Lembar Kerja Mahasiswa MATAKULIAH MANAJEMEN KEUANGAN...
Transcript of Lembar Kerja Mahasiswa MATAKULIAH MANAJEMEN KEUANGAN...
Nama Mahasiswa : ..................................... NIM : .....................................
PROGRAM STUDI PENDIDIKAN EKONOMI DAN KOPERASI
FAKULTAS PENDIDIKAN EKONOMI DAN BISNIS 2010
LEMBAR KERJA MAHASISWA
MATAKULIAH MANAJEMEN KEUANGAN KOPERASI
Dosen : Dra. Neti Budiwati, M.Si.
Lizza Suzanti, S.Pd. Susanti Kurniawati, S.Pd., M.Si.
LEMBAR KERJA MAHASISWA 1
KOPERASI DAN MANAJEMEN
KEUANGAN
Nama : ......................................
N I M : ......................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi bab I, maka Anda
diminta untuk menjawab soal-soal dibawah ini:
1. Dalam UU No. 25 Tahun 1992 dikatakan bahwa Koperasi sebagai badan
usaha. Jelaskan makna Koperasi sebagai badan usaha kaitannya dengan
tujuan mensejahterakan anggota !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. Kemukakan dan jelaskan prinsip-prinsip Koperasi Indonesia sebagaimana
yang dikemukakan dalam UU No. 25 Tahun 1992 !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
3. Jelaskan perbedaan antara pengembangan Koperasi secara mikro dengan
secara makro !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Ada dua aktivitas utama manajemen keuangan. Jelaskan dua fungsi dari
manajemen keuangan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Jelaskan mengapa tujuan manajemen keuangan Koperasi selain untuk
maksimisasi kemakmuran pemilik, juga untuk meningkatkan nilai
(kapitalisasi) perusahaan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Mengapa dalam Koperasi juga diperlukan manajemen keuangan?
Jelaskan!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Untuk mengawasi jalannya Koperasi dalam Koperasi ada badan
pengawas, namun pengawasan yang efektif dalam Koperasi sebenarnya
adalah pengawasan dari anggota, Jelaskan pernyataan tersebut !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Samakah tujuan Koperasi dengan badan usaha non Koperasi dalam
meraih tujuannya memperoleh laba ? Mengapa ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Kemukakan contoh untuk masing-masing jenis Koperasi mengenai upaya
Koperasi dalam memberikan pelayanan kepada anggota !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
10. Kemukakan minimal dua perbedaan menajemen keuangan Koperasi
dengan manajemen keuangan badan usaha non Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
11. Mengapa Koperasi dikatakan memiliki kelemahan struktural dalam
masalah permodalan ? Uraikan jawaban Anda !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
12. Setujukah Anda dengan pernyataan bahwa Koperasi bukan merupakan
perkumpulan modal sehingga Koperasi tidak berorientasi mencari laba?
Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
13. Jelaskan mengenai ”dual identity” anggota dalam kaitannya dengan
masalah pemupukan modal dalam Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
14. Kemukakan dan jelaskan upaya yang dapat dilakukan pengelola Koperasi
dalam mengatasi kelemahan struktural dalam permodalan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
15. Jelaskan pendapat Anda, seandainya Koperasi dalam aktivitasnya tidak
mendasarkan pada salah satu prinsip dari Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 2
PSAK DALAM MANAJEMEN
KEUANGAN KOPERASI
Nama : ......................................
N I M : ......................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi bab II, maka Anda
diminta untuk menjawab soal-soal dibawah ini:
a) Kerjakan Soal-soal Latihan berikut:
1. Coba Anda perhatikan contoh-contoh laporan keuangan beberapa Koperasi
yang terdapat pada lampiran buku MKK! Tugas Anda adalah memperbaiki
laporan keuangan Koperasi tersebut sesuai dengan bentuk-bentuk laporan
keuangan yang terdapat pada PSAK No. 27 (revisi 1998)! (Kerjakan pada
kertas lain)
2. Hitung berapa jumlah promosi anggota suatu Koperasi, apabila diketahui:
Koperasi menjual beras kepada anggota dengan harga jual lebih rendah 5%
dibandingkan dengan harga umum, dalam setahun sebanyak 2½ ton. Harga
beras umum adalah Rp 4.500,- per kg.
