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Buku Sop Ksp Usp Penting Dan Bagus

Buku Sop Ksp Usp Penting Dan Bagus

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Published by: ujangketul62 on Apr 25, 2011
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i
DAFTAR ISIDAFTAR ISI................................................................................................................................................iBAB I..........................................................................................................................................................1PENDAHULUAN.......................................................................................................................................1
1.1. LATAR BELAKANG........................................................................................................................11.2. TUJUAN...........................................................................................................................................11.3. SASARAN........................................................................................................................................21.4. RUANG LINGKUP...........................................................................................................................21.5. DEFINISI DAN KONSEPSI.............................................................................................................21.6. LANDASAN KERJA KSP/USP KOPERASI...................................................................................3
BAB II........................................................................................................................................................4STANDAR OPERASIONAL PROSEDUR (SOP) KELEMBAGAAN KSP/USP KOPERASI...............4
2.1. STANDAR ORGANISASI DAN MANAJEMEN.................................................................................42.1.1. Visi dan Misi......................................................................................................................42.1.2. Tujuan Pendirian...............................................................................................................52.1.3. Standar Keanggotaan........................................................................................................62.1.4. Standar Status Keanggotaan.........................................................................................102.1.5. Standar Pendaftaran Anggota.......................................................................................112.1.6. Standar Perlakuan kepada Anggota Baru.....................................................................142.1.7. Standar Pemanfaatan Pelayanan KSP/USP Koperasi.................................................142.1.8. Prosedur Standar Permohonan Keluar dari Keanggotaan...........................................142.2. STANDAR PENGELOLAAN ORGANISASI...................................................................................152.2.1. Standar Kelengkapan Organisasi..................................................................................152.2.2. Struktur Organisasi.........................................................................................................162.2.3. Standar Pengambilan Keputusan..................................................................................162.3. STANDAR PENGELOLA KSP/USP KOPERASI........................................................................172.3.1. Pengelola KSP................................................................................................................172.3.2. Pengelola USP Koperasi................................................................................................182.4. PROSEDUR STANDAR PENUTUPAN USP KOPERASI.........................................................192.6. STANDAR PENGGUNAAN SHU................................................................................................192.7. STANDAR PENGELOLAAN HARTA KEKAYAAN KSP DAN KOPERASI YANG MEMILIKIUNIT USAHA SIMPAN PINJAM..................................................................................................192.8. KETENTUAN PERALIHAN..........................................................................................................20
BAB III....................................................................................................................................................21STANDAR OPERASIONAL PROSEDUR (SOP) PENGELOLAAN USAHA KSP/USP KOPERASI21
3.1. KEBIJAKAN DAN PERATURAN.................................................................................................213.1.1. SOP Penghimpunan Dana.............................................................................................213.1.2. SOP Penyaluran Dana...................................................................................................323.2. PROSEDUR PENGHIMPUNAN DANA – SIMPANAN KOPERASI..............................................483.2.1. Prosedur/Transaksi Simpanan di Kantor KSP/USP.....................................................483.2.3. Prosedur Perhitungan dan Pembukuan Bunga Simpanan Koperasi...........................593.3. PROSEDUR PENGHIMPUNAN DANA- SIMPANAN BERJANGKA............................................693.3.1. Prosedur Pembukaan Simpanan Berjangka.................................................................693.3.2. Prosedur Perhitungan dan Pembukuan Bunga Simpanan Berjangka Jatuh Tempodan Prosedur Pembayaran Titipan Bunga Simpanan Berjangka Jatuh Tempo..........71
 
