Npm :14210982
Kelas :2EA13
| DAFTAR PEMBAGIAN SHU KOPERASI SMA TAMAN PEJUANG | |||||||||||||
| No | Nama | | Transaksi | | Simpanan | | | SHU Jasa | SHU Simpanan | | | TOTAL SHU | |
| 1 | Aan Kuswandi, S.Pd | Rp | 875.000 | Rp | 950.000 | | Rp | 740.983 | Rp | 396.158 | | Rp | 1.137.141 |
| 2 | Purwadi, S.Pd | Rp | 740.000 | Rp | 950.000 | | Rp | 626.660 | Rp | 396.158 | | Rp | 1.022.818 |
| 3 | Soraya Marini | Rp | 865.000 | Rp | 950.000 | | Rp | 732.514 | Rp | 396.158 | | Rp | 1.128.672 |
| 4 | Drajat Sudibyo | Rp | 543.000 | Rp | 950.000 | | Rp | 459.833 | Rp | 396.158 | | Rp | 855.991 |
| 5 | Siti Maemunah, S.Pd | Rp | 432.500 | Rp | 950.000 | | Rp | 366.257 | Rp | 396.158 | | Rp | 762.415 |
| 6 | Pamudi Putra, S.Pd | Rp | 580.000 | Rp | 950.000 | | Rp | 491.166 | Rp | 396.158 | | Rp | 887.324 |
| 7 | Dra. Siti Wahyuni | Rp | 420.000 | Rp | 950.000 | | Rp | 355.672 | Rp | 396.158 | | Rp | 751.830 |
| 8 | Slamet Raharjo | Rp | 245.000 | Rp | 950.000 | | Rp | 207.475 | Rp | 396.158 | | Rp | 603.633 |
| 9 | Susi Wijaya, S.Pd | Rp | 855.500 | Rp | 950.000 | | Rp | 724.470 | Rp | 396.158 | | Rp | 1.120.627 |
| 10 | Ir. Supriyadi | Rp | 321.800 | Rp | 950.000 | | Rp | 272.512 | Rp | 396.158 | | Rp | 668.670 |
| 11 | Drs. Syarif Hidayat | Rp | 489.500 | Rp | 863.000 | | Rp | 414.527 | Rp | 359.878 | | Rp | 774.405 |
| 12 | Larasati R, S.Pd | Rp | 659.000 | Rp | 852.000 | | Rp | 558.066 | Rp | 355.291 | | Rp | 913.357 |
| 13 | Kumala Dewi, S.Pd | Rp | 700.000 | Rp | 735.000 | | Rp | 592.786 | Rp | 306.501 | | Rp | 899.287 |
| 14 | Dra. Dini Yurika | Rp | 450.000 | Rp | 723.500 | | Rp | 381.077 | Rp | 301.705 | | Rp | 682.782 |
| 15 | Udung S, SH | Rp | 349.000 | Rp | 700.000 | | Rp | 295.546 | Rp | 291.906 | | Rp | 587.452 |
| 16 | Rudi Darmawan, S.Sos | Rp | 234.000 | Rp | 689.000 | | Rp | 198.160 | Rp | 287.319 | | Rp | 485.479 |
| 17 | Nurul Istiqomah, S.Ag | Rp | 125.000 | Rp | 650.000 | | Rp | 105.855 | Rp | 271.055 | | Rp | 376.910 |
| 18 | Ir. Cahyono | Rp | 123.000 | Rp | 642.000 | | Rp | 104.161 | Rp | 267.719 | | Rp | 371.880 |
| 19 | Mauli S, S.SI | Rp | 235.000 | Rp | 610.000 | | Rp | 199.007 | Rp | 254.375 | | Rp | 453.382 |
| 20 | Rifa'I, M.Ag | Rp | 67.000 | Rp | 600.000 | | Rp | 56.738 | Rp | 250.205 | | Rp | 306.943 |
