Koperasi Karyawan Mandiri

Perhitungan Hasil Usaha Komparatif

Per 31 Desember 2020 dan 2021

NO. Keterangan 2020 (Rp) 2021 (Rp)

I HASIL USAHA
A Hasil Usaha Toko
1 Penjualan 5,999,549,000 7,389,189,000
Potongan Penjualan (150,000) (200,000)
Retur Penjualan dan Pengurangan Harga (100,000) (250,000)
Penjualan Neto 5,999,299,000 7,388,739,000
Harga Pokok Penjualan
Persediaan Barang Dagangan Awal 117,278,000 99,398,000
Pembelian 2,665,845,000 2,555,528,000
Beban Angkut Pembelian 2,210,000 1,780,000
Potongan Pembelian (300,000) (300,000)
Retur Pembelian dan Pengurangan Harga (200,000) (300,000)
Pembelian Neto 2,667,555,000 2,556,708,000
Barang yang Tersedia Dijual 2,784,833,000 2,656,106,000
Persediaan Barang Dagangan Akhir 99,398,000 155,582,000
Harga Pokok Penjualan 2,685,435,000 2,500,524,000
SHU Toko Bruto (A) 3,313,864,000 4,888,215,000
B HASIL USAHA JASA
2 Jasa Simpan Pinjam 793,391,000 842,907,000
3 Jasa Sewa Kantin 12,100,000 8,800,000
4 Jasa Sewa Ruang ATM 15,000,000 15,000,000
Total Hasil Jasa (B) 820,491,000 866,707,000
Total SHU Bruto (A+B) 4,134,355,000 5,754,922,000
II BEBAN USAHA
C Beban Administrasi dan Umum
1 Beban Pengurus dan Karyawan 78,000,000 104,600,000
2 Beban Honor Pembina/Penasihat 7,000,000 7,000,000
3 Beban Honor Pengawas 6,500,000 7,500,000
4 Beban Honor Konsultan 25,000,000 30,000,000
5 Beban Listrik 155,200,000 165,250,000
6 Beban Air 88,900,000 89,500,000
7 Beban Telpon 75,000,000 80,450,000
8 Beban Rapat Pengurus 3,500,000 4,500,000
9 Beban RAT 25,000,000 25,000,000
10 Beban Peralatan Kantor 35,200,000 37,150,000
11 Beban Fotokopi 3,500,000 4,100,000
12 Beban Penyusutan Kendaraan Kantor 25,000,000 50,000,000
16 Beban Penyusutan Peralatan Kantor 3,500,000 4,243,000
17 Beban Sewa Toko 7,200,000 7,200,000
18 Beban Konsumsi 2,450,000 3,750,000
19 Beban Pemeliharaan Kantin 3,119,000 4,500,000
Total Beban Administrasi dan Umum (c) 544,069,000 624,743,000

D Beban Usaha Toko

20 Beban Gaji Karyawan Toko 73,000,000 62,900,000
21 Beban Perlengkapan Toko 1,715,000 2,541,000
22 Beban Perawatan Toko 2,786,000 3,719,000
23 Beban Pembungkus Toko 5,855,000 6,673,000
24 Beban Lembur Toko 2,199,000 2,997,000
25 Beban Barang Rusak 1,267,000 975,000
26 Beban Penyusutan Peralatan Toko 841,000 671,000
27 Beban penyusutan gedung toko 3,608,000 14,663,000
28 beban honor juru bayar 3,600,000 3,600,000
29 beban tamu 1,000,000 1,400,000
30 beban rekening telpon flexi 624,000 624,000
31 beban konsumsi 1,840,000 2,660,000
32 beban pakaian seragam karyawan toko 1,400,000 1,600,000
33 THR Karyawan 4,500,000 2,250,000
34 BPJS Karyawan 3,906,000 2,824,000
Total Beban Usaha Toko (D) 108,141,000 110,097,000

