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TUGAS EKONOMI KOPERASI

NAMA :THERESIA WD
NPM : 18211061
KELAS : 2EA27
JURUSAN : MANAJEMEN

UNIVERSITAS GUNADARMA
2012-2013

KATA PENGANTAR

Puji syukur saya panjatkan kepada Tuhan YME atas rahmat dan karuniaNya sehingga
saya dapat menyelesaikan tuas ini dengan baik . Tak lupa sebagai penulis saya ucapkan
terima kasih kepada para sahabat dan pihak-pihak yg mendukung pembuatan tugas ini. Tugas
ini disusun guna melengkapi materi perkuliahan sesuai dengan SAP (Satuan Acara
Perkuliahan). Dalam penyusunan tugas ini, dengan kerja keras dan dukungan dari berbagai
pihak, saya telah berusaha untuk dapat memberikan serta mencapai hasil yang semaksimal
mungkin dan sesuai dengan harapan, walaupun di dalam pembuatannya saya menghadapi
berbagai kesulitan karena keterbatasan ilmu pengetahuan dan keterampilan yang saya miliki.
Oleh sebab itu pada kesempatan ini, saya ingin mengucapkan terima kasih yang sebesarbesarnya khususnya kepada Bapak Nurhadi selaku dosen pembimbing Ekonomi Koperasi.
Saya menyadari bahwa dalam penulisan dan pembuatan penulisan ilmiah ini, masih terdapat
banyak kekurangan, oleh karena itu saran dan kritik yang membangun sangat saya butuhkan
untuk dapat menyempurnakan tugas di masa yang akan datang. Semoga apa yang disajikan
dalam tugas ini dapat bermanfaat bagi saya dan teman-teman maupun pihak lain yang
berkepentingan.

Bekasi, 5 Oktober 2012,


Hormat Saya,

Theresia Widyaningrum D

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DAFTAR ISI
JUDUL .....................................................................................................................................................I
KATA PENGANTAR ............................................................................................................................2
DAFTAR ISI ...........................................................................................................................................3
BAB 1 KONSEP, ALIRAN DAN SEJARAH KOPERASI....................................................................7
KONSEP KOPERASI.............................................................................................................................7
KONSEP KOPERASI BARAT...............................................................................................................7
KONSEP KOPERASI SOSIALIS...........................................................................................................7
KONSEP KOPERASI NEGARA BERKEMBANG...............................................................................7
LATAR BELAKANG TIMBULNYA KOPERASI................................................................................7
KETERKAITAN IDEOLOGI, SISTEM PEREKONOMIAN DAN ALIRAN KOPERASI..................7
ALIRAN KOPERASI..............................................................................................................................8
SEJARAH PERKEMBANGAN KOPERASI.........................................................................................8
SEJARAH LAHIRNYA KOPERASI......................................................................................................8
SEJARAH PERKEMBANGAN KOPERASI DI INDONESIA.............................................................9
BAB 2 PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI............................................................10
PENGERTIAN KOPERASI..................................................................................................................10
DEFINISI ILO.......................................................................................................................................10
DEFINISI CHANIAGO.........................................................................................................................11
DEFINISI DOOREN.............................................................................................................................11
DEFINISI HATTA................................................................................................................................11
DEFINISI MUNKER.............................................................................................................................11
DEFINISI UU No. 25 / 1992.................................................................................................................11
TUJUAN KOPERASI...........................................................................................................................11
PRINSIP-PRINSIP KOPERASI............................................................................................................12
PRINSIP MUNKER..............................................................................................................................12
PRINSIP ROCHDALE..........................................................................................................................13
PRINSIP RAIFFEISEN.........................................................................................................................13
PRINSIP SCHULZE..............................................................................................................................13
PRINSIP ICA.........................................................................................................................................13
PRINSIP-PRINSIP KOPERASI............................................................................................................14
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BAB 3 ORGANISASI DAN MANAJEMEN.......................................................................................15


