EKONOMI KOPERASI
TUGAS SOFT SKILL
“EKONOMI KOPERASI ”
“EKONOMI KOPERASI ”
Jurusan
Manajemen
Fakultas
Ekonomi
Universitas
Gunadarma
Keterangan Acc Tugas : Oktober 2012
Kelas : 2EA201
Nama :
Kelas : 2EA201
Nama :
No.
|
Nama Lengkap
|
NPM
|
1
|
Hane Kartika
|
13211191
|
KATA
PENGANTAR
Untuk
memberikan pengetahuan dan kemudahan dalam menelaah materi Ekonomi Koperasi
yang ada diperguruan tinggi ini dan serta berhubungan dengan tugas softskill
pembuatan makala Ekonomi Koperasi yang saya dapatkan pada PTA-2012/2013 maka saya
persembahkan satu makala dengan pembahasan ekonomi koperasi dengan secara garis
besar.
Stuktur materi makala ini sengaja saya rancang sesuai dengan satuan acara perkuliahan ekonomi koperasi yang ada pada stuktur sap PTA- 2012/2013 dengan secara garis besar dan pokoknya saja. Maka diharapkan bagi mahasiswa atau mahasiswi yang ini membaca atau mendalami makala ini diharapkan untuk tidak segan mebaca referensi dari makala atau buku-buku yang lain untuk melengkapi.
Stuktur materi makala ini sengaja saya rancang sesuai dengan satuan acara perkuliahan ekonomi koperasi yang ada pada stuktur sap PTA- 2012/2013 dengan secara garis besar dan pokoknya saja. Maka diharapkan bagi mahasiswa atau mahasiswi yang ini membaca atau mendalami makala ini diharapkan untuk tidak segan mebaca referensi dari makala atau buku-buku yang lain untuk melengkapi.
Saya
menyadari bahwa makala ini belum mencapai hasil yang maksimal dan masih banyak
kekurangan disana-sini, maka saya tidak menutup diri untuk menerima segala
saran dan kritik yang tentu dapat mendorong saya dalam peroses perbaikan makala
softskill selanjutnya.
Atas dipakainya makala ini dalam proses belajar-mengajar, saya mengucapkan terima kasih.
Atas dipakainya makala ini dalam proses belajar-mengajar, saya mengucapkan terima kasih.
Bekasi,
Oktober 2012
Hane Kartika
Hane Kartika
DAFTAR ISI
KATA PENGANTAR ..................................................................................................................... iv
DAFTAR ISI .................................................................................................................................... v
BAB 1
KONSEP, ALIRAN DAN SEJARAH KOPERASI
1.1 Konsep Koperas ..............................................................................................................1
1.1.1 Konsep Koperasi Barat .....................................................................................1
1.1.2
Konsep Koperasi Sosialis
..................................................................................2
1.1.3 Konsep Koperasi di Negara Berkembang ........................................................2
1.2 Latar Belakang Timbulnya Aliran Koperasi ........................................................................2
1.2.1 Keterkaitan Ideologi, Sistem Perekonomian dan Aliran Koperasi ........................2
1.2.2 Aliran Koperasi .................................................................................................3
1.3 Sejarah Perkrmbangan Koperasi ......................................................................................5
1.3.1 Sejarah Lahirnya Koperasi ...............................................................................5
1.3.2 Sejarah Perkembangan Koperasi di Indonesia ...................................................5
BAB 2
PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI
2.1 Pengertian Koperasi ........................................................................................................7
2.1.1 Definisi ILO (International Labour Organization) ...............................................7
2.1.2 Definisi Arifinal Chaniago (1984) ......................................................................7
2.1.3 Definisi P.J.V. Dooren ......................................................................................8
2.1.4 Definisi Hatta (Bapak Koperasi Indonesia)........................................................8
2.1.5 Definisi Munkner ..............................................................................................8
2.1.6 Definisi UU No. 25/1992 .................................................................................8
2.2 Unsur dan Tujuan Koperasi .............................................................................................8
2.3 Prinsip-prinsip Koperasi ..................................................................................................9
2.3.1 Prinsip Munkner ..............................................................................................9
2.3.2 Prinsip Rochdale .............................................................................................10
2.3.3 Prinsip Raiffeisen .............................................................................................10
2.3.4 Prinsip Schulze ................................................................................................11
2.3.5 Prinsip Ica .......................................................................................................11
2.3.6 Prinsip-prinsip Koperasi indonesia ...................................................................11
BAB 3
ORGANISASI DAN MANAJEMEN
3.1 Bentuk Organisasi ..........................................................................................................13
3.1.1 Menurut Hanel ................................................................................................13
3.1.2 Menurut Ropke ..............................................................................................13
3.1.3 Di Indonesia ...................................................................................................14
3.2 Hirarki Tanggung Jawab .................................................................................................15
3.2.1 Pengurus .........................................................................................................15
