JM = (simpanan anggota : total simpanan) x persentase jasa modal x SHU
JA = (penjualan anggota : total penjualan) x persentase jasa anggota x SHU
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JM = (simpanan anggota : total simpanan) x persentase jasa modal x SHU
JA = (penjualan anggota : total penjualan) x persentase jasa anggota x SHU