E Beban Usaha Simpan Pinjam

Beban gaji karyawan usipa 45,500,000 50,500,000
beban honor juru bayar 3,600,000 3,600,000
beban lembur karyawan 2,500,000 3,520,000
beban perlengkapan usipa 500,000 750,000
beban penyusutan peralatan usipa 117,000 146,000
beban asuransi 3,400,000 4,100,000
beban materai 2,000,000 2,200,000
beban bunga 25,000,000 30,000,000
beban pajak 50,000,000 65,000,000
total beban usipa (e) 132,617,000 159,816,000
total beban usaha (c+d+e) 784,827,000 894,656,000
sisa hasil usaha (a+b) -(c+d+e) 3,349,528,000 4,860,266,000

F pendapatan dan beban non usaha

deviden 2,500,000 3,000,000
jasa bank 1,550,000 2,550,000
beban bank (250,000) (510,000)
laba non usaha (f) 3,800,000 5,040,000
SISA HASIL USAHA NETO 3,353,328,000 4,865,306,000
 Balikpapan, 6 Januari 2022
PENGURUS KOPERASI KARYAWAN MANDIRI

Ketua Sekretaris Bendahara

KOPERASI KARYAWAN MANDIRI

endahara
 KOPERASI KARYAWAN MANDIRI
LAPORAN POSISI KEUANGAN NERACA KOMPARATIF
PER 31 DESEMBER 2021 DAN 2022

No. Keterangan 2021 (Rp) 2022 (rp)

1 aset
A aset lancar
1 kas 356,000,000 566,500,000
2 bank 12,855,000 22,806,000
3 piutang dagang 2,324,474,000 2,396,537,000
4 piutang usipa 6,243,681,000 8,829,650,000
5 perlengkapan kantor 65,850,000 76,600,000
6 perlengkapan toko 55,600,000 60,700,000
7 perlengkapan simpan pinjam 37,000,000 40,750,000
8 persekot asuransi 20,000,000 30,000,000
9 sewa dibayar di muka 15,000,000 20,000,000
10 persediaan barang dagangan 99,398,000 155,582,000
TOTAL ASET LANCAR 9,229,858,000 12,199,125,000
B penyertaan
11 simpanan pokok pada puskopkar 25,000,000 25,000,000
12 simpanan wajib pada puskopkar 250,000,000 350,000,000
13 simpanan sukarela pada puskopkar 20,000,000 30,000,000
14 investasi saham 150,000,000 150,000,000
TOTAL PENYERTAAN 445,000,000 555,000,000
C aset tetap
15 tanah 600,000,000 640,000,000
16 kendaraan kantor 780,000,000 780,000,000
akumulasi penyusutan kendaraan kantor (25,000,000) (50,000,000)
nilai buku kendaraan kantor 755,000,000 730,000,000
17 kendaraan toko 560,000,000 560,000,000
akumulasi penyusutan kendaraan toko (15,000,000) (30,000,000)
nilai buku kendaraan toko 545,000,000 530,000,000
16 bangunan toko 473,000,000 473,000,000
akumulasi penyusunan bangunan toko (42,000,000) (57,000,000)
nilai buku bangunan toko 431,000,000 416,000,000
17 peralatan kantor 250,000,000 250,000,000
akumulasi penyusutan peralatan kantor (7,000,000) (11,000,000)
nilai buku peralatan kantor 243,000,000 239,000,000
18 peralatan toko 350,000,000 350,000,000
tambahan peralatan toko 20,000,000 30,000,000
peralatan toko tersedia 370,000,000 380,000,000
akumulasi penyusutan peralatan toko (11,000,000) (13,000,000)
nilai buku peralatan toko 339,000,000 337,000,000
14 peralatan simpan pinjam 20,000,000 20,000,000
 akumulasi penyusutan peralatan simpan pinjam (1,000,000) (1,200,000)
nilai buku peralatan simpan pinjam 19,000,000 18,800,000
TOTAL ASET TETAP 2,932,000,000 2,910,800,000
TOTAL ASET 12,606,858,000 15,664,925,000
II pasiva
D liabilitas lancar
14 hutang dagang 150,000,000 250,000,000
15 hutang wesel 100,000,000 125,000,000
16 dana pendidikan 200,000,000 340,000,000
17 dana sosial 55,000,000 70,000,000
18 dana pembangunan daerah kerja 52,000,000 65,000,000
19 hutang pajak 49,000,000 55,000,000
TOTAL LIABILITAS LANCAR (D) 606,000,000 905,000,000
E Liabilitas Jangka Panjang
19 hutang bank 450,000,000 250,000,000
20 hutang bumn 300,000,000 250,000,000
21 hutang saham 150,000,000 140,000,000
Total Liabilitas Jangka Panjang ( e) 900,000,000 640,000,000
Total Liabilitas (D+E) 1,506,000,000 1,545,000,000
F Kekayaan Bersih
22 simpanan pokok 280,000,000 390,000,000
23 simpanan wajib 6,986,256,000 8,300,500,000
24 donasi 57,780,000 57,780,000
25 cadangan 443,494,000 536,339,000
Total Kekayaan Bersih 7,767,530,000 9,284,619,000
26 Sisa Hasil Usaha 3,353,328,000 4,865,306,000
TOTAL PASIVA 12,626,858,000 15,694,925,000
 KOPERASI KARYAWAN MANDIRI
PEMBAGIAN SISA HASIL USAHA KOMPARATIF
TAHUN BUKU 2021 DAN 2022
3,353,328,000 4,865,306,000
Persen
No Keterangan 2021 (Rp) 2022 (Rp)
2021 2022

