THE EFFECT OF SAVINGS AND OPERATIONAL COSTS ON THE REST OF THE VILLAGE ECONOMIC BUSINESS SHU – SAVES (UD-SP) SIMPANG KOTA MEDAN, KELAYANG DISTRICT, INDRAGIRI HULU REGENCY

By
Yuda Remofa
Lecturer STIE Indragiri Rengat
Email: yudaremofa@stieindragiri.ac.id 

Abstract
From the results of the study, the regression equation obtained is Y = 93,419 + 4.828X1 - 0,059X2, it can be seen that savings and operational costs have a positive influence on the remaining operating results (UED-SP) Village Economy - Savings and Loans (UED-SP) Simpang Medan City Kelayang District, Indragiri Hulu Regency. In addition, the simultaneous test (F test), has obtained F count > F table that is equal to 23,788 > 19.00. So that the two independent variables, namely savings and operational costs, have a positive and significant effect on the dependent variable, namely the residual income (UED-SP) of Village Economy - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency. While the Partial Regression Test (t test) shows that the savings variable that has a significant effect on the remaining operating income (UED-SP) of Village Economy - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency, namely t count > t table of 3,395 > 3.18245. While the operational cost variable has no significant effect on the remaining operating income (UED-SP) of Village Economics - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency, namely t count > t table of -0.646 < -3.18245. In addition, the results of the multiple correlation coefficient is 0.889 which indicates the level of relationship between all independent variables to the dependent variable in this study is in the criteria of a strong relationship. The magnitude of the influence caused by these two variables together affects the remaining operating results variable with a percentage of 79.1%. While 20.9% is influenced by other factors that are not involved in this study.
Keyword: Saving, Operational Cost, Residual Income.

INTRODUCTION
Cooperative is a business entity consisting of individuals or cooperative legal entities based on their activities based on the cooperative principle as well as a people's economic movement based on the principle of kinship. Cooperatives as a people's economic movement and as a business entity have a role in realizing a just and prosperous, advanced, prosperous society.
Cooperatives are everything that concerns the life of cooperatives. Cooperative Movement is the entire cooperative organization and cooperative activities that are integrated towards the achievement of the goals of cooperatives. Cooperatives in Indonesia are regulated by Law Number 25 of 1992 which is based on Pancasila and the 1945 Constitution, and aims to promote the welfare of members in particular and society in general and participate in building the national economic order in order to create an advanced, just and prosperous society. In Law Number 25 of 1992 concerning Cooperatives it is stated that the purpose of cooperatives is to promote the welfare of members in particular and society in general, participate in building the national economic order in order to create an advanced, just and prosperous society based on Pancasila and the 1945 Constitution. 
The remainder of the cooperative's operating results is the cooperative's income earned in one fiscal year minus depreciation costs, and other obligations including taxes in the relevant financial year. The remaining Operating Income (SHU) after deducting the reserve fund is distributed to members in proportion to the business services performed by each member with the cooperative, and is used for cooperative education purposes and other purposes of the cooperative in accordance with the decision of the Members' Meeting. Therefore, members of cooperatives are required to be aware of being active in fulfilling their obligations, because awareness in fulfilling the rights and obligations of members is very necessary for the development of cooperatives. The high awareness of the members is invested in the form of active participation of cooperative members in the hope that the business carried out will bring operating profits.
Cooperative members are owners and users of cooperative services. Member participation is a key element in spurring activities and for maintaining a unifying bond within the cooperative. One form of the success of cooperatives can be seen from the acquisition of better SHU every year because cooperatives as an institution engaged in the economy cannot be separated from the income earned during one year of SHU. Given the usefulness and function of the large number of SHU allowances, the acquisition of SHU for cooperatives every year is very important. Through SHU cooperatives can cultivate their own capital, namely with reserve funds that are set aside at the end of each closing period, so that it will strengthen its capital structure. In addition, the funds set aside from SHU, if they have not been disbursed or used, will be treated as additional capital, namely as loan capital without being charged a capital fee. Therefore, if the cooperative can increase the acquisition of SHU every year, it will automatically strengthen its financial structure.
Village Economic Business – Savings and Loans (UED-SP) Simpang Medan City is a cooperative that carries out its business activities only as a savings and loan business. Village Economic Enterprises – Savings and Loans (UED-SP) Simpang Medan City are under the auspices of the Small and Medium Enterprises Cooperatives Office of Indragiri Hulu Regency, Village Economic Enterprises – Savings and Loans (UED-SP) Simpang Medan City are expected to make it easier to accommodate capital problems faced Small and Medium Enterprises in the Community. The following is the remaining business income (SHU) of Village Economy - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency from 2012 to 2016.
Table 1. Remaining Income (SHU) of Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency from 2012 to 2016
No	Year	Remaining Income (SHU)	Percentage (%)	
1.	2012	Rp.	32.323.749	-	
2.	2013	Rp.	26.414.690	(22,37)	
3.	2014	Rp.	21.414.115	(23,35)	
4.	2015	Rp.	6.873.342	(211,55)	
5.	2016	Rp.	13.772.768	50,09	
Source: UED-SP Simpang Medan 2016
Table 1 above can be seen Remaining Operating Income (SHU) in Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency experienced fluctuations. It can be seen in 2012 the amount of residual income (SHU) of Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency, which is Rp. 32,323,749,-. In 2013 the amount of residual income (SHU) of Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency decreased from the previous year, which was Rp. 26,414,690,-. In 2014 the amount of residual income (SHU) of Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency decreased from the previous year, which was Rp. 21,414.115,-. In 2015 the amount of Remaining Income (SHU) of Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency experienced a drastic decrease from the previous year, which was Rp. 6,873,342,-. In 2016 the amount of Remaining Income (SHU) of Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency began to increase from the previous year, which was Rp. 13,772,768,-.
The following is the data on Savings and Operational Costs issued by the Village Economic Enterprise - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency from 2012 to 2016.
Table 2. 	Total savings and Operational Costs of Village Economic Enterprises - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency from 2012 to 2016

