ANALISIS VOLUME PENJUALAN TEHADAP SISA HASIL USAHA (SHU) PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) TUMBAL CIAMIS

Abstract

The term of sales volume in the cooperative is also very important in supporting the increase of UAH's Result (SHU), so that the sales volume is prioritized by the cooperative, especially the cooperatives engaged in trading units. Therefore, the cooperative should continue to improve services and increase sales volume of goods or services each period in order to achieve the achievement of Business Results (SHU) obtained maximally. Based on this research, it can be concluded that: (1) The level of sales volume in Tumbal Ciamis cooperative from 2011 to 2015 period is increasing every year, and seen from the average of its growth, the percentage of year has fluctuated. This is because the goods provided by the cooperative are less desirable for the members and the society resulting in decreasing the purchasing power of the society to the existing products in the cooperative, (2) the level of business result (SHU) at Tumbal Ciamis cooperative from 2011 to 2015 has increased Every year, and seen from the development percentage fluctuate. This is due to the lack of participation of members and non members in the cooperative, (3) There is a positive but insignificant influence between the sales volume on the Remaining Results of Business (SHU) at Tumbal Ciamis cooperative. This is because the cooperative is able to collect sales volume on the high participation of members and the community, so that the income of the cooperative increases, followed by the increase in the acquisition of Business Result (SHU).