NPM
11211631
KELAS
2EA27
1
DOSEN
Bp. Nurhadi
dimiliki
seseorang
dalam
koperasi,
tetapi
juga
berdasarkan
JUA
JMA
Va x JUA + S a x JMA
2
VUK
TMS
Keterangan :
-
SHU Pa
JUA
JMA
VA
UK
Sa
TMS
KOPERASI SERVIA
DAFTAR PENGURUS KOPERASI SERVIA :
1. Ketua
Handoyo Wicaksono
2. Wakil Ketua=
Kristian Yosef
3. Sekretaris =
Venty
4. Bendahara =
Donny Kurniawan
3. Harry Purwanto
4. Greggy Darmawan
5. Dinda Khaelany
6. Herlambang
7. Ferdiansyah
8. Krisna Purnomo
9. Fendy Santoso
10.
Erica Rahayu
12.
Valerina
13.
Eugenia Verina
14.
Vichellya
15.
Monica William
16.
Hartono Rahman
17.
Agus Lesmana
18.
Vimala Ariesanti
19.
Jessica Libie
20.
Pricilla Johar
21.
80,000,000
(20,000,000)
60,000,000
Beban Pembelian
Beban Administrasi
Beban Sewa
3,000,000
1,000,000
1,000,000
Total Beban
SHU Sebelum Pajak
Pajak Penghasilan
SHU Setelah Pajak
(5,000,000)
55,000,000
(5,000,000)
50,000,000
Passiva
Kas
20,000,000
Hutang
Piutang
15,000,000
Modal
Persediaa
n
10,000,000
Peralatan
5,000,000
SHU
50,000,000
SHU
10,000,00
0
40,000,00
0
50,000,00
0
40% X
50,000,000
40% X
50,000,000
5% X
50,000,000
5% X
50,000,000
5% X
50,000,000
5% X
50,000,000
Cadangan
SHU dibagi per
anggota
Dana Pengurus
Dana Karyawan
Dana Pembangunan
Dana Sosial
=20,000,0
00
=20,000,0
00
=2,500,00
0
=2,500,00
0
=2,500,00
0
=2,500,00
0
Yang bisa dibagi untuk anggota koperasi adalah SHU dibagi per anggota ,
atau 40% dari 50.000.000 yaitu seperti contoh 20.000.000
B. PEMBAGIAN SHU :
SIMPANAN
TRANSAKSI
Nama
Simpanan
Transaksi
1 Handoyo Wicaksono
800,000
300,000
2 Kristian Yosef
400,000
200,000
3 Venty
500,000
200,000
4 Doni Kurniawan
600,000
200,000
5 Vennicia Marry
500,000
200,000
6 Maria Celly
500,000
500,000
7 Harry Purwanto
1,000,000
1,000,000
8 Greggy Darmawan
1,000,000
500,000
500,000
250,000
10 Herlambang
800,000
400,000
11 Ferdiansyah
1,200,000
300,000
12 Krisna Purnomo
500,000
250,000
13 Fendy Santoso
350,000
100,000
14 Erica Rahayu
550,000
100,000
1,200,000
200,000
850,000
100,000
17 Eugenia Verina
1,150,000
100,000
18 Vichellya
1,000,000
400,000
19 Monica William
1,000,000
500,000
20 Hartono Rahman
1,000,000
200,000
21 Agus Lesmana
1,000,000
1,000,000
22 Vimala Ariesanti
2,000,000
1,500,000
23 Jessica Libie
1,000,000
400,000
500,000
300,000
100,000
800,000
20,000,000
10,000,000
9 Dinda Khaelany
24 Pricilla Johar
Benedicta Audrey
25 Hermawan
Total
RINCIAN
PENERIMAAN
SHU
PER
ANGGOTA
PADA
KOPERASI SERVIA
1. Handoyo Wicaksono
SHU Koperasi Simpanan
= 800.000/20.000.000 * ( 6.000.000 )
= 240.000
SHU Koperasi Transaksi = 300.000/10.000.000 * ( 14.000.000 ) =
120.000
Jumlah SHU = 240.000 + 120.000 = 660.000
2. Kristian Yosef
SHU Koperasi Simpanan
= 400.000/20.000.000 * ( 6.000.000 )
= 120.000
SHU Koperasi Transaksi = 200.000/10.000.000 * ( 14.000.000 ) =
280.000
Jumlah SHU = 120.000 + 280.000 = 400.000
3. Venty
SHU Koperasi Simpanan
= 500.000/20.000.000 * ( 6.000.000 )
= 150.000
