TUGAS SOFTSKILL EKONOMI KOPERASI BAB 1 S/D BAB 12
DI SUSUN OLEH :
YUSI YUSNIA(19213621) KELAS : 2EA32
UNIVERSITAS GUNADARMA FAKULTAS EKONOMI JURUSAN MANAGE M ANAGEMENT MENT 2014
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KATA PENGANTAR Dengan memanjatkan Puji dan Syukur kehadirat Tuhan Yang Maha Esa, karena atas rahmat dan karuni-Nya dapat menyelesaikan tugas EKONOMI KOPERASI. Pada kesempatan ini, penulis ingin mengucapkan terima kasih yang yang sebesar besarnya kepada semua pihak yang telah membantu penulis dalam menyelesaikan penyusunan tugas EKONOMI KOPERASI ini. Semoga dengan adanya buk Ekonomi Koperasi ini, dapat membantu Mahasiswa atau Mahasiswi dalam memahami materi Ekonomi Koperasi. Dalam pembuatan buku ini, penulis kekurangan, terut ama dalam hal penyajian materi. Untuk itu kritik dan saran pembaca saat penting bagi penulis. Akhir kata semoga Makalah Ekonomi Koperasi ini dapat berguna bag i diri penulis pada khususnya dan bagi para pembaca pada umumnya.
Bekasi, Oktober 2014
Yusi Yusnia
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DAFTAR ISI KATA PENGA PENGANTA NTAR R ............................................................................................................... i DAFTAR DAFTAR ISI ............................................................................................................................ ii BAB I .........................................................................................................................................1 KONSEP,SEJARAH,DAN ALIRAN KOPERASI ..................................................................1 1.1
KONSEP KONSEP KOPERAS KOPERASI.................................................................................................2 I.................................................................................................2
a)
Konsep Konsep Koper Koperasi asi Barat Barat ...............................................................................................2
b)
Konsep Konsep Kope Kopera rasi si Sosial Sosialis is ............................................................................................2
c)
Konsep Koperasi Koperasi Negara Negara Berkembang Berkembang ............. ...... ............. ............ ............ ........... ........... ............ ............ ............. ............ .........2 ....2
1.2
LATAR LATAR BELAKANG BELAKANG TIMBULNYA TIMBULNYA ALIRAN ALIRAN KOPERASI KOPERASI ............ ...... ............ ............. ............. ..........2 ....2
a)
Keterkaitan Keterkaitan Ideologi,system Ideologi,system perekonomian perekonomian dan aliran aliran koperasi... koperasi......... ............ ............. ............. ........2 ..2
b)
Aliran Aliran Kopera Koperasi si ...........................................................................................................2
1.3
SEJARAH SEJARAH PERKEMBANGAN PERKEMBANGAN KOPERASI KOPERASI ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ......4 4
a)
Sejara Sejarah h lahirny lahirnya a kopera koperasi si ...........................................................................................4
b)
Sejarah Sejarah perkembangan perkembangan koerasi koerasi di Indonesia Indonesia ............ ...... ............ ............. ............. ........... ........... ............ ............. ............. ......4 4
BAB II........................................................................................................................................6 PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI ..........................................................6 2.1
PENGERT PENGERTIAN IAN KOPERAS KOPERASII .......................................................................................7
a)
Koperas Koperasii menuru menurutt definis definisii ILO ILO ..................................................................................7
b)
Koperas Koperasii menur menurut ut Chani Chaniago ago ......................................................................................7
c)
Koperas Koperasii menuru menurutt Dooren Dooren .........................................................................................7
d)
Koperas Koperasii menuru menurutt Hatta Hatta .............................................................................................7
e)
Koperas Koperasii menur menurut ut Munke Munkerr .........................................................................................7
f)
Koperasi Koperasi menurut menurut UU No.25 / 1992 ............ ...... ............. ............. ............ ........... ........... ............ ............ ............ ............ ............ .........7 ...7
2.2
TUJUAN TUJUAN KOPERAS KOPERASII .................................................................................................7
2.3
PRINSIP – PRINSIP PRINSIP KOPERAS KOPERASII ..............................................................................8
a)
Prinsi Prinsip p Munkner Munkner .........................................................................................................8
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e)
Prinsi Prinsip p ICA .................................................................................................................9
f)
Prinsip-Prinsip Prinsip-Prinsip koperasi koperasi Indonesia Indonesia ............ ...... ............. ............. ............ ........... ........... ............ ............ ............ ............ ............ ..........9 ....9
