DAFTAR ISI
KATA PENGANTAR........................................................................................................................................... i
DAFTAR ISI......................................................................................................................................................... ii
BAB 1 Konsep,
Aliran dan Sejarah Koperasi
1.
1.Konsep
Koperasi.................................................................................................................................... 1
a.
Koperasi
Barat................................................................................................................................ 1
b.
Koperasi
Sosialis............................................................................................................................ 1
c.
Koperasi
Negara Berkembang........................................................................................................ 1
2. 2.
Latar
Belakang Timbulnya Aliran Koperasi............................................................................................ 1
a.
Keterkaitan
Ideologi, Sistem Perekonomian dan Aliran Koperasi................................................... 1
b.
Aliran
Koperasi.............................................................................................................................. 1
3. 3
Sejarah
Perkembangan Koperasi............................................................................................................ 2
a.
Sejarah
Lahirnya Koperasi.............................................................................................................. 2
b.
Sejarah
Perkembangan Koperasi di Indonesia................................................................................ 2
BAB 2 PENGERTIAN
DAN PRINSIP-PRINSIP KOPERASI
1.
1.Pengertian
Koperasi................................................................................................................................ 3
a.
Definisi
ILO........................................................................................................................... 4
b.
Definisi
Chaniago................................................................................................................... 4
c.
Definisi
Dooren...................................................................................................................... 4
d.
Defiinsi
Hatta......................................................................................................................... 4
e.
Definisi
Munkner................................................................................................................... 4
f.
Definisi
UU No. 25 / 1992..................................................................................................... 4
2.
2.Tujuan
Koperasi..................................................................................................................................... 5
3.
3.Prinsip-prinsip
Koperasi......................................................................................................................... 5
a.
Prinsip
Munkner.................................................................................................................... 5
b.
Prinsip
Rochdale.................................................................................................................... 5
c.
Prinsip
Raiffeisen................................................................................................................... 6
d.
Prinsip
Schulze....................................................................................................................... 6
e.
Prinsip
Ica.............................................................................................................................. 6
f.
Prinsip-prinsip
Koperasi Indonesia........................................................................................ 7
BAB 3 ORGANISASI
dan MANAJEMEN
1.
1.Bentuk
Organisasi.................................................................................................................................. 8
a.
Menurut
Hanel....................................................................................................................... 8
b.
Menurut
Ropke...................................................................................................................... 8
c.
Di
Indonesia........................................................................................................................... 8
2.
2.Hirarki
Tanggung Jawab........................................................................................................................ 8
a.
Pengurus................................................................................................................................ 9
b.
Pengelola................................................................................................................................ 9
c.
Pengawas............................................................................................................................... 9
3.
3.Pola
Manajemen Koperasi...................................................................................................................... 9
BAB 4 TUJUAN dan
FUNGSI KOPERASI
1.
1.Pengertian
Badan Usaha......................................................................................................................... 10
2.
2.Koperasi
Sebagai Badan Usaha.............................................................................................................. 10
3.
3.Tujuan
dan Nilai Koperasi...................................................................................................................... 10
4.
4.Mendefinisikan
Tujuan Perusahaan Koperasi......................................................................................... 10
5.
5.Keterbatasan
Teori Perusahaan............................................................................................................... 11
6.
6.Teori
Laba.............................................................................................................................................. 11
7.
7.Fungsi
Laba............................................................................................................................................ 11
8.
8.Kegiatan
Usaha Koperasi........................................................................................................................ 12
a.
Status
dan Motif Anggota Koperasi....................................................................................... 12
b.
Kegiatan
Usaha....................................................................................................................... 12
c.
Permodalan
Koperasi.............................................................................................................. 12
d.
Sisa
Hasil Usaha Koperasi..................................................................................................... 12
BAB 5 SISA dan
HASIL USAHA
1.
1.Pengertian
SHU dan Informasi Dasar.................................................................................................... 13
2.
2.Rumus
Pembagian SHU........................................................................................................................ 15
3.
3.Prinsif-Prinsif
Pembagian SHU............................................................................................................. 15
4.
4.Pembagian
SHU Per-Anggota............................................................................................................... 15
5.
5.Sisa
Hasil Usaha dan Cara Penghitungannya......................................................................................... 15
BAB 6 POLA
MANAJEMEN KOPERASI
1. 1.
Pengertian
Manajemen dan Perangkat Organisasi.................................................................................. 21
a.
Pengertian
Manajemen........................................................................................................... 21
b.
Pengertian
Koperasi................................................................................................................ 21
c.
Pengertian
Manajemen Koperasi............................................................................................ 21
2.
2.Rapat
Anggota........................................................................................................................................ 21
3.
3.Pengurus................................................................................................................................................ 22
4.
4.Pengawas............................................................................................................................................... 22
5. 5.
Manajer.................................................................................................................................................. 22
6. 6
Pendekatan
Sistem pada Koperasi.......................................................................................................... 22
BAB 7 JENIS DAN
BENTUK KOPERASI
1. 1.
Jenis
Koperasi........................................................................................................................................ 23
a.
Menurut
PP No. 60/1959....................................................................................................... 23
b.
Menurut
Teori Klasik............................................................................................................. 23
2. 2.
Ketentuan
Penjenisan Koperasi sesuai UU No. 12 / 1967...................................................................... 23
3. 3.
Bentuk
Koperasi..................................................................................................................................... 23
a.
Sesuai
PP No. 60/1959.......................................................................................................... 23
b.
Sesuai
Wilayah Administrasi Pemerintah .............................................................................. 23
c.
Koperasi
Primer dan Sekunder............................................................................................... 24
BAB 8 PERMODALAN
KOPERASI
1. 1.
Arti
Modal Koperasi............................................................................................................................... 25
2. 2.
Sumber
Modal........................................................................................................................................ 25
a.
Menurut
UU No 12 / 1967..................................................................................................... 25
b.
Menurut
UU No. 25 / 1992.................................................................................................... 25
3. 3.
Distribusi
Cadangan Koperasi................................................................................................................ 25
BAB 9 EVALUASI
KEBERHASILAN KOPERASI DILIHAT dari SISI ANGGOTA
1. 1.
Efek-Efek
Ekonomis Koperasi............................................................................................................... 26
2. 2.
Efek
Harga dan Efek Biaya.................................................................................................................... 26
3. 3.
Analisis
Hubungan Efek Ekonomis dengan Keberhasilan Koperasi....................................................... 26
4. 4.
Penyajian
dan nalisis Neraca Pelayanan................................................................................................. 27
BAB 10 EVALUASI
KEBERHASILAN KOPERASI DILIHAT Dari SISI PERUSAHAAN
1. 1.
Efisiensi Perusahaan Koperasi............................................................................................................... 28
2. 2. Efektivitas
Koperasi................................................................................................................................ 28
3. 3.
Produktivitas
Koperasi........................................................................................................................... 29
4. 4.
Analisis
Laporan Koperasi..................................................................................................................... 29
BAB 11 PERANAN
KOPERASI
1. Peranan Koperasi di
berbagai keadaan persaingan
1. 2.
Di
Pasar Persaingan Sempurna.............................................................................................................. 30
2. 3..
Di
Pasar Monopolistik........................................................................................................................... 30
3. 4.
Di
Pasar Monopsoni.............................................................................................................................. 30
4. 5. Di
Pasar Oligopoli.................................................................................................................................. 31
BAB 12 PEMBANGUNAN
KOPERASI
1. Pembangunan
Koperasi di Negara Berkembang..................................................................................................... 32