Pembagian Sisa Hasil Usaha softskill ekonomi koperasi

Tugas Softskill Ekonomi Koperasi

Pembagian Sisa Hasil Usaha

       

Disusun oleh :

NAMA                                   : Anak Agung Istri Cyntia Kusuma Dewi

KELAS / JURUSAN                        : 2EA27/ MANAJEMEN

NPM                                       : 10211686

Koperasi PT. RAS sejahtera abadi Tbk.

Pengurus koperasi

Ketua                          : Slamet

Wakil                           : Ali

Sekertaris                    : Khumay

Bendahara                   : Ani

Penangung jawab        : Fauzi

Daftar anggota koperasi tahun 1998 (142 anggota).

1.      Ilham                           11. Lita                        21. Fauzi

2.      Nabila                          12. Mala                      22. Faris 

3.      Sari                              13. Hadi                      23. Ibnu

4.      Sherly                          14. Mita                       24. Ryan

5.      Desi                             15. teguh                     25. Khumay

6.      Fitri                             16. Nining                   26. Adi  

7.      Dian                            17. Saras                      27. Ali

8.      Abdul                          18. Saiful                     28. Slamet

9.      Imam                           19. Ani                        29. Uky

10.  Erni                             20. Sabrina                  dan 113 anggota lain nya.

 Rumus Pembagian SHU

      Menurut UU No. 25/1992 pasal 5 ayat 1 mengatakan bahwa “Pembagian SHU kepada anggota dilakukan tidak semata-mata berdasarkan modal yang dimiliki seseorang dalam koperasi, tetapi juga berdasarkan perimbangan jasa usaha anggota terhadap koperasi. Ketentuan ini merupakan perwujudan kekeluargaan dan keadilan”.

•         Di dalam AD/ART koperasi telah ditentukan pembagian SHU sebagai berikut: Cadangan koperasi 40%, jasa anggota 40%, dana pengurus 5%, dana karyawan 5%, dana pendidikan 5%, dana sosial 5%, dana pembangunan lingkungan 5%.

•         Tidak semua komponen di atas harus diadopsi dalam membagi SHU-nya. Hal ini tergantung dari keputusan anggota yang ditetapkan dalam rapat anggota.

SHU per anggota

•         SHU_A = JUA + JMA

Di mana :

SHU_A = Sisa Hasil Usaha Anggota

JUA      = Jasa Usaha Anggota

JMA    = Jasa Modal Anggota

Pembagian SHU

SHU dibagi sebagai berikut:

Cadangan : 40 %

Jasa anggota : 40 %

Dana pengurus : 5 %

Dana karyawan : 5 %

Dana pendidikan : 5 %

Dana sosial : 5 %

a. Perhitungan SHU (Laba/Rugi) Koperasi A Tahun Buku 1998

Penjualan /Penerimaan Jasa	Rp 850.077
Pendapatan lain	Rp 110.717 +
	Rp 960.794
Harga Pokok Penjualan	Rp (300.539)
Pendapatan Operasional	Rp 659.888
Beban Operasional	Rp (310.539)
Beban Administrasi dan Umum	Rp (35.349)
SHU Sebelum Pajak	Rp 214.00
Pajak Penghasilan (PPH Ps 21)	Rp (34.000)
SHU setelah Pajak	Rp 280.000

b. Sumber SHU

SHU Koperasi setelah pajak Rp 280.000

Sumber SHU:

- Transaksi Anggota Rp 200.000

- Transaksi Non Anggota Rp 80.000

c. Pembagian SHU menurut Pasal 15, AD/ART Koperasi :

1. Cadangan                : 40% X 200.000        ; Rp 80.000

2. Jasa Anggota            : 40 % X 200.000        : Rp 80.000

3. Dana Pengurus        : 5% X 200.000          : Rp 10.000

4. dana Karyawan       : 5 % X 200.000         : Rp 10.000

5. dana Pendidikan     : 5 % X 200.000         : Rp 10.000

6. dana Sosaial            : 5 % X 200.000         : Rp 10.000

Rapat anggota menetapkan bahwa SHU bagian Anggota dibagi sebagai berikut:

jasa Modal       : 30% X Rp 80.000.000 Rp24.000.000

Jasa Usaha       : 70% X Rp 80.000.000 Rp 56.000.000

d. jumlah anggota,simpanan dan volume usaha koperasi:

jumlah Anggota : 142 orang

total simpanan anggota : Rp 345.420.000

total transaksi anggota : Rp 2.340.062.000.

