TUGAS SOFTSKILL 1 : EKONOMI KOPERASI (BUKU SAP 12 BAB)
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TUGAS SOFTSKILL
“EKONOMI KOPERASI”
BUKU SAP EKONOMI KOPERASI
12 BAB
DISUSUN OLEH :
NAMA : ANIF
SUSANTI
NPM : 11213045
KELAS : 2EA21
UNIVERSITAS GUNADARMA
KATA PENGANTAR
Puji
syukur saya panjatkan kehadirat Allah SWT yang telah memberikan rahmat serta
karunianya sehingga dapat menyelesaikan buku ekonomi koperasi 12 bab sesuai sap
gunadarma yang telah diberikan.
Makalah
ini dibuat untuk memenuhi tugas Ekonomi Koperasi (Softskill) yang diberikan
pada semester tiga ini. Oleh karena itu, banyak rintangan yang saya hadapi
dalam pembuatan makalah ini. Contohnya, dalam mencari referensi-referensi dan
pengaturan waktu untuk menyusun makalah. Namun, saya mendapat manfaat yang dari
itu semua, yaitu saya bisa berbagi ilmu pengetahuan yang sederhana namun sangat
berkaitan erat dengan kehidupan manusia.
Semoga makalah ini dapat memberikan
wawasan yang lebih luas dan menjadi sumbangan pemikiran kepada pembaca
khususnya para mahasiswa Universitas Gunadarma. Saya
menyadari bahwa makalah ini masih jauh dari sempurna. Oleh karena itu, kritik
dan saran dari pembaca yang bersifat membangun selalu saya harapkan demi
kesempurnaan makalah ini. Semoga makalah ini dapat memberikan pengetahuan
kepada pembaca.
Bekasi, 24 Oktober 2014
Anif Susanti
DAFTAR ISI
KATA
PENGANTAR........................................................................................................ i
DAFTAR
ISI....................................................................................................................... ii
DAFTAR
ISI....................................................................................................................... iii
DAFTAR
ISI....................................................................................................................... iv
BAB I
KONSEP ALIRAN
DAN SEJARAH KOPERASI........................................................... 1
1.1
Konsep
Koperasi........................................................................................................... 1
1.1.1 Konsep Koperasi Barat........................................................................................ 1
1.1.2 Konsep Koperasi Sosialis.................................................................................... 2
1.1.3 Konsep Koperasi Negara Berkembang................................................................ 2
1.2 Latar Belakang Timbulnya Aliran
Koperasi................................................................ 3
1.2.1 Keterkaitan Ideologi, Sistem
Perekonomian & Aliran Koperasi........................ 3
1.2.2 Aliran Koperasi.................................................................................................... 4
1.3 Sejarah Perkembangan Koperasi.................................................................................. 5
1.3.1 Sejarah
Lahirnya Koperasi.................................................................................. 5
1.3.2
Sejarah Perkembangan Koperasi di
Indonesia..................................................... 5
BAB II
PENGERTIAN
DAN PRINSIP-PRINSIP EKONOMI.................................................... 7
2.1 Pengertian Koperasi...................................................................................................... 7
2.1.1 Definisi ILO......................................................................................................... 7
2.1.2 Definisi Chaniago................................................................................................ 7
2.1.3 Definisi Dooren.................................................................................................... 7
2.1.4 Definisi Hatta....................................................................................................... 8
2.1.5 Definisi Munkner................................................................................................. 8
2.1.6 Definisi UU No.25 / 1992.................................................................................... 8
2.2
Tujuan
Koperasi ........................................................................................................... 8
2.3 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.................................................................................................... 10
2.3.5 Prinsip Ica............................................................................................................ 11
2.3.6
Prinsip-Prinsip Koperasi Indonesia..................................................................... 11
BAB III
ORGANISASI
DAN MANAJEMEN................................................................................ 13
3.1 Bentuk Organisasi......................................................................................................... 13
3.1.1
Menurut Hanel..................................................................................................... 13
3.1.2
Menurut Hopke.................................................................................................... 13
3.1.3
Di Indonesia......................................................................................................... 14
3.2 Hirarki Tanggung Jawab............................................................................................... 15
3.2.1
Pengurus............................................................................................................... 15
3.2.2
Pengelola.............................................................................................................. 15
3.2.3
Pengawas.............................................................................................................. 15
3.3
Pola
Manajemen........................................................................................................... 16
BAB IV
TUJUAN
DAN FUNGSI KOPERASI............................................................................... 17
4.1 Pengertian Badan Usaha............................................................................................... 17
4.2 Koperasi Sebagai Badan Usaha.................................................................................... 17
4.3 Tujuan dan Nilai Koperasi............................................................................................ 17
4.3.1
Memaksimumkan Keuntungan............................................................................ 18
4.3.2
Memaksimumkan Nilai Perusahaan.................................................................... 18
4.3.3
Meminimkan Biaya............................................................................................. 19
4.4 Mendefinisikan Tujuan Perusahaan
Koperasi.............................................................. 19