Source: UED-SP Simpang Medan 2016
Table 2 above can be seen that in 2012 the amount of deposits amounted to Rp. 11.900.000,- and the Operational Cost is Rp. 38.907.020,-. In 2013 the amount of deposits amounted to Rp. 14,350,000, - and the Operational Cost is Rp. 7,959,468,-. In 2014 the amount of deposits amounted to Rp. 15,400,000, - and the Operational Cost is Rp. 8.916,076,-. In 2015 the amount of deposits is Rp. 15,850,000, - and the Operational Cost is Rp. 41,829,540,-. In 2016 the amount of deposits is Rp. 15.950.000, - and the Operational Cost is Rp. 99.001.032,-.
In accordance with the background described above, the researcher intends to conduct a study with the title "INFLUENCE OF SAVINGS AND OPERATIONAL COSTS ON REST OF BUSINESS RESULTS (SHU) VILLAGE ECONOMIC BUSINESSES - SIMPANG LOANS (UED-SP) SIMPANG KOTA MEDAN KELAYANG DISTRICT, INDRAGIRI HULU REGENCY "

LITERATUR REVIEW
Remaining Operating Income (SHU) is the cooperative's income earned within one financial year minus costs, depreciation, and other obligations including taxes in the relevant financial year (Law No. 25 of 1992 Articles 1 & 2).
The main business of cooperatives is directed at business fields that are directly related to the interests of members, both to support the business and the welfare of its members. In this regard, the management of cooperative businesses must be productive, effective, and efficient. In the sense that cooperatives must have the ability to realize business services that can increase added value and benefit as much as possible to members and society in general while still considering obtaining a reasonable SHU.
Savings as a term for naming cooperative capital was first used in Law 79 of 1958, namely the first cooperative law after independence. Since then until now the cooperative's capital is a deposit, in contrast to companies in general which use the term shares. Perhaps, the term savings emerged because of the strong recommendation to save, in the sense of raising capital for many people who are generally poor so that they have the ability and are independent. Even the number one cooperative effort determined by the law is to encourage members to save. Savings and loans are activities carried out to collect funds and channel them through savings and loan business activities from and for members of the cooperative concerned, prospective members of the cooperative concerned, other cooperatives and or their members. Savings and loan business is one of the businesses that has been rooted and widely known by members of cooperatives and the community in Indonesia. In general, the savings and loan business in Indonesia grows because it is difficult to get capital assistance through the credit lending system from banks
Cost is the main physical element that must be sacrificed for the sake of the interests and smooth running of the company in order to generate profit which is the main goal of the company. Therefore, in its implementation requires very serious attention in addition to cost is also an element of a very large reduction in relation to the search for net income. Operational costs literally consist of 2 words, namely "Cost" and "operational" according to the Big Indonesian Dictionary, cost means the money spent to hold (establish, do, and so on) something; fare; shopping; expenditure. While operational means operationally; related to surgery.

METHOD RESEARCH
This research was conducted directly at the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency. The data collected are primary and secondary data. In conducting data analysis on the data that has been obtained, the author uses the method of multiple linear regression equations, using the IBM Statistics version 21 program. The statistical method used to determine the relationship between two variables, namely the independent variable (Savings and Operational Costs) and the dependent variable (Remaining) Company results). The relationship between the two will be formulated into the equation.
Y = a++

RESULTS AND DISCUSSION
The results of the multiple linear regression of this study are Y = 93,419 + 4,828X1 - 0,059X2, where the two independent variables have a positive and influential relationship. This shows that basically Savings and Operational Costs at the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency are good and affect the remaining operating income by 79.1%.
In addition, it can be concluded that the Savings variable has more influence on the Remaining Operating Income compared to the Operational Cost variable in the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency.
The results of the F test show that the two independent variables have a positive and significant effect on the Residual Results of Business at the Village Economic Business Office - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency. For this reason, the Chairperson of the Village Economic Business Management - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District, Indragiri Hulu Regency needs to pay attention to these matters regarding the remaining operating income.

CONCLUSION
Savings and Operational Costs together have a positive and significant effect on the dependent variable, namely the Remaining Income of Employees at the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District. Savings partially have a significant effect on the Residual Income of the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District. Operational Costs partially have no significant effect on the Remaining Income of the Village Economic Business - Savings and Loans (UED-SP) Simpang Medan City, Kelayang District.

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