Abstract
This study aims to determine the effect of cooperative burden on profitability at the Cooperative Employees of the Republic of Indonesia (KPRI) of Higher Education in Makassar City. The population of this research is all KPRI Universities in Makassar City, while the sample in this study is KPRI Universities in Makassar City which have financial reports for the last five years (2015-2019). Data collection was carried out using documentation techniques. Data analysis was performed using simple regression analysis techniques, correlation coefficient, and t-test. The results showed that an increase in the cooperative burden on the KPRI of Higher Education in Makassar City would result in a decrease in profitability at the KPRI. Vice versa, if the burden of cooperatives has decreased, the profitability of the KPRI of Higher Education in Makassar City will increase. This can occur because the operating expense is one of the deductions from the income in the KPRI to generate SHU. So that if the cooperative load is in a small amount, the resulting SHU is quite large.
Highlights
The business world from year to year is growing rapidly which is filled with various kinds of goods and services (Papilaya et al, 2015; Rengifurwarin et al, 2018; Souisa et al, 2019a; Zainal et al, 2018)
The development of the business world in the territory of the Republic of Indonesia causes companies in their operations to be required to participate in the success of national development, in this case the government is trying to create a better business climate
For each load that has been issued in each Koperasi Pegawai Republik Indonesia (KPRI) is different, the authors adjust the expenses included in the operating expenses according to the guidelines of PSAK No 27 concerning cooperative accounting
Summary
The business world from year to year is growing rapidly which is filled with various kinds of goods and services (Papilaya et al, 2015; Rengifurwarin et al, 2018; Souisa et al, 2019a; Zainal et al, 2018). Social and economic conditions are increasingly developing, technological problems today are a very determining factor, various regulations must be considered. The development of the business world in the territory of the Republic of Indonesia causes companies in their operations to be required to participate in the success of national development, in this case the government is trying to create a better business climate. The creation of a business climate is intended so that entrepreneurs can play an active role in national development The creation of a business climate is intended so that entrepreneurs can play an active role in national development (Jufri et al, 2018; A. Syam et al, 2018; H. Syam et al, 2018)
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