| 21 | Lilys Wijayanti, S.Pd | Rp | 341.000 | Rp | 590.500 | | Rp | 288.772 | Rp | 246.243 | | Rp | 535.015 |
| 22 | Rizal | Rp | 213.000 | Rp | 585.000 | | Rp | 180.376 | Rp | 243.950 | | Rp | 424.326 |
| 23 | Masykur,S.Pd | Rp | 134.800 | Rp | 568.500 | | Rp | 114.154 | Rp | 237.069 | | Rp | 351.223 |
| 24 | Drs. Hari Widodo | Rp | 129.000 | Rp | 534.500 | | Rp | 109.242 | Rp | 222.891 | | Rp | 332.133 |
| 25 | Gini Indriyani, S.Pd | Rp | 150.000 | Rp | 470.000 | | Rp | 127.026 | Rp | 195.994 | | Rp | 323.020 |
| 26 | Tarnoto, S.Pd | Rp | 569.000 | Rp | 389.000 | | Rp | 481.851 | Rp | 162.216 | | Rp | 644.067 |
| 27 | Drs. Asmu'i | Rp | 347.000 | Rp | 350.000 | | Rp | 293.853 | Rp | 145.953 | | Rp | 439.806 |
| 28 | Nasron, S.Pd | Rp | 145.000 | Rp | 345.500 | | Rp | 122.791 | Rp | 144.076 | | Rp | 266.868 |
| 29 | Rianti, S.Pd | Rp | 56.000 | Rp | 328.000 | | Rp | 47.423 | Rp | 136.779 | | Rp | 184.202 |
| 30 | Purwoto, S.Pd | Rp | 240.000 | Rp | 315.000 | | Rp | 203.241 | Rp | 131.358 | | Rp | 334.599 |
| 31 | Khofifudin, S.Pd | Rp | 342.000 | Rp | 250.000 | | Rp | 289.618 | Rp | 104.252 | | Rp | 393.870 |
| 32 | Bambang, S.Pd | Rp | 126.000 | Rp | 245.000 | | Rp | 106.702 | Rp | 102.167 | | Rp | 208.869 |
| 33 | Ir. Meita | Rp | 127.500 | Rp | 245.000 | | Rp | 107.972 | Rp | 102.167 | | Rp | 210.139 |
| 34 | Zamri, S.Pd | Rp | 231.000 | Rp | 200.000 | | Rp | 195.619 | Rp | 83.402 | | Rp | 279.021 |
| 35 | SMA TAMAN PEJUANG | Rp | 900000 | Rp | 50000 | | Rp | 762.154 | Rp | 20.850 | | Rp | 783.004 |
| 36 | Anggota yang dilayani | Rp | 200.000 | Rp | | | Rp | 169.368 | Rp | | | Rp | 169.368 |
| | Jumlah | Rp | 13.560.600 | Rp | 22.030.500 | | Rp | 11.483.625 | Rp | 9.186.900 | | Rp | 20.670.525 |
v RUMUS PEMBAGIAN SHU
1. Rumus SHU Berdasarkan Jasa (Transaksi)
SHU Jasa =( 25 % SHU / Total Transaksi Anggota) x Transaksi Anggota
2. Rumus SHU Berdasarkan Simpanan
SHU Simpanan = (20% SHU / Total Simpanan Anggota) x Simpanan Anggota
Total Simpanan Anggota
3. Total SHU Per anggota = SHU JASA + SHU SIMPANAN
v CONTOH PEMBAGIAN SHU PER ANGGOTA
1. Bp. Aan Kuswandi
· Transaksi = Rp 875.000
· Simpanan= Rp 950.000
Ø SHU Jasa
SHU Jasa = (11.483.625 / 13.560.600)x 875.000 = Rp 740.983
Ø SHU Simpanan
SHU Simpanan = (9.186.900 / 22.030.500)x 950.000 = Rp 396.158
Ø Total SHU Bp.Aan Kuswandi = (Rp 740.983 + Rp 396.158) = Rp 1.137.141