BENTUK ORGANISASI......................................................................................................................15
MENURUT HANEL.............................................................................................................................15
MENURUT ROPKE..............................................................................................................................15
DI INDONESIA.....................................................................................................................................15
HIRARKI TANGGUNG JAWAB.........................................................................................................16
PENGURUS .........................................................................................................................................16
PENGELOLA........................................................................................................................................16
PENGAWAS.........................................................................................................................................16
POLA MANAJEMEN...........................................................................................................................17
BAB 4 TUJUAN DAN FUNGSI KOPERASI......................................................................................19
PENGERTIAN BADAN USAHA........................................................................................................19
KOPERASI SEBAGAI BADAN USAHA...........................................................................................19
TUJUAN DAN NILAI KOPERASI......................................................................................................19
TUJUAN KOPERASI...........................................................................................................................19
MEMAKSIMUMKAN KEUNTUNGAN ............................................................................................20
MEMAKSIMUMKAN NILAI PERUSAHAAN..................................................................................20
MEMINIMUMKAN BIAYA................................................................................................................20
NILAI-NILAI KOPERASI....................................................................................................................20
MENDEFINISIKAN TUJUAN PERUSAHAAN KOPERASI............................................................20
KETERBATASAN TEORI PERUSAHAAN ......................................................................................20
TEORI LABA .......................................................................................................................................21
FUNGSI LABA.....................................................................................................................................21
KEGIATAN USAHA KOPERASI........................................................................................................22
STATUS DAN MOTIF ANGGOTA KOPERASI................................................................................22
KEGIATAN USAHA............................................................................................................................22
PERMODALAN KOPERASI...............................................................................................................22
SISA HASIL USAHA KOPERASI.......................................................................................................23
BAB 5 SISA HASIL USAHA...............................................................................................................23
PENGERTIAN SHU INFORMASI DASAR........................................................................................23
RUMUS PEMBAGIAN SHU...............................................................................................................23
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PRINSIP-PRINSIP PEMBAGIAN SHU..............................................................................................24


PEMBAGIAN SHU PERANGGOTA..................................................................................................24
BAB 6 POLA MANAJEMEN KOPERASI..........................................................................................25
PENGERTIAN MANAJEMEN DAN PERANGKAT ORGANISASI................................................25
PENGERTIAN MANAJEMEN............................................................................................................25
PENGERTIAN KOPERASI..................................................................................................................26
PENGERTIAN MANAJEMEN KOPERASI.......................................................................................26
RAPAT ANGGOTA..............................................................................................................................27
PENGURUS..........................................................................................................................................27
PENGAWAS.........................................................................................................................................28
MANAJER.............................................................................................................................................29
PENDEKATAN SISTEM PADA KOPERASI.....................................................................................29
BAB 7 JENIS DAN BENTUK KOPERASI.........................................................................................31
JENIS KOPERASI ...............................................................................................................................31
MENURUT PP No. 60/1959.................................................................................................................31
MENURUT TEORI KLASIK...............................................................................................................31
KETENTUAN PENJENISAN KOPERASI SESUAI UU No. 12 / 1967.............................................31
BENTUK KOPERASI...........................................................................................................................31
SESUAI PP No. 60 / 1959.....................................................................................................................31
SESUAI WILAYAH ADMINISTRASI PEMERINTAH.....................................................................32
KOPERASI PRIMER DAN SEKUNDER............................................................................................32
BAB 8 PERMODALAN KOPERASI...................................................................................................33
ARTI MODAL KOPERASI..................................................................................................................33
SUMBER MODAL ..............................................................................................................................33
MENURUT UU No. 12 / 1967..............................................................................................................33
MENURUT UU No. 25 / 1992..............................................................................................................33
DISTRIBUSI CADANGAN KOPERASI.............................................................................................34
BAB 9 EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI ANGGOTA..................35
EFEK-EFEK EKONOMIS KOPERASI...............................................................................................36
EFEK HARGA DAN EFEK BIAYA....................................................................................................37
ANALISIS HUB. EFEK EKONOMIS DENGAN KEBERHASILAN KOPERASI............................38
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PENYAJIAN DAN ANALISIS NERACA PELAYANAN.................................................................38


BAB 10 EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI PERUSAHAAN.........39
EFISIENSI PERUSAHAAN KOPERASI............................................................................................39
EFEKTIVITAS KOPERASI.................................................................................................................39
PRODUKTIVITAS KOPERASI...........................................................................................................39
ANALISIS LAPORAN KOPERASI.....................................................................................................39
BAB 11 PERANAN KOPERASI..........................................................................................................41
PERANAN KOPERASI DI BERBAGAI KEADAAN PERSAINGAN .............................................41
DI PASAR PERSAINGAN SEMPURNA............................................................................................41
DI PASAR MONOPOLISTIK..............................................................................................................42
DI PASAR MONOPSONI....................................................................................................................43
DI PASAR OLIGOPOLI.......................................................................................................................44
BAB 12 PEMBANGUNAN KOPERASI..............................................................................................46
PEMBANGUNAN KOPERASI DI NEGARA BERKEMBANG........................................................46

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