Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator

Abstract


 This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income.
 Keywords: Financing; Net Income; Own Capital; Total Assets.

Pengaruh Biaya Operasional, Modal Dan Pinjaman Beredar Terhadap Kinerja Keuangan Credit Union Dengan Inflasi Sebagai Variabel Moderator (Studi Empiris Di Kalimantan Barat)

“…Dari beberapa penelitian terdahulu terdapat kesenjangan dan hasil yang berbeda antara penelitian peneliti yang satu dengan yang lainnya, yakni variabel modal berpengaruh positif dan signifikan terhadap kinerja keuangan, Sasmita, (2016), Kusumawati, dkk (2018), dan Nurani & Mukhibad (2018). Kemudian penelitian Supardi, dkk (2016), menyatakan bahwa secara parsial Variabel Debt to Asset Ratio dan Total Asset Turnover berpengaruh terhadap Return On Asset, secara simultan Current Ratio, Debt to Asset Ratio, Total Asset Turnover dan Inflasi efek pada Return On Asset.…”

The Effect of Management Performance on The Satisfaction of Members of The Shari'ah Perambabulan Al Qomariyah Cooperative

“…The existence of sharia cooperatives aims to advance the welfare of its members and the wider community and help shape the Indonesian economy based on the application of the values taught by Islam (A. R. Setiawan, 2020). According to Nurani & Mukhibad, (2018), the functions of sharia cooperatives, among others; (1) help develop and realize the national economic system by prioritizing the people's economy and family principles, (2) help build the expertise of members and the wider community to be more prosperous in their socio-economic conditions, (3) develop the quality of resources of the members involved so that they can be more consequential, consistent, trustful, professional when implementing Islamic sharia values, (4) open job opportunities, (5) As a liaison between two parties, namely providers funds and those who use funds, so that the borrowed funds can be more optimally utilized, and (6) strengthen cooperative members to be more solid in working together in an effort to control cooperative operations (Sofiyah et al, 2018. ).…”