Contoh penghitungan

1.    SHU yang diterima per anggota:

SHU usaha Adi = 5.500/2.340.062 (56.000) = Rp 131,62

SHU Modal Adi = 800/345.420 (24.000) = Rp 55,58;.

Dengan demikian jumblah SHU yang diterima Adi adalah:

Rp 131.620 + Rp 55.580 = Rp 187.200;.

2.      SHU usaha desi = 4.500/2.340.062 (56.000) = Rp 107,68

SHU Modal desi = 300/345.420 (24.000) = Rp 20,844

Dengan demikian jumblah SHU yang diterima desi adalah:

Rp 107.680 + Rp 20.8440= Rp128.520;.

DENGAN KOPERASI MANDIRI MEWUJUDKAN MASYARAKAT SEJAHTERA

MAKALAH EKONOMI KOPERASI

DENGAN KOPERASI MANDIRI MEWUJUDKAN MASYARAKAT SEJAHTERA

Disusun oleh :

NAMA                                   : Anak Agung Istri Cyntia Kusuma Dewi

KELAS / JURUSAN             : 2EA27 / MANAJEMEN

NPM                                      : 10211686

UNIVERSITAS GUNADARMA

Jalan KH.Noer Ali Kalimalang

Bekasi 17145 Telp. (021)88860117

Mata Kuliah :Ekonomi Koperasi

Dosen : NURHADI

TAHUN 2012

Program Sarjana Manajemen

UNIVERSITAS GUNADARMA

KATA PENGANTAR

Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa ,karena dengan karunia nya penyusun dapat menyelesaikan makalah ini.Tujuan penulisan makalah ini adalah untuk menambah pengetahuan kepada pembaca tentang Dengan Koperasi Mandiri Mewujudkan Masyarakat Sejahtera.

Makalah ini berisi informasi tentang Koperasi Mandiri Mewujudkan Masyarakat Sejahtera,yang diharapkan dapat memberikan informasi kepada para pembaca.

Tak lupa pula saya ucapkan terima kasih kepada segenap pihak yang telah membantu saya dalam menyelesaikan tugas makalah ini.

Khususnya saya ucapkan kepada guru saya Bpk. Nurhadi selaku dosen mata kuliah ekonomi koperasi, yang telah memberi tugas makalah ini sehingga sangat memberi saya pelajaran akan hal-hal yang baru buat saya dalam penyusunan sebuah makalah. Juga saya ucapkan kepada Orang tua dan teman-teman saya yang senantiasa mendukung dan memotivasi saya, serta memberi masukan-masukan yang sangat berguna dalam penyelesaian tugas makalah ini.

Penulis menyadari bahwa makalah ini jauh dari sempurna,oleh karena  itu kritik dan saran dari semua pihak yang bersifat membangun selalu saya harapkan demi kesempurnaan makalah ini.

Akhir kata, saya sampaikan terima kasih kepada semua pihak yang telah berperan serta dalam penyusunan makalah ini dari awal sampai akhir.Semoga Tuhan meridhoi segala usaha kita.Amin

 Hormat saya,

i

DAFTAR ISI

KATA PENGANTAR                                                                                                           i

DAFTAR ISI                                                                                                                          ii

BAB 1 PENDAHULUAN

A.    Latar Belakang                                                                                                            1

B.     Tujuan Kajian                                                                                                              2

C.     Ruang Lingkup                                                                                                           2

BAB 2 PEMBAHASAN

A.    Pengertian Koperasi                                                                                                     3-4

B.     Kelebihan Dan Kelemahan                                                                                          5-6

C.     Peluang Dan Hambatan                                                                                               6-8

BAB 3 KESIMPULAN

A .  Kesimpulan                                                                                                                 9

B.   Refrensi                                                                                                                       9

ii

DAFTAR ISI

The Jackal Who Saved The Lion

Nama : Anak Agung Istri Cyntia Kusuma Dewi
Npm : 10211686
Kelas : 1EA26 , softskill bahasa inggris.