1 Dana Anggota 40 73 1,341,331,200 3,551,673,380

2 Cadangan 40 10 1,341,331,200 486,530,600

3 Dana Pengurus 5 5 167,666,400 243,265,300

4 Dana Kesra Karyawan 5 5 167,666,400 243,265,300

5 Dana Pendidikan 5 5 167,666,400 243,265,300

6 Dana Sosial 2.5 1 83,833,200 48,653,060

7 Dana Pembangunan Daerah Kerja 2.5 1 83,833,200 48,653,060

Total 100 100 3,353,328,000 4,865,306,000

3,551,673,380
 KOPERASI KARYAWAN MANDIRI
DAFTAR SIMPANAN, JASA TOKO, USIPA, DAN SHU BAGIAN ANGGOTA
PER 31 DESEMBER 2021

Simpanan Hasil Usaha

No. Nama Anggota
Pokok Wajib Toko Jasa USP
1 Anda 2,500,000 14,195,250 5,070,500 880,000
2 Maskor 2,500,000 14,195,250 7,448,000 5,500,000
3 Sagiono 2,500,000 13,695,250 4,103,000
4 Masno 2,500,000 13,795,250 1,538,000
5 Santoso 2,500,000 13,691,250 1,543,500 3,600,000
6 Subandi 2,500,000 14,178,750 2,991,000 1,820,000
7 Sarkum 2,500,000 14,170,500
8 Pitung 2,500,000 14,170,500 51,258,500 5,990,000
9 Joko 2,500,000 14,158,000 34,209,000 3,360,000
10 Sutikno 2,500,000 14,158,000 67,194,500 4,040,000
11 Anwar 2,500,000 14,152,500 21,532,500 2,850,000
12 Imam 2,500,000 14,152,500 43,073,000 5,620,000
13 Yusuf 2,500,000 14,152,500 7,937,500 5,860,000
14 Sumerta 2,500,000 14,146,000 -
15 Suraga 2,500,000 14,146,000 3,517,000 2,080,000
16 Arpin 2,500,000 14,146,000 - 1,216,000
17 Sumerta 2,500,000 14,027,000 55,561,500 3,984,000
18 Nasib 2,500,000 14,027,000 1,235,000 1,307,000
19 Mardhate 2,500,000 14,027,000 48,000
20 Lanang 2,500,000 14,027,000 1,027,000
21 Ngofak 2,500,000 14,027,000 13,047,500 1,080,000
22 Amrin 2,500,000 13,527,000 4,283,000
23 Irwan 2,500,000 14,027,000 1,386,000 700,000
24 Dominggus 2,500,000 14,027,000 89,704,000 2,790,000
25 Akhmad 2,500,000 14,027,000 4,032,000
26 Kristoforus 2,500,000 14,027,000 3,465,000
27 Kardiman 2,500,000 14,027,000 -
28 Suarnaya 2,500,000 14,027,000 8,562,000 5,240,000
29 Ferdinand 2,500,000 14,027,000 8,379,000 2,640,000
30 Thomas 2,500,000 14,027,000 32,659,500 864,000
31 Noryamus 2,500,000 14,027,000 67,981,000 1,910,000
32 Defriyadi 2,500,000 14,027,000 28,054,000 3,015,000
33 Jalaludin 2,500,000 14,027,000 3,354,000 5,760,000
34 Ismail 2,500,000 14,027,000 936,500 5,770,000
35 Yulianus 2,500,000 14,027,000 16,428,000 4,800,000
36 Zaenal 2,500,000 14,027,000 1,675,500 2,190,000
37 Buri 2,500,000 14,027,000 -
38 Musdwi 2,500,000 13,527,000 - 3,200,000
