SMP SAINS MIFTAHUL HUDA

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Learning Outcomes :
• Students are able to carry out social arithmetic simulations of everyday economic activities.
• Students are able to calculate the total value, unit value, and partial value.
• Students are able determine the amount and percentage, profit, loss, selling price, purchase price, discount,
tax, and single interest in economic activities.

SOCIAL ARITHMETIC
A. Overall Value and Value per Unit
A boy buys a dozen books for Rp. 24.000,-
Because 1 dozen has 12 books, the price of one book is Rp 2.000,-
Overall value = total units x value perunit 𝑜𝑣𝑒𝑟𝑎𝑙𝑙 𝑣𝑎𝑙𝑢𝑒
Value perunit =
Partial value = total part units x value perunit 𝑚𝑎𝑛𝑦 𝑢𝑛𝑖𝑡𝑠

Example :
Nafal bought a dozen pencils. He paid with 3 pieces for the price of one piece is Rp 10.000,00 and got a
refund of Rp 3.000,00.
a) Determine the total buying price!
b) Determine the price of each pencil!
c) If Nafal only buys 8 pencil, how much does he need to pay?
Answer :
a) Buying price = 3 x Rp 10.000,00 – Rp 3.000,00
= Rp. 30.000,00 – Rp 3.000,00
= Rp 27.000,00
b) The price for one pencil is value perunit
𝑅𝑝 27.000,00
Value perunit = 12
= Rp 2.250,00
c) The price of 8 pencil = 8 xRp 2.250,00
= Rp 18.000,00
B. Buying Price, Selling Price, Profit, Loss
1. Buying price and Selling Price
➢ Buying price is the price paid by the buyer to the seller to get an item. The buying price is also called
the capital.
➢ Selling price is the seller’s final price, i.e., how much the customer pays for something.
➢ The buying price and selling price has a formula that can be used if you already know the value of
the profit or loss from a sale.
Buying price = selling price – profit Selling price = buying price + profit

Buying Price = selling price + loss Selling price = buying price – loss

Example 1 :
The Toy Store sold 30 dolls and made Rp 387.000,00 from the sale. The store
earned a profit of Rp 60.000,00. Find the buying price of each doll!
Example 2 :
Answer :
Selling price of 30 dolls = Rp 387.000,00
Buying price of 30 dolls = Rp selling price – profit
= Rp 387.000,00 – Rp 60.000,00
= Rp 327.000,00
𝑅𝑝 327.000,00
Buying price of each doll = 30 So, the price of each doll
= Rp 10.900,00 is Rp 10.900,00
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Example 2 :
Mr. Toni bought a calculator for Rp 75.000,00. After that he resold it, and got profit of Rp 15.000,00.
Determine the selling price of the calculator !
Answer :
Selling price = buying price + profit
= Rp. 75.000,00 + Rp. 15.000,00
= Rp. 95.000,00
So, the selling price of the calculator is Rp. 95.000,00

2. Profit and Loss

➢ A seller is earning a profit if the selling price is higger than the buying price
➢ A seller is suffering a loss if the selling price is lower than the buying price

Profit = Selling price – Buying Price Loss = Buying price – Selling Price

Example 1 :

Mr. Andi bought 10 rose seedlings for Rp 170.000,00. Then he sold

the seeds again at a price of Rp 25.000 for each seed.
a. Determine the buying price of each seed!
b. Determine the profit of one seed!
c. Determine the pofit of all seeds!

Answer :
a) The Buying price for each seed is value per unit
𝑅𝑝.170.000,00
Value per unit = 10
= Rp. 17.000,00
b) Profit = selling price – buying price
= Rp. 25.000,00 – Rp. 17.000,00
= Rp. 8.000,00
c) Profit of all seed = 10 x Rp 8.000,00
Example 2 :

A seller bought 100 durians at a price of Rp 600.000,00. Later, 40

durians were sold at a price of Rp 7.000,00 each, 52 durians were sold
at a price of Rp 6.000,00 and the rest were roten. what was the amount
of the seller loss?

Answer :
Buying price = Rp. 600.000
Selling price = (40 x Rp 7.000) + (52 x Rp 6.000)
= Rp. 280.000 + Rp. 312.000
= Rp. 592.000
Loss = Buying price – Selling price
= Rp. 600.000 – Rp. 592.000
= Rp. 8.000
So, the loss of the seller is Rp. 8.000,00
C. Profit and Loss Percentage
The percentage of the profit is the amount of profit compared to the buying price
The percentage of loss is the amount of loss compared to the buying price
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1. Finding Percentage of profit and loss

𝑃𝑟𝑜𝑓𝑖𝑡 𝐿𝑜𝑠𝑠
Profit percentage = x 100% Loss percentage = 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 x 100%
𝐶𝑎𝑝𝑖𝑡𝑎𝑙

Example :

The buying price of a bicycle was Rp. 108.000,00 and the repair cost was Rp 12.000,00. The bicycles was
sold at price Rp 130.000,00. Find the profitpercentage of the selling !

