LEMBAR KERJA MAHASISWA MATAKULIAH MANAJEMEN KEUANGAN KOPERASI

LEMBAR KERJA MAHASISWA MATAKULIAH MANAJEMEN KEUANGAN KOPERASI Dosen : Dra. Neti Budiwati, M.Si. Lizza Suzanti, S.Pd. Susanti Kurniawati, S.Pd., M.Si.

Nama Mahasiswa : ..................................... NIM : .....................................

PROGRAM STUDI PENDIDIKAN EKONOMI DAN KOPERASI FAKULTAS PENDIDIKAN EKONOMI DAN BISNIS 2010

LEMBAR KERJA MAHASISWA 1

KOPERASI DAN MANAJEMEN KEUANGAN

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Bandung, .................... 20.... Dosen:

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Untuk mengevaluasi pemahaman Anda mengenai materi bab I, maka Anda diminta untuk menjawab soal-soal dibawah ini: 1.

Dalam UU No. 25 Tahun 1992 dikatakan bahwa Koperasi sebagai badan usaha. Jelaskan makna Koperasi sebagai badan usaha kaitannya dengan tujuan mensejahterakan anggota ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

2.

Kemukakan dan jelaskan prinsip-prinsip Koperasi Indonesia sebagaimana yang dikemukakan dalam UU No. 25 Tahun 1992 ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

3. Jelaskan perbedaan antara pengembangan Koperasi secara mikro dengan secara makro ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4. Ada dua aktivitas utama manajemen keuangan. Jelaskan dua fungsi dari manajemen keuangan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5. Jelaskan mengapa tujuan manajemen keuangan Koperasi selain untuk maksimisasi kemakmuran pemilik, juga untuk meningkatkan nilai (kapitalisasi) perusahaan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6. Mengapa dalam Koperasi juga diperlukan manajemen keuangan? Jelaskan! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7. Untuk mengawasi jalannya Koperasi dalam Koperasi ada badan pengawas, namun pengawasan yang efektif dalam Koperasi sebenarnya adalah pengawasan dari anggota, Jelaskan pernyataan tersebut ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8. Samakah tujuan Koperasi dengan badan usaha non Koperasi dalam meraih tujuannya memperoleh laba ? Mengapa ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9. Kemukakan contoh untuk masing-masing jenis Koperasi mengenai upaya Koperasi dalam memberikan pelayanan kepada anggota ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

10. Kemukakan minimal dua perbedaan menajemen keuangan Koperasi dengan manajemen keuangan badan usaha non Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

11. Mengapa Koperasi dikatakan memiliki kelemahan struktural dalam masalah permodalan ? Uraikan jawaban Anda ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

12. Setujukah Anda dengan pernyataan bahwa Koperasi bukan merupakan perkumpulan modal sehingga Koperasi tidak berorientasi mencari laba? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

13. Jelaskan mengenai ”dual identity” anggota dalam kaitannya dengan masalah pemupukan modal dalam Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

14. Kemukakan dan jelaskan upaya yang dapat dilakukan pengelola Koperasi dalam mengatasi kelemahan struktural dalam permodalan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

15. Jelaskan pendapat Anda, seandainya Koperasi dalam aktivitasnya tidak mendasarkan pada salah satu prinsip dari Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................


PSAK DALAM MANAJEMEN KEUANGAN KOPERASI

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Bandung, .................... 20.... Dosen:

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Untuk mengevaluasi pemahaman Anda mengenai materi bab II, maka Anda diminta untuk menjawab soal-soal dibawah ini: a) Kerjakan Soal-soal Latihan berikut: 1.

Coba Anda perhatikan contoh-contoh laporan keuangan beberapa Koperasi yang terdapat pada lampiran buku MKK! Tugas Anda adalah memperbaiki laporan keuangan Koperasi tersebut sesuai dengan bentuk-bentuk laporan keuangan yang terdapat pada PSAK No. 27 (revisi 1998)! (Kerjakan pada kertas lain)

