PENGARUH MODAL KERJA, BIAYA OPERASIONAL, DAN JUMLAH PRODUKSI TERHADAP PENDAPATAN KELOMPOK USAHA BERSAMA (KUBE) ISTRI-ISTRI KREATIF (ISKER) DI KELURAHAN SUNGAI LEKOP, KECAMATAN BINTAN TIMUR, KABUPATEN BINTAN, PROVINSI KEPULAUAN RIAU

  • Riko Kardiadi Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Abstract

This research aims to determine the influence of working capital, operational costs, and the amount of production of income in the joint Venture group in the village of Sungai Lekop in 2016-2018. The sampling method of this research is purposive sampling and obtained a sample that meets the criteria that is the Joint Business Group (KUBE) of Istri-istri Kreatif (ISKER) of 5 groups of joint ventures in the village of Sungai Lekop. The analytical techniques used in this study are multiple regression analyses. The results of the test in this study from test-t showed a partial working capital, operational costs, and the amount of production that affects revenue. The test-F results showed that working capital variables, operational costs, and production counts were simultaneously influential on revenue. From the determination of the ability of independent variables to explain the dependent variable by 99,3%, the remaining 0,7% is described by other independent variables outside the research model.

Published
2020-04-28
Section
Akuntansi