ANALISIS PERHITUNGAN PEMBAGIAN SISA HASIL USAHA (SHU) PADA KOPERASI PEGAWAI NEGERI “KAKANDA” KANTOR KEMENTERIAN AGAMA KOTA SAMARINDA PERIODE 2016 – 2017

Abstract

This study is to determine the calculation of the distribution of the remaining operating results for members for the period 2016 and 2017. The theoretical basis used in this research is Management Accounting which requires accounting information that is used as a monitoring tool and as a basis for decision making. The hypothesis of this research is that the calculation of the distribution of Business Profits (SHU) for members in 2017 decreased from 2016 in the "KAKANDA" Civil Servant Cooperative, Samarinda City Ministry of Religion Office for the 2016-2017 period.

The analytical tool used in this study is the data analysis method using the formula for the distribution of the remaining operating results per member Sattar (2017).

The results of the analysis show that there is a decrease in the distribution of Remaining Operating Results (SHU) in the 2016-2017 period. In 2016 the cooperative obtained Remaining Operating Results (SHU) of Rp. 37,586,500 and Remaining Operating Results (SHU) in 2017 of Rp. 9,953,000.

The conclusion of this research is that there is a decrease in the activity of dividing the remaining operating results (SHU) in the "KAKANDA" Civil Servant Cooperative, the Office of the Ministry of Religion, Samarinda City, which needs to be improved so that the remaining operating income (SHU) always increases from year to year. Especially in the deposit of business funds, both members and non-members must be considered active in participating.