Koperasi menyalurkan kredit kepada anggota dengan jasa 1½% per bulan
sebesar Rp 375.550.000,-. Tingkat bunga umum yang berlaku sebesar 20%
per tahun.
Koperasi membeli produk tepung beras dari anggota sebanyak 2 ton
dengan harga Rp 4.750,- per kg. Bila anggota menjual sendiri tepung beras
ke pasar, maka akan dihargai Rp 4.600,- pe kg.
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
b) Jawablah pertanyaan-pertanyaan berikut:
1. Jelaskan pernyataan berikut : Akuntansi bukan merupakan suatu usaha
produktif yang dapat menghasilkan atau memberi keuntungan dalam
bentuk sisa hasil usaha (SHU). Akan tetapi dengan sistem akuntansi
Koperasi akan memberi andil yang besar dalam mencapai suksesnya
badan usaha Koperasi.
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
2. Jelaskan mengapa diperlukan suatu aturan khusus mengenai perlakukan
akuntansi bagi Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
3. Jelaskan mengapa fungsi akuntansi Koperasi bukan sebagai tujuan,
melainkan sebagai alat bantu kepada pihak yang berkepentingan dalam
rangka pengambilan keputusan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Sebagai suatu sistem informasi bagi entitas bisnis, maka informasi
akuntansi memberikan dasar bagi semua pihak yang berkepentingan
dengan operasi perusahaan. Kemukakan dan jelaskan siapa sajakah
pihak-pihak tersebut !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Jelaskan mengapa dalam Koperasi, perhitungan laba atau rugi yang
dihasilkan dalam suatu periode tertentu digunakan istilah ”perhitungan
hasil usaha” !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Mengapa dalam Koperasi, juga harus dibuat laporan promosi anggota ?
Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Samakah bentuk laporan keuangan Koperasi dengan badan usaha non
Koperasi ? Mengapa ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Bolehkah suatu Koperasi membuat laporan keuangannya tidak sesuai
dengan PSAK No. 27 (revisi 1998) ? Jelaskan jawaban Anda !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Kemukakan dan jelaskan 4 unsur dari neraca promosi anggota !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
10. Kemukakan pendapat Anda, apakah suatu Koperasi yang sukses
ditentukan oleh faktor tertib akuntansi yang dijalankannya ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 3
MODAL DAN PERMODALAN
DALAM KOPERASI
Nama : ........................................
N I M : ........................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi Bab III, maka Anda
diminta untuk menjawab soal-soal dibawah ini:
1. Seandainya Koperasi berusaha memaksimisasi labanya sebagaimana yang
dilakukan oleh badan usaha non Koperasi, setujukah Anda ? Mengapa ?
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. Boleh dan bisakah Koperasi memperoleh laba yang maksimal ? Jelaskan !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
3. Mengapa modal dalam setiap jenis usaha memegang peranan vital ?
Apakah tanpa modal, usaha Koperasi dapat berjalan ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Kemukakan perbedaan antara permodalan intern dengan permodalan
ekstern !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Kemukakan perbedaan dan persamaan antara modal sendiri dengan
modal pinjaman atau modal asing !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Apa perbedaan antara modal penyertaan dengan penyertaan modal
dalam Koperasi!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Kemukakan mekanisme pemupukan modal dalam Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Mengapa dana penyusutan aktiva tetap dinamakan sebagai permodalan
intensif ? Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Kemukakan perbedaan dan persamaan antara modal kerja dengan modal
lancar !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
10. Kemukakan dan jelaskan karakteristik modal dan permodalan dalam
Koperasi bila dibandingkan dengan badan usaha non Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
11. Dalam kondisi yang bagaimanakah Koperasi diperkenankan untuk
menggunakan dan mengambil sumber modal pinjaman ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
12. Mengapa simpanan sukarela anggota digolongkan sebagai modal
pinjaman ? jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
13. Kemukakan upaya-upaya yang dapat dilakukan pengelola Koperasi, agar
Koperasi memiliki jumlah modal sendiri yang besar!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
14. Modal Koperasi tidak terdiri dari saham-saham seperti Perseroan terbatas
(PT). Bolehkah Koperasi mengeluarkan obligasi sebagai usaha untuk
memupuk modal ? Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
15. Jelaskan hubungan antara modal dengan volume penjualan dan laba
dalam Koperasi!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 4
MANAJEMEN MODAL KERJA
KOPERASI
Nama : ........................................
