Prosentase SHU Pengurus Koperasi Karyawan PT
15
EKONOMI KOPERASI NAMA :THERESIA WD NPM : 18211061 KELAS : 2EA27 JURUSAN : MANAJEMEN UNIVERSITAS GUNADARMA 2012-2013
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Transcript of Prosentase SHU Pengurus Koperasi Karyawan PT
EKONOMI KOPERASI
NAMA :THERESIA WD
NPM : 18211061
KELAS : 2EA27
JURUSAN : MANAJEMEN
UNIVERSITAS GUNADARMA
2012-2013
Prosentase SHU penguruskoperasikaryawan PT. YAMAHA INDONESIA
Prosentase SHU pengurusKoperasiKaryawan PT. YAMAHA INDONESIA
1 Untukcadangan25% X 442.671.906= 110.667.977
2 Untukanggotamenurutpemb. Simpanan20% X 442.671.906= 88.534.381
3 Untukanggotamenurutpemb. Jasanya25% X 442.671.906= 110.667.977
4 Untukdanapengurus10% X 442.671.906= 44.267.191
5 Untukkesejahteraanpegawai5% X 442.671.906= 22.133.595
6 Untukdanapendidikankoperasi5% X 442.671.906= 22.133.595
7 Untukdanapemb. Daerah kerja5% X 442.671.906= 22.133.595
8 Untuksosial5% X 442.671.906= 22.133.595100%X442.671.906= 442.671.906
RUMUS PEMBAGIAN SHU1. Rumus SHU berdasarkanjasa (transaksi)
SHU Jasa = 25% SHU X TransaksiAnggota Total transaksianggota
2. Rumus SHU berdasarkan simpanan
SHU simpanan = 20% SHU X simpanananggota Total simpanananggota
3. SHU totalSHU total = SHU Jasa + SHU simpanan
Contohpembagian SHU per anggota1. Bpk. Sugito Transaksi = Rp. 2.300.000 Simpanan= Rp. 5.500.000a. SHU jasa
SHU jasa= 110.667.977 X 2.300.000 = RP. 1.383.612 183.965.000
b. SHU simpananSHU simpanan = 88.534.381 X 5.500.000 = Rp. 2.619.726
185.874.000
c. SHU totalSHU total = RP. 1.383.612+ Rp. 2.619.726 = Rp. 4.003.338
2. Bpk. Supri Transaksi = Rp. 1.700.000 Simpanan= Rp. 5.500.000a. SHU jasa
SHU jasa= 110.667.977 X 1.700.000 = RP. 1.022.670 183.965.000
b. SHU simpananSHU simpanan = 88.534.381 X 5.500.000 = Rp. 2.619.726
185.874.000c. SHU total
SHU total = RP. 1.022.670+ Rp. 2.619.726 = Rp. 3.642.396
3. Bpk. Antoni Transaksi = Rp. 2.600.000 Simpanan= Rp. 5.500.000
a. SHU jasaSHU jasa= 110.667.977 X 2.600.000 = RP. 1.564.084
183.965.000b. SHU simpanan
SHU simpanan = 88.534.381 X 5.500.000 = Rp. 2.619.726 185.874.000
c. SHU totalSHU total = RP. 1.564.084 + Rp. 2.619.726 = Rp. 4.183.810
4. Ibu. MitaRossaNia Transaksi = Rp. 5.410.000 Simpanan= Rp. 5.500.000a. SHU jasa
SHU jasa= 110.667.977 X 5.410.000 = RP. 3.254.498 183.965.000
b. SHU simpananSHU simpanan = 88.534.381 X 5.500.000 = Rp. 2.619.726
185.874.000c. SHU total
SHU total = RP. 3.254.498 + Rp. 2.619.726 = Rp. 5.874.224
Pembagian SHU AnggotaKoperasi
a) Neraca
Laporanlaba-rugi
b) Presentasepembagian SHU anggotakoperasi PT Abadi Jaya Motor
PRESENTASE % PEMBAGIAN SHUPT ABADI JAYA MOTOR
SHU Anggota 45%SHU Pengurus 10%SHU Cadangan 25%SHU Dana-dana 20% 100%
Perhitungan :SHU Anggota 45% = 45% x 340.333.479 = 153.150.065,6SHU Pengurus 10% = 10% x 340.333.479 = 34.033.347,9SHU Cadangan 25% = 25% x 340.333.479 = 85.083.369,75SHU Dana-dana 20% = 20% x 340.333.479 = 68.066.695,8
Jadi SHU anggotaadalah 153.150.065,6
c) Daftarnamaanggotakoperasi PT Abadi Jaya Motor yang menerima SHU
d) Penggunaann rumuspembagian SHU
PT Abadi Jaya MotorPENGGUNAAN RUMUS DALAM PEMBAGIAN SHU ANGGOTA
1. Muhammad Restu :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota35.000 + 10.570.000 x ( 153.150.065,6 x 45% x 25%)
3.640.000 + 730.957.23110.605.000 x (17.229.382,38) 734.597.231
182.717.600.100.000 734.597.231
= 248.731,67552. SukmaAyu :
SimpananPokok + wajib x ( SHU x 45% x 25%) SimpananPokok + WajibSeluruhanggota
35.000 + 6.010.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
6.045.000 x (17.229.382,38)734.597.231
104.151.616.500.000 734.597.231
= 14.178.057,32
3. Ajeng :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 8.410.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
8.445.000 x (17.229.382,38)734.597.231
145.502.134.200.000 734.597.231
= 198.070,6271
4. RatnaDewi :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 4.424.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
4.459.000 x (17.229.382,38)734.597.231
76.825.816.030.000 734.597.231
= 104.582,2293
5. Roni :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 11.625..000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
11.660.000 x (17.229.382,38)734.597.231
200.894.598.600.000 734.597.231
= 273.475,8452
6. Dodi S :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 8.460.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
8.495.000 x (17.229.382,38) 734.597.231
146.363.603.318.000 734.597.231
= 199.243,3365
7. Septiana N :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 6.570.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
6.605.000 x (17.229.382,38)734.597.231
113.800.070.619.000 734.597.231
= 154.914,9191
8. Fitri Pulung :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 6.553.623 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
6.588.623 x (17.229.382,38)734.597.231
113.517.905.024.662,74 734.597.231
= 154.530,8098
9. Khadijah :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 7.670.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
7.705.000 x (17.229.382,38)734.597.231
132.752.391.237.900 734.597.231
= 180.714,5271
10. Rudi Rahmanto :SimpananPokok + wajib x ( SHU x 45% x 25%)
SimpananPokok + WajibSeluruhanggota
35.000 + 11.570.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
11.605.000 x (17.229.382,38)734.597.231
199.946.982.519.900 734.597.231
= 272.185,8646