2. Hitung berapa jumlah promosi anggota suatu Koperasi, apabila diketahui:  Koperasi menjual beras kepada anggota dengan harga jual lebih rendah 5% dibandingkan dengan harga umum, dalam setahun sebanyak 2½ ton. Harga beras umum adalah Rp 4.500,- per kg.  Koperasi menyalurkan kredit kepada anggota dengan jasa 1½% per bulan sebesar Rp 375.550.000,-. Tingkat bunga umum yang berlaku sebesar 20% per tahun.  Koperasi membeli produk tepung beras dari anggota sebanyak 2 ton dengan harga Rp 4.750,- per kg. Bila anggota menjual sendiri tepung beras ke pasar, maka akan dihargai Rp 4.600,- pe kg. ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

b) Jawablah pertanyaan-pertanyaan berikut: 1. Jelaskan pernyataan berikut : Akuntansi bukan merupakan suatu usaha produktif yang dapat menghasilkan atau memberi keuntungan dalam bentuk sisa hasil usaha (SHU). Akan tetapi dengan sistem akuntansi Koperasi akan memberi andil yang besar dalam mencapai suksesnya badan usaha Koperasi. ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

2. Jelaskan mengapa diperlukan suatu aturan khusus mengenai perlakukan akuntansi bagi Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

3. Jelaskan mengapa fungsi akuntansi Koperasi bukan sebagai tujuan, melainkan sebagai alat bantu kepada pihak yang berkepentingan dalam rangka pengambilan keputusan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4. Sebagai suatu sistem informasi bagi entitas bisnis, maka informasi akuntansi memberikan dasar bagi semua pihak yang berkepentingan dengan operasi perusahaan. Kemukakan dan jelaskan siapa sajakah pihak-pihak tersebut ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5. Jelaskan mengapa dalam Koperasi, perhitungan laba atau rugi yang dihasilkan dalam suatu periode tertentu digunakan istilah ”perhitungan hasil usaha” ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6. Mengapa dalam Koperasi, juga harus dibuat laporan promosi anggota ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7. Samakah bentuk laporan keuangan Koperasi dengan badan usaha non Koperasi ? Mengapa ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8. Bolehkah suatu Koperasi membuat laporan keuangannya tidak sesuai dengan PSAK No. 27 (revisi 1998) ? Jelaskan jawaban Anda ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9. Kemukakan dan jelaskan 4 unsur dari neraca promosi anggota ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

10. Kemukakan pendapat Anda, apakah suatu Koperasi yang sukses ditentukan oleh faktor tertib akuntansi yang dijalankannya ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... .......................................................................................................................


MODAL DAN PERMODALAN DALAM KOPERASI

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Bandung, .................... 20.... Dosen:

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Untuk mengevaluasi pemahaman Anda mengenai materi Bab III, maka Anda diminta untuk menjawab soal-soal dibawah ini: 1.

Seandainya Koperasi berusaha memaksimisasi labanya sebagaimana yang dilakukan oleh badan usaha non Koperasi, setujukah Anda ? Mengapa ? ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

2.

Boleh dan bisakah Koperasi memperoleh laba yang maksimal ? Jelaskan ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

3.

Mengapa modal dalam setiap jenis usaha memegang peranan vital ? Apakah tanpa modal, usaha Koperasi dapat berjalan ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4.

Kemukakan perbedaan antara permodalan intern dengan permodalan ekstern ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5.

Kemukakan perbedaan dan persamaan antara modal sendiri dengan modal pinjaman atau modal asing ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6.

Apa perbedaan antara modal penyertaan dengan penyertaan modal dalam Koperasi! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7.

Kemukakan mekanisme pemupukan modal dalam Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8.

Mengapa dana penyusutan aktiva tetap dinamakan sebagai permodalan intensif ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9.

Kemukakan perbedaan dan persamaan antara modal kerja dengan modal lancar ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

10. Kemukakan dan jelaskan karakteristik modal dan permodalan dalam Koperasi bila dibandingkan dengan badan usaha non Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

11. Dalam kondisi yang bagaimanakah Koperasi diperkenankan untuk menggunakan dan mengambil sumber modal pinjaman ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

12. Mengapa simpanan sukarela anggota digolongkan sebagai modal pinjaman ? jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

13. Kemukakan upaya-upaya yang dapat dilakukan pengelola Koperasi, agar Koperasi memiliki jumlah modal sendiri yang besar! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

14. Modal Koperasi tidak terdiri dari saham-saham seperti Perseroan terbatas (PT). Bolehkah Koperasi mengeluarkan obligasi sebagai usaha untuk memupuk modal ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

15. Jelaskan hubungan antara modal dengan volume penjualan dan laba dalam Koperasi! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................


MANAJEMEN MODAL KERJA KOPERASI

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Untuk mengevaluasi pemahaman Anda mengenai materi Bab IV, Anda diminta untuk mencoba menjawab pertanyaan-pertanyaan di bawah ini: 1.

