Koperasi Syariah Anugerah dengan menggunakan data keuangan tahun 20172020.
Analisis data menggunakan uji regresi linier sederhana, pengujian hipotesis menggunakan
uji koefisien determinasi (R2), Uji parsial (uji T), sedangkan pengolahan data menggunakan program SPSS 22. Hasil penelitian dari uji
Koefisien Determinasi (R2) 344, hasil nilai uji regresi Linier Sederhsna 8.730,
dan Hasil Uji T dengan hitungan 3.701 dan T tabel
2.13185, dengan nilai signifikan 0.000. Dengan demikian secara parsial variable perputaran piutang berpengaruh
positif dan signifikan terhadap keuntunan (laba)
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