DAFTAR ISI

HALAMAN JUDUL
HALAMAN PENGESAHAN
HALAMAN PENGESAHAN PENGUJI
SURAT PERNYATAAN
BERITA ACARA BIMBINGAN
MOTTO DAN PERSEMBAHAN .................................................................... i
KATA PENGANTAR ....................................................................................... ii
ABSTRAK ......................................................................................................... iv
DAFTAR ISI ...................................................................................................... vi
DAFTAR TABEL ............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
BAB I PENDAHULUAN ............................................................................... 1
1.1 Latar Belakang Masalah ................................................................ 1
1.2 Rumusan Masalah .......................................................................... 8
1.3 Tujuan Penelitian ........................................................................... 9
1.4 Manfaat Penelitian ........................................................................ 9
1.5 Sistematika Penulisan .................................................................... 10
BAB II LANDASAN TEORI ........................................................................ 12
2.1 Koperasi ....................................................................................... 12
2.1.1 Pengertian Koperasi.......................................................... 12
2.1.2 Tujuan Koperasi ............................................................... 13
2.1.3 Fungsi Koperasi ................................................................ 14
2.1.4 Prinsip-prinsip Koperasi ................................................... 15
2.1.5 Bentuk-bentuk Koperasi ................................................... 16
2.1.6 Jenis-jenis Koperasi .......................................................... 17
 2.1.7 Struktur Finansial dan Struktur Modal ............................. 19
2.2 Sisa Hasil Usaha ......................................................................... 20
2.2.1 Pengertian Sisa Hasil Usaha ............................................. 20
2.2.2 Pembagian SHU ............................................................... 22
2.2.3 Prinsip-prinsip pembagian SHU ....................................... 26
2.2.4 Faktor-faktor yang mempengaruhi SHU .......................... 27
2.2.5 Perhitungan SHU .............................................................. 28
2.3 Modal Sendiri ............................................................................. 30
2.3.1 Pengertian Modal Sendiri ................................................. 30
2.3.2 Sumber Modal Sendiri ...................................................... 31
2.4 Modal Pinjaman .......................................................................... 37
2.5 Penelitian Terdahulu ................................................................... 39
2.6 Kerangka Berpikir ...................................................................... 41
2.7 Model Penelitian .......................................................................... 44
2.8 Hipotesis ..................................................................................... 44
BAB III METODE PENELITIAN ................................................................ 46
3.1 Design Penelitian ......................................................................... 46
3.2 Populasi dan Sampel.................................................................... 46
3.3 Metode Pengambilan Sampel ...................................................... 47
3.4 Jenis dan Sumber data ................................................................ 47
3.5 Teknik Pengumpulan Data .......................................................... 48
3.6 Intrumen Penelitian ..................................................................... 48
3.7 Definisi Operasional Variabel ..................................................... 49
3.8 Metode Analisis Data .................................................................. 50
3.8.1 Analisis Prosentase ........................................................... 50
3.8.2 Statistik Deskriptif ............................................................ 51
3.8.3 Uji Asumsi Klasik ............................................................ 51
 3.9 Analisis Linier Berganda ............................................................. 53
3.9.1 Uji Hipotesis ..................................................................... 54
BAB IV HASIL DAN PEMBAHASAN ........................................................ 56
4.1 Deskripsi Obyek Penelitian ......................................................... 56
4.1.1 Analisis Deskriptif Data ................................................... 57
4.2 Analisis Kuantitatif ...................................................................... 59
4.2.1 Uji Normalitas .................................................................. 59
4.2.2 Uji Asumsi Klasik ............................................................ 61
4.3 Hasil Pengujian Hipotesis........................................................... 65
4.4 Uji Koefisien Determinan........................................................... 68
4.5 Analisis Struktur Finansial dan Struktur Modal ......................... 69
4.6 Analisis Kualintatif ..................................................................... 71
BAB V PENUTUP ........................................................................................... 75
5.1 Kesimpulan .................................................................................. 75
5.2 Keterbatasan dan Saran ............................................................... 75
5.3 Implikasi Penelitian ..................................................................... 76
Daftar Pustaka .................................................................................................. 77
Lampiran