TUGAS SOFTSKILL

EKONOMI KOPERASI
BAB 1 s/d BAB 12

NAMA

: Aulia Rahmadhani Putri

KELAS

: 2EA32

NPM

: 11213507

FAKULTAS EKONOMI MANAJEMEN

UNIVERSITAS GUNADARMA
2014/2015
EKONOMI KOPERASI

KATA PENGANTAR
Dengan memanjatkan Puji dan Syukur kehadirat Tuhan Yang Maha Esa, karena atas
rahmat dan karuni-Nya dapat menyelesaikan penyusunan makalah Ekonomi Koperasi guna
memenuhi nilai Tugas Softskill Ekonomi Koperasi. Pada kesempatan ini, saya ingin
mengucapkan terima kasih yang yang sebesar-besarnya kepada semua pihak yang telah
membantu saya dalam menyelesaikan penyusunan makalah Ekonomi Koperasi ini.
Dalam pembuatan makalah ini, saya menyadari masih banyak terdapat kekurangan,
terutama sekali dalam hal penyajian materi. Untuk itu kritik dan saran pembaca saat penting
bagi saya untuk menyempurnakan penulisan ini. Akhir kata semoga Makalah Ekonomi
Koperasi ini dapat berguna bagi diri saya pada khususnya dan bagi para pembaca pada
umumnya.

Bekasi, 14 Oktober 2014

Penulis,

Aulia Rahmadhani Putri

EKONOMI KOPERASI

DAFTAR ISI

KATA PENGANTAR .............................................................................................................................i

DAFTAR ISI...........................................................................................................................................ii
BAB 1 ..................................................................................................................................................... 1
PENDAHULUAN .................................................................................................................................. 1
KONSEP, SEJARAH, DAN ALIRAN KOPERASI .............................................................................. 1
1.1

Konsep Koperasi..................................................................................................................... 1

a.

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

b.

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

c.

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

1.2

Latar Belakang Timbulnya Aliran Koperasi ........................................................................... 1

a.

Keterkaitan Ideologi, Sistem Perekonomian dan Aliran Koperasi ......................................... 1

b.

Aliran Koperasi....................................................................................................................... 2

1.3

Sejarah Perkembangan Koperasi ............................................................................................ 3

a.

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

b.

Sejarah Perkembangan Koperasi di Indonesia........................................................................ 3

BAB II..................................................................................................................................................... 5
PENGERTIAN DAN PRINSIP-PRINSIP KOPERASI ......................................................................... 5
2.1 Pengertian Koperasi ...................................................................................................................... 5
a.

Definisi Koperasi Menurut ILO ( International Labour Organization ) ................................ 5

b.

Definisi Koperasi Menurut Arifinal Chaniago (1984) ............................................................ 6

c.

Definisi Koperasi Menurut P.J.V. Dooren.............................................................................. 6

d.

Definisi Koperasi Menurut Hatta (Bapak Koperasi Indonesia) .............................................. 6

e.

Definisi Koperasi Menurut Munkner...................................................................................... 6

f.

Definisi Koperasi Menurut Undang Undang No. 25 Tahun 1992 ....................................... 6

2.2 Tujuan Koperasi............................................................................................................................ 7

2.3 Prinsip-Prinsip Koperasi ............................................................................................................... 7
a.

Prinsip Munkner...................................................................................................................... 7

b.

Prinsip Rochdale ..................................................................................................................... 8

c.

Prinsip Raiffeisen.................................................................................................................... 8

d.

Prinsip Schulze........................................................................................................................ 8

e.

Prinsip ICA ( International Cooperative Allience ) ................................................................ 9

f.

Prinsip-prinsip Koperasi Indonesia......................................................................................... 9

EKONOMI KOPERASI

ii

BAB III ................................................................................................................................................. 10

ORGANISASI DAN MANAJEMEN................................................................................................... 10
3.1 Bentuk Organisasi...................................................................................................................... 10
a.

Menurut Hanel ...................................................................................................................... 10

b.

Menurut Ropke ..................................................................................................................... 10

c.

Di Indonesia .......................................................................................................................... 10

3.2 Hirarki Tanggung Jawab............................................................................................................ 10

a.

Pengurus................................................................................................................................ 10

b.

Pengelola............................................................................................................................... 11

c.

Pengawas............................................................................................................................... 11

3.3 Pola Manajemen......................................................................................................................... 11

BAB IV ................................................................................................................................................. 12
TUJUAN DAN FUNGSI KOPERASI ................................................................................................. 12
4.1 Pengertian Badan Usaha ............................................................................................................. 12
4.2 Koperasi Sebagai Badan Usaha ................................................................................................. 12
4.3 Tujuan dan Nilai Koperasi ......................................................................................................... 12
a.

Memaksimumkan Keuntungan ............................................................................................. 12

b.