N I M : ........................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi Bab IV, Anda diminta
untuk mencoba menjawab pertanyaan-pertanyaan di bawah ini:
1. Jelaskan pengertian modal kerja menurut konsep kuantitatif, kualitatif dan
fungsional !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. Mengapa dalam menghitung modal kerja fungsional, untuk piutang harus
dikeluarkan dulu bagian laba (profit margin)nya ? Jelaskan !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
3. Apa akibat yang ditimbulkan dari pembelian barang secara kredit pada
kebutuhan modal kerja ? Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Dipandang dari konsro modal kerja, menurut Anda mana yang
menguntungkan, menjual secara kredit atau menjual secara tunai ?
Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Dari ketiga konsep pengertian modal kerja, menurut Anda konsep
manakah yang sebaiknya digunakan, mengapa ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Kebijakan apa yang dapat mempengaruhi modal kerja ? Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Modal kerja yang terlalu kecil dibandingkan dengan jumlah kewajiban
segeranya akan membahayakan kelangsungan operasi perusahaan.
Jelaskan mengapa demikian!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Jelaskan mengapa kebijakan likuiditas suatu Koperasi dapat
mempengaruhi besar kecilnya modal kerja !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Neraca Koperasi “B” adalah sebagai berikut :
Koperasi “B” Periode 31 Desember 2004
(dalam jutaan rupiah)
Aktiva Lancar Utang & Modal
Kas 10 Utang Dagang 75
Surat berharga 15 Utang Jangka Panjang 50
Piutang dagang 50 Total Utang 125
Persediaan barang 100
Total Aktiva Lancar 175 Modal sendiri 175
Aktiva Tetap
Mesin 50
Gedung 50
Tanah 25
Total Aktiva Tetap 125
Total 300 Total 300
Hitunglah:
a. Besarnya modal kerja netto Koperasi “B” !
b. Jika aktiva tetap selama tahun 2004 adalah Rp 5 juta . Dalam piutang 20
% adalah laba, hitung besarnya modal kerja menurut konsep fungsional !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
10. Suatu Koperasi memperkirakan penjualan sebesar Rp 10 milyar dalam
satu tahun. Persediaan barang dagangan ditentukan sebesar 3 bulan
penjualan dan penjualan akan dilakukan secara kredit dengan jangka
waktu 3 bulan. Perusahaan menetapkan saldo kas sebesar 5 % dari
penjualan. Berapakah kebutuhan modal kerja Koperasi tersebut ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 5
MANAJEMEN KAS, MANAJEMEN
PIUTANG, MANAJEMEN
PERSEDIAAN DALAM KOPERASI
Nama : .......................................
N I M : .......................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk menguji pemahaman Anda mengenai materi Bab V, Anda diminta untik
menjawab pertanyaan-pertanyaan dibwah ini:
1. Mengapa perusahaan/Koperasi perlu memiliki kas ?
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. Jelaskan mengapa motif ketiga menahan uang kas menurut Keynes tidak
diperkenankan dalam Koperasi !
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
3. Apakah perusahaan/Koperasi harus menyediakan kas dalam jumlah yang
sebesar-besarnya untuk menjaga likuiditasnya ? Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Koperasi “X” merencanakan untuk mempunyai saldo kas sebesar Rp 100
juta untuk pengeluaran kas tahun depan. Koperasi memperkirakan bahwa
tingkat bunga yang berlaku sekitar 10 % dan akan menanggung biaya
sekitar Rp 5.000,00 setiap kali meminjam uang. Pengeluaran kas
diharapkan stabil selama tahun depan. Dengan menggunakan model
persediaan hitunglah besarnya pinjaman yang optimal !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Diketahui penjualan kredit suatu Koperasi sebesar Rp 1.200.000,00.
Perputaran piutang 10 kali, sedangkan harga pokok barang yang terjual
adalah sebesar Rp 1.000.000,00. Jika Koperasi beroperasi dalam 1 tahun
(=360 hari), hitunglah :
a. besarnya investasi dalam piutang yang ditanamkan Koperasi tersebut !
b. besarnya piutang rata-rata !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Diketahui, Koperasi “A” memiliki kebutuhan akan material 2400 selama 1
tahun. Harga per unit material Rp 1,00. Biaya setiap kali pesan Rp 30,00.