Jelaskan pengertian modal kerja menurut konsep kuantitatif, kualitatif dan fungsional ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

2.

Mengapa dalam menghitung modal kerja fungsional, untuk piutang harus dikeluarkan dulu bagian laba (profit margin)nya ? Jelaskan ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

3.

Apa akibat yang ditimbulkan dari pembelian barang secara kredit pada kebutuhan modal kerja ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4.

Dipandang dari konsro modal kerja, menurut Anda mana yang menguntungkan, menjual secara kredit atau menjual secara tunai ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5.

Dari ketiga konsep pengertian modal kerja, menurut Anda konsep manakah yang sebaiknya digunakan, mengapa ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6.

Kebijakan apa yang dapat mempengaruhi modal kerja ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7.

Modal kerja yang terlalu kecil dibandingkan dengan jumlah kewajiban segeranya akan membahayakan kelangsungan operasi perusahaan. Jelaskan mengapa demikian! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8.

Jelaskan

mengapa

kebijakan

likuiditas

suatu

Koperasi

dapat

mempengaruhi besar kecilnya modal kerja ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9.

Neraca Koperasi “B” adalah sebagai berikut : Koperasi “B” Periode 31 Desember 2004 (dalam jutaan rupiah)

Aktiva Lancar

Utang & Modal

Kas

10

Utang Dagang

75

Surat berharga

15

Utang Jangka Panjang

50

Piutang dagang

50

Total Utang

125

Modal sendiri

175

Total

300

Persediaan barang

100

Total Aktiva Lancar

175

Aktiva Tetap Mesin

50

Gedung

50

Tanah

25

Total Aktiva Tetap

125

Total

300

Hitunglah: a. Besarnya modal kerja netto Koperasi “B” ! b. Jika aktiva tetap selama tahun 2004 adalah Rp 5 juta . Dalam piutang 20 % adalah laba, hitung besarnya modal kerja menurut konsep fungsional ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... .......................................................................................................................

....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... .......................................................................................................................

10. Suatu Koperasi memperkirakan penjualan sebesar Rp 10 milyar dalam satu tahun. Persediaan barang dagangan ditentukan sebesar 3 bulan penjualan dan penjualan akan dilakukan secara kredit dengan jangka waktu 3 bulan. Perusahaan menetapkan saldo kas sebesar 5 % dari penjualan. Berapakah kebutuhan modal kerja Koperasi tersebut ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................


MANAJEMEN KAS, MANAJEMEN PIUTANG, MANAJEMEN PERSEDIAAN DALAM KOPERASI

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Untuk menguji pemahaman Anda mengenai materi Bab V, Anda diminta untik menjawab pertanyaan-pertanyaan dibwah ini: 1.

Mengapa perusahaan/Koperasi perlu memiliki kas ? ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

2.

Jelaskan mengapa motif ketiga menahan uang kas menurut Keynes tidak diperkenankan dalam Koperasi ! ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

3.

Apakah perusahaan/Koperasi harus menyediakan kas dalam jumlah yang sebesar-besarnya untuk menjaga likuiditasnya ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4.

Koperasi “X” merencanakan untuk mempunyai saldo kas sebesar Rp 100 juta untuk pengeluaran kas tahun depan. Koperasi memperkirakan bahwa tingkat bunga yang berlaku sekitar 10 % dan akan menanggung biaya sekitar Rp 5.000,00 setiap kali meminjam uang. Pengeluaran kas diharapkan stabil selama tahun depan. Dengan menggunakan model persediaan hitunglah besarnya pinjaman yang optimal ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5.

Diketahui penjualan kredit suatu Koperasi sebesar Rp 1.200.000,00. Perputaran piutang 10 kali, sedangkan harga pokok barang yang terjual adalah sebesar Rp 1.000.000,00. Jika Koperasi beroperasi dalam 1 tahun (=360 hari), hitunglah : a. besarnya investasi dalam piutang yang ditanamkan Koperasi tersebut ! b. besarnya piutang rata-rata ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6.

Diketahui, Koperasi “A” memiliki kebutuhan akan material 2400 selama 1 tahun. Harga per unit material Rp 1,00. Biaya setiap kali pesan Rp 30,00. Biaya simpan ditetapkan 40 % dari nilai persediaan rata-rata. Safety stock 1000 unit dengan lead time selama 1 bulan. Dengan menggunakan analisis EOQ, berapa besarnya pesanan paling ekonomis ? Hitung pula besarnya reorder point material tersebut ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................