Memaksimumkan Nilai Perusahaan...................................................................................... 12

c.

Meminimumkan Biaya.......................................................................................................... 12

4.4 Mendefinisikan Tujuan Perusahaan Koperasi............................................................................ 12

4.5 Keterbatasan Teori Perusahaan.................................................................................................. 13
4.6 Teori Laba.................................................................................................................................. 13
4.7 Fungsi Laba................................................................................................................................ 14
4.8 Kegiatan Usaha Koperasi........................................................................................................... 14
a.

Status dan Motif Anggota Koperasi...................................................................................... 14

b.

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

c.

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

d.

Sisa Hasil Usaha Koperasi (SHU Koperasi) ......................................................................... 14

BAB V .................................................................................................................................................. 15
SISA HASIL USAHA .......................................................................................................................... 15
5.1 Pengertian SHU dan Informasi Dasar........................................................................................ 15
5.2 Rumus Pembagian SHU ............................................................................................................ 15
5.3 Prinsip-prinsip Pembagian SHU ................................................................................................ 16
BAB VI ................................................................................................................................................. 17
POLA MANAJEMEN KOPERASI...................................................................................................... 17
6.1 Pengertian Manajemen dan Perangkat Organisasi..................................................................... 17
EKONOMI KOPERASI

iii

a.

Pengertian Manajemen.......................................................................................................... 17

b.

Pengertian Koperasi .............................................................................................................. 18

c.

Pengertian Manajemen Koperasi .......................................................................................... 18

6.2 Rapat Anggota ........................................................................................................................... 18

6.3 Pengurus..................................................................................................................................... 19
6.4 Pengawas.................................................................................................................................... 19
6.5 Manajer ...................................................................................................................................... 20
6.6 Pendekatan Sistem pada Koperasi ............................................................................................. 20
BAB VII................................................................................................................................................ 22
JENIS DAN BENTUK KOPERASI..................................................................................................... 22
7.1 Jenis Koperasi ............................................................................................................................. 22
a.

Menurut PP No. 60/1959 : .................................................................................................... 22

b.

Jenis Koperasi Menurut Teori Klasik : ................................................................................. 22

7.2 Ketentuan Penjenisan Koperasi sesuai UU No. 12 / 1967 ......................................................... 22

7.3 Bentuk Koperasi......................................................................................................................... 22
a.

Sesuai PP NO. 60/1959 :....................................................................................................... 22

b.

Sesuai Wilayah Administrasi Pemerintah............................................................................. 23

c.

Koperasi Primer dan Sekunder ............................................................................................. 23

BAB VIII .............................................................................................................................................. 24

PERMODALAN KOPERASI .............................................................................................................. 24
8.1 Arti Modal Koperasi .................................................................................................................. 24
8.2 Sumber Modal............................................................................................................................. 24
a.

Menurut UU No 12 / 1967 .................................................................................................... 24

b.

Menurut UU No. 25 / 1992 ................................................................................................... 24

8.3 Distribusi Cadangan Koperasi ................................................................................................... 25

BAB IX ................................................................................................................................................. 26
EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI ANGGOTA.............................. 26
9.1 Efek-efek Ekonomis Koperasi ................................................................................................... 26
9.2 Efek Harga dan Efek Biaya........................................................................................................ 26
9.3 Analisis Hubungan Efek Ekonomis dan Keberhasilan Koperasi ............................................... 26
9.4 Penyajian dan Analisis Neraca Pelayanan ................................................................................. 27
BAB X .................................................................................................................................................. 28
EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI PERUSAHAAN....................... 28
10.1 Efisiensi Perusahaan Koperasi ................................................................................................. 28
10.2 Efektivitas Koperasi................................................................................................................. 28
10.3 Produktivitas ............................................................................................................................ 29
EKONOMI KOPERASI

iv

10.4 Analisis Laporan Koperasi....................................................................................................... 29

BAB XI ................................................................................................................................................. 30
PERANAN KOPERASI ....................................................................................................................... 30
11.1 Peranan Koperasi Di Berbagai Keadaan Persaingan ............................................................... 30
a.

Di Pasar Persaingan Sempurna ............................................................................................. 30

Ciri-ciri Pasar Pesaingan Sempurna :................................................................................................ 30

b.

Di Pasar Monopolistik .......................................................................................................... 31

c.

Koperasi Dalam Pasar Monopsoni........................................................................................ 32

d.

Koperasi Dalam Pasar Oligopoli........................................................................................... 32

BAB XII................................................................................................................................................ 33
PEMBANGUNAN KOPERASI........................................................................................................... 33
12.1 Pembangunan Koperasi di Negara Berkembang...................................................................... 33
DAFTAR PUSTAKA ........................................................................................................................... 35

EKONOMI KOPERASI