SHU Koperasi Transaksi = 200.000/10.000.000 * ( 14.000.000 ) =
280.000
Jumlah SHU = 150.000 + 280.000 = 430.000
4. Donny Kurniawan
SHU Koperasi Simpanan
= 600.000/20.000.000 * ( 6.000.000 )
= 180.000
SHU Koperasi Transaksi = 200.000/10.000.000 * ( 14.000.000 ) =
280.000
Jumlah SHU = 180.000 + 280.000 = 460.000
5. Vennicia Marry
SHU Koperasi Simpanan
= 500.000/20.000.000 * ( 6.000.000 )
= 150.000
8
= 500.000/20.000.000 * (6.000.000) =
150.000
SHU Koperasi Transaksi = 500.000/10.000.000 * (14.000.000) =
700.000
Jumlah SHU = 150.000 + 700.000 = 850.000
7. Harry Purwanto
SHU Koperasi Simpanan
= 1.000.000/20.000.000 * (6.000.000)
= 300.000
SHU Koperasi Transaksi = 1.000.000/10.000.000* (14.000.000) =
1.400.000
Jumlah SHU = 300.000 + 1.400.000 = 1.700.000
8. Greggy Darmawan
SHU Koperasi Simpanan
= 1.000.000/20.000.000 * (6.000.000)
= 300.000
SHU Koperasi Transaksi = 500.000/10.000.000 * (14.000.000) =
700.000
Jumlah SHU = 300.000 + 700.000 = 1.000.000
9. Dinda Khaelany
SHU Koperasi Simpanan
= 500.000/20.000.000 * (6.000.000) =
150.000
SHU Koperasi Transaksi = 250.000/10.000.000 * (14.000.000) =
350.000
Jumlah SHU = 150.000 + 350.000 = 500.000
9
10.
Herlambang
= 800.000/20.000.000 * (6.000.000) =
240.000
SHU Koperasi Transaksi = 400.000/10.000.000 * (14.000.000) =
560.000
Jumlah SHU = 240.000 + 560.000 = 800.000
10
N
o
1
2
3
4
5
6
7
8
9
1
0
1
1
1
2
1
3
1
4
1
5
1
6
1
7
1
8
1
9
2
0
2
1
2
2
2
3
2
4
2
5
Simpana
n
Simpana
n
Wajib
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
Simpan
an
Sukarel
a
20,000
50,000
10,000
200,000
40,000
15,000
100,000
50,000
50,000
Nama
Handoyo Wicaksono
Kristian Yosef
Venty
Doni Kurniawan
Vennicia Marry
Maria Celly
Harry Purwanto
Greggy Darmawan
Dinda Khaelany
Pokok
750,000
350,000
450,000
550,000
450,000
450,000
950,000
950,000
450,000
Jumlah
820,000
450,000
510,000
800,000
540,000
515,000
1,100,000
1,050,000
550,000
SHU
660,000
400,000
430,000
460,000
430,000
850,000
1,700,000
1,000,000
500,000
Herlambang
750,000
50,000
50,000
850,000
800,000
Ferdiansyah
1,150,000
50,000
100,000
1,300,000
780,000
Krisna Purnomo
450,000
50,000
20,000
520,000
500,000
Fendy Santoso
300,000
50,000
40,000
390,000
245,000
Erica Rahayu
500,000
50,000
10,000
560,000
305,000
1,150,000
50,000
100,000
1,300,000
640,000
800,000
50,000
15,000
865,000
395,000
1,100,000
50,000
200,000
1,350,000
485,000
Vichellya
950,000
50,000
100,000
1,100,000
860,000
Monica William
950,000
50,000
20,000
1,020,000
1,000,000
Hartono Rahman
950,000
50,000
30,000
1,030,000
580,000
Agus Lesmana
950,000
50,000
20,000
1,020,000
1,700,000
1,950,000
50,000
100,000
2,100,000
2,700,000
Jessica Libie
950,000
50,000
20,000
1,020,000
860,000
Pricilla Johar
Benedicta Audrey
Hermawan
450,000
50,000
50,000
550,000
570,000
50,000
18,750,0
00
50,000
1,250,00
0
50,000
1,460,0
00
150,000
21,460,0
00
1,150,000
20,000,0
00
Vimala Ariesanti
Total
11