BAB III .................................................................................................................................... 11 11 ORGANI ORGANISAS SASII DAN MANAGEME MANAGEMENT NT..................................................................................11 3.1 BENTUK BENTUK ORGANI ORGANISAS SASII...............................................................................................12 a)
Bentuk Organisasi Organisasi meurut Hanel ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ ........... ..... 12
b)
Bentuk Organisasi Organisasi menurut menurut Ropke ............ ...... ............. ............. ............ ........... ........... ............ ............ ............ ............ ............ ........ .. 12
c)
Bentuk Organisasi Organisasi di Indonesia..... Indonesia........... ............ ............ ............. ............ ........... ............. ............. ............ ........... ........... ............ ......... ... 12
3.2
HIRARKI HIRARKI TANGGUNG TANGGUNG JAWAB............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ .......... .... 13
a)
Pengur Pengurus us koper koperasi asi ..................................................................................................... 13
b)
Pengel Pengelola ola koper koperasi..................................................................................................... asi..................................................................................................... 13
c)
Pengaw Pengawas as koper koperasi asi .................................................................................................... 13
3.3
POLA POLA MANAJEME MANAJEMENT NT ............................................................................................ 14
BAB IV .................................................................................................................................... 15 TUJUAN TUJUAN DAN FUNGSI FUNGSI KOPERA KOPERASI SI .................................................................................... 15 4.1 PENGER PENGERTIAN TIAN BADAN USAHA ................................................................................ 16 4.2 KOPERASI KOPERASI SEBAGAI SEBAGAI BADAN USAHA............. ...... ............. ............ ............ ........... ........... ............ ............ ............. ............ ....... 17 4.3 TUJUAN TUJUAN DAN NILAI NILAI KOPERASI KOPERASI ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ .......... .... 17 a)
Memaks Memaksimal imalkan kan keuntun keuntungan gan ................................................................................... 18
b)
Memaksimalka Memaksimalkan n nilai perusahaan perusahaan ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ ......... ... 18
c)
Meminim Meminimumk umkan an biaya biaya .............................................................................................. 18
4.4 MENDEFINISI MENDEFINISIKAN KAN TUJUAN TUJUAN PERUSAHAAN PERUSAHAAN KOPERASI KOPERASI ................ .......... ............ ............. ............ ..... 18 4.5 KETERBATASA KETERBATASAN N TEORI TEORI PERUSAHAAN PERUSAHAAN ............ ...... ............ ............ ............. ............ ........... ............ ............. ............. ........ 18 4.6 TEO TEORI RI LABA ............................................................................................................... 19 4.7 FUNGSI FUNGSI LABA ............................................................................................................. 19 4.8 KEGIATA KEGIATAN N USAHA USAHA KOPERA KOPERASI SI ............................................................................... ............................................................................... 20 a) Status dan Motif anggota koperasi koperasi ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ ........... ..... 20 b) Kegiatan Kegiatan Usaha Usaha ........................................................................................................... 20 c) Permod Permodalan alan Kopera Koperasi................................................................................................. si................................................................................................. 21 d) Sisa Hasil Usaha Koperasi Koperasi (SHU) ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ ........... ..... 22
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5.2
RUMUS RUMUS PEMBAGI PEMBAGIAN AN SHU.................................................................................... SHU.................................................................................... 24
5.3
PRINSIP-PRIN PRINSIP-PRINSIP SIP PEMBAGIAN PEMBAGIAN SHU............. ...... ............. ............ ............ ........... ........... ............ ............ ............. ............ ..... 26
5.4
PEMBAGIAN PEMBAGIAN SHU PER ANGGOTA ANGGOTA ............ ...... ............. ............. ............ ........... ........... ............ ............ ............. ............ ........ ... 27
BAB VI .................................................................................................................................... 29 POLA POLA MANAGEME MANAGEMENT NT KOPERAS KOPERASII.................................................................................... 29 6.1 PENGERTI PENGERTIAN AN MANAJEMEN MANAJEMEN DAN PERANGKAT ORGANISASI ............ ...... ............ ............ ...... 30 a)
