EKONOMI KOPERASI

TUGAS SOFTSKILL

             EKONOMI KOPERASI

NAMA         : GITA PUJI ASTUTI

NPM             : 13211086

         KELAS             : 2EA21

KATA PENGANTAR

Puji syukur senantiasa kami panjatkan kehadirat Allah SWT atas segala rahmat dan karunia-Nya, kami dapat mempersembahkan makalah pada mata kuliah Ekonomi Koperasi yang bertujuan untuk memberikan manfaat dan membantu mahasiswa agar lebih mudah mempelajarinya karena makalah ini sudah dirangkum sesuai pokok bahasan yang diberikan di perkuliahan.

Sebagai penyusun kami sadar bahwa penyusunan makalah ini masih jauh dari kata sempurna, karena kita semua masih dalam tahap pembelajaran mohon harap dimaklumkan.
Kami berharap semoga makalah ini memberi manfaat untuk peningkatan pembelajaran dalam kegiatan perkkuliahan ini. Saran, kritik, dan koreksi yang bersifat positif senantiasa kami nantikan demi penyusunan makalah ini di edisi yang akan datang.

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DAFTAR ISI

Cover............................................................................................................... i

Daftar Isi......................................................................................................... ii

Kata Pengantar............................................................................................... iii

BAB I KONSEP, ALIRAN DAN SEJARAH KOPERASI..................................... 1

1.      KONSEP KOPERASI.......................................................................................................  1

·         Konsep Koperasi Barat............................................................................... 1

·         Konsep Koperasi Sosialis............................................................................1

·         Konsep Koperasi Negara Berkembang........................................................1

2.      LATAR BELAKANG TIMBULNYA ALIRAN KOPERASI..............................................2

·         Keterkaitan Ideologi.....................................................................................2

·         Aliran koperasi............................................................................................. 2

§  Aliran Yardstick..................................................................................  2

§  Aliran Sosialis...................................................................................... 2

§  Aliran Persemakmuran (Commondwealth)..........................................2

3.      SEJARAH PERKEMBANGAN KOPERASI...................................................................... 3

·         Sejarah Lahirnya Koperasi........................................................................... 3

·         Sejarah Lahirnya Koperasi Indonesia........................................................... 3

BAB II PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI...................... 4

1.      PENGERTIAN KOPERASI..................................................................................................4

·           Definisi ILO...................................................................................................4

·           Definisi Chaniago......................................................................................... 4

·           Definisi Dooren............................................................................................ 5

·           Definisi Hatta................................................................................................ 5

·           Definisi Munker............................................................................................ 5

·           Definisi UU no. 25/ 1992............................................................................. 5

2.      TUJUAN KOPERASI...........................................................................................................6

3.       PRINSIP- PRINSIP KOPERASI.........................................................................................6

·           Prinsip Munker.....................................................................................6

·           Prinsip Rochdale..................................................................................7

·           Prinsip Raiffeisen.................................................................................7

·           Prinsip Schulze.....................................................................................7

·           Prinsip ICA...........................................................................................7

·           Prinsip-prinsip Koperasi Indonesia......................................................8

BAB III ORGANISASI DAN MANAJEMEN.................................................9

1.      BENTUK ORGANISASI.....................................................................................................9

·         Menurut Hanel..............................................................................................9

·         Menurut Ropke.............................................................................................9

·         Di Indonesia.................................................................................................9

2.     HIRARKI TANGGUNG JAWAB...........................................................................10

·         Pengurus....................................................................................................10

·         Pengelola...................................................................................................10

·         Pengawasan...............................................................................................10

3.     POLA MANAJEMEN.........................................................................................10

BAB IV  TUJUAN DAN FUNGSI KOPERASI..........................................11

1.      PENGERTIAN BADAN USAHA..............................................................................................................................11

2.      KOPERASI SEBAGAI BADAN USAHA..............................................................................................................................11

3.      TUJUAN DAN NILAI KOPERASI........................................................................................................................11

4.      MENDEFINISIKAN TUJUAN PERUSAHAAN KOPERASI........................................................................................................................12

5.      KETERBATASAN TEORI PERUSAHAAN.................................................................................................................12

6.      TEORI LABA....................................................................................................................13

