Evaluasi Sistem dan Prosedur Pembagian Sisa Hasil Usaha pada Koperasi Pegawai Republik Indonesia (KP-RI) Beringin Tuban
Daftar Isi:
- Remaining Operating Income (SHU) is the income earned by the cooperative in one financial year minus costs, depreciation, and other costs including taxes. To get complete data, the data collection technique taken is observation or observation. In addition to using the method of observation or observation, researchers also use the method of documentation and interview techniques. Based on the results of observations at the KP-RI Beringin Tuban on May 18, 2022, it is known that the achievement of SHU has several obstacles. This can be seen through the many uses of operating profit for the payment of other costs. For example, for the cost of inventory depreciation as well as covering the loan of a deceased member. The distribution of SHU activities is carried out by the KP-RI Beringin Tuban once a year. This activity is carried out with the aim of distributing profits to members who have participated in the formation of the cooperative. As much as 60% of the SHU funds generated by KP-RI Beringin Tuban as member funds. The amount of SHU that will be received by each member is based on the incoming loan services. The more loan services that come in, the more SHU you get.