Pengeer Pengeertian tian Manajem Manajemen en ........................................................................................... 30
b)
Penger Pengertian tian Koper Koperasi.................................................................................................. asi.................................................................................................. 30
c)
Pengertian Pengertian Manajemen Manajemen Koperasi Koperasi ............ ...... ............ ............. ............. ........... ........... ............ ............ ............ ............ ............ ........... ..... 30
6.2
RAPAT RAPAT ANGGOT ANGGOTA A .................................................................................................. 31
6.3 PENGUR PENGURUS US .................................................................................................................. 32 6.4 PENGAW PENGAWAS AS ................................................................................................................. 33 6.5. MANAGER MANAGER .................................................................................................................. 33 6.6. PENDEKATAN PENDEKATAN SISTEM SISTEM PADA PADA KOPERASI KOPERASI ............ ...... ............ ............. ............. ........... ........... ............ ............. ........... .... 34 BAB VII ................................................................................................................................... 35 JENIS JENIS DAN BENTUK BENTUK KOPERA KOPERASI SI ....................................................................................... 35 7.1 JENIS JENIS KOPERAS KOPERASII ........................................................................................................ 36 36 a)
Menurut Menurut PP No.60/19 No.60/1959. 59. ........................................................................................... 36
b)
Menurut Menurut Teori Teori Klasik Klasik ............................................................................................... 36
7.2 KETENTUAN KETENTUAN PENJENISAN PENJENISAN KOPERASI SESUAI SESUAI UU NO 12/1967 ............ ...... ............ ........... ..... 37 7.3 BENTUK BENTUK KOPERAS KOPERASII ................................................................................................. ................................................................................................. 37 a)
Sesuai Sesuai PP No.60/19 No.60/1959 59 ............................................................................................... 37
b)
Sesuai Wilayang Administrasi Administrasi pemerintah pemerintah ................. ........... ............ ............. ............ ........... ............ ............. ............. ........ 37
c)
Koperas Koperasii Primer Primer dan Sekunder Sekunder................................................................................ 38
BAB VIII VIII ................................................................................................................................. 39 PERMODA PERMODALAN LAN KOPERAS KOPERASII ................................................................................................39 8.1
ARTI ARTI MODAL MODAL KOPERA KOPERASI SI ..................................................................................... 40
8.2
SUMBER SUMBER MODAL MODAL ................................................................................................... 40
a)
Menurut Menurut UU No.12/ No.12/1967 1967 ........................................................................................... 40
b)
Menurut Menurut UU No.25/1 No.25/1992 992 ........................................................................................... 40
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9.1 EFEK-EFEK EFEK-EFEK EKONOMI EKONOMI KOPERASI...... KOPERASI............ ............. ............. ............ ........... ........... ............ ............ ............ ............ ........... ..... 42 9.2. EFEK HARGA DAN EFEK BIAYA ............ ...... ............. ............. ............ ........... ........... ............ ............ ............ ............ ............ ........ .. 42 9.3 ANALISIS HUBUNGAN EFEK EKONOMIS DENGAN KEBERHASILAN KOPERA KOPERASI SI .......................................................................................................................... 42 9.4 PENYAJIAN PENYAJIAN DAN ANALI ANALISIS SIS NERACA NERACA PELAYA PELAYANAN NAN ............ ...... ............ ............ ............ ............ ........... ..... 43 BAB X ...................................................................................................................................... 44 EVALUASI EVALUASI KEBERHASILAN KEBERHASILAN DILIHAT DARI SISI PERUSAHAAN PERUSAHAAN .......... .... ............ ............. ............. ...... 44 10.1 EFISIE EFISIENSI NSI PERUSAHAAN PERUSAHAAN KOPERASI KOPERASI ............... ........ ............. ............ ........... ........... ............ ............ ............ ............. .......... ... 45 10.2 EFEKTIF EFEKTIFITA ITAS S ............................................................................................................ 45 10.3 PRODUKT PRODUKTIF IFITA ITAS S ...................................................................................................... 