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Penghitungan SHU erat kaitannya dengan keuangan koperasi dan usaha
koperasi. Ada beberapa istilah yang terkait dan menjadi komponen dalam
menghitung SHU, antara lain sebagai berikut:
The calculation of surplus is closely related to a cooperative's finance and business. There are a number of terms which relate to and become components of surplus calculation, some of which are as follows.
a) Cooperative surplus: this is the profit made by a cooperative in a fiscal year.
SHU koperasi: merupakan laba usalia selama satu periode yang dihasilkan koperasi.
b) Member's surplus: this means the surplus given to an individual member.
SHU anggota: bagian SHU untuk seorang anggota tertentu.
c) Total turnover: the total value of business, such as the total sales of a given period.
Omzet total: nilai usaha yang dilakukan misalnya total penjualan selama satu periode.
d) Member's turnover: the total credit/deposit, sales or purchase compensation of a given individual member. Omzet anggota: jumlah pinjaman/tabungan, jasa penjualan atau pembelian yang dilakukan seorang anggota tertentu di koperasi.
e) Member's deposit compensation: the compensation in propotion to the total deposit of an individual meinber compared to the total deposit.
Jasa simpanan anggota: jasa yang diperhitungkan dari simpanan salah seorang anggota dibanding total simpanan.
f) Total deposit: the total deposits of all members, including basic contributions, obiligatory depasits,.and voluntary deposits.
Total simpanan: total simpanan seluruh anggota, baik simpanan wajib, simpanan pokok, maupun simpanan sukarela.
In addition to the capital compensation and sales compensation, there is loan compensation if the cooperative has a credit unit.
Selain jasa modal dan jasa penjualan, ada jasa lain seperti jasa pmjaman jika koperasi memiliki unit usaha simpan-pinjam.
Individual Member's Surplus - SHU per Anggota
To calculate the surplus of an individual member, we need to know the total surplus of the cooperative, reserve capital, the member's voluntary deposit, and other expenses. Untuk menghitung SHU per anggota perlu mengetahui SHU koperasi, dana cadangan, simpanan sukarela anggota, dan beban lain. For example, SMU NUSA PELITA cooperathie has business surplus to be distributed to the members amounting to Rp 60,000,000. The total deposit of Eny's is Rp 250,000, whereas her total transaction value in the cooperative is Rp 800,000. The total deposit of all members is Rp 250,000,000 and the total sales turnover of the cooperative is Rp 400,000,000.
Sebagai contoh, koperasi SMU NITSA PELITA memiliki SHU yarig akan dibagikan kepada anggota sebesar Rp 60.000.000. Simpanan Eni seluruhnya Rp 250.000, scdangkan omzet transaksi Eni di koperasi sebesar Rp 800.000. Total simpanan seluruh anggota Rp 250.000.000 dan total omzet penjualan koperasi Rp 400.000.000.
Sumber Pustaka: CV. Yrama Widya
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