Lembar Kerja Mahasiswa MATAKULIAH MANAJEMEN KEUANGAN KOPERASIfile.upi.edu/Direktori/FPEB/PRODI._EKONOMI_DAN_KOPERASI/... · Kemukakan dan jelaskan upaya yang dapat dilakukan pengelola

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

PROGRAM STUDI PENDIDIKAN EKONOMI DAN KOPERASI

FAKULTAS PENDIDIKAN EKONOMI DAN BISNIS 2010

LEMBAR KERJA MAHASISWA

MATAKULIAH MANAJEMEN KEUANGAN KOPERASI

Dosen : Dra. Neti Budiwati, M.Si.

Lizza Suzanti, S.Pd. Susanti Kurniawati, S.Pd., M.Si.

LEMBAR KERJA MAHASISWA 1

KOPERASI DAN MANAJEMEN

KEUANGAN

Nama : ......................................

N I M : ......................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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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 !

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2. Kemukakan dan jelaskan prinsip-prinsip Koperasi Indonesia sebagaimana

yang dikemukakan dalam UU No. 25 Tahun 1992 !

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3. Jelaskan perbedaan antara pengembangan Koperasi secara mikro dengan

secara makro !

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

manajemen keuangan !

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5. Jelaskan mengapa tujuan manajemen keuangan Koperasi selain untuk

maksimisasi kemakmuran pemilik, juga untuk meningkatkan nilai

(kapitalisasi) perusahaan !

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6. Mengapa dalam Koperasi juga diperlukan manajemen keuangan?

Jelaskan!

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7. Untuk mengawasi jalannya Koperasi dalam Koperasi ada badan

pengawas, namun pengawasan yang efektif dalam Koperasi sebenarnya

adalah pengawasan dari anggota, Jelaskan pernyataan tersebut !

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8. Samakah tujuan Koperasi dengan badan usaha non Koperasi dalam

meraih tujuannya memperoleh laba ? Mengapa ?

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9. Kemukakan contoh untuk masing-masing jenis Koperasi mengenai upaya

Koperasi dalam memberikan pelayanan kepada anggota !

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10. Kemukakan minimal dua perbedaan menajemen keuangan Koperasi

dengan manajemen keuangan badan usaha non Koperasi !

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11. Mengapa Koperasi dikatakan memiliki kelemahan struktural dalam

masalah permodalan ? Uraikan jawaban Anda !

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12. Setujukah Anda dengan pernyataan bahwa Koperasi bukan merupakan

perkumpulan modal sehingga Koperasi tidak berorientasi mencari laba?

Jelaskan !

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13. Jelaskan mengenai ”dual identity” anggota dalam kaitannya dengan

masalah pemupukan modal dalam Koperasi !

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14. Kemukakan dan jelaskan upaya yang dapat dilakukan pengelola Koperasi

dalam mengatasi kelemahan struktural dalam permodalan !

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15. Jelaskan pendapat Anda, seandainya Koperasi dalam aktivitasnya tidak

mendasarkan pada salah satu prinsip dari Koperasi !

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LEMBAR KERJA MAHASISWA 2

PSAK DALAM MANAJEMEN

KEUANGAN KOPERASI

Nama : ......................................

N I M : ......................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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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.

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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.

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2. Jelaskan mengapa diperlukan suatu aturan khusus mengenai perlakukan

akuntansi bagi Koperasi !

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3. Jelaskan mengapa fungsi akuntansi Koperasi bukan sebagai tujuan,

melainkan sebagai alat bantu kepada pihak yang berkepentingan dalam

rangka pengambilan keputusan !

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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 !

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5. Jelaskan mengapa dalam Koperasi, perhitungan laba atau rugi yang

dihasilkan dalam suatu periode tertentu digunakan istilah ”perhitungan

hasil usaha” !

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

Jelaskan !

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7. Samakah bentuk laporan keuangan Koperasi dengan badan usaha non

Koperasi ? Mengapa ?

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8. Bolehkah suatu Koperasi membuat laporan keuangannya tidak sesuai

dengan PSAK No. 27 (revisi 1998) ? Jelaskan jawaban Anda !

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

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10. Kemukakan pendapat Anda, apakah suatu Koperasi yang sukses

ditentukan oleh faktor tertib akuntansi yang dijalankannya ?