45 10.4 ANALISIS LAPORAN KOPERASI ........................................................................... 46 BAB XI .................................................................................................................................... 47 PERANA PERANAN N KOPERAS KOPERASII.......................................................................................................... 47 11.1 PERANAN KOPERASI DI BERBAGAI BIDANG KEADAAN PERSAINGAN ... 48 a) Di Pasar Pasar per persain saingan gan Sempur Sempurna na ................................................................................... 48 b) Di Pasar Pasar Monopol Monopolisti istiss ................................................................................................. 48 c) Di Pasar Monopsoni Monopsoni .................................................................................................... 49 d) Di Pasar Oligopoli Oligopoli ....................................................................................................... 49 BAB XII ................................................................................................................................... 50 PEMBANG PEMBANGUNA UNAN N KOPERA KOPERASI SI.............................................................................................. 50 12.1
PEMBANGUNAN PEMBANGUNAN KOPERASI KOPERASI DI NEGARA NEGARA BERKEMBANG......... BERKEMBANG............... ............. ............ ..... 51
DAFTAR DAFTAR PUSTAKA PUSTAKA .............................................................................................................. 53
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BAB I KONSEP,SEJARAH,DAN KONSEP,SEJARAH,DAN ALIRAN KOPERASI
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1.1 KONSEP KOPERASI a) Konsep Koperasi Barat
Konsep Koperasi Barat menyatakan bahwa koperasi merupaka n organisasi swasta, yang dibentuk secara sukarela oleh orang-orang yang mempunyai persamaan kepentingan, dengan maksud mengurusi kepentingan para anggotanya serta menciptakan keuntungan timbale balik bagi anggota koperasi maupun perusahaan koperasi. b) Konsep Koperasi Sosialis
Konsep koperasi sosialis menyatakan bahwa koperasi direncankan da n dikendalikan oleh pemerintah, dan di bentuk dengan tujuan merasionalkan produksi, untuk menunjang perencanaan nasional. Peran penting koperasi lain adalah sebagai wa hana untuk mewujudkan kepemilikan kolektif sarana produksi dan untuk mencapai tujuan social politik. Menurut konsep ini, koperasi tidak berdiri sendiri tetapi merupakan subsistem dari system sosialisme untuk mencapai tujuantujuan system sosialis – sosialis – komunis. komunis. c) Konsep Koperasi Negara Berkembang
Koperasi sudah berkembang dengan cirri tersendiri, yaitu dominasi campur t angan pemerintah dalam pembinaan dan pengembangannya. Perbedaanya adala h, tujuan koperasi dalam konsep sosialis adalah untuk merasionalkan merasionalkan factor produks dari kepemilikan kolektif, sedangkan koperasi di Negara berkembang seperti di Indonesia, tujuanya adalah meningkatkan kondisi social ekonomi anggotanya.
1.2 LATAR BELAKANG TIMBULNYA ALIRAN KOPERASI
a) Keterkaitan Ideologi,system perekonomian dan aliran koperasi
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gerakan koperasi dalam system perekonomian dan hubungannya hubungannya dengan pemerintah. Paul Hubert membaginya menjadi 3 aliran, yaitu : 1. Aliran Yardisk
a) Pemerintah tidak melakukan campur tangan terhadap jatuh bangunnya koperasi di tengah-tengah masyarakat. Maju tidaknya koperasi terletak di tangan anggota koperasi sendiri b) Pengaruh aliran ini sangat kuat, terutama dinegara -negara barat dimana industri berkembang dg pesat. Spt di AS, Perancis, Swedia, Denmark, Jerman, Belanda dll. 2. Aliran Sosialis a) Koperasi dipandang sebagai alat yang paling efektif untuk mencapai kesejahteraan masyarakat, disamping itu menyatukan rakyat lebih mudah melalui organisasi koperasi. b) Pengaruh aliran ini banyak dijumpai di negara-negara Eropa Timur dan Rusia 3. Aliran Persemakmuran a) Koperasi sebagai alat yang efisien dan efektif e fektif dalam meningkatkan kualitas ekonomi masyarakat. b) Koperasi sebagai wdah ekonomi rakyat berkedudukan strategis dan memegang peranan utama dalam struktur perekonomian masyarakat. c) Koperasi berperan untuk mencapai kemakmuran masyarakat yang adil dan merata dimana koperasi memegang peranan yang utama dalam struktur
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1.3 SEJARAH PERKEMBANGAN KOPERASI a) SEJARAH LAHIRNYA KOPERASI 1858), yang menerapkannya 1. Gerakan koperasi digagas oleh Robert Owen (1771 – 1858), pertama kali pada usaha pemintalan kapas di New Lanark, Skotlandia. 1865) – 2. Gerakan koperasi ini dikembangkan lebih lanjut oleh William King (1786 – 1865) – dengan mendirikan toko koperasi di Brighton, Inggris. 3. 1844 di Rochdale Inggris, lahirnya koperasi modern yang berkembang dewasa ini. Th
1852 jumlah koperasi di Inggris sudah mencapai 100 unit. 4. 1862 dibentuklah Pusat Koperasi Pembelian “The Cooperative Whole Sale So ciety
(CWS). 1818 – 1888 1888 koperasi berkembang di Jerman dipelopori d ipelopori oleh Ferdinan Lasalle, 5. 1818 – Fredrich W. Raiffesen. 6. 1808 – 1808 – 1883 1883 koperasi berkembang di Denmark dipelopori oleh Herman Schulze. 7. 1896 di London terbentuk lah ICA (International Cooperative Alliance) maka koperasi
telah menjadi suatu gerakan internasional.
