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implikasi tingkat profitabilitas terhadap keputusan pembagian sisa hasil usaha (shu) pada koperasi karyawan kota tarakan (suatu penelitian eksperimen) | banding | JURNAL EKONOMIKA

implikasi tingkat profitabilitas terhadap keputusan pembagian sisa hasil usaha (shu) pada koperasi karyawan kota tarakan (suatu penelitian eksperimen)

mappa panglima banding, arni arni

Abstract


Abstrak : Penelitian ini bertujuan untuk mengidentifikasi teori atau tinjauan pustaka mengenai implikasi dari tingkat profitabilitas dengan menggunakan analisis rasio profitabilitas terhadap keputusan distribusi sisa hasil operasi pada koperasi karyawan. Jenis penelitian ini adalah eksperimen laboratorium menggunakan desain acak lengkap (CR-p) dan menggunakan desain dasar kontrol dan desain kelompok pasca-kontrol. Pengukuran berulang setiap subjek untuk semua kondisi manipulasi objek sehingga desainnya disebut desain in-subject atau desain terukur berulang. Dimana peserta adalah peserta acak (peserta acak) sebanyak 10 orang berdasarkan kategori yang telah ditentukan dan dibagi menjadi dua kelompok yang menjadi manajer atau pengambil keputusan secara proporsional. Peserta dihadapkan dengan dua manipulasi pengobatan. Berdasarkan analisis data ANOVA, peneliti memperoleh hasil bahwa data yang diambil efektif. teknik analisis data yang digunakan untuk menguji hipotesis adalah Uji Berulang Berulang t menggunakan perangkat lunak SPSS 23 dengan data berupa pengisian formulir hasil simulasi membuat pembagian sisa hasil bisnis. Dan hasil pengujian diperoleh dari bentuk simulasi bahwa tingkat profitabilitas memiliki implikasi pada keputusan distribusi sisa hasil operasi.

Full Text:

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DOI: https://doi.org/10.35334/jek.v9i2.769

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