3.2.2 Pengelola ........................................................................................................16
3.2.3 Pengawas ........................................................................................................17
3.3 Pola Manajemen .............................................................................................................17
BAB 4
TUJUAN DAN FUNGSI KOPERASI
4.1Pengertian Badan Usaha .................................................................................................18
4.2 Koperasi sebagai Badan Usaha ......................................................................................18
4.3 Tujuan dan Nilai Koperasi ..............................................................................................18
4.3.1Memaksimumkan Keuntungan ..........................................................................18
4.3.2Memaksimumkan Nilai Perusahaan ...................................................................19
4.3.3Meminimumkan Biaya ........................................................................................20
4.4 Mendefinisikan Tujuan Perusahaan Koperasi ....................................................................20
4.5 Keterbatasan Teori Perusahaan ..................................................................................... ..21
4.6 Teori Laba .......................................................................................................................21
4.7 Fungsi Laba .....................................................................................................................22
4.8 Kegiatan Usaha Koperasi ................................................................................................23
4.8.1Status dan Motif Anggota Koperasi ...................................................................23
4.8.2Kegiatan Usaha .................................................................................................24
4.8.3 Permodalan Koperasi .......................................................................................24
4.9 Sisa Hasil Usaha Koperasi ..................................................................................25
BAB 5
SISA HASIL USAHA
5.1 Pengertian SHU ..............................................................................................................28
5.2 Informasi dasar ...............................................................................................................28
5.3 Rumus Pembagian SHU ..................................................................................................29
5.4 Prinsip-prinsip Pembagian SHU ......................................................................................31
BAB 6
POLA DAN MANAJEMENT KOPERASI
6.1 Pengertian Manajemen dan Perangkat Organisasi ............................................................32
6.1.1 Pengertian Manajemen ....................................................................................32
6.1.2 Pengertian Koperasi ........................................................................................32
6.1.3 Pengertian Manajemen Koperasi .....................................................................32
6.2 Rapat Anggota ...............................................................................................................32
6.3 Pengurus ........................................................................................................................33
6.4 Pengawas .......................................................................................................................33
6.5 Manajer ..........................................................................................................................33
6.6 Pendekatan Sistem pada Koperasi ..................................................................................33 BAB 7
JENIS DAN BENTUK KOPERASI
7.1Jenis Koperasi .................................................................................................................34
7.1.1 Menurut PP No. 60/1959 ................................................................................34
7.1.2 Menurut Teori Klasik .......................................................................................35
7.2 Ketentuan Penjenisan Koperasi sesuai UU No. 12 / 1967 ...............................................36
7.3 Bentuk Koperasi .............................................................................................................36
7.3.1 Sesuai PP No. 60/1959 ....................................................................................36
7.3.2 Sesuai Wilayah Administrasi Pemerintah ............................................................37
7.33 Koperasi Primer dan Sekunder ..........................................................................37
BAB 8
PERMODALAN KOPERASI
8.1 Arti Modal Koperasi .......................................................................................................38
8.2 Sumber Modal ................................................................................................................38
8.2.1 Menurut UU No 12 / 1967 .............................................................................38
8.2.3 Menurut UU No. 25 / 1992 ............................................................................39
8.3Distribusi Cadangan Koperasi .........................................................................................40 BAB 9
EVALUASI KEGIATAN KOPERASI DILIHAT DARI SISI ANGGOTA
9.1 Efek-efek ekonomis koperasi ..........................................................................................41
9.2 Efek harga dan efek biaya ...............................................................................................41
9.3 Analisis hubungan efek ekonomis dengan keberhasilan koperasi .......................................42
9.4 Penyajian dan analisis neraca pelayanan ...........................................................................42