2. Ibu. Kumala Dewi
· Transaksi = Rp 700.000
· Simpanan= Rp 735.000
Ø SHU Jasa
SHU Jasa = (11.483.625 / 13.560.600) x 700.000 = Rp 592.786
Ø SHU Simpanan
SHU Simpanan = (9.186.900 / 22.030.500)x 735.000 = Rp 306.501
Ø Total SHU Ibu.Kumala Dewi = (Rp 592.786 + Rp 306.501) = Rp 899.287
3. Bp. Rifa’I
· Transaksi = Rp 67.000
· Simpanan= Rp 600.000
Ø SHU Jasa
SHU Jasa = (11.483.625 / 13.560.600) x 67.000 = Rp 56.738
Ø SHU Simpanan
SHU Simpanan = (9.186.900 / 22.030.500)x 600.000 = Rp 250.205
Ø Total SHU Bp.Rifa’i = (Rp 56.738 + Rp 250.205) = Rp 306.943
4. Ibu. Rianti
· Transaksi = Rp 56.000
· Simpanan= Rp328 .000
Ø SHU Jasa
SHU Jasa = (11.483.625 / 13.560.600) x 56.000 = Rp 47.423
Ø SHU Simpanan
SHU Simpanan = (9.186.900 / 22.030.500)x 328.000 = Rp 136.779
Ø Total SHU Ibu. Rianti = (Rp 47.423 + Rp 136.779) = Rp 184.202
5. Bp. Zamri
· Transaksi = Rp 231.000
· Simpanan= Rp 200.000
Ø SHU Jasa
SHU Jasa = (11.483.625 / 13.560.600) x 231.000 = Rp 195.619
Ø SHU Simpanan
SHU Simpanan = (9.186.900 / 22.030.500) x 200.000 = Rp 83.402
Ø Total SHU Bp. Zamri = (Rp 195.619 + Rp 83.402 ) = Rp 279.021
| KOPERASI SMA TAMAN PEJUANG | |||||
| NERACA | |||||
| PER 31 DESEMBER 2010 | |||||
| AKTIVA: | | | | | |
| A. Aktiva Lancar | | ||||
| 1. Kas | Rp40.000.000 | | |||
| 2. Bank | Rp30.000.000 | | |||
| 3. Piutang | Rp550.870.000 | | |||
| 4. Piutang Barang | Rp98.547.000 | | |||
| 5. Persediaan Barang | Rp10.000.000 | | |||
| | Jumlah | Rp729.417.000 | |||
| B. Aktiva Tetap | | ||||
| 1. inventaris | Rp4.800.100 | | |||
| 2. Penyusutan | (Rp4.470.000) | | |||
| | Rp330.100 | | |||
| | Jumlah | Rp330.100 | |||
| C. Penyertaan | | ||||
| Simpanan pada PKPN-JR | Rp9.220.500 | | |||
| | Jumlah | Rp9.220.500 | |||
| | Jumlah Semua Aktiva | Rp738.967.600 | |||
| | | | | | |
| PASIVA: | | | | | |
| A. Pasiva Lancar | | ||||
| 1. Hutang | Rp - | | |||
| 2. Simpanan Sukarela | Rp365.360.300 | | |||
| 3. Dana-dana | Rp73.456.000 | | |||
| 4. Tabungan Wajib | Rp5.011.000 | | |||
| 5. Simpanan Khusus | Rp16.700.000 | | |||
| | Jumlah | Rp460.527.300 | |||
| B. Pasiva Tak Lancar | | ||||
| Hutang Jangka Panjang | Rp- | | |||
| C. Modal Sendiri | | ||||
| 1. Simpanan Pokok Anggota | Rp1.250.000 | | |||
| 2. Simpanan Wajib | Rp115.005.800 | | |||
| 3. Cadangan | Rp116.250.000 | | |||