MANAJEMEN AKTIVA TETAP KOPERASI

Nama

: ..........................................

NIM

: ..........................................

Bandung, .................... 20.... Dosen:

........................................

Mahasiswa:

.......................................

Untuk mengevaluasi pemahaman Anda mengenai materi bab VI, maka Anda diminta untuk menjawab/mengerjakan Soal-soal Latihan berikut: 1.

Jelaskan mengapa aktiva tetap perlu disusutkan? …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………...............................................

2.

Kemukakan pandangan Agama, khususnya Islam mengenai Time Value of money! ……………………………………………………………………….…………………………………………… …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………............................................... …………………………………………………………………………...............................................

3. Jelaskan apakah kalau tidak ada time value of money, maka saat ini tidak akan ada rente/bunga? Mengapa? ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………

4. Hitunglah: Apabila Koperasi yang Anda kelola memiliki aktiva yang terdiri dari: Mesin-mesin seharga Rp150 juta dengan usia ekonomis 10 tahun Furniture seharga Rp 12,5 juta dengan usia ekonomis 5 tahun Bangunan seharga Rp 345 juta dengan usia ekonomis 20 tahun. a) Dengan pertimbangan kepraktisan/kemudahan dan ketersediaan dana, maka metoda penyusatan manakah yang akan Anda gunakan untuk ketiga jenis aktiva tersebut. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................….

b) Berapa besarnya dana penyusutan untuk tahun pertama dan kedua dengan menggunakan metoda penyusutan yang Anda pilih tersebut untuk ketiga jenis aktiva tetap di atas? ………………………………………………………………………….................................... ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................…. ……………………………………………………………………......................................….

5.

Seandainya 5 tahun yang akan dating Anda menginginkan memiliki uang sebesar Rp 25 juta, berapakah Anda harus menabung setiap tahun bila diketahui tingkat bunga umum 17% per tahun? …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………......................................................................................................

6.

Seandainya Anda hari ini memiliki uang sebesar Rp 15,5 juta yang sebenarnya baru akan digunakan 4 tahun yang akan datang. Bila tingkat bunga umum sebesar 13,5%, berapakah nilai uang Anda 4 tahun yang akan datang? .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. .................................................................................................................. ..................................................................................................................


PENILAIAN USUL INVESTASI

Nama

: .........................................

NIM

: .........................................

Bandung, .................... 20.... Dosen:

........................................

Mahasiswa:

.......................................

Untuk mengevaluasi pemahaman Anda mengenai materi bab VII, maka Anda diminta untuk menjawab/mengerjakan Soal-soal Latihan berikut: 1.

Seseorang mempunyai dana sebesar Rp 50.000.000,-, dana tersebut akan digunakannya untuk berinvestasi. Ada dua usulan investasi yang akan dipilihnya, yaitu investasi A memerlukan dana Rp 40.000.000,- dan investasi B memerlukan dana sebesar Rp 20.000.000,-. Diperhitungkan kedua investasi tersebut menghasilkan Porfitability index (PI) masing-masing: A = 1,10 dan B = 1,25. Maka: a) Berapa NPV investasi A dan NVB B ? …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................…….

b)

Apabila kelebihan dana didepositokan dengan memperoleh tingkat bunga sebesar 15%, investasi mana yang akan dipilih atau justru dana lebih baik didepositokan ? Mengapa ? …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................…….

…………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................……. …………………………………………………………………….......................................…….

2. Ada dua proyek investasi yang akan dipilih oleh Koperasi Mahasiswa (KOPMA) Bumi Siliwangi, yaitu proyek X bernilai Rp 60.000.000,- dan proyek Y bernilai Rp 72.000.000,-. Usia ekonomis masing-masing proyek 6 tahun dan metoda penyusutan yang digunakan adalah metoda garis lurus. Proceeds (penerimaan – uang masuk) proyek X adalah Rp 10.000.000,- setiap tahun, sedangkan peneriamaan proyek Y bertururtturut sebagai berikut: Rp 33 juta; Rp 10 juta; Rp 8 juta; Rp 1 juta; Rp 1 juta dan terakhir Rp 1 juta. Hitunglah: a) NPV kedua proyek tersebut! …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… b) PI Kedua proyek tersebut!