Biaya simpan ditetapkan 40 % dari nilai persediaan rata-rata. Safety stock
1000 unit dengan lead time selama 1 bulan. Dengan menggunakan
analisis EOQ, berapa besarnya pesanan paling ekonomis ? Hitung pula
besarnya reorder point material tersebut !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 6
MANAJEMEN AKTIVA TETAP
KOPERASI
Nama : ..........................................
N I M : ..........................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi bab VI, maka Anda
diminta untuk menjawab/mengerjakan Soal-soal Latihan berikut:
1. Jelaskan mengapa aktiva tetap perlu disusutkan?
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
2. Kemukakan pandangan Agama, khususnya Islam mengenai Time Value of
money!
……………………………………………………………………….……………………………………………
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
…………………………………………………………………………...............................................
3. Jelaskan apakah kalau tidak ada time value of money, maka saat ini tidak
akan ada rente/bunga? Mengapa?
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
4. Hitunglah:
Apabila Koperasi yang Anda kelola memiliki aktiva yang terdiri dari:
Mesin-mesin seharga Rp150 juta dengan usia ekonomis 10 tahun
Furniture seharga Rp 12,5 juta dengan usia ekonomis 5 tahun
Bangunan seharga Rp 345 juta dengan usia ekonomis 20 tahun.
a) Dengan pertimbangan kepraktisan/kemudahan dan ketersediaan
dana, maka metoda penyusatan manakah yang akan Anda gunakan
untuk ketiga jenis aktiva tersebut.
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
b) Berapa besarnya dana penyusutan untuk tahun pertama dan kedua
dengan menggunakan metoda penyusutan yang Anda pilih tersebut
untuk ketiga jenis aktiva tetap di atas?
…………………………………………………………………………....................................
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
……………………………………………………………………......................................….
5. Seandainya 5 tahun yang akan dating Anda menginginkan memiliki
uang sebesar Rp 25 juta, berapakah Anda harus menabung setiap
tahun bila diketahui tingkat bunga umum 17% per tahun?
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………......................................................................................................
6. Seandainya Anda hari ini memiliki uang sebesar Rp 15,5 juta yang
sebenarnya baru akan digunakan 4 tahun yang akan datang. Bila
tingkat bunga umum sebesar 13,5%, berapakah nilai uang Anda 4
tahun yang akan datang?
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
..................................................................................................................
LEMBAR KERJA MAHASISWA 7
PENILAIAN USUL INVESTASI
Nama : .........................................
N I M : .........................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi bab VII, maka Anda
diminta untuk menjawab/mengerjakan Soal-soal Latihan berikut:
1. Seseorang mempunyai dana sebesar Rp 50.000.000,-, dana tersebut akan
digunakannya untuk berinvestasi. Ada dua usulan investasi yang akan
dipilihnya, yaitu investasi A memerlukan dana Rp 40.000.000,- dan investasi
B memerlukan dana sebesar Rp 20.000.000,-. Diperhitungkan kedua
investasi tersebut menghasilkan Porfitability index (PI) masing-masing: A =
1,10 dan B = 1,25. Maka:
a) Berapa NPV investasi A dan NVB B ?
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
b) Apabila kelebihan dana didepositokan dengan memperoleh tingkat
bunga sebesar 15%, investasi mana yang akan dipilih atau justru dana
lebih baik didepositokan ? Mengapa ?
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
…………………………………………………………………….......................................…….
2. Ada dua proyek investasi yang akan dipilih oleh Koperasi Mahasiswa
(KOPMA) Bumi Siliwangi, yaitu proyek X bernilai Rp 60.000.000,- dan
proyek Y bernilai Rp 72.000.000,-. Usia ekonomis masing-masing proyek 6
tahun dan metoda penyusutan yang digunakan adalah metoda garis
lurus. Proceeds (penerimaan – uang masuk) proyek X adalah Rp
10.000.000,- setiap tahun, sedangkan peneriamaan proyek Y bertururt-
turut sebagai berikut: Rp 33 juta; Rp 10 juta; Rp 8 juta; Rp 1 juta; Rp 1 juta
dan terakhir Rp 1 juta.