4.5 Keterbatasan Teori Perusahaan.................................................................................... 19
4.6 Teori Laba..................................................................................................................... 20
4.7 Fungsi Laba................................................................................................................... 21
4.8 Kegiatan Usaha Koperasi.............................................................................................. 21
4.8.1
Status dan Motif Anggota Koperasi.................................................................... 21
4.8.2
Kegiatan Usaha.................................................................................................... 21
4.8.3
Permodalan Koperasi........................................................................................... 21
4.8.4
Sisa Hasil Usaha Koperasi................................................................................... 22
BAB V
SISA
HASIL USAHA......................................................................................................... 23
5.1 Pengertian Sisa Hasil Usaha
Informasi Dasar.............................................................. 23
5.2 Rumus Pembagian Sisa Hasil Usaha............................................................................ 24
5.3 Prinsip-Prinsip Pembagian Sisa
Hasil Usaha............................................................... 25
5.4 Pembagian Sisa Hasil Usaha
Peranggota..................................................................... 25
BAB VI
POLA
MANAJEMEN KOPERASI.................................................................................. 27
6.1 Pengertian Manajemen dan Perangkat
Organisasi....................................................... 27
6.1.1 Pengertian Manajemen........................................................................................ 27
6.1.2 Pengertian Koperasi............................................................................................. 27
6.1.3 Pengertian Manajemen Koperasi......................................................................... 27
6.2 Rapat Anggota............................................................................................................... 28
6.3 Pengurus........................................................................................................................ 29
6.4 Pengawas....................................................................................................................... 29
6.5 Manajer......................................................................................................................... 30
6.6
Pendekatan
Pada Sistem Koperasi................................................................................ 30
BAB VII
JENIS
DAN BENTUK KOPERASI.................................................................................. 31
7.1 Jenis Koperasi .............................................................................................................. 31
7.1.1
Menurut PP No.60/1959...................................................................................... 31
7.1.2 Menurut Teori Klasik.......................................................................................... 32
7.2 Ketentuan
Penjenisan Koperasi Sesuai UU No.12/1967.............................................. 32
7.3 Bentuk Koperasi............................................................................................................ 33
7.3.1 Sesuai PP No.60/1959.......................................................................................... 33
7.3.2 Sesuai Wilayah Administrasi
Pemrintah............................................................ 33
7.3.3 Koperasi Primer dan Sekunder............................................................................ 34
BAB VIII
PERMODALAN
KOPERASI........................................................................................... 35
8.1 Arti Modal Koperasi..................................................................................................... 35
8.2 Sumber Modal .............................................................................................................. 35
8.2.1 Menurut UU No.12/1967..................................................................................... 35
8.2.2 Menurut UU No.25/1992..................................................................................... 36
8.3 Distribusi Cadangan Koperasi...................................................................................... 37
BAB IX
EVALUASI
KEBERHASILAN KOPERASI DILIHAT DARI SISI ANGGOTA......... 38
9.1 Efek-Efek Ekonomis Koperasi .................................................................................... 38
9.2 Efek Harga dan Efek Biaya........................................................................................... 38
9.3 Analisis Hubungan Efek Ekonomis dengan Keberhasilan Koperasi........................... 39
9.4 Penyajian dan Analisis Neraca
Pelayanan.................................................................... 39
BAB X
EVALUASI
KEBERHASILAN KOPERASI DILIHAN DR SISI PERUSAHAAN....... 41
10.1 Efisiensi Perusahaan Koperasi .................................................................................. 41
10.2 Efektivitas Koperasi................................................................................................... 41
10.3 Produktivitasi Koperasi.............................................................................................. 41
10.4 Analisis Laporan Koperasi......................................................................................... 42
BAB XI
PERANAN
KOPERASI..................................................................................................... 43
11.1 Peranan Koperasi di berbagai
Keadaan Persaingan .................................................. 43
11.1.1 Di Pasar Persaingan Sempurna ....................................................................... 43
11.1.2 Di Pasar Monopolistik..................................................................................... 44
11.1.3 Di Pasar Monopsoni......................................................................................... 45
11.1.4 Di Pasar Oligopoli........................................................................................... 45
BAB XII
PEMBANGUNAN
KOPERASI........................................................................................ 46
12.1 Pembangunan Koperasi di Negara Berkembang........................................................ 46
DAFTAR
PUSTAKA......................................................................................................... 49
