VIDEO PEMBELAJARAN EKONOMI KELAS X SISA HASIL USAHA SHU

JAC SCHOOL OFFICIAL

5 Oct 202307:35

Summary

TLDRThis video script introduces the concept of a cooperative society, emphasizing its primary goal of benefiting its members through the distribution of surplus profits, known as SHU. It explains the components of SHU, including total profits, member savings, and services rendered. The script delves into the calculation of SHU based on member's savings and contributions, illustrating the process with an example involving a fictional cooperative, 'Bintang'. It concludes by highlighting the importance of understanding SHU calculations for cooperative members.

Takeaways

😀 The main purpose of a cooperative is to benefit its members by distributing profits at the end of each period.
🏢 The term 'SHU' stands for 'Sisa Hasil Usaha' or 'remaining business profit', which is the profit received by the cooperative during the year.
💰 SHU is distributed to members in varying amounts, depending on their contributions and the services they provide to the cooperative.
📈 The amount of SHU received by a member is based on their savings and the business services they have contributed to the cooperative.
🔍 To calculate SHU, one must understand its components, which include total SHU, the percentage of SHU for various uses, total member savings, and total member services.
💼 There are different types of savings in a cooperative, such as compulsory savings (both initial and periodic) and voluntary savings.
🔑 The total business of all members is considered in the calculation of SHU, which can include sales, purchases, or loans depending on the type of cooperative.
📊 The calculation of SHU involves formulas that determine the SHU for member savings and member services, such as loans, purchases, and sales.
📝 An example provided in the script illustrates how to calculate SHU for a member named Ibu Hana, taking into account her compulsory savings, voluntary savings, and business services.
📈 The final SHU amount for Ibu Hana is calculated by combining her SHU for capital contributions and her SHU for business services, resulting in a total SHU of 35,000.
👋 The video concludes with a summary of the learning points and an invitation to continue learning in the next video session.

Q & A

What is the main purpose of a cooperative according to the script?
-The main purpose of a cooperative is to benefit its members.
What is SHU in the context of cooperatives?
-SHU stands for 'Sisa Hasil Usaha' or 'Remaining Business Profit', which is the profit received by the cooperative during the year that is distributed to its members.
How is the distribution of SHU determined among cooperative members?
-The distribution of SHU is determined based on the amount of savings contributed by the members to the cooperative and the extent of their business activities.
What are the different types of savings mentioned in the script?
-The script mentions three types of savings: mandatory savings (simpanan pokok), compulsory savings (simpanan wajib), and voluntary savings (simpanan sukarela).
What is the role of mandatory savings in a cooperative?
-Mandatory savings, or 'simpanan pokok', is a required amount that each member must contribute when they join the cooperative, and it is the same for all members.
How is the SHU calculated for a member's savings?
-The SHU for a member's savings is calculated by dividing the member's total mandatory and compulsory savings by the cooperative's total mandatory and compulsory savings, then multiplying by the SHU percentage allocated for capital services.
What is the meaning of 'jasa usaha' in the context of SHU calculation?
-'Jasa usaha' refers to the services or contributions made by the members to the cooperative, such as loans, purchases, or sales, which are factored into the SHU calculation.
How is the SHU for a member's business activities calculated?
-The SHU for a member's business activities is calculated by dividing the member's specific business activity (loan, purchase, or sale) by the cooperative's total business activities of that type, then multiplying by the SHU percentage allocated for member services.
What is an example of calculating SHU for a member's loan service?
-To calculate the SHU for a member's loan service, divide the member's loan amount by the total loans given by the cooperative, then multiply by the SHU percentage for member services.
Can you provide an example calculation from the script for a member named Ibu Hana?
-Ibu Hana, as a member of the cooperative, contributes a compulsory savings of 200,000 and a voluntary savings of 300,000, and has a purchase service of 100,000. Her SHU for capital services would be calculated as (300,000 + 200,000) / (1,000,000 + 3,000,000) * 10% * 2,000,000, which equals 25,000. Her SHU for purchase services would be 100,000 / 5,000,000 * 25% * 2,000,000, which equals 10,000. Thus, Ibu Hana would receive a total SHU of 35,000.

Outlines

00:00

🏢 Introduction to Cooperatives and SHU Calculation

This paragraph introduces the concept of cooperatives, emphasizing their primary goal of benefiting their members through the distribution of surplus profits, known as SHU (Share of Profits). It explains that SHU is the profit received by the cooperative during the year, which is then allocated to members based on their contributions and services provided to the cooperative. The paragraph outlines the components of SHU, including total SHU, the percentage allocated for various purposes, and the types of member savings such as basic savings, mandatory periodical savings, and voluntary savings. It also touches on the calculation of SHU based on member savings and services, such as sales, purchases, and loans.