Hitunglah:
a) NPV kedua proyek tersebut!
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
b) PI Kedua proyek tersebut!
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
c) Proyek mana yang akan dipilih, dilihat dari kedua perhitungan di atas?
Mengapa?
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
………………………………………………………………………………………………………….
3. Kemukakan alasan mengapa setiap perusahaan/Koperasi harus
melakukan penilaian terhadap setiap usulan investasi?
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
……………………………………………………………...................................…………….......
4. Dari kelima metoda usul investasi yang Anda ketahui, metoda manakah
yang menjelaskan adanya time value of money?
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
5. Apa yang dimaksud dengan capital budgeting? Berikan contoh
bentuknya!
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
…………………………………………………………………………..........................................
LEMBAR KERJA MAHASISWA 8
LABA DALAM KOPERASI
Nama : ......................................
N I M : ......................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai materi Bab VIII, maka Anda
diminta untuk menjawab soal-soal dibawah ini:
1. Jelaskan apa yang dimaksud dengan laba, dan apa pula sisa hasil usaha (SHU) !
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
2. Jelaskan apa yang dimaksud dengan efisiensi, samakah efisiensi dengan laba ?
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
3. Badan usaha bertujuan memperoleh laba, samakah cara memperoleh
laba antara badan usaha Koperasi dengan badan usaha non Koperasi ?
Jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Unsur-unsur apa saja yang membentuk laba, jelaskan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Kemukakan cara-cara yang dapat dilakukan agar Koperasi memperoleh
laba (SHU) yang besar !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Jelaskan apa yang dimaksud denga laba bisnis dan laba ekonomis !
Kemukakan persamaan dan perbedaan antara keduanya !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Bolehkah SHU yang diperoleh Koperasi tidak dibagikan ke anggota ?
Jelaskan jawaban Anda !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Apa yang dimaksud dengan cooperative effect ? Jelaskan cara untuk
meningkatkan cooperative effect tersebut !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Dapatkah Koperasi memperoleh laba maksimal ? Jelaskan jawaban Anda!
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
10. Kemukakan prinsip dual identity anggota dalam kaitannya dengan
peroleh SHU Koperasi !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
LEMBAR KERJA MAHASISWA 9
MENILAI POSISI KEUANGAN DAN
PRESTASI KOPERASI
Nama : ...........................................
N I M : ...........................................
Bandung, .................... 20....
Dosen: Mahasiswa:
........................................ .......................................
Untuk mengevaluasi pemahaman Anda mengenai Bab IX, Anda diminta mencoba
menjawab pertanyaan-pertanyaan dibawah ini:
1. Mengapa diperlukan pemahaman terhadap kondisi keuangan suatu
perusahaan/koperasi ?
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
2. Apa yang dimaksud dengan rasio keuangan ?
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
..............................................................................................................................
3. Apa yang akan terjadi jika suatu koperasi memiliki fakta laverage rendah
bila kondisi perekonomian membaik ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
4. Apa yang akan terjadi pada acid test ratio jika suatu koperasi menambah
persediaan 2x dari semula dan dengan pembelian secara kredit ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
5. Apa yang akan terjadi terhadap return on investment, apabila koperasi
menggunakan hutang yang semakin besar sedangkan faktor-faktor lain
konstan ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
6. Suatu koperasi memiliki current ratio sebesar 200 %. Jika koperasi ingin
membeli barang dagangan secara kredit, berapa banyaknya persediaan
yang dapat dibeli apabila dihendaki minimal current ratio = 150 % (pada
saat ini koperasi mempunyai aktiva lancar sebesar Rp 10 juta) ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
7. Suatu koperasi semula beroperasi dengan total asset sebesar Rp
4.000.000,00 dan menghasilkan penjualan selama setahun Rp
8.000.000,00. Setahun kemudian penjualan koperasi tersebut ternyata
mengalami penurunan sebesar Rp 200.000,00. Berkurangnya penjualan
tersebut disertai juga dengan pengurangan total asset sebesar Rp
600.000,00. Hitunglah total asset turn over sebelum dan setelah ada
penurunan penjualan !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
8. Apabila rentabilitas ekonomi sama dengan 20 %, total aktiva sama
dengan Rp 100 juta dan rasio utang sama dengan 40 %, tarif pajak 25 %
dan tingkat bunga sama dengan 18 %, hitunglah :
a. Rentabilitas modal sendiri
b. Return on Investmrnt
c. Jika tingkat bunga menjadi 25 %, berapa return on investmentnya ?