…………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… c) Proyek mana yang akan dipilih, dilihat dari kedua perhitungan di atas? Mengapa? …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… ………………………………………………………………………………………………………….

3. Kemukakan

alasan

mengapa

setiap

perusahaan/Koperasi

harus

melakukan penilaian terhadap setiap usulan investasi? ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................……………....... ……………………………………………………………...................................…………….......

4. Dari kelima metoda usul investasi yang Anda ketahui, metoda manakah yang menjelaskan adanya time value of money? ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... …………………………………………………………………………..........................................

5. Apa yang dimaksud dengan capital budgeting? Berikan contoh bentuknya! ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... ………………………………………………………………………….......................................... …………………………………………………………………………..........................................


LABA DALAM KOPERASI

Nama

: ......................................

NIM

: ......................................

Bandung, .................... 20.... Dosen:

........................................

Mahasiswa:

.......................................

Untuk mengevaluasi pemahaman Anda mengenai materi Bab VIII, maka Anda diminta untuk menjawab soal-soal dibawah ini: 1. Jelaskan apa yang dimaksud dengan laba, dan apa pula sisa hasil usaha (SHU) ! .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. ..............................................................................................................................

2. Jelaskan apa yang dimaksud dengan efisiensi, samakah efisiensi dengan laba ? .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. ..............................................................................................................................

3.

Badan usaha bertujuan memperoleh laba, samakah cara memperoleh laba antara badan usaha Koperasi dengan badan usaha non Koperasi ? Jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4.

Unsur-unsur apa saja yang membentuk laba, jelaskan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5.

Kemukakan cara-cara yang dapat dilakukan agar Koperasi memperoleh laba (SHU) yang besar ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6.

Jelaskan apa yang dimaksud denga laba bisnis dan laba ekonomis ! Kemukakan persamaan dan perbedaan antara keduanya ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7.

Bolehkah SHU yang diperoleh Koperasi tidak dibagikan ke anggota ? Jelaskan jawaban Anda ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8.

Apa yang dimaksud dengan cooperative effect ? Jelaskan cara untuk meningkatkan cooperative effect tersebut ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9.

Dapatkah Koperasi memperoleh laba maksimal ? Jelaskan jawaban Anda! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

10. Kemukakan prinsip dual identity anggota dalam kaitannya dengan peroleh SHU Koperasi ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................


MENILAI POSISI KEUANGAN DAN PRESTASI KOPERASI

Nama

: ...........................................

NIM

: ...........................................

Bandung, .................... 20.... Dosen:

........................................

Mahasiswa:

.......................................

Untuk mengevaluasi pemahaman Anda mengenai Bab IX, Anda diminta mencoba menjawab pertanyaan-pertanyaan dibawah ini: 1. Mengapa diperlukan pemahaman terhadap kondisi keuangan suatu perusahaan/koperasi ? .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. ..............................................................................................................................

2. Apa yang dimaksud dengan rasio keuangan ? .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. .............................................................................................................................. ..............................................................................................................................

3.

Apa yang akan terjadi jika suatu koperasi memiliki fakta laverage rendah bila kondisi perekonomian membaik ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

4.

Apa yang akan terjadi pada acid test ratio jika suatu koperasi menambah persediaan 2x dari semula dan dengan pembelian secara kredit ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

5.

Apa yang akan terjadi terhadap return on investment, apabila koperasi menggunakan hutang yang semakin besar sedangkan faktor-faktor lain konstan ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

6.

Suatu koperasi memiliki current ratio sebesar 200 %. Jika koperasi ingin membeli barang dagangan secara kredit, berapa banyaknya persediaan yang dapat dibeli apabila dihendaki minimal current ratio = 150 % (pada saat ini koperasi mempunyai aktiva lancar sebesar Rp 10 juta) ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

7.

Suatu koperasi semula beroperasi dengan total asset sebesar Rp 4.000.000,00

dan

menghasilkan

penjualan

selama

setahun

Rp

8.000.000,00. Setahun kemudian penjualan koperasi tersebut ternyata mengalami penurunan sebesar Rp 200.000,00. Berkurangnya penjualan tersebut disertai juga dengan pengurangan total asset sebesar Rp 600.000,00. Hitunglah total asset turn over sebelum dan setelah ada penurunan penjualan ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

8.

