Definisi Pengertian Sisa Hasil Usaha

One of the characteristics which differentiate cooperatives from other companies is that the members of cooperatives are entitled to receive a part of the cooperatives's business profit or surplus since the members also function as owners who pay in some capital to the cooperatives in the form of obligatory deposits, basic contributions and voluntary deposits. We need to discuss the business surplus of cooperatives to give understanding which agrees with Law No. 25 of 1992.

Salah satu karakteristik koperasi yang membedakannya dengan tubuh perjuangan lain yakni anggota menerima bab keuntungan (SHU) alasannya anggota koperasi berfungsi juga sebagai pemilik yang mempersembahkan modal kepada koperasi berupa simpanan wajib, simpanan pokok, dan simpanan sukarela. SHU perlu diulas termasuk pemberian SHU per anggota untuk mempersembahkan pemahaman yang sesuai dengan UU No. 25 Tahun 1992.

The Definition of Business Surplus - Pengertian Sisa Hasil Usaha

a) The business surplus of a cooperatives is the income which is obtained in one fiscal year, subtracted by depreciations and other liabilities including taxes for the corresponding year SHU.

Koperasi yakni pendapatan koperasi yang diperoleh dalam satu tahun buku dikurangi dengan biaya penyusutan dan kewajiban lainnya termasuk pajak dalam tahun buku yang bersangkutan.

b) After it is deducted by reserve capital, the business surplus is distributed to the members in proportion to the contribution of each individual member. In Law No. 25 of 1992, it is stated that the surplus to be distributed to the mygmbers is the total surplus subtracted by reserve capital and other expenses of non-business activities, such as giving charity and funds for cooperative education as well as other needs of the cooperative as determined by the Members Assembly. The amount of fund which is put aside for reserve capital is also determined by the Members Assembly.

Sesudah dikurangi dana cadangan, SHU dibagikan kepada anggota sebanding dengan jasa perjuangan yang dilakukan oleh masing-masing anggota dalam koperasi. Dalam UU No. 25 tahun 1992 disebutkan bahwa SHU yang akan dibagikan berupa SHU total dikurangi dana cadangan dan beban-beban lain di luar kegiatan, menyerupai sumbangan sosial dan dana pendidikan untuk keperluan pendidikan perkoperasian dan keperluan koperasi sesuai dengan keputusan Rapat Anggota. Besarnya dana yang disisihkan untuk dana cadangan juga diputuskan oleh Rapat Anggota.

The business surplus of a cooperative is similar to earning after tax or profit after tax in sole proprietorship and other non-cooperative companies. A cooperative's surplus is also taxed just like in other companies.

One of the characteristics which differentiate cooperatives from other companies is that Definisi Pengertian Sisa Hasil Usaha

SHU sama dengan "earning after tax" (EAT) dalam tubuh perjuangan atau keuntungan setelah pajak pada perusahaan perorangan dan perusahaan non-koperasi. SHU juga dikenakan pajak sebagaimana keuntungan tubuh perjuangan yang lain.

In other companies, there is the so called retained earnings or profit which is not distributed to the owners. In cooperatives, there is also such profit which is known as reserve capital. The surplus which is distributed to the members is the profit which is deducted by tax and reserve tax the amount of which is determined by the Members Assembly. The reserve capital is used to finance the efforts to develop the cooperative's business.

Pada tubuh perjuangan lain, ada istilah keuntungan ditahan atau keuntungan yang tidak diambil dan dibagikan kepada para pemilik. Di koperasi pun begitu juga. Laba ditahan dikenal dengan dana cadangan. SHU yang dibagikan kepada anggota itu ialah keuntungan perjuangan setelah pajak, dikurangi dana cadangan yang besarnya disahkan oleh Rapat Anggota. Dana cadangan ini dipakai untuk pengembangan perjuangan dan kemajuan koperasi.

Sumber Pustaka: CV. Yrama Widya