LAPORAN KEUANGAN EKONOMI KOPERASI

NAMA  : LEDHIA ARUM
KELAS : 2EA13
NPM     : 13210987

Koperasi Simpan Pinjam “ABADI JAYA”

Laporan Perhitungan Hasil Usaha L/R

Periode Juli – Desember 2010

Pendapatan                                                                                                                             Rp        8.400.000,00

Beban-beban

Beban Gaji                                                                                 Rp        5.400.000,00

Beban Bunga                                                                             Rp        2.250.000,00

Beban TAL                                                                                 Rp           600.000,00

Sewa Kantor                                                                              Rp           666.666,66

Beban Pemakaian Perlengkapan           Rp      600.000,00

Beban Depresiasi Peralatan Kantor       Rp      750.000,00

                                                                                                                                                (Rp   10.266.666,66)

Sisa Hasil Usaha                                                                                                                     (Rp     1.866.666,66)

Koperasi Simpan Pinjam “ABADI JAYA”

Laporan Perubahan Ekuitas

Periode Juli – Desember 2010

Simpanan Pokok                                                                   Rp      180.000.000,00

Simpanan Wajib                                                                    Rp        36.500.000,00

Ekuitas Total, 1 Juli 2010                                                                                                     Rp      216.500.000,00

SHU Belum Dibagikan, 1 Juli 2010                                      Rp                             0

Sisa Hasil Usaha                                                                 ( Rp          1.866.666,66 )

SHU Dibagikan                                                                   ( Rp             500.000,00 )

SHU Belum Dibagikan, 31 Desember 2010                                                                        (Rp       2.366.666,66)

Ekuitas Total, 31 Desember 2010                                                                                        Rp      214.133.333,33

Koperasi Simpan Pinjam “ABADI JAYA”

Neraca

Periode Juli – Desember 2010

Kas                                         Rp   135.900.000,00 Piutang Anggota                     Rp   116.000.000,00 Perlengkapan Kantor             Rp          200.000,00 Peralatan Kantor                    Rp     30.000.000,00 Akumulasi Depresiasi            Rp          750.000,00 Sewa Dibayar Dimuka           Rp       1.333.333,32                                                  Total Aktiva                            Rp     282.683.333,3

Utang Usaha                             Rp       2.000.000,00 Utang Bunga                             Rp          750.000,00 Utang Bank                               Rp     50.000.000,00 Simpanan Sukarela                  Rp       6.000.000,00 Simpanan Pokok                      Rp   180.000.000,00 Simpanan Wajib                        Rp     36.500.000,00 Cadangan Resiko                     Rp          800.000,00 Cadangan Modal                       Rp       9.000.000,00 SHU Belum Dibagikan              (Rp    2.366.666,66) Total Pasiva                              Rp     282.683.333,3