b) SEJARAH PERKEMBANGAN KOPERASI DI INDONESIA 1895 di Leuwiliang didirikan pertama kali koperasi di Indonesia (Suko co, “Seratus Tahun Koperasi di Indonesia”). Raden Ngabei Ariawiriaatmadja, Patih Purwokerto dkk mendirikan mendirikan Bank Simpan Pinjam untuk menolong teman sejawatnya para pegawai negeri pribumi melepaskan diri dari cengkeraman pelepas uang. Koperasi tersebut lalu berkembang pesat dan akhirnya ditiru oleh Boedi Oetomo dan SDI.Belanda S DI.Belanda yang khawatir koperasi kop erasi akan dijadikan tempat pusat perlawanan, mengeluarkan UU no. 431 tahun 19 yang isinya yaitu yaitu :
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2.
12 Juli 1947, diselenggarakan kongres gerakan ko perasi se Jawa yang pertama di Tasikmalaya
3.
1960 Pemerintah mengeluarkan Peraturan Pemerintah No. 140 tentang Penyaluran Bahan Pokok dan menugaskan koperasi sebagai pelaksananya.
4.
1961, diselenggarakan Musyawarah Nasional Koperasi I (Munaskop I) di Surabaya u ntuk melaksanakan prinsip Demokrasi Terpimpin dan Ekonomi Terpimpin.
5.
1965, Pemerintah mengeluarkan Undang-Undang No. 14 th 1965, dimana prinsip NASAKOM (Nasionalis, Sosialis Sosialis dan Komunis) diterapkan di Koperasi. Tahun ini juga dilaksanakan Munaskop II di Jakarta.
6.
1967 Pemerintah mengeluarkan mengeluarkan Undang-Undang No. 12 tahun 1967 tentang Pokok Pokok Perkoperasian disempurnakan dan diganti dengan dengan UU no. 25 tahun 1992 tentang Perkoperasian.
7.
Peraturan Pemerintah No.9 tahun 1995 tentang kegiatan Usaha Simpan Pinjam dan Koperasi.
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BAB II PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI
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2.1 PENGERTIAN KOPERASI a) Koperasi menurut definisi ILO Dalam ILO ada 6 elemen dalam koperasi,yaitu : 1. Koperasi adalah perkumpulan orang-orang. 2. Bergabungnya orang-orang dalam kesukarelaan. 3. Terdapat tujuan ekonomi yang ingin di capai. 4. Koperasi berbentuk organisasi bisnis dan di kendalikan dengan demokratis. 5. Adil terhadap modal yang dibutuhkan. 6. Menerima resiko dan manfaat secara seimbang. b) Koperasi menurut Chaniago Drs. Arifinal Chaniago (1984) dalam bukunya Perkoperasian Indonesia memberikan definisi, “ Koperasi adalah suatu perkumpulan yang beranggotakan orang - orang atau badan hukum yang memberikan kebebasan masuk dan keluar sebagai anggota dengan bekerja sama secara kekeluargaan menjalankan usaha untuk mempertinggi kesejahteraan jasmaniah para anggot anya”. c) Koperasi menurut Dooren Menurut P.J.V. Dooren tidak ada satu definisi koperasi yang diterima secara umum. Disini Dooren memperluas pengertian koperasi, dimana koperasi tidak hanya kumpulan orang-orang melainkan juga kumpulan badan-badan hukum. d) Koperasi menurut Hatta Definisi koperasi menurut “Bapak Koperasi Indonesia” Moh. Hatta adalah usaha bersama untuk memperbaiki nasib penghidupan ekonomi berdasarkan tolong-
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c) mumnya serta ikut membangun tatanan perekonomian nasional dalam rangka mewujudkan masyarakat yang maju, adil dan makmur berlandaskan Pancasila dan Undang-Undang Dasar. d) Tujuan Koperasi menurut Moch Hatta. Adalah bukanlah mencari laba yang sebesar-besarnya, melainkan melayani kebutuhan bersama dan wadah partisipasi pelaku ekonomi skala kecil.