39 Haryanto 2,500,000 14,027,000 4,517,000
40 Marsiady 2,500,000 14,027,000 2,377,500
41 Irfan 2,500,000 14,027,000 5,553,000
42 Yohanes 2,500,000 14,027,000 6,449,500 5,980,000
43 Saladi 2,500,000 14,027,000 9,015,500 350,000
44 Agustius 2,500,000 14,027,000 1,136,000
45 Sugito 2,500,000 14,027,000 53,000 3,000,000
46 Mardiono 2,500,000 14,027,000 3,909,000 3,000,000
47 Fransisco 2,500,000 14,027,000 4,905,000 610,000
48 Tri 2,500,000 14,027,000 82,500
49 Hartono 2,500,000 14,027,000 2,352,000
50 Sahipudin 2,500,000 14,027,000 8,543,500 5,760,000
51 Zulman 2,500,000 14,027,000 - 4,640,000
52 Hipolito 2,500,000 14,027,000 3,344,000 1,035,000
53 Gonsal 2,500,000 14,027,000 4,046,500 4,600,000
54 Li'an 2,500,000 14,027,000 725,000 1,520,000
55 Suprihanto 2,500,000 14,027,000 5,089,000 6,000,000
56 Suwadi 2,500,000 14,027,000 2,080,000
57 Suadiarta 2,500,000 14,027,000 6,513,500 1,400,000
58 Sigit 2,500,000 14,027,000 557,000 5,250,000
59 Ispar 2,500,000 14,027,000 708,000
60 Muhajir 2,500,000 14,027,000 678,000 240,000
61 Sugiyanto 2,500,000 14,027,000 -
62 Nurudin 2,500,000 14,027,000 278,000 470,000
63 Ardianus 2,500,000 14,027,000 9,095,500 5,880,000
64 Mawaludin 2,500,000 14,027,000 5,023,500 400,000
65 Saparwadi 2,500,000 14,027,000 498,000 350,000
66 Heri 2,500,000 14,027,000 322,695,500 3,000,000
67 Sofi 2,500,000 14,027,000 225,941,950 893,000
68 Darius 2,500,000 14,027,000 17,762,500 3,600,000
69 Sutrisno 2,500,000 14,027,000 3,453,000 1,600,000
70 Sofyan 2,500,000 14,027,000 -
71 Uhar 2,500,000 13,948,000 216,792,000 6,000,000
72 Yudhi 2,500,000 13,948,000 110,792,000 4,330,000
73 Mustajib 2,500,000 13,948,000 75,000 6,000,000
74 Ristianto 2,500,000 13,948,000 5,138,500 6,000,000
75 Agung 2,500,000 13,948,000 2,672,000 2,100,000
76 Purnomo 2,500,000 13,948,000 5,489,000 4,650,000
77 Triyanto 2,500,000 13,948,000 50,905,200 4,600,000
78 Indra 2,500,000 13,948,000 60,791,500 5,760,000
79 Sunarko 2,500,000 13,948,000 81,109,500 200,000
80 Danang 2,500,000 13,948,000 6,426,500
81 Gunadi 2,500,000 13,948,000 -
82 Sugianto 2,500,000 13,948,000 14,500 2,000,000
 83 Darmawan 2,500,000 13,948,000 13,001,500 1,640,000
84 Setiawan 2,500,000 13,948,000 6,674,000 104,000
85 Edi Setyo 2,500,000 13,948,000 1,565,000 5,823,000
86 Rahmad 2,500,000 13,948,000 114,787,500 4,715,000
87 Kusuma 2,500,000 13,948,000 6,750,000 3,860,000