ii3.4. PROSEDUR PENYALURAN DANA...............................................................................................813.4.2. Prosedur Analisis Pinjaman...........................................................................................843.4.3. Prosedur Pelepasan (Dropping) Pinjaman....................................................................853.4.4. Prosedur Pembayaran Angsuran Pinjaman..................................................................873.4.5. Prosedur Pembebanan Angsuran Tertunda:................................................................873.4.7. Prosedur Pelepasan (
Dropping
) dan Transaksi Pembayaran Angsuran Pinjaman diLapangan/Pasar.............................................................................................................89
BAB IV....................................................................................................................................................94STANDAR OPERASIONAL PROSEDUR MANAJEMEN KEUANGAN USAHA SIMPAN PINJAM94
4.1. BATASAN MANAJEMEN KEUANGAN KSP/USP KOPERASI.................................................944.2. LANDASAN KERJA.....................................................................................................................954.3. STANDAR OPERASIONAL PROSEDUR PENENTUAN KESEIMBANGAN ARUS DANA.....974.3.1. Pengaturan Likuiditas Minimum.....................................................................................974.3.2. Manajemen Aktiva – Pasiva...........................................................................................974.3.3. Likuiditas KSP.................................................................................................................974.3.4. Peraturan Keseimbangan Arus Kas..............................................................................974.3.5. Ketentuan Perencanaan Kas.........................................................................................984.3.6. Jangka Waktu Perencanaan Kas..................................................................................984.3.7. Pendekatan Penyusunan Anggaran Kas......................................................................994.3.8. Prosedur Penyusunan Anggaran Kas...........................................................................994.3.9. Pengendalian Kas.........................................................................................................1004.3.10. Prosedur Pengendalian Kas........................................................................................1014.4. PENGGUNAAN KELEBIHAN DANA.........................................................................................1044.4.1. Peraturan Penggunaan Dana......................................................................................1044.4.2. Prosedur Penggunaan Kelebihan Dana......................................................................1054.5. PENGHIMPUNAN DANA DARI PIHAK LUAR.........................................................................1054.5.1. Peraturan Penghimpunan Dana dari Pihak Luar........................................................1054.5.2. Standar Operasional dan Prosedur Penghimpunan Dana dari Pihak Luar...............1064.6. STANDAR OPERASIONAL PENYAJIAN LAPORAN KEUANGAN...........................................1074.6.1. Peraturan Penyajian Laporan Keuangan....................................................................1074.6.2. Fungsi Laporan Keuangan...........................................................................................1084.6.3. Neraca...........................................................................................................................1094.6.4. Laporan Perhitungan Hasil Usaha...............................................................................1114.6.5. Laporan Arus Kas.........................................................................................................1124.6.6. Laporan Promosi Ekonomi Anggota............................................................................1124.7. MANAJEMEN ASSET TETAP (
FIXED ASSET 
)..........................................................................1134.7.1. Pengertian.....................................................................................................................1134.7.2. Peraturan Manajemen Aktiva Tetap............................................................................1144.7.3. Standar Operasional Prosedur Manajemen Asset......................................................1144.8. STANDAR OPERASIONAL PROSEDUR PEMBAGIAN SHU.................................................1224.8.1. Peraturan Pembagian SHU..........................................................................................1224.8.2. Prosedur Pembagian SHU KSP..................................................................................1234.8.3. Prosedur Pembagian hasil usaha USP.....................................................................1244.9. STANDAR OPERASIONAL PROSEDUR PENILAIAN KESEHATAN USAHA SIMPANPINJAM.......................................................................................................................................1284.9.1. Peraturan Penilaian Kesehatan Usaha Simpan Pinjam.............................................1284.9.2. Prosedur Penilaian Kesehatan KSP/USP...................................................................1314.9.3. Bobot Penilaian Aspek Dan Komponen KSP/USP.....................................................138
 
iii4.9.4. Penjelasan....................................................................................................................1394.9.5. Cara Penilaian Kesehatan KSP/USP..........................................................................1414.9.6. Penetapan Kesehatan KSP/USP.................................................................................164
BAB V...................................................................................................................................................174AKUNTANSI UNTUK KOPERASI SIMPAN PINJAM/ UNIT SIMPAN PINJAM KOPERASI..........174
5.1. PENDAHULUAN........................................................................................................................1745.2. PROSES AKUNTANSI PADA KSP/ USP.................................................................................1745.3 JENIS-JENIS TRANSAKSI PADA KSP/ USP...........................................................................1755.4. BUKU HARIAN/ JURNAL..........................................................................................................1765.5. BUKU PEMBANTU....................................................................................................................1765.5. BUKU BESAR............................................................................................................................1765.6. NERACA SALDO.......................................................................................................................1795.7. JURNAL PENYESUAIAN..........................................................................................................1795.8. NERACA LAJUR........................................................................................................................1805.9. LAPORAN KEUANGAN.............................................................................................................1805.10. JURNAL PENUTUP...................................................................................................................1815.11. NERACA SALDO SETELAH PENUTUPAN BUKU..................................................................1815.12. JURNAL PEMBALIK (JURNAL PENYESUAIAN KEMBALI)...................................................1815.13. CONTOH KASUS DAN PENYELESAIANNYA.........................................................................182

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