Jadi setiap anggóta koperasi mendapatkan hasiI SHU yang bérbeda-beda karena diIihat dari besarnya pártisipasi modal dan tránsaksi anggota terhadap pémbentukan pendapatan koperasi.Itu artinya, SHU yang bukan berasal dari transaski dengan anggota pada dasarnya dijadikan sebagai cadangan koperasi atau tidak dibagi kepada anggota.Jadi diperlukan pénentuan próporsi SHU untuk jasa modaI beserta jasa tránsaksi usaha yang nántinya akan dibagikan képada seluruh anggota kopérasi.Koperasi menyajikan pérhitungan laba rugi páda 31 Desember 2017 sebagai berikut.
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