BAB 10
EVALUASI KEGIATAN KOPERASI DILIHAT DARI SISI PERUSAHAAN
10.1 Efisiensi Perusahaan Koperasi .......................................................................................43
10.2 Efektivitas Koperasi ......................................................................................................45
10.3 Produktivitas Koperasi ..................................................................................................45
10.4 Analisis Laporan Koperasi ............................................................................................46
BAB 11
PERAN KOPERASI DI BERBAGAI KEADAAN PASAR
11.1 Di Pasar Persaingan Sempurna ....................................................................................47
11.2 Di Pasar Monopolistik ..................................................................................................48
11.3 Di Pasar Monopsoni .....................................................................................................49
11.4 Di Pasar Oligopoli ........................................................................................................51
BAB 12
PEMBANGUNAN KOPERASI
12.1 Pembangunan Koperasi di Negara Berkembang .........................................................54
1.1.3 Konsep Koperasi di Negara Berkembang ........................................................2
1.2 Latar Belakang Timbulnya Aliran Koperasi ........................................................................2
1.2.1 Keterkaitan Ideologi, Sistem Perekonomian dan Aliran Koperasi ........................2
1.2.2 Aliran Koperasi .................................................................................................3
1.3 Sejarah Perkrmbangan Koperasi ......................................................................................5
1.3.1 Sejarah Lahirnya Koperasi ...............................................................................5
1.3.2 Sejarah Perkembangan Koperasi di Indonesia ...................................................5
BAB 2
PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI
2.1 Pengertian Koperasi ........................................................................................................7
2.1.1 Definisi ILO (International Labour Organization) ...............................................7
2.1.2 Definisi Arifinal Chaniago (1984) ......................................................................7
2.1.3 Definisi P.J.V. Dooren ......................................................................................8
2.1.4 Definisi Hatta (Bapak Koperasi Indonesia)........................................................8
2.1.5 Definisi Munkner ..............................................................................................8
2.1.6 Definisi UU No. 25/1992 .................................................................................8
2.2 Unsur dan Tujuan Koperasi .............................................................................................8
2.3 Prinsip-prinsip Koperasi ..................................................................................................9
2.3.1 Prinsip Munkner ..............................................................................................9
2.3.2 Prinsip Rochdale .............................................................................................10
2.3.3 Prinsip Raiffeisen .............................................................................................10
2.3.4 Prinsip Schulze ................................................................................................11
2.3.5 Prinsip Ica .......................................................................................................11
2.3.6 Prinsip-prinsip Koperasi indonesia ...................................................................11
BAB 3
ORGANISASI DAN MANAJEMEN
3.1 Bentuk Organisasi ..........................................................................................................13
3.1.1 Menurut Hanel ................................................................................................13
3.1.2 Menurut Ropke ..............................................................................................13
3.1.3 Di Indonesia ...................................................................................................14
3.2 Hirarki Tanggung Jawab .................................................................................................15
3.2.1 Pengurus .........................................................................................................15
3.2.2 Pengelola ........................................................................................................16
3.2.3 Pengawas ........................................................................................................17
3.3 Pola Manajemen .............................................................................................................17
BAB 4
TUJUAN DAN FUNGSI KOPERASI
4.1Pengertian Badan Usaha .................................................................................................18
4.2 Koperasi sebagai Badan Usaha ......................................................................................18
4.3 Tujuan dan Nilai Koperasi ..............................................................................................18
4.3.1Memaksimumkan Keuntungan ..........................................................................18
4.3.2Memaksimumkan Nilai Perusahaan ...................................................................19
4.3.3Meminimumkan Biaya ........................................................................................20
4.4 Mendefinisikan Tujuan Perusahaan Koperasi ....................................................................20
4.5 Keterbatasan Teori Perusahaan ..................................................................................... ..21