Answer :
Capital = buying price + repair 𝑃𝑟𝑜𝑓𝑖𝑡
= Rp. 108.000,00 + Rp. 12.000,00 Profit percentage = 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 x 100%
𝑅𝑝.10.000
= Rp. 120.000,00 = 𝑅𝑝.120.000 x 100%
Profit = seller price – buying price 1
= Rp. 130.000,00 – Rp. 120.000,00 = x 100%
12
= Rp. 10.000,00 = 8,3 %

2. Determining the buying price or selling price based on the percentage of profit or loss
Example :
Rania bought an aquarium at a price of Rp 450.000,00. If she wants to earn
20 % profit, how much the aquarium must be sold?
Answer:
Buying price = Rp. 450.000,00
20
Profit 20 % = 100 x Rp. 450.000,00
1
= x Rp. 450.000,00
5
= Rp. 90.000,00
D. Discount
Example :

At Ramayana mall offers 20% discount for dresses and 15% for other types
of goods. If Reva buys a dress priced at Rp 75.000,00 and a bag priced at
Rp 60.000,00. Then how much Reva must pay for the dress and the bag?
Answer:
The price of 1 dress and 1 bag = Rp. 75.000,00 + Rp. 60.000,00
= Rp. 135.000,00
Discount = 20 % x Rp. 75.000,00 + 15% x Rp. 60.000,00
20 15
= 100 x Rp. 75.000,00 + 100 x Rp. 60.000,00
= Rp. 15.000,00 + Rp 9.000,00
= Rp. 24.000,00
So, Reva must pay = Rp. 135.000,00 – Rp. 24.000,00
= Rp. 111.000,00

E. Gross, Net, and Tare

Gross Net Tare

Gross is the overall weight of Net is the only weight of the Tare means the weight of the
an item or object along with product contents without packaging of a product
the place or packaging calculating the weight of the
packaging
Gross = Net + Tare Net = Gross – Tare Tare = %Tare x Gross

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❖ For every purchase with a discount weight (tare), the following formula is used.
Net price = Net weight x price per unit weight

Example
A seller buys 5 sacks of rice, each sack has a gross weight of 72 kg and a
tare of 1%. How much the seller must pay if the price per kg rice is Rp
4.000,00?
Answer:
■ Gross weight = 5 x 72 kg = 360 kg
1
■ Tare 1% = 100 x 360 kg = 3,6 kg
■ Net weight = 360 kg – 3,6 kg = 356,40 kg
So, the seller must pay = Net weight x price per kg
= 356,40 x Rp 4.000,00
= Rp 1. 425.600,00
F. Saving Interest and tax
1. Single interest, its means that only the principal that generates the interest.
Annual interest, that is amount of interest given after a period of 1 year, it is usually expresed in
percentage.
Example :
Shita deposits Rp 200.000,00 in a bank at 18% annual interest.
Find the amount of her money after 6 month of depositing!
Answer :
Amount of interest after 1 year = 18% x Rp. 200.000,00
= Rp. 36.000,00
6
Amount of interest after 6 month = 12 x Rp. 36.000,00
= Rp. 18.000,00
So, the amount of Shita’s money after 6 months of depositing is :
Rp. 200.000,00 + Rp. 18.000,00 = Rp. 218.000,00

2. Tax, is an obligation to every citizen by which they submit some of their wealth to their country
according to the rules set by the goverment, without direct returns from the country. This tax is used to
promote public welfare.
➢ Income tax
Tax imposed on individuals or entities on income received in a tax year. The income can be in the
form of business profits, salary, honorarium and gifts
Example
Mr. Agung earns Rp 950.000,00 a month and the tax-exempted income is Rp 360.000,00. If the
income tax is imposed at a rate of 10%. How much is the net salary Mr. Agung earns?
Answer
The amount of taxable income = Rp. 950.000,00 – Rp. 360.000,00
= Rp. 590.000,00
The amount of income tax = 10% x taxable income
10
= 100 x Rp 590.000,00
= Rp. 59.000,00
So, Mr. Agung’s net salary is
Rp. 950.000,00 – Rp. 59.000,00 = Rp. 891.000,00

➢ Value added tax (VAT)

Tax imposed on every sale and purchase transaction of goods or service that occurs for individual
taxpayers or business entities who obtain the status of taxable entreprenuer.

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Example :
Sultan buys a radio set at a price of Rp 180.000,00 with a 10% value added tax (VAT). How much
should Sultan pay for the radio?
Answer
Value added tax = 10% x price of radio
10
= 100 x Rp. 180.000,00
= Rp. 18.000,00
So, Sultan must pay :
Price a radio + VAT = Rp. 180.000,00 + Rp. 18.000,00
= Rp. 198.000,00

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