Thursday, June 4, 2009

NERACA

Posted by Nyokas on 3:29 AM with 1 comment so far
BAB III
LAPORAN KEUANGAN KOPEASI "SIDI"





KOPERASI SERBA USAHA "SIDI"
NERACA KOMPARATIF
31 DES 2008





KETERANGAN PER 31 DES 2008 PER 31 DES 2007 DEVIASI

AKTIVA
AKTIVA LANCAR
KAS 49,089,660 7,719,453 41,370,206
Bank -
BANK DESA SANUR I 765,261 (765,261)
BANK DESA SANUR II 10,777,359 (10,777,359)
TAB. UUO GRAHA CANTI 1,881,567 243,108 1,638,459
TAB. LPD ADAT INTARA 1,679,800 1,283,250 396,550
TAB. UUO MANIK SEDANA 1,967,200 1,967,200
TAB. UUO SP ARTHA SRI SEDANA 1,400,500 1,400,500
TAB. UUO MADU SEDANA 10,577,000 10,577,000
TOTAL BANK 17,506,067 13,068,978 4,437,089

PIUTANG
Piutang Dagang 34,539,195 40,498,445 (5,959,250)
Cadangan Kerugian Piutang 8,241,680 8,241,680 -
Total Piutang 42,780,875 48,740,125 (5,959,250)
Persediaan Barang Dagangan
Persediaan Barang Sandang 15,815,842 4,928,341 10,887,501
Persediaan Barang Pangan 65,442,224 5,230,700 60,211,524
Persediaan Barang Obat 4,668,172 2,127,018 2,541,154
Persediaan Barang Alat Tulis 16,214,122 3,498,297 12,715,825
Persediaan Barang Rokok 6,018,700 854,473 5,164,227
Persediaan Barang Alat Listrik 10,478,138 3,040,224 7,437,914
Persediaan Barang Rupa - Rupa 73,339,429 24,563,287 48,776,142
Total Persediaan Barang Dagangan 191,976,627 44,242,340 147,734,287
Persediaan Barang Cetak
Biaya dibayar di Muka 1,575,000
TOTAL AKTIVA LANCAR 302,928,229 113,770,896 189,157,332

Penyertaan
Simpanan Pokok KJA 50,000 50,000
Simpanan Wajib KJA 253,000 253,000
Simpanan Wajib khusus KJA 262,721 262,721
Total Penyertaan 565,721 565,721

AKTIVA TETAP
Bangunan / Gedung 104,995,100 104,995,100
Akumulasi Penyusutan Gedung (70,512,045) (67,887,165) (2,624,880)
Nilai Bersih Bangunan / Gedung 34,483,055 37,107,935 (2,624,880)
Peralatan / Perlengkapan 169,002,912 31,436,800 137,566,112
Akum Penyust.Peralatan / perlengkapan (32,499,928) (19,598,799) (12,901,129)
Nilai Bersih Peralatan / Perlengkapan 136,502,984 11,838,001 124,664,983
Renovasi Gedung 45,859,595 45,859,595
Akumulasi Peny. Renovasi Gedung (1,910,815) (1,910,815)
Nilai Bersih Renovasi Gedung 43,948,780 43,948,780
Total Aktiva Tetap 214,934,819 48,945,936 165,988,883

TOTAL AKTIVA 518,428,769 163,282,553 355,146,215















KOPERASI SERBA USAHA "SIDI"
NERACA KOMPARATIF
31 DES 2008





KETERANGAN PER 31 DES 2008 PER 31 DES 2007 DEVIASI

PASIVA
Pasiva Lancar
Hutang Dagang 117,017,275 16,698,685 100,318,590
Hutang Pajak
Hutang Pinjaman
a. Dharma Artha 10,000,000 10,000,000
b. Madu Sedana 66,195,916 66,195,916
c. Taman Artha 8,080,100 8,080,100
d. Artha Sri Sedana 41,472,985 41,472,985
e. Manik Sedana 18,604,739 18,604,739
f. Graha Canti 48,300,000 48,300,000
Total Hutang Pinjaman 192,653,740 192,653,740

Simpana Sukarela 104,200 104,200
Jasa Pembeli 4,670,146 4,670,146
Jasa Penyimpanan 4,485,924 4,735,924 (250,000)
Dana Pengurus 126,327 (126,327)
Dana Pegawai
Dana Pendidikan 12,468,634 (12,468,634)
Dana Pembangunan Kerja
Dana Sosial 6,046,189 (6,046,189)
TOTAL PASIVA LANCAR 318,931,285 44,850,105 274,081,180

MODAL
Modal Sendiri
Simpanan Pokok 10,530,000 10,530,000
Simpanan Wajib 5,858,500 5,858,500
Simpanan Wajib Khusus 50,022,303 153,548,000 (103,525,697)
Modal Donasi 30,500,000 30,500,000
Cadangan 178,351,284 (178,351,284)
Sisa Hasil Usaha < SHU >
SHU Tahun Lalu (212,795,856) 212,795,856
SHU Tahun Berjalan 87,595,093 (17,450,925) 105,046,018
SHU Bulan Ini 14,991,587 (30,108,554) 45,100,141
TOTAL SHU TAHUN ini 102,586,680 (47,559,480) 150,146,160
TOTAL SHU 102,586,680 (260,355,336) 362,942,016
TOTAL MODAL 199,497,484 118,432,448 81,065,035
TOTAL PASIVA 518,428,769 163,282,553 355,146,215










LAPORAN PERHITUNGAN HASIL USAHA

Posted by Nyokas on 3:28 AM with 1 comment so far
KOPERASI SERBA USAHA "SIDI"
LAPORAN PERHITUNGAN HASIL USAHA
RUGI / LABA
31 DES 2008





