umkm.docx - Contoh Soal 1 Koperasi \u201cSinar Jaya\u201d yang jumlah simpanan pokok dan simpanan wajib anggotanya sebesar Rp 100.000.000 menyajikan

umkm.docx - Contoh Soal 1 Koperasi “Sinar Jaya” yang...

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Contoh Soal 1 Koperasi “Sinar Jaya” yang jumlah simpanan pokok dan simpanan wajib anggotanya sebesar Rp 100.000.000,- menyajikan perhitungan laba rugi singkat pada 31 Desember 2001 sebagai berikut : (hanya untuk anggota): Penjualan Rp 460.000.000,- Harga Pokok Penjualan Rp 400.000.000,- Laba Kotor Rp 60.000.000,- Biaya Usaha Rp 20.000.000,- Laba Bersih Rp 40.000.000,- Berdasarkan RAT, SHU dibagi sebagai berikut: Cadangan Koperasi 40% Jasa Anggota 25% Jasa Modal 20% Jasa Lain-lain 15% Buatlah: a. Perhitungan pembagian SHU b. Jurnal pembagian SHU c. Perhitungan persentase jasa modal d. Perhitungan persentase jasa anggota e. Hitung berapa yang diterima Tuan Yohan (seorang anggota koperasi) jika jumlah simpanan pokok dan simpanan wajibnya Rp 500.000,- dan ia telah berbelanja di koperasi Maju Jaya senilai Rp 920.000,- JAWABAN: A. Perhitungan pembagian SHU Keterangan SHU Rp 40.000.000,- Cadangan Koperasi 40% Rp 16.000.000,- Jasa Anggota 25% Rp 10.000.000,- Jasa Modal 20% Rp 8.000.000,- Jasa Lain-lain 15% Rp 6.000.000,- Total 100% Rp 40.000.000,- B. Jurnal SHU Rp 40.000.000,- Cadangan Koperasi Rp 16.000.000,- Jasa Anggota Rp 10.000.000,- Jasa Modal Rp 8.000.000,- Jasa Lain-lain Rp 6.000.000,- C. Persentase jasa modal = (Bagian SHU untuk jasa modal : Total modal) x 100% = (Rp 8.000.000,- : Rp 100.000.000,-) x 100% = 8%
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Keterangan: – Modal koperasi terdiri dari simpanan pokok dan simpanan wajiB.
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