4.6 Teori Laba .......................................................................................................................21
4.7 Fungsi Laba .....................................................................................................................22
4.8 Kegiatan Usaha Koperasi ................................................................................................23
4.8.1Status dan Motif Anggota Koperasi ...................................................................23
4.8.2Kegiatan Usaha .................................................................................................24
4.8.3 Permodalan Koperasi .......................................................................................24
4.9 Sisa Hasil Usaha Koperasi ..................................................................................25
BAB 5
SISA HASIL USAHA
5.1 Pengertian SHU ..............................................................................................................28
5.2 Informasi dasar ...............................................................................................................28
5.3 Rumus Pembagian SHU ..................................................................................................29
5.4 Prinsip-prinsip Pembagian SHU ......................................................................................31
BAB 6
POLA DAN MANAJEMENT KOPERASI
6.1 Pengertian Manajemen dan Perangkat Organisasi ............................................................32
6.1.1 Pengertian Manajemen ....................................................................................32
6.1.2 Pengertian Koperasi ........................................................................................32
6.1.3 Pengertian Manajemen Koperasi .....................................................................32
6.2 Rapat Anggota ...............................................................................................................32
6.3 Pengurus ........................................................................................................................33
6.4 Pengawas .......................................................................................................................33
6.5 Manajer ..........................................................................................................................33
6.6 Pendekatan Sistem pada Koperasi ..................................................................................33 BAB 7
JENIS DAN BENTUK KOPERASI
7.1Jenis Koperasi .................................................................................................................34
7.1.1 Menurut PP No. 60/1959 ................................................................................34
7.1.2 Menurut Teori Klasik .......................................................................................35
7.2 Ketentuan Penjenisan Koperasi sesuai UU No. 12 / 1967 ...............................................36
7.3 Bentuk Koperasi .............................................................................................................36
7.3.1 Sesuai PP No. 60/1959 ....................................................................................36
7.3.2 Sesuai Wilayah Administrasi Pemerintah ............................................................37
7.33 Koperasi Primer dan Sekunder ..........................................................................37
BAB 8
PERMODALAN KOPERASI
8.1 Arti Modal Koperasi .......................................................................................................38
8.2 Sumber Modal ................................................................................................................38
8.2.1 Menurut UU No 12 / 1967 .............................................................................38
8.2.3 Menurut UU No. 25 / 1992 ............................................................................39
8.3Distribusi Cadangan Koperasi .........................................................................................40 BAB 9
EVALUASI KEGIATAN KOPERASI DILIHAT DARI SISI ANGGOTA
9.1 Efek-efek ekonomis koperasi ..........................................................................................41
9.2 Efek harga dan efek biaya ...............................................................................................41
9.3 Analisis hubungan efek ekonomis dengan keberhasilan koperasi .......................................42
9.4 Penyajian dan analisis neraca pelayanan ...........................................................................42
BAB 10
EVALUASI KEGIATAN KOPERASI DILIHAT DARI SISI PERUSAHAAN
10.1 Efisiensi Perusahaan Koperasi .......................................................................................43
10.2 Efektivitas Koperasi ......................................................................................................45
10.3 Produktivitas Koperasi ..................................................................................................45
10.4 Analisis Laporan Koperasi ............................................................................................46
BAB 11
PERAN KOPERASI DI BERBAGAI KEADAAN PASAR
11.1 Di Pasar Persaingan Sempurna ....................................................................................47
11.2 Di Pasar Monopolistik ..................................................................................................48
11.3 Di Pasar Monopsoni .....................................................................................................49
11.4 Di Pasar Oligopoli ........................................................................................................51
BAB 12
PEMBANGUNAN KOPERASI
12.1 Pembangunan Koperasi di Negara Berkembang .........................................................54
