SOCIAL ARITHMETIC

Basic
Competencies

3.9 Recognize and analyze various situations related to social arithmetic

(sales, purchases, deductions, profits, losses, simple interest,
percentages, bruto, net, tarra).

4.9 Solving problems related to social arithmetic (sales, purchases,

deductions, profits, losses, simple interest, percentages, bruto, net,
tarra).

Peta Konsep
 Loss

Profit
Discount

Social
Arithmetic

Simple
Tax Interest

Bruto, Net,
Tarra

PROFIT
 Understanding Of Profit

A trader is said to benefit if he succes in selling his merchandise at a sales price that
is higher than the purchase price. The amount of the difference between the sales price and
the purchase price is the amount of profit the trader receives.
The profits obtained by a trader can be formulated as follows:

Profit = Selling Price – purchase

price

Example 1

A trader buys 10 kg eggs at a price of IDR

120.000, then the eggs are sold at IDR 12.500 / kg.
What is the profit of the trader?
Answer:
Note: the purchase price of 10 kg of eggs Rp
120.000.00 Selling price of 1 kg of eggs
Rp12.500.00 .
Selling price = 10 × Rp 12.500.00
= IDR 125.000.00
Profit = Selling Price – original cost
Profit = IDR 125.000.00 – IDR 120.000.00
= IDR 5.000.00
So the trader gets a profit of IDR.5000,00

Percentage Profit
 The percentage of profit is usually calculated from the purchase price. So, if we
hear that there is a trader who takes 10% profit, it means that the trader is taking a profit of
10% of the purchase price of the item.
Expressing profits with a percentage of the purchase price is formulated as follows:

profit
Percentage Profit ( % )= ×100 %
purchase price

Example 1

A trader buys 5 kg of sugar at a

price of IDR 50 000.00 then sold at a price of
IDR 60.000.00. What is the percentage of
profit of the trader?
Answer:
Purchase price = IDR 50.000.00
Selling price = IDR 60.000.00
Profit = Selling price - Purchase price
= IDR 60.000 – IDR 50.000
= IDR 10.000

profit
Percentage Profit = × 100 %
Purchase price

IDR 10.000
= × 100 %
IDR 50 .000
= 28,6 %
So the percentage of profit is 20 %
 LOSS

Understanding Of Loss

A trader is said to lose if he

sells his merchandise at a lower sales
price than the purchase price. The
difference between the purchase price
and the sale price is the amount of loss
suffered by the trader.
The amount of loss suffered
by a trader can be formulated as follows:

Loss = Purchase price – Selling Price

Example 1

Mr. Dono bought a car for IDR

100.000.000.00. At one time because he really
needed money, he intended to sell his car. It turns
out he can only sell his car at a price of IDR
90.000.000.00. How much is mr. Dono's loss?
Answer:
Purchase price = IDR 100.000.000.00
Salling price = IDR 90.000.000.00
Loss = Purchase price - Salling price
= IDR 100.000.000. - IDR 90.000.000.
= IDR 10 .000.000.
So, Mr Dono suffered a loss of IDR 10.000.000.00.
Percentage of Loss

The amount of loss suffered by a trader can also be expressed as a percentage

calculated from the purchase price. So, if someone suffers by 5%, it means that person suffers
a loss of 5% of the purchase price.
This loss percentage can be stated in the following formula:

Loss
Percentage Loss ( % )= × 100 %
Purchase price

Example 2

A father bought a house for IDR

500.000.000 because he was bored with the
house, so the car was sold for IDR 480.000.00.
Determine the percentage of the loss!
Answere:
Purchase price = IDR 500.000.000
Selling price = IDR 480.000.000

Loss = Purchase price – selling price

= IDR 500.000.000 – IDR 480.000.000
= IDR 20.000.000

Loss
Percentage Loss ¿ × 100 %
Purchase price

IDR 20.000 .000

= × 100 %
IDR 500.000 .000
= 4,0 %
So the percentage of loss is 4 %.
 DISCOUNT

Rebate means a discount or better known as a

discount. Rebates are usually given to buyers
from a particular wholesaler or store.

Rebates (discounts) are often used as a tool to

attract buyers, for example there are shops
that do sale with discounts from 10% to 50%,
so that buyers become interested in shopping
at the store, because the price seems to be
cheap.
The formula calculates the percentage
discount:

discount
Percentage discount = ×100 %
original price

Discount calculation formula:

Discount = Percentage Discount (%)

X Original Price

Meanwhile, to calculate the price after discount is as follows:

Price After Discount = Original Price –

Discount

Exampl 1

A shop gives a 20% discount,

Budi buys a rice cooker for IDR 339.000.00.
What is the price to pay?
Answer:
Original price = IDR 339.000.00
Percentage Discount = 20 %
Discount = 20% × IDR 339.000
20
= ×IDR 339.000 = IDR 67.800
100
Price after discount = Original Price –Discount
= IDR 339.000 - IDR 67.800 = IDR 271.200
 So Budi has to pay IDR 271.200.00

Exampl 2

Mr Amin bought 40 pcs of clothes for a total price of IDR 1.600.000.00. The clothes
will be resold at a price of IDR 90.000.00 / pcs after a month the clothes are not sold. Mr.
Amin tried to discount the clothes. It turned out that after being given a discount, all the
clothes were sold all and Mr. Amin got a profit from the sale of these clothes amounting to
IDR 920.000.00. Determine the percent discount for each shirt sold!

Answer :
Capital = IDR 1.000.000.00
Selling price / pcs = IDR 90.000.00
Profit = IDR 920.000.00
Asked: Percent Discount?
Then: Looking for the total price of selling clothes
Selling price = purchase price + profit
= IDR 1.600.000 + IDR 920.000= IDR 2.520.000
Because the number of clothes 40 pcs the selling price of clothes / pcs is
IDR 2.520.000: 40 = IDR.63.000.
and the amount of discount for each shirt is IDR 90.000- IDR 63.000 = IDR 27.000.00
discount
Percentage discount = ×100 %
original price
IDR27.000
= ×100 %
IDR 90.000
= 30 %
 So, Mr. Amin resells his clothes at a discount of 30% for each shirt.