KETERANGAN 31 DES 2008 31 DES 2007 DEVIASI

PERHITUNGAN SISA HASIL USAHA
PENJUALAN
Penjualan Barang
Penjualan Barang Sandang 102,985,150 60,786,250 42,198,900
Penjualan Barang Pangan 789,335,949 134,820,250 654,515,699
Penjualan Barang Obat 25,019,350 14,948,420 10,070,930
Penjualan Barang Alat Tulis 115,413,350 49,772,898 65,640,452
Penjualan Barang Rokok 25,064,250 10,347,300 14,716,950
Penjualan Barang Alat Listrik 48,347,800 24,478,300 23,869,500
Penjualan Barang Rupa - Rupa 452,516,451 219,746,785 232,769,666
Total Penjualan Barang 1,558,682,300 514,900,203 1,043,782,097

Harga Pokok Penjualan
Persediaan Awal Barang
Persediaan Barang Sandang 4,928,341 84,199,662 (79,271,321)
Persediaan Barang Pangan 5,230,700 95,393,777 (90,163,077)
Persediaan Barang Obat 2,127,018 25,524,196 (23,397,178)
Persediaan Barang Alat Tulis 3,498,297 66,396,922 (62,898,625)
Persediaan Barang Rokok 854,473 17,567,392 (16,712,919)
Persediaan Barang Alat Listrik 3,040,224 42,568,883 (39,528,659)
Persediaan Barang Rupa - Rupa 24,563,287 357,707,960 (333,144,673)
Total Persediaan Awal Barang 44,242,340 689,358,792 (645,116,450)

PEMBELIAN BARANG
Pembelian Barang Sandang 95,809,114 54,133,744 41,675,369
Pembelian Barang Pangan 771,101,370 94,092,343 677,009,027
Pembelian Barang Obat 23,254,336 13,527,276 9,727,059
Pembelian Barang Alat Tulis 106,899,772 42,753,726 64,146,046
Pembelian Barang Rokok 24,641,155 11,541,857 13,099,298
Pembelian Barang Alat Listrik 47,267,460 27,136,536 20,130,924
Pembelian Barang Rupa - Rupa 433,543,348 229,915,690 203,627,658
TOTAL PEMBELIAN 1,502,516,556 473,101,173 1,029,415,383
Discount Pembelian 23,200 23,200
Jml Barang yg Tersedia utk dijual 1,546,758,896 1,162,459,963 384,298,933
Persediaan Akhir Barang
Persediaan Akhir Barang Sandang 15,815,842 81,721,796 (65,905,954)
Persediaan Akhir Barang Pangan 65,442,224 94,147,292 (28,705,068)
Persediaan Akhir Barang Obat 4,668,172 26,153,659 (21,485,487)
Persediaan Akhir Barang Alat Tulis 16,214,122 65,434,077 (49,219,955)
Persediaan Akhir Barang Rokok 6,018,700 18,421,865 (12,403,165)
Persediaan Akhir Barang Alat Listrik 10,478,138 45,609,107 (35,130,969)
Persediaan Akhir Barang Rupa - Rupa 73,339,429 350,325,540 (276,986,111)
Total Persediaan Akhir Barang 191,976,627 681,813,334 (489,836,707)

Harga Pokok Penjualan 1,354,759,069 480,646,629 874,112,440

LABA KOTOR 203,923,231 34,253,574 169,669,657





KOPERASI SERBA USAHA "SIDI"
LAPORAN PERHITUNGAN HASIL USAHA
RUGI / LABA
31 DES 2008





KETERANGAN 31 DES 2008 31 DES 2007 DEVIASI

Biaya
Biaya Umum
Biaya telepon 1,647,323 1,797,005 (149,682)
Biaya Listrik 6,238,010 2,206,480 4,031,530
Biaya Upakara 2,212,600 656,000 1,556,600
Biaya Kesehatan 1,527,000 2,240,000 (713,000)
Biaya Konsumsi Karyawan 32,926,200 5,915,000 27,011,200
Biaya Air Minum / PAM 167,100 162,100 5,000
Biaya Bali Post 500,000 960,000 (460,000)
Jamsostek 565,400 833,000 (267,600)
Biaya Umum lain - lain 3,800 3,800
Total Biaya Umum 45,787,433 14,769,585 31,017,848
Biaya Administrasi 4,063,000 1,374,000 2,689,000
Biaya lain - lain 15,477,857 8,915,400 6,562,457
Biaya Penyu. Gedung 2,624,880 5,249,755 (2,624,857)
Biaya Penyu. Renovasi Gedung 1,910,815 1,910,815
Biaya Penyu. Peralatan 12,901,129 4,194,082 8,707,047
Biaya Kostum Karyawan 1,440,000 1,440,000
Biaya Bunga Pinjaman 2,894,383 2,894,383
Biaya / Gaji Karyawan 54,188,000 56,700,000 (2,512,000)
Insentif Pegawai 5,724,130 5,724,130
Biaya Operasional Toko 16,878,800 16,878,800
TOTAL BIAYA OPERASIONAL 163,890,427 91,202,822 72,678,605

SISA HASIL USAHA OPERASIONAL 40,032,804 (56,949,248) 96,982,052

PENDAPATAN & BIAYA NON OPERASIONAL
Pendapatan non operasional 64,093,100 11,189,768 52,903,332
Total Pendapatan Non Operasional 64,093,100 11,189,768 52,903,332

Sisa hasil Usaha Sebelum Pajak 104,125,904 (45,759,480) 149,885,384
Pajak 1,539,224 1,800,000 (260,776)

Sisa Hasil Usaha 102,586,680 (47,559,480) 150,146,160





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