The Jackal who saved the Lion 

Here is another interesting story from the collection of Jataka Tales. Once upon a time, there lived a lion in a forest. One day, when he went to drink water in a river, one of his feet got stuck into the damp mushy mud of the river. He tried a lot to get out of the mud, but to no avail. He had to lie without food for days because he didn’t find any help. On one fortunate day, a kind jackal came to drink water from the river. When he saw the lion, he went closer to the lion and said, “What is the matter? Why are you resting here?” The lion narrated him the pathetic story. The Jackal instantly made a way out from the sand but the lion was unable to move his feet. As he was set in the same posture for last several days, his body became stiff. The jackal understood the condition of the lion and helped him to get out of the mud with an extra effort. The Lion was really thankful to jackal for his kind help. He was very happy to get free after so many days. The Lion appreciated the effort made by the jackal. He offered the jackal to live close to him and also promised to give food to him whenever he caught food. The jackal accepted the offer and started living with the lion. Thus, they lived happily sharing the food. With the passing time, they expanded their families. The lion had cubs and the jackal had kid jackals. Both, the lion and the jackal were passing their days happily. They didn’t have any idea that their friendship was not liked by their families. One day after a long time, the lioness, lady of the lion's house, asked her cubs that she didn’t like the amity between the jackal and her husband. The cubs conveyed the message to the kid jackals. The kids complained the matter to the lady jackal. The lady jackal conveyed the complaint to her husband. The jackal went to the Lion and asked,” I helped you without any consideration in return. You had asked me to live with you, so I started living with you. Now, if you don’t want me to live with you, you should have told me yourself. What did you involve your wife and cubs to convey this? “. The Lion was shocked to hear such words. He said, “My dear friend, what are you saying? I don’t find any problem with you or your friendship”. He assured the jackal that he had no such ill-feelings for the friendship between them. The Lion also assured that he would talk to the lioness and solve the whole matter. The jackal was intelligent and understood the situation. He said to the lion, “Dear friend, I know you are sincere, but our families could not exactly respond the same level of friendship. So, let us stay apart and meet often as friends. We could also hunt together. It would be better, if our families stay apart”. The Lion agreed to the proposal with a heavy heart. The two families parted from each other as friends. The Jackal and the Lion continued to share the friendship. They often met each other and hunt together. Thus, the two friends shared a healthy friendship throughout their life.

MULTIPLE CHOICE
 1. What is the story about? (c)
  a. The friendship between the lion and the jaks family.
  b. The evilness of the lioness.
  c. The friendship between a lion and the jackal.
 2. Who are the main characters of the story? (c)
 a. The jackals family.
 b. The lions family.
 c. The lion and the jackals.
 3. The synonym of the word amity in the fourth paragraph is.. (c)
 a. Rival.
 b. Rivalry.
 c. Friendship.
 4. What the lioness feels of the lions and jackals friendship? (a)
 a. She was not pleased.
 b. She was delighted.
 c. She was happy about it.
5. Where did the lion live? (a)
 a. In forest.
 b. In street.
 c. In sky.

TRUE OR FALSE
 1. The Lion appreciated the effort made by the jackal. When he offered the jackal to live close to him and also promised to give food to him whenever he caught food.
Answer : true
2. The lion is lived in city.
Answer : false.
 3. The lion assured the jackal that he had no such ill-feelings for the friendship between them.
Answer : true.
 4. When the lion went to drink water in a river, one of his feet got stuck into the damp mushy mud of the river.
 Answer : true.
 5. In ending for story the Jackal and the Lion continued to share the friendship.
Answer : true.

 ESSAY
 1. How did the story end ?
Answer : The Jackal and the Lion continued to share the friendship. They often met each other and hunt together. Thus, the two friends shared a healthy friendship throughout their life.
 2. What is the main idea of first paragraph ?
 Answer : when the lion went to drink water in a river, one of his feet got stuck into the damp mushy mud of the river and the jackals come to help him.
 3. What does the lion doin return of the jackal’s help?
 Answer : he told the jackal to live with him in his house.
 4. What the jackal do for escape the lion?
 Answer : he was set in the same posture for last several days, his body became stiff. The jackal understood the condition of the lion and helped him to get out of the mud with an extra effort.
5. What the jackal said when hhis understood the situation ?
 Answer : He said to the lion, “Dear friend, I know you are sincere, but our families could not exactly respond the same level of friendship. So, let us stay apart and meet often as friends. We could also hunt together. It would be better, if our families stay apart”.

 REFERENSI www.culturlindia.net

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