Prosentase SHU Pengurus Koperasi Karyawan PT
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Transcript of Prosentase SHU Pengurus Koperasi Karyawan PT
![Page 1: Prosentase SHU Pengurus Koperasi Karyawan PT](https://reader036.fdocuments.net/reader036/viewer/2022081419/55721180497959fc0b8f0eee/html5/thumbnails/1.jpg)
EKONOMI KOPERASI
NAMA :THERESIA WD
NPM : 18211061
KELAS : 2EA27
JURUSAN : MANAJEMEN
UNIVERSITAS GUNADARMA
2012-2013
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Prosentase SHU pengurus koperasi karyawan PT. YAMAHA INDONESIA
Prosentase SHU pengurusKoperasi Karyawan PT. YAMAHA INDONESIA
1 Untuk cadangan25% X 442.671.906= 110.667.977
2 Untuk anggota menurut pemb. Simpanan20% X 442.671.906= 88.534.381
3 Untuk anggota menurut pemb. Jasanya25% X 442.671.906= 110.667.977
4 Untuk dana pengurus10% X 442.671.906= 44.267.191
5 Untuk kesejahteraan pegawai5% X 442.671.906= 22.133.595
6 Untuk dana pendidikan koperasi5% X 442.671.906= 22.133.595
7 Untuk dana pemb. Daerah kerja5% X 442.671.906= 22.133.595
8 Untuk sosial5% X 442.671.906= 22.133.595100%X442.671.906= 442.671.906
RUMUS PEMBAGIAN SHU1. Rumus SHU berdasarkan jasa (transaksi)
SHU Jasa = 25% SHU X Transaksi Anggota Total transaksi anggota
2. Rumus SHU berdasarkan simpanan
SHU simpanan = 20% SHU X simpanan anggota Total simpanan anggota
3. SHU totalSHU total = SHU Jasa + SHU simpanan
Contoh pembagian 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
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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. Mita Rossa Nia 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
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Pembagian SHU Anggota Koperasi
a) Neraca
Laporan laba-rugi
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b) Presentase pembagian SHU anggota koperasi PT Abadi Jaya Motor
PRESENTASE % PEMBAGIAN SHU
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PT 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 anggota adalah 153.150.065,6
c) Daftar nama anggota koperasi PT Abadi Jaya Motor yang menerima SHU
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d) Penggunaan rumus pembagian SHU
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PT Abadi Jaya MotorPENGGUNAAN RUMUS DALAM PEMBAGIAN SHU ANGGOTA
1. Muhammad Restu :Simpanan Pokok + wajib x ( SHU x 45% x 25%) Simpanan Pokok + Wajib Seluruh anggota
35.000 + 10.570.000 x ( 153.150.065,6 x 45% x 25%) 3.640.000 + 730.957.231
10.605.000 x (17.229.382,38) 734.597.231
182.717.600.100.000 734.597.231
= 248.731,67552. Sukma Ayu :
Simpanan Pokok + wajib x ( SHU x 45% x 25%) Simpanan Pokok + Wajib Seluruh anggota
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
10.415.161.650.000.000 734.597.231
= 14.178.057,32
3. Ajeng :Simpanan Pokok + wajib x ( SHU x 45% x 25%)
Simpanan Pokok + Wajib Seluruh anggota
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
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4. Ratna Dewi :Simpanan Pokok + wajib x ( SHU x 45% x 25%)
Simpanan Pokok + Wajib Seluruh anggota
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 :Simpanan Pokok + wajib x ( SHU x 45% x 25%)
Simpanan Pokok + Wajib Seluruh anggota
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