88 Yusni 2,500,000 13,948,000 104,509,000 3,350,000
89 Adrian 2,500,000 13,948,000 110,934,500 590,000
90 Wijaya 2,500,000 13,948,000 2,269,000 1,700,000
91 Murdana 2,500,000 13,948,000 836,000
92 Agustimus 2,500,000 13,948,000 169,000 1,060,000
93 Kurniawan 2,500,000 13,948,000 3,013,500 3,693,000
94 Marsuto 2,500,000 13,948,000 9,227,500 6,000,000
95 Soleh 2,500,000 13,948,000 8,675,500 4,800,000
96 Widodo 2,500,000 13,948,000 1,495,000 3,191,000
97 Fika 2,500,000 13,948,000 3,542,500 4,580,000
98 Rosyadi 2,500,000 13,948,000 8,692,500 6,000,000
99 Putro 2,500,000 13,948,000 62,060,000 1,118,000
100 Kartika 2,500,000 13,948,000 6,157,500 3,900,000
101 Naufal 2,500,000 13,948,000 14,000 840,000
102 Yohanes 2,500,000 13,948,000 4,533,500 4,875,000
103 Samidi 2,500,000 13,948,000 1,047,000 900,000
104 Hendri 2,500,000 13,948,000 2,351,000 6,000,000
105 Widia 2,500,000 13,948,000 89,000 6,000,000
106 Anfran 2,500,000 13,948,000 1,446,000 1,440,000
107 Sudamis 2,500,000 13,948,000 7,146,500
108 Ardon 2,500,000 13,948,000 4,259,500 4,200,000
109 Hendri 2,500,000 13,948,000 2,206,500
110 I Nyoman 2,500,000 13,948,000 562,000 6,000,000
111 Habiburah 2,500,000 13,948,000 72,242,500 4,665,000
112 Suhendar 2,500,000 13,948,000 64,920,500 2,700,000
113 Panijan 2,500,000 13,948,000 1,933,500
114 Kasdi 2,500,000 13,948,000 - 6,000,000
115 Anyun 2,500,000 13,948,000 860,500 6,000,000
116 Heru 2,500,000 250,000 406,000
117 Iwan 2,500,000 250,000 7,663,500 2,100,000
118 Imam 2,500,000 250,000 4,537,500
119 Prayitno 2,500,000 250,000 2,803,500 2,100,000
120 Mausul 2,500,000 250,000 72,588,000
121 Dewaskoro 2,500,000 250,000 2,706,500 4,896,000
122 Gunawan 2,500,000 250,000 46,108,000
123 Sumarno 2,500,000 250,000 856,000 2,700,000
124 Muslik 2,500,000 250,000 33,104,000 5,000,000
Total 310,000,000 1,611,671,500 2,589,567,150 311,824,000
ANDIRI
N SHU BAGIAN ANGGOTA
21
4,823,062,650 3,551,673,380
SHU Bagian
Jumlah (Rp)
Anggota
22,645,750 16,676,190
29,643,250 21,829,105
20,298,250 14,947,505
17,833,250 13,132,295
21,334,750 15,710,777
21,489,750 15,824,918
16,670,500 12,276,053
73,919,000 54,433,492
54,227,000 39,932,426
87,892,500 64,723,491
41,035,000 30,217,919
65,345,500 48,120,020
30,450,000 22,423,191
16,646,000 12,258,011
22,243,000 16,379,607
17,862,000 13,153,466
76,072,500 56,019,317
19,069,000 14,042,293
