PENGARUH ASET KAPAL DAN BIAYA OPERASIONAL TERHADAP INCOME NELAYAN DI WILAYAH KELURAHAN SEI ENAM, KECAMATAN BINTAN TIMUR, KABUPATEN BINTAN

Authors

  • Tri Putra Tawika Pamungkas Alumni Prodi Akuntansi UMRAH
  • Inge Lengga Sari Munthe Dosen Prodi Akuntansi UMRAH
  • Jack Febriand Adel Dosen Prodi Akuntansi UMRAH

Keywords:

Boat asset, operating expenses, and fisherman’s income.

Abstract

This research aims to determine the effect of boat asset and operating expenses on fisherman’s income in Sei Enam Village, Bintan Timur District, Bintan Regency. The Population of this research is all fisherman in Sei Enam Village, Bintan Timur District, Bintan Regency. The sampling method of this research is purposive sampling and obtained 32 samples that meet the sample criteria. This research is using SPSS 26. The period of this research is in October-November 2019. The result of the SPSS test, boat asset has a significant 0,002 < 0,005 and tcount 3,172 > 1,99962 ttable. It can be concluded that H1 is accepted and H0 is rejected which means boat asset affects the fisherman’s income. Operating expenses has a significant 0,000 < 0,005 and tcount 6,890 > 1,99962 ttable. Can be concluded that H2 is accepted and H0 is rejected which means operating expenses affect the fisherman’s income. The boat asset and operating expenses on fisherman’s income simultaneously obtained the result fcount 63,047 > ftable 3,15 and significant 0,000<0,005. It can be concluded that boat asset and operating expenses can affect on fisherman’s income. Independent variables in this research (boat asset and operating expenses) are able to explain 66,3 % of dependent variable (fisherman’s income), while the remaining 33,7 % is explained by other variables which is not discussed in this research.

Published

2020-11-23

Issue

Section

Akuntansi