| 4. SHU Tahun 2008 | Rp45.934.500 | | |||
| | Jumlah | Rp278.440.300 | |||
| | Jumlah Semua Pasiva | Rp738.967.600 | |||
| | | | | | |
| KOPERASI SMA TAMAN PEJUANG | ||||||
| LAPORAN LABA/RUGI | ||||||
| PER 31 DESEMBER 2010 | ||||||
| PENDAPATAN JASA SIMPAN PINJAM : | | | | |||
| 1.JasaSimpananJangkaPendek | Rp80.000 | | ||||
| 2.JasaSimpananJangkaPanjang | Rp52.500.000 | | ||||
| | Jumlah | Rp51.654.250 | ||||
| PENDAPATAN LAIN-LAIN : | | |||||
| 1. Sewa KantinHarian/Bulanan | Rp- | | ||||
| 2.DiscountBarang,dll(JasaUsaha) | Rp27.500.000 | | ||||
| | Rp27.500.000 | |||||
| | Jumlah | Rp80.080.000 | ||||
| KEUNTUNGAN BARANG : | | |||||
| 1. Penjualan Barang | Rp29.391.915 | | ||||
| 2. Stok Akhir Tahun 2009 | Rp10.000.000 | | ||||
| | Jumlah | Rp39.391.915 | | |||
| 3. Pembelian Barang | Rp25.456.000 | | ||||
| 4. Stok Awal | Rp7.230.000 | | ||||
| | (Rp32.686.000) | |||||
| | Jumlah | Rp6.705.915 | ||||
| | Jumlah Pendapatan | Rp86.785.915 | ||||
| BIAYA-BIAYA / ONGKOS-ONGKOS : | | |||||
| 1. Rapat Pengurus | Rp3.515.500 | | ||||
| 2. Biaya RAT Tahun Buku 2009 | Rp8.000.000 | | ||||
| 3. Gaji Pengurus / BP | Rp12.450.000 | | ||||
| 4. Biaya Administrasi | Rp120.000 | | ||||
| 5. Hadiah Lebaran Tahun 2009 | Rp11.550.000 | | ||||
| 6. Hadiah RAT Tahun 2009 | Rp5.000.000 | | ||||
| 7. Biaya Penyusutan Inventaris | Rp100.415 | | ||||
| 8. Biaya Ongkos | Rp115.500 | | ||||
| | Jumlah | (Rp40.851.415) | ||||
| | SHU TAHUN BUKU 2010 | Rp45.934.500 | ||||
| | | | | | | |
| KOPERASI SMA TAMAN PEJUANG | | | | |||||
| DAFTAR PEMBAGIAN SHU TAHUN BUKU 2010 | | |||||||
| | | |||||||
| 1. Untuk Cadangan | | | | 25% x Rp45.934.500 = Rp11.483.625 | ||||
| 2. Untuk Anggota menurut Pemb. Simpanan | 20% x Rp45.934.500 = Rp9.186.900 | |||||||
| 3. Untuk Anggota menurut Pemb. Jasanya | 25% x Rp45.934.500 = Rp11.483.625 | |||||||
| 4. Untuk Dana Pengurus | 10% x Rp45.934.500 = Rp4.593.450 | |||||||
| 5. Untuk Kesejahteraan Pegawai | 5% x Rp45.934.500 = Rp2.296.725 | |||||||
| 6. Untuk Dana Pendidikan Koperasi | 5% x Rp45.934.500 = Rp2.296.725 | |||||||
| 7. Untuk Dana Pemb. Daerah Kerja | 5% x Rp45.934.500 = Rp2.296.725 | |||||||
| 8. Untuk Dana Sosial | 5% x Rp45.934.500 = Rp2.296.725 | |||||||
| | Jumlah | 100%xRp45.934.500 = Rp45.934.500 | ||||||
| | | | | | | | | |