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LEMBAR KERJA MAHASISWA 3

MODAL DAN PERMODALAN

DALAM KOPERASI

Nama : ........................................

N I M : ........................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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

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 ?

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

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3. Mengapa modal dalam setiap jenis usaha memegang peranan vital ?

Apakah tanpa modal, usaha Koperasi dapat berjalan ?

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4. Kemukakan perbedaan antara permodalan intern dengan permodalan

ekstern !

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5. Kemukakan perbedaan dan persamaan antara modal sendiri dengan

modal pinjaman atau modal asing !

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6. Apa perbedaan antara modal penyertaan dengan penyertaan modal

dalam Koperasi!

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7. Kemukakan mekanisme pemupukan modal dalam Koperasi !

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8. Mengapa dana penyusutan aktiva tetap dinamakan sebagai permodalan

intensif ? Jelaskan !

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9. Kemukakan perbedaan dan persamaan antara modal kerja dengan modal

lancar !

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10. Kemukakan dan jelaskan karakteristik modal dan permodalan dalam

Koperasi bila dibandingkan dengan badan usaha non Koperasi !

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11. Dalam kondisi yang bagaimanakah Koperasi diperkenankan untuk

menggunakan dan mengambil sumber modal pinjaman ?

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12. Mengapa simpanan sukarela anggota digolongkan sebagai modal

pinjaman ? jelaskan !

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13. Kemukakan upaya-upaya yang dapat dilakukan pengelola Koperasi, agar

Koperasi memiliki jumlah modal sendiri yang besar!

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14. Modal Koperasi tidak terdiri dari saham-saham seperti Perseroan terbatas

(PT). Bolehkah Koperasi mengeluarkan obligasi sebagai usaha untuk

memupuk modal ? Jelaskan !

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15. Jelaskan hubungan antara modal dengan volume penjualan dan laba

dalam Koperasi!

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LEMBAR KERJA MAHASISWA 4

MANAJEMEN MODAL KERJA

KOPERASI

Nama : ........................................

N I M : ........................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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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 !

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2. Mengapa dalam menghitung modal kerja fungsional, untuk piutang harus

dikeluarkan dulu bagian laba (profit margin)nya ? Jelaskan !

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3. Apa akibat yang ditimbulkan dari pembelian barang secara kredit pada

kebutuhan modal kerja ? Jelaskan !

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4. Dipandang dari konsro modal kerja, menurut Anda mana yang

menguntungkan, menjual secara kredit atau menjual secara tunai ?

Jelaskan !

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5. Dari ketiga konsep pengertian modal kerja, menurut Anda konsep

manakah yang sebaiknya digunakan, mengapa ?

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

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7. Modal kerja yang terlalu kecil dibandingkan dengan jumlah kewajiban

segeranya akan membahayakan kelangsungan operasi perusahaan.

Jelaskan mengapa demikian!

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8. Jelaskan mengapa kebijakan likuiditas suatu Koperasi dapat

mempengaruhi besar kecilnya modal kerja !

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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

Persediaan barang 100

Total Aktiva Lancar 175 Modal sendiri 175

Aktiva Tetap

Mesin 50

Gedung 50

Tanah 25

Total Aktiva Tetap 125

Total 300 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 !

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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 ?

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LEMBAR KERJA MAHASISWA 5

MANAJEMEN KAS, MANAJEMEN

PIUTANG, MANAJEMEN

PERSEDIAAN DALAM KOPERASI

Nama : .......................................

N I M : .......................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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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 ?

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2. Jelaskan mengapa motif ketiga menahan uang kas menurut Keynes tidak

diperkenankan dalam Koperasi !

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3. Apakah perusahaan/Koperasi harus menyediakan kas dalam jumlah yang

sebesar-besarnya untuk menjaga likuiditasnya ? Jelaskan !

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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 !

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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 !

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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 !

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LEMBAR KERJA MAHASISWA 6

MANAJEMEN AKTIVA TETAP

KOPERASI

Nama : ..........................................

N I M : ..........................................

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?

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2. Kemukakan pandangan Agama, khususnya Islam mengenai Time Value of

money!

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3. Jelaskan apakah kalau tidak ada time value of money, maka saat ini tidak

akan ada rente/bunga? Mengapa?

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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.

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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?

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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?

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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?

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LEMBAR KERJA MAHASISWA 7

PENILAIAN USUL INVESTASI

Nama : .........................................

