LAPKEU KOPERASI

1. LAPORAN KEUANGAN (FINANCIAL STATEMENT)<br />KOPERASI SISWA SMA PGRI 1 BEKASI<br />Jl. Cirebon Duren Jaya Bekasi<br />Neraca (Balance Sheet)<br />AktivaPer 31 Juli 2011Per 31 Desember 2010 Selisih <br />1000Kas Niaga67.809.000- 67.089.000<br />1001Kas Kredit 4.365.800- 4.365.800<br />1002Simpanan di Bank Jabar 5.112.98444.649.866 (39.536.882)<br />77.287.78444.649.886 32.637.918<br />1020Piutang Tunai 188.628.500 106.387.500 82.241.000<br />1025Piutang Barang82.994.500 122.147.600 (39.153.100)<br /> 271.623.000 228.535.100 43.087.900<br />1050Persediaan Brg Dagangan 16.135.850 12.873.223 3.262.627<br />1060Persediaan Perlengkapan- 3.308.980 (3.308.980)<br />1070Bebab Dibayar Dimuka13.000.000- 13.000.000<br />1300Bangunan & Peralatan55.179.56673.457.482 (18.277.916)<br />1310 Akum.Penyusutan (11.260.972) (19.681.565) 8.420.593 <br />43.918.59453.775.917 (9.857.323)<br />Asset 421.965.228 343.143.086 78.822.142<br />PasivaPer 31 Juli 2011 Per 31 Desember 2010Selisih<br />Utang<br />2010Utang Usaha 9.675.500 6.073.9003.601.600<br />2020Tab.Anggo/Sim.Manasuka38.357.89738.571.559 (213.662)<br />2031Dana Keg Kesiswaan/OSIS 3.125.719-3.125.719<br />2032Dana Pendidikan 3.233.175 1.769.3751.463.800<br />2033Dana Sosial 335.867 20.086 315.781<br />2065Titipan Sijakespepe 700.000 360.000 340.000<br />2070Beban Harus Dibayar64.869.00021.014.320 43.854.680<br />2080Pendptn Diterima Dimuka13.467.84525.167.532 (11.699.687)<br />2090Simp Ex-Anggota 8.033.674 4.870.5123.163.162<br />2100Tabungan Khusus 3.040.00020.320.200 (17.280.200)<br />Modal Luar: 144.838.677 118.167.484 26.671.193<br />Modal<br />3000Simp.Pokok 9.520.000 9.470.000 50.000<br />3010Simp.Wajib 144.660.00097.666.323 46.993.677<br />3050Modal Krj Kantin Kejujuran 5.000.000 5.000.000-<br />3051Modal Usaha Kantin Kejujuran 1.160.639 1.160.639-<br />3061Donasi Pemda12.000.00012.000.000-<br />3100Hadiah/Sumb/Donasi lainnya39.292.32538.098.1751.194.150<br />3200Cadangan23.548.70010.873.700 12.675.000<br />3300SHU Tahun Berjalan41.944.88750.706.765 (8.761.878)<br />Modal Sendiri: 277.126.551 224.975.602 52.150.949<br /> Total 421.965.228 343.143.086 78.822.142<br />Perhitungan Hasil Usaha (Income Statement)<br />Per 31 Juli 2011Per 31 Desember 2010Selisih<br />Pndptn Niaga (trmasuk Jasa Konsinyasi)106.027.96760.134.46445.893.503<br />Pendapatan Non Niaga 71.831.64275.364.280 (3.532.638)<br />Jumlah Pendapatan177.859.609 135.498.74442.360.865<br />Pengeluaran (80.195.722) (84.791.979) 4.596.257<br />Sisa Hasil Usaha 97.663.88750.706.76546.957.122<br />Arus Kas (Cash Flow Statement)<br />Per 31 Juli 2011Per 31 Desember 2010Selisih<br />Keadaan “Kas Niaga” Awal- 60.134.464 (3.817.000)<br />Kas masuk546.633.655526.031.518 20.602.137<br />Kas keluar478.824.655529.848.518 (51.023.863)<br />Keadaan “Kas Niaga” Akhir 67.809.000-67.809.000<br />Keadaan “Kas Kredit” Awal---<br />Kas masuk127.265.200326.573.400 (199.308.200)Kas keluar122.899.400326.573.400 (203.674.000)<br />Keadaan “Kas Kredit” Akhir 4.365.800- 4.365.800<br />Volume Usaha<br />Per 31 Juli 2011Per 31 Desember 2010Selisih<br />Niaga263.161.697 414.412.426 (151.250.729)<br />Simpanan466.778.277608.288.265 (141.509.988)<br />Pinjaman349.776.600488.313.000 (138.536.400)<br />Jumlah Volume Usaha 1.079.716.574 1.511.013.691 (431.297.117)<br />Analisis Rasio<br />Per 31 Juli 2011Per 31 Desember 2010Selisih<br />Liquiditas261,01%244,88%16,13%<br />Solvabilitas291,33%290,39% 0,94%<br />Rentabilitas 17,84% 29,10% -11,26%<br />Indeks SHU Anggota 12,24% 16,79% -4,55%<br />Laporan Perubahan Modal<br />Per 31 Juli 2011Per 31 Desember 2010Selisih<br />Modal277.126.551224.975.60252.150.949<br />Laba 97.663.887 50.706.76546.957.122<br />Modal Akhir369.790.438275.682.36799.108.071<br />NAMA: ARINI NURMALA SARI<br />NPM: 11210100<br />KELAS: 2EA21<br />UNIVERSITAS GUNADARMA<br />2011<br />