2.3 PRINSIP – PRINSIP PRINSIP KOPERASI a) Prinsip Munkner Menurut Hans H. Munkner ada 12 prinsip koperasi yakni sebagai berikut : 1. Keanggotaan bersifat sukarela 2. Keanggotaan terbuka 3. Pengembangan anggota 4. Identitas sebagai pemilik dan pelanggan 5. Manajemen dan pengawasan dilakukan secara demokratis 6. Koperasi sebagai kumpulan orang-orang 7. Modal yang berkaitan dengan aspek sosial tidak dibagi 8. Efisiensi ekonomi dari perusahaan koperasi 9. Perkumpulan dengan sukarela 10. Kebebasan dalam pengambilan keputusan dan penetapan tujuan 11. Pendistribusian yang adil dan merata akan hasil-hasil ekono mi 12. Pendidikan anggota
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6. Usaha hanya kepada anggota 7. Keanggotaan atas dasar watak, bukan uang d) Prinsip Schulze Prinsip koperasi menurut Herman Schulze (1800-1883) adalah sebagai berikut. 1. Swadaya 2. Daerah kerja tak terbatas 3. SHU untuk cadangan dan untuk dibagikan kepada anggota 4. Tanggung jawab anggota terbatas 5. Pengurus bekerja dengan mendapat imbalan 6. Usaha tidak terbatas tidak hanya untuk anggota e) Prinsip ICA ICA didirikan pada tahun 1895 merupakan organisasi gerakan koperasi tertinggi di dunia. Sidang ICA di Wina pada tahun 1966 merumuskan prinsip prinsip koperasi sebagai berikut. berikut. 1. Keanggotaan koperasi secara terbuka tanpa ada batasan. 2. Kepemimpinan yang demokrasi atas dasar satu orang satu suara 3. Modal menerima bunga yang terbatas, itupun bila ada 4. SHU dibagi 3 : 1) Sebagian untuk cadangan 2) Sebagian untuk masyarakat 3) Sebagian untuk dibagikan kembali kepada anggota sesuai jasanya 5. Semua koperasi harus melaksanakan pendidikan secara terus-menerus
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Prinsip Koperasi Indonesia Menurut UU No.25 tahun 1992 adalah sebagai berikut. 1. 2. 3. 4. 5. 6. 7.
Keanggotaan bersifat sukarela dan terbuka Pengelolaan dilakukan secara demokrasi Pembagian SHU dilakukan secara adil sesuai dengan jasa masing-masing Pemberian batas jas yang terbatas terhadap modal Kemandirian Pendidikan perkoperasian Kerja sama antar koperasi
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BAB III ORGANISASI DAN MANAGEMENT
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3.1 BENTUK ORGANISASI a) Bentuk Organisasi meurut Hanel
Suatu system social ekonomi atau social teknik yang terbuka dan berorientasi pada tujuan,cirri-ciri tujuan,cirri-ciri nya : 1. Kelompok Koperasi : Sejumlah individu yang bersatu dalam suatu kelompok atas dasar sekurang – sekurang – kurangnya kurangnya satu kepentingan atau tujuan yang sama. 2. Swadaya dari Kelompok Koperasi : Anggota – anggota kelompok koperasi secara individu bertekad mewujudkan tujuannya, yaitu memperbaiki situasi ekonomi dan sosial mereka, melalui usaha – usaha bersama dan saling membantu. 3. Perusahaan Koperasi : Sebagai instrumen atau wahana untuk mewujudkannya adalah suatu perusahaan yang dimiliki dan dibina secara bersama. b) Bentuk Organisasi menurut Ropke
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Karyawan / Pegawai yang diberikan d iberikan kuasa & wewenang wewe nang oleh o leh pengurus untuk mengembangkan usaha dengan efisien & professional. 3.2
HIRARKI TANGGUNG JAWAB a) Pengurus koperasi
Suatu perangkat organisasi koperasi yang merupakan suatu lembaga/badan struktural organisasi koperasi.kedudukan pengurus sebagai pemegang kuasa rapat anggota memiliki tugas dan wewenang yang ditetapkan oleh undang-undang nomor 25 tahun 1992 tentang perkoperasian,anggaran dasar dan anggaran rumah tangga serta peraturan lainnya yang berlaku dan diputuskan oleh rapat anggota.dalam pasal 29 ayat 2 undang-undang nomor 25 tahun 1992 tentang perkoperasian disebutkan bahwa pengurus merupakan pemegang pe megang kuasa ku asa rapat rapa t anggota,sedang dalam da lam pasal pasa l 30 di antaranya juga disebutkan bahwa 1) pengurus bertugas mengelola koperasi dan