Apabila rentabilitas ekonomi sama dengan 20 %, total aktiva sama dengan Rp 100 juta dan rasio utang sama dengan 40 %, tarif pajak 25 % dan tingkat bunga sama dengan 18 %, hitunglah : a. Rentabilitas modal sendiri b. Return on Investmrnt c. Jika tingkat bunga menjadi 25 %, berapa return on investmentnya ? Mana yang paling menguntuingkan 20 % atau 25 % ? ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

9.

Laporan keuangan suatu koperasi per 31 Desember 2003 adalah sebagai berikut : Neraca Per 31 Desember 2003

Aktiva Aktiva Lancar Kas Piutang Usaha Cadangan Pengh Piutang Piutang Kavling Tanah Persediaan Barang Uang Muka SHU Total Aktiva Lancar Investasi Simpanan di PKPRI Saham Bank Muamalat Tabungan Kredit Sejahtera Kav. Dalam Proses Total Investasi Aktiva Tetap Kendaraan Ak. Penyusutan Peralatan kantor Ak. Penyusutan Komputer & Software Ak. Penyusutan Total Aktiva Tetap Total

205.161.380 11.300.506.257 (14.079.249) 65.571.294 91.950.556 165.420.551 11.814.530.789

60.665.527 2.000.000 731.236.051 528.800.000 1.322.701.578

2.800.000 1.558.200 6.603.820 10.962.020 13.148.194.387

Passiva Utang Lancar Dana Pend. Koperasi Dana Santunan Simpanan Idul Fitri Dana Sosial Dana Pemb. Daerah Utang Dagang Total Utang Lancar

23.993.289 6.694.222 856.000 2.690.311 2.648.339 22.963.343 59.845.504

Utang Jk. Panjang BKE Pendpt Blm Direalisasi Utang Pengelola Toko Total Utang Jk. Pjng

7.423.803.835 2.772.769.415 10.196.573.250

Modal Sendiri Simpanan Pokok Simpanan Wajib DPM Simpanan SHU Harkop Cadangan Modal Toko Total Modal Sendiri SHU tahun Berjalan Total

27.586.000 2.388.743.932 33.344.046 3.017.037 12.337.000 192.160.216 12.100.000 2.669.288.231 222.487.402 13.148.194.387

Perhitungan Hasil Usaha Per 31 Desember 2003 Pendapatan Jasa Bank Penjualan Barang Jasa Simpan Pinjam Jasa Administrasi Pinjaman Jasa Photocopy SHU Total Pendapatan Beban Operasional Beban Bunga Harga Pokok Penjualan Beban Gaji Karyawan Beban RAT Beban Administrasi Beban Penyusutan Beban Penghapusan Piutang Beban Rapat Beban Transport Beban THR Beban Telepon Beban Pajak Beban Pembinaan Beban Reparasi Kendaraan Beban Listrik Beban Bulanan Beban Reparasi Komputer Beban Lain-lain Total Beban Operasional Sisa Hasil Usaha

806.377.582 440.667.596 114.529.320 91.623.696 8.000.000 844.100 1.462.042.294

771.074.326 403.335.298 56.085.256 15.000.000 14.702.278 11.862.372 4.695.671 4.539.000 3.920.787 3.875.000 3.591.434 2.099.740 1.600.000 1.115.000 962.030 589.700 407.000 60.000 1.239.554.892 222.487.402

Berdasarkan data-data tersebut, hitunglah : a. Quick Ratio b. Debt to Equity Ratio c. Return on Investment ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

....................................................................................................................... ...................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... .......................................................................................................................

10. Laporan keuangan Koperasi “X” tahun 2005 menunjukkan modal usaha Rp 100.000.000,00. Terdiri dari 3 bagian aktiva lancar dan 7 bagian aktiva tetap. Sedangkan sumber modalnya 50 % berasal dari modal sendiri dan sisanya berasal dari utang (modal pinjaman). Utang lancarnya 40 % sisanya utang jangka panjang. Tingkat perputaran modal usaha adalah 3x. Harga pokok penjualan dan biaya operasi adalah 80 % dari penjualan bersih. Bunga pinjaman yang dibayar selama tahun tersebut adalah Rp 15.000.000,00. Pajak pendapatan 20 %. Hitung : a.

Penjualan bersih koperasi yang dicapai pada tahun 2005 !

b. Rentabilitas modal sendiri tahun 2005 ! ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... ......................................................................................................................

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LEMBAR KERJA MAHASISWA MATAKULIAH MANAJEMEN KEUANGAN KOPERASI

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