Analisis Perkembangan Modal Dan Pendapatan Usaha Dalam Rangka Meningkatkan Sisa Hasil Usaha (Studi Kasus Pada KSU Sari Sedana)

This research was conducted at KSU "Sari Sedana" Sinabun Village, which is a multipurpose cooperative located in the traditional village. This study examines the "analysis of the development of capital and business income of cooperatives in order to increase SHU at KSU Sari Sedana in Sinabun Village". The problem is that business revenue fluctuates from time to time, and loan capital exceeds personal capital. This is what may have an impact on the increase in SHU of KSU Sari Sedana. The purpose of this study is to determine the growth of capital and business income of KSU "Sari Sedana" Sinabun Village and the reasons behind the increase in the Operating Surplus (SHU). In this study, the author uses a quantitative approach to conduct descriptive research, which describes its findings with numerical data. The findings of this study prove that, although business income fluctuates every year, business capital increases and decreases every year.