N I M : .........................................

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 ?

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b) Apabila kelebihan dana didepositokan dengan memperoleh tingkat

bunga sebesar 15%, investasi mana yang akan dipilih atau justru dana

lebih baik didepositokan ? Mengapa ?

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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 bertururt-

turut 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!

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b) PI Kedua proyek tersebut!

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

Mengapa?

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3. Kemukakan alasan mengapa setiap perusahaan/Koperasi harus

melakukan penilaian terhadap setiap usulan investasi?

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4. Dari kelima metoda usul investasi yang Anda ketahui, metoda manakah

yang menjelaskan adanya time value of money?

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5. Apa yang dimaksud dengan capital budgeting? Berikan contoh

bentuknya!

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LEMBAR KERJA MAHASISWA 8

LABA DALAM KOPERASI

Nama : ......................................

N I M : ......................................

Bandung, .................... 20....

Dosen: Mahasiswa:

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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) !

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

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3. Badan usaha bertujuan memperoleh laba, samakah cara memperoleh

laba antara badan usaha Koperasi dengan badan usaha non Koperasi ?

Jelaskan !

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

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5. Kemukakan cara-cara yang dapat dilakukan agar Koperasi memperoleh

laba (SHU) yang besar !

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6. Jelaskan apa yang dimaksud denga laba bisnis dan laba ekonomis !

Kemukakan persamaan dan perbedaan antara keduanya !

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7. Bolehkah SHU yang diperoleh Koperasi tidak dibagikan ke anggota ?

Jelaskan jawaban Anda !

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8. Apa yang dimaksud dengan cooperative effect ? Jelaskan cara untuk

meningkatkan cooperative effect tersebut !

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

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10. Kemukakan prinsip dual identity anggota dalam kaitannya dengan

peroleh SHU Koperasi !

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LEMBAR KERJA MAHASISWA 9

MENILAI POSISI KEUANGAN DAN

PRESTASI KOPERASI

Nama : ...........................................

N I M : ...........................................

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 ?

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2. Apa yang dimaksud dengan rasio keuangan ?

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3. Apa yang akan terjadi jika suatu koperasi memiliki fakta laverage rendah

bila kondisi perekonomian membaik ?

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4. Apa yang akan terjadi pada acid test ratio jika suatu koperasi menambah

persediaan 2x dari semula dan dengan pembelian secara kredit ?

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5. Apa yang akan terjadi terhadap return on investment, apabila koperasi

menggunakan hutang yang semakin besar sedangkan faktor-faktor lain

konstan ?

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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) ?

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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 !

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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 % ?

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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 Utang Jk. Panjang BKE Pendpt Blm Direalisasi Utang Pengelola Toko Total Utang Jk. Pjng Modal Sendiri Simpanan Pokok Simpanan Wajib DPM Simpanan SHU Harkop Cadangan Modal Toko Total Modal Sendiri SHU tahun Berjalan Total

23.993.289 6.694.222

856.000 2.690.311 2.648.339

22.963.343 59.845.504

7.423.803.835 2.772.769.415

- 10.196.573.250

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 806.377.582 Penjualan Barang 440.667.596 Jasa Simpan Pinjam 114.529.320 Jasa Administrasi Pinjaman 91.623.696 Jasa Photocopy 8.000.000 SHU 844.100 Total Pendapatan 1.462.042.294 Beban Operasional Beban Bunga 771.074.326 Harga Pokok Penjualan 403.335.298 Beban Gaji Karyawan 56.085.256 Beban RAT 15.000.000 Beban Administrasi 14.702.278 Beban Penyusutan 11.862.372 Beban Penghapusan Piutang 4.695.671 Beban Rapat 4.539.000 Beban Transport 3.920.787 Beban THR 3.875.000 Beban Telepon 3.591.434 Beban Pajak 2.099.740 Beban Pembinaan 1.600.000 Beban Reparasi Kendaraan 1.115.000 Beban Listrik 962.030 Beban Bulanan 589.700 Beban Reparasi Komputer 407.000 Beban Lain-lain 60.000 Total Beban Operasional 1.239.554.892 Sisa Hasil Usaha 222.487.402

Berdasarkan data-data tersebut, hitunglah :

a. Quick Ratio

b. Debt to Equity Ratio

c. Return on Investment

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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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