Mana yang paling menguntuingkan 20 % atau 25 % ?
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
9. Laporan keuangan suatu koperasi per 31 Desember 2003 adalah sebagai
berikut :
Neraca Per 31 Desember 2003
Aktiva Aktiva Lancar Kas Piutang Usaha Cadangan Pengh Piutang Piutang Kavling Tanah Persediaan Barang Uang Muka SHU Total Aktiva Lancar Investasi Simpanan di PKPRI Saham Bank Muamalat Tabungan Kredit Sejahtera Kav. Dalam Proses Total Investasi Aktiva Tetap Kendaraan Ak. Penyusutan Peralatan kantor Ak. Penyusutan Komputer & Software Ak. Penyusutan Total Aktiva Tetap Total
205.161.380 11.300.506.257
(14.079.249) 65.571.294 91.950.556
165.420.551 11.814.530.789
60.665.527 2.000.000
731.236.051 528.800.000
1.322.701.578
2.800.000 -
1.558.200 -
6.603.820 -
10.962.020
13.148.194.387
Passiva Utang Lancar Dana Pend. Koperasi Dana Santunan Simpanan Idul Fitri Dana Sosial Dana Pemb. Daerah Utang Dagang Total Utang Lancar Utang Jk. Panjang BKE Pendpt Blm Direalisasi Utang Pengelola Toko Total Utang Jk. Pjng Modal Sendiri Simpanan Pokok Simpanan Wajib DPM Simpanan SHU Harkop Cadangan Modal Toko Total Modal Sendiri SHU tahun Berjalan Total
23.993.289 6.694.222
856.000 2.690.311 2.648.339
22.963.343 59.845.504
7.423.803.835 2.772.769.415
- 10.196.573.250
27.586.000 2.388.743.932
33.344.046 3.017.037
12.337.000 192.160.216
12.100.000 2.669.288.231
222.487.402 13.148.194.387
Perhitungan Hasil Usaha Per 31 Desember 2003
Pendapatan Jasa Bank 806.377.582 Penjualan Barang 440.667.596 Jasa Simpan Pinjam 114.529.320 Jasa Administrasi Pinjaman 91.623.696 Jasa Photocopy 8.000.000 SHU 844.100 Total Pendapatan 1.462.042.294 Beban Operasional Beban Bunga 771.074.326 Harga Pokok Penjualan 403.335.298 Beban Gaji Karyawan 56.085.256 Beban RAT 15.000.000 Beban Administrasi 14.702.278 Beban Penyusutan 11.862.372 Beban Penghapusan Piutang 4.695.671 Beban Rapat 4.539.000 Beban Transport 3.920.787 Beban THR 3.875.000 Beban Telepon 3.591.434 Beban Pajak 2.099.740 Beban Pembinaan 1.600.000 Beban Reparasi Kendaraan 1.115.000 Beban Listrik 962.030 Beban Bulanan 589.700 Beban Reparasi Komputer 407.000 Beban Lain-lain 60.000 Total Beban Operasional 1.239.554.892 Sisa Hasil Usaha 222.487.402
Berdasarkan data-data tersebut, hitunglah :
a. Quick Ratio
b. Debt to Equity Ratio
c. Return on Investment
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
10. Laporan keuangan Koperasi “X” tahun 2005 menunjukkan modal usaha
Rp 100.000.000,00. Terdiri dari 3 bagian aktiva lancar dan 7 bagian aktiva
tetap. Sedangkan sumber modalnya 50 % berasal dari modal sendiri dan
sisanya berasal dari utang (modal pinjaman). Utang lancarnya 40 %
sisanya utang jangka panjang. Tingkat perputaran modal usaha adalah 3x.
Harga pokok penjualan dan biaya operasi adalah 80 % dari penjualan
bersih. Bunga pinjaman yang dibayar selama tahun tersebut adalah Rp
15.000.000,00. Pajak pendapatan 20 %. Hitung :
a. Penjualan bersih koperasi yang dicapai pada tahun 2005 !
b. Rentabilitas modal sendiri tahun 2005 !
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................