Pengertian SHU.pptx

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Pengertian SHU atau Sisa Hasil Usaha

Economia e finanças

1. PENGERTIAN SHU
SHU adalah selisih
pendapatan selama 1
tahun buku dikurangi
biaya-biaya

2. PEMBAGIAN SHU
Didasarkan pada UU dan
ADRT

3. CARA MENGHITUNG PEMBAGIAN SHU
Menghitung SHU dari Jasa Simpanan atau modal itu yang dihitung
besarnya SP dan SW anggota dan SP dan SW seluruh anggota.
Rumus : Simpanan Anggota x Jasa Simpanan
Total simpanan seluruh anggota
Ket :
Untuk mendapatkan besaran jasa simpanan dari SHU x % alokasi Jasa
Simpanan

Contoh :
Diketahui : SHU Rp. 10.000.000
Simpanan Seluruh Anggota : Rp. 20.000.000
Alokasi jasa simpanan 20%
Jika anggota Adi memiliki simpanan Rp.
1.500.000
Berapa besarnya SHU yang diterima Adi ?

JAWAB :
1) Jasa simpanan 20% x 10.000.000 = 2.000.000
SHU yang diterima Adi = 1.500.000 x 2.000.000
20.000.000
= Rp. 150.000

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Pengertian SHU.pptx

1. SHU

2. 1. PENGERTIAN SHU SHU adalah selisih pendapatan selama 1 tahun buku dikurangi biaya-biaya

3. 2. PEMBAGIAN SHU Didasarkan pada UU dan ADRT

4. 3. CARA MENGHITUNG PEMBAGIAN SHU Menghitung SHU dari Jasa Simpanan atau modal itu yang dihitung besarnya SP dan SW anggota dan SP dan SW seluruh anggota. Rumus : Simpanan Anggota x Jasa Simpanan Total simpanan seluruh anggota Ket : Untuk mendapatkan besaran jasa simpanan dari SHU x % alokasi Jasa Simpanan

5. Contoh : Diketahui : SHU Rp. 10.000.000 Simpanan Seluruh Anggota : Rp. 20.000.000 Alokasi jasa simpanan 20% Jika anggota Adi memiliki simpanan Rp. 1.500.000 Berapa besarnya SHU yang diterima Adi ?

6. JAWAB : 1) Jasa simpanan 20% x 10.000.000 = 2.000.000 SHU yang diterima Adi = 1.500.000 x 2.000.000 20.000.000 = Rp. 150.000

Pengertian SHU.pptx

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Pengertian SHU.pptx