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tanggung jawab, pengawas juga mempunyai kewajiban hukum dan karenanya dapat terkena sanksi hukum sebagaimana dapt diatur dalam peraturan perundang – perundang – undangan. undangan. 3.3 POLA MANAJEMENT a) Pengertian Manajemen Manajemen menurut stoner adalah suatu proses perencanaan, pengorganisasian, pengarahan, dan pengawasan usaha-usaha para anggota organisasi dan penggunaan sumber daya – daya – sumber sumber daya organisasi lainnya agar mencapai tujuan organisasi yang telah ditetapkan. Sehingga dapat disimpulkan manajemen adalah proses kegiatan dengan melalui orang lain untuk mencapai suatu tujuan tertentu serta dilaksanakan secara berurutan berjalan ke arah suatu tujuan. b) Pengertian Koperasi Koperasi menurut Dr. Fay (1980) adalah suatu perserikatan dengan tujuan berusaha bersama yang terdiri atas mereka yang lemah dan d iusahakan selalu dengan semangat tidak memikirkan dari sendiri sedemikian rupa, sehingga masing-masing
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BAB IV TUJUAN DAN FUNGSI KOPERASI
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4.1 PENGERTIAN BADAN USAHA Badan usaha adalah kesatuan yuridis dan ekonomis dari faktor-faktor produksi yang bertujuan mencari laba atau memberi layanan kepada masyarakat. Disebut kesatuan yuridis karena badan usaha umumnya berbadan hukum. Disebut kesatuan ekonomis karena faktor-faktor produksi badan usaha terdiri atas sumber daya alam, modal, dan tenaga kerja dikombinasikan untuk mendapat laba atau member layanan kepada masyarakat. Badan usaha yang bertujuan untuk mencari laba pada umumnya dimiliki oleh pihak swasta, seperti PT Astra, PT Indofood,
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campuran: PT Pembangunan Jaya yang modalnya dimiliki oleh Pemda DKI Jakarta dan pihak swasta. c) Jenis-jenis badan usaha berdasarkan wilayah negara, terdiri dari: 1. Badan Usaha Penanaman Modal Dalam Negeri: Badan Usaha Penanaman Modal Dalam Negeri adalah badan usaha yang modalnya dimiliki oleh masyarakat Negara itu sendiri. 2. Badan Usaha Penanaman Modal Asing: Badan Usaha Penanaman Modal Asing adalah
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a)
b)
c)
Memaksimalkan keuntungan segala sesuatu kegiatan yang dilakukan untuk mencapai pemaksimuman keuntungan. Memaksimalkan nilai perusahaan maksudnya yaitu membuat kualitas perusahaan bernilai tinggi dan mencapai tingkat maksimal, yaitu dari nilai perusahaan itu sendiri, dan Meminimumkan biaya
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1. Adanya kesulitan menentukan apakah manajemen suatu perusahaan memaksimumkan nilai perusahaan atau hanya memuaskan pemiliknya sembari mencari tujuan lainnya. 2. Biaya dan manfaat dari setiap tindakan harus dipertimbangkan sebelum keputusan diambil. 3. Kritikan atas tanggung jawab social.
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Ditinjau dari konsep koperasi, fungsi laba bagi koperasi tergantung pada besar kecilnya partisipasi ataupun transaksi anggota dengan koperasinya. Semakin tinggi partisipasi anggota, maka idealnya semakin tinggi manfaat yang diterima oleh anggota.
4.8 KEGIATAN USAHA KOPERASI
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The world's largest digital library
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The world's largest digital library
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The world's largest digital library
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The world's largest digital library
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The world's largest digital library
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The world's largest digital library
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The world's largest digital library
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