16,575,000 12,205,727
17,554,000 12,926,657
30,654,500 22,573,783
20,310,000 14,956,158
18,613,000 13,706,498
109,021,000 80,282,387
20,559,000 15,139,520
19,992,000 14,721,985
16,527,000 12,170,380
30,329,000 22,334,087
27,546,000 20,284,703
50,050,500 36,856,877
86,418,000 63,637,678
47,596,000 35,049,399
25,641,000 18,881,873
23,233,500 17,109,005
37,755,000 27,802,548
20,392,500 15,016,910
16,527,000 12,170,380
19,227,000 14,158,643
 21,044,000 15,496,671
18,904,500 13,921,156
22,080,000 16,259,575
28,956,500 21,323,387
25,892,500 19,067,076
17,663,000 13,006,923
19,580,000 14,418,590
23,436,000 17,258,125
22,042,000 16,231,592
16,609,500 12,231,133
18,879,000 13,902,378
30,830,500 22,703,389
21,167,000 15,587,247
20,906,000 15,395,049
25,173,500 18,537,609
18,772,000 13,823,584
27,616,000 20,336,251
18,607,000 13,702,079
24,440,500 17,997,832
22,334,000 16,446,619
17,235,000 12,691,747
17,445,000 12,846,390
16,527,000 12,170,380
17,275,000 12,721,203
31,502,500 23,198,245
21,950,500 16,164,212
17,375,000 12,794,842
342,222,500 252,010,523
243,361,950 179,210,228
37,889,500 27,901,592
21,580,000 15,891,378
16,527,000 12,170,380
239,240,000 176,174,850
131,570,000 96,887,331
22,523,000 16,585,797
27,586,500 20,314,527
21,220,000 15,626,276
26,587,000 19,578,502
71,953,200 52,985,890
82,999,500 61,120,316
97,757,500 71,988,016
22,874,500 16,844,640
16,448,000 12,112,205
18,462,500 13,595,670
 31,089,500 22,894,115
23,226,000 17,103,482
23,836,000 17,552,682
135,950,500 100,113,104
27,058,000 19,925,343
124,307,000 91,538,903
127,972,500 94,238,154
20,417,000 15,034,952
17,284,000 12,727,830
17,677,000 13,017,233
23,154,500 17,050,830
31,675,500 23,325,641
29,923,500 22,035,480
21,134,000 15,562,946
24,570,500 18,093,564
31,140,500 22,931,671
79,626,000 58,636,092
26,505,500 19,518,486
17,302,000 12,741,085
25,856,500 19,040,566
18,395,000 13,545,964
24,799,000 18,261,830
22,537,000 16,596,107
19,334,000 14,237,438
23,594,500 17,374,843
24,907,500 18,341,728
18,654,500 13,737,058
23,010,000 16,944,421
93,355,500 68,746,410
84,068,500 61,907,521
18,381,500 13,536,022
22,448,000 16,530,568
23,308,500 17,164,235
3,156,000 2,324,059
12,513,500 9,214,864
7,287,500 5,366,470
7,653,500 5,635,990
75,338,000 55,478,435
10,352,500 7,623,517
48,858,000 35,978,728
6,306,000 4,643,699
40,854,000 30,084,632
4,823,062,650 3,551,673,380