7.      FUNGSI LABA.................................................................................................................13

8.      KEGIATAN USAHA KOPERASI........................................................................................................................13

§  Status dan Motiv Anggota Koperasi.............................................................13

§  Kegiatan Usaha.............................................................................................14

§  Permodalan Koperasi....................................................................................14

§  Sisa Hasil Usaha Koperasi............................................................................14

BAB V SISA HASIL USAHA.................................................................................15

1.      PENGERTIAN SHU INFORMASI DASAR.............................................................................................................................15

2.      RUMUS PEMBAGIAN SHU..................................................................................................................................16

3.      PRINSIP-PRINSIP PEMBAGIAN SHU KOPERASI.......................................................................................................................16

4.      PEMBAGIAN SHU PER ANGGOTA............................................................................16

BAB VI POLA MANAJEMEN .KOPERASI.............................................17

1.      PENGERTIAN MANAJEMEN DAN PERANGKAT ORGANISASI..........................17

2.      RAPAT ANGGOTA........................................................................................................18

3.      PENGURUS....................................................................................................................18

4.      PENGAWAS....................................................................................................................18

5.      MANAJER.......................................................................................................................19

6.      PENDEKATAN SISTEM PADA KOPERASI.................................................................19

BAB VII JENIS DAN BENTUK KOPERASI.............................................20

1.      JENIS KOPERASI...........................................................................................................20

·         Menurut PP No. 69/1959..........................................................................20

·         Menurut Teori Klasik................................................................................20

2.      KETENTUAN PENJENISAN KOPERASI SESUAI UU No. 12/1967..........................20

3.      BENTUK KOPERASI......................................................................................................21

·       Sesuai PP No.60/1959...............................................................................21

·       Sesuai Wilayah Administrasi Pemerintah.................................................21

·       Koperasi Primer dan Sekunder..................................................................21

BAB VIII PERMODALAN KOPERASI.....................................................22

1.      ARTI MODAL KOPERASI............................................................................................22

2.      SUMBER-SUMBER MODAL KOPERASI...................................................................22

·         Sumber-sumber Modal Koperasi Menurut UU No.12/1967....................22

·         Sumber-sumber Modal Koperasi Menurut UU No.25/1992....................22

3.      DISTRIBUSI CADANGAN KOPERASI........................................................................22

BAB IX

EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI ANGGOTA...................................................................................................................23

1.      EFEK-EFEK EKONOMIS KOPERASI...........................................................................23

2.      EFEK HARGA DAN EFEK BIAYA................................................................................23

3.      ANALISIS HUBUNGAN EFEK EKONOMIS DAN KEBERHASILAN

KOPERASI.......................................................................................................................24

4.      PENYAJIAN DAN ANALISIS NERACA PELAYANAN.............................................24

BAB X EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI

PERUSAHAAN..........................................................................................25

1.      EFESIENSI PERUSAHAAN KOPERASI....................................................................25

·         Manfaat Ekonomi Langsung (MEL)......................................................25

·         Manfaat Ekonomi Tidak Langsung........................................................25

·         Efesiensi Perusahaan atau Badan Usaha Koperasi.................................26

2.      EFEKTIVITAS KOPERASI...........................................................................................26

3.      PRODUKTIVITAS KOPERASI.....................................................................................26

4.      ANALISIS LAPORAN KEUANGAN............................................................................27

BAB XI  PERANAN KOPERASI...............................................................28

1.       PERANAN KOPERASI DALAM PASAR PERSAINGAN SEMPURNA...................28

2.      PERANAN KOPERASI DALAM PASAR MONOPOLISTIK......................................29

3.      PERANAN KOPERASI DALAM PASAR MONOPSOMI............................................30

4.      PERANAN KOPERASI DALAM PASAR OLIGOPOLI...............................................30

BAB XII PEMBANGUNAN KOPERASI...................................................32

1.      PEMBANGUNAN KOPERASI DINEGARA BERKEMBANG....................................32

·         Tahap Offisialisasi....................................................................................32

·         Tahap De Offisialiasi................................................................................33

·         Kelemahan Dalam Penerapan Kebijakan dan Program yang Mensponsori Pengembangan Koperasi...........................................................................33

·         Konflik Pembangunan Koperasi...............................................................34