LAPORAN PERHITUNGAN HASIL USAHA

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