Analisis Pelaksanaan Perhitungan dan Pembagian SHU Pada KPRI SMADA Palangka Raya

Analysis of the Implementation Calculation and Distribution SHU at KPRI SMADA SMA Negeri 2 Palangka Raya. The location this research is Raya which located Jalan K.S. Tubun No.02 Pahandut, City. This cooperative was formed on January 25, 1988 with a legal entity No: 1057/BH/XIX/1989. thesis written aim knowing implementation calculation distribution in Cooperative 2021; to find out 2021 accordance provisions AD/ART study uses descriptive qualitative approach, type document studies, data collection methods used are documentation, interviews, observation, obatined analyzed using profit an loss formula. Based results study, it known that remaining operating (SHU) "SMADA" 2021, namely; (1) a) Total revenue minus total expenditure so as produce Remaining Operating Results Rp. 721,639,036.93 Income Articles Association Bylaws (AD/ART) report. b) remainder determined based on; 25% reserve fund, 35% loan service, 20% deposit 7.5% management 5% employee 2.5% education social fund work area development fund. (2) Profits applicable regulations accounting principles, cooperatives, Law no. 25 1992 concerning cooperatives AD/ART. (3) for Members, maya members 1,749,922; dino 877,608; bima 1,334,570, higher interest obtained (AD) (ART).