05:02

📊 Example Calculation of SHU for a Cooperative Member

This paragraph provides a practical example of how SHU is calculated for a member of the 'Bintang' cooperative in 2019. It details the cooperative's total SHU, savings, and sales figures. The example involves Ibu Hana, a member who has contributed to both mandatory savings and has participated in purchasing from the cooperative. The calculation demonstrates how SHU is distributed based on the member's savings and the services they have utilized, such as purchasing goods. The paragraph concludes with the total SHU amount Ibu Hana receives, which is broken down into portions allocated for capital contribution and services rendered.

Mindmap

Keywords

💡Cooperative

A cooperative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. In the video, the main theme revolves around understanding the function and benefits of a cooperative, particularly how it aims to benefit its members through profit-sharing.

💡Profit Sharing

Profit sharing is a financial benefit that companies provide to their employees, distributing a portion of the company's profits. In the context of the video, it refers to the distribution of the cooperative's profits, known as SHU (Surplus or Sisa Hasil Usaha), to its members, which is a key aspect of how a cooperative operates to ensure member welfare.

💡SHU (Surplus or Sisa Hasil Usaha)

SHU stands for Surplus or Sisa Hasil Usaha in Indonesian, which translates to 'remaining business results' or 'profit surplus'. It is the profit that a cooperative receives during the year, which is then allocated to its members. The script explains how SHU is calculated and distributed among members based on their contributions and services to the cooperative.

💡Member Contributions

Member contributions refer to the funds or resources that members of a cooperative provide to support the organization's activities. In the video, it is mentioned that the amount of SHU a member receives can depend on their savings contributions to the cooperative and the services they provide, illustrating the cooperative's principle of member participation.

💡Savings

Savings in a cooperative context refer to the money members deposit into the cooperative, which can be in different forms such as compulsory savings or voluntary savings. The script details the types of savings, such as 'simpanan pokok' (basic savings) and 'simpanan wajib' (compulsory savings), and how they factor into the SHU calculation.

💡Compulsory Savings

Compulsory savings are mandatory contributions that members of a cooperative must make as part of their membership obligations. The script mentions 'simpanan pokok' and 'simpanan wajib' as examples, where members are required to deposit a certain amount of money, which is then used in the SHU distribution process.

💡Voluntary Savings

Voluntary savings are optional contributions made by cooperative members beyond the compulsory savings. The script explains that these savings are not mandatory, but members can choose to deposit additional funds, which can potentially increase their SHU allocation.

💡Member Services

Member services refer to the activities or transactions that members engage in with the cooperative, such as making purchases, sales, or loans. The script uses the term to describe how members' interactions with the cooperative, such as 'jasa pembelian' (purchase services) and 'jasa penjualan' (sales services), can affect their SHU allocation.

💡Calculation Formula

A calculation formula in the context of the video is the method used to determine the distribution of SHU among cooperative members. The script provides a detailed explanation of the formula used to calculate SHU based on members' savings and services, emphasizing the importance of understanding the formula for fair profit-sharing.

💡Example Calculation

An example calculation is provided in the script to illustrate how SHU is distributed to a specific member of the cooperative, Ibu Hana. The example demonstrates the application of the SHU calculation formula, taking into account Ibu Hana's compulsory savings, voluntary savings, and purchase services, to determine her SHU allocation.

Highlights

The main purpose of a cooperative is to prosper its members.

Cooperatives distribute SHU (Share of Profit) at the end of a period.

SHU is the profit received by the cooperative during the year.

Members receive different amounts of SHU based on their contributions and services to the cooperative.

Understanding the components of SHU is essential for its calculation.

Total SHU includes profit and the percentage allocated for distribution among members.

There are different types of savings within a cooperative: basic, compulsory, and voluntary.

Basic savings are mandatory and have the same nominal amount for all members.

Compulsory savings are also mandatory but are periodic, such as monthly contributions.

Voluntary savings are not mandatory and reflect the member's willingness to contribute.

Total business of members is considered in SHU calculation, including sales, purchases, and loans.

Total savings considered for SHU calculation include basic and compulsory savings of members.

Members receive SHU based on their savings and services rendered to the cooperative.

The calculation of SHU involves formulas that consider savings and services of members.

SHU for savings is calculated by dividing a member's savings by the total savings and multiplying by the SHU percentage.

SHU for services can be calculated based on loans, purchases, or sales services provided by the member.

An example case is provided to illustrate the calculation of SHU for a member named Ibu Hana.

Ibu Hana's SHU is calculated based on her compulsory savings, voluntary savings, and purchasing services.

The final SHU received by Ibu Hana is a sum of her SHU for capital and services.