Sabtu, 26 Oktober 2013

DAFTAR ISI
 Halaman
Kata pengantar.......................................................................................................i
Daftar isi.................................................................................................................ii                                                                      

BAB I  PENDAHULUAN........................................................................................1
1. Konsep koperasi..............................................................................................1
2. Aliran koperasi..................................................................................................1
3. Sejarah koperasi...............................................................................................2          

BAB II PENGERTIAN DAN PRINSIP-PRINSIP KOPER.....................................3
1. Pengertian Koperasi.........................................................................................3
a. Definisi ILO............................................................................................................3
b. Definisi Chaniago.................................................................................................3
c. Definisi Dooren.....................................................................................................3
d. Definisi Hatta.........................................................................................................3
e. Definisi Munkner....................................................................................................3
f.  Definisi UU No.25 / 1992......................................................................................3

2. Tujuan Koperasi..................................................................................................4
1. Prinsip-Prinsip Koperasi.......................................................................................4
a. Prinsip Munkner......................................................................................................4
b. Prinsip Rochdale....................................................................................................4
c. Prinsip Raiffeisen....................................................................................................4
d. Prinsip Schulze........................................................................................................4
e. Prinsip Ica................................................................................................................4

BAB III ORGANISASI DAN MANAJEMEN...............................................................5
1. Bentuk Organisasi................................................................................................5
a. Menurut Hanel...........................................................................................................5
b. Menurut Ropke..........................................................................................................5
c. Di Indonesia...............................................................................................................5
2. Hirarki Tanggung Jawab......................................................................................5
a. Pengurus.....................................................................................................................5
b. Pengelola....................................................................................................................5
c. Pengawas...................................................................................................................5
 3. Pola Manajemen.....................................................................................................5

BAB IV TUJUAN DAN FUNGSI KOPERASI..............................................................6
1. Pengertian Badan Usaha......................................................................................6
1. Koperasi sebagai Badan Usaha..............................................................................6
2. Tujuan dan Nilai Koperasi..........................................................................................6
a. Memaksimumkan Keuntungan..................................................................................6
b. Memaksimumkan Nilai Perusahaan.........................................................................6
c. Meminimumkan Biaya................................................................................................7
3. Mendefinisikan Tujuan Perusahaan..........................................................................7
4. Keterbatasan Teori Perusahaan................................................................................7
5. Teori Laba....................................................................................................................7
6. Fungsi Laba..................................................................................................................8
7. Kegiatan Usaha Koperasi...........................................................................................8
a. Status dan Motif Anggota koperasi............................................................................8
b. Kegiatan Usaha............................................................................................................8
c. Permodalan Koperasi..................................................................................................9
d. Sisa Hasil Usaha Koperasi.........................................................................................9

BAB V SISA HASIL USAHA DAN CARA PENGHITUNGANNYA.............................10
1. Pengertian SHU Informasi Dasar..........................................................................10
1. Rumus Pembagian SHU.............................................................................................10
2. Prinsip-Prinsip Pembagian SHU...............................................................................11
3. Pembagian SHU Peranggota.....................................................................................11

BAB VI POLA MANAJEMEN KOPERASI...................................................................12
1. Pengertian Manajemen dan Perangkat Organisasi.........................................12
a. Pengertian Manajemen...............................................................................................12
b. Pengertian Koperasi...................................................................................................12
c. Pengertian Manajemen Koperasi..............................................................................12
1. Rapat anggota..............................................................................................................12
2. Pengurus.......................................................................................................................12
3. Pengawas.....................................................................................................................12
4. Manajer..........................................................................................................................13
5. Pendekatan Sistem Pada Koperasi..........................................................................13

BAB VII JENIS DAN BENTUK KOPERASI..................................................................14
a. Menurut PP No.60 / 1959...........................................................................................14
1. Ketentuan Penjenisan Koperasi Sesuai UU No. 12 / 1967............................14
1. Bentuk Koperasi..........................................................................................................14
a. Sesuai PP No. / 1959.................................................................................................14
b. Sesuai Wilayah Administrasi Pemerintah.................................................................14
c. Koperasi Primer dan Sekunder..................................................................................14

BAB VIII PERMODALAN KOPERASI............................................................................15
1. Arti Modal Koperasi...................................................................................................15
1. Sumber Modal...............................................................................................................15
a. Menurut UU No. 12 / 1967............................................................................................15
b. Menurut UU No. 25 /1992.............................................................................................15
2. Distribusi Cadangan Koperasi.....................................................................................15

BAB IX EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI ANGGOTA.....................................................................................................................16

1. Efek-Efek Ekonomis Koperasi............................................................................16
1. Efek Harga dan Efek Biaya......................................................................................16
2. Analisis Hubungan Efek Ekonomis dengan Keberhasilan Kopera.....................16
3. Penyajian dan Analisis Neraca Pelayanan.............................................................17

BAB X EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI PERUSAHAAN...........................................................................................................18
1. Efisiensi Perusahaan Koperasi........................................................................18
1. Efektivitas Koperasi...............................................................................................18
2. Produktivitas Koperasi...........................................................................................18
3. Analisis Laporan Koperasi....................................................................................19

BAB XI PERANAN KOPERASI.................................................................................20
1. Peranan Koperasi di Berbagai Keadaan Persaingan..................................20
a. Di Pasar Persaingan Sempurna............................................................................20
b. Di Pasar Monopolistik.............................................................................................20
c. Di Pasar Monopsoni................................................................................................21
d. Di Pasar Oligopoli....................................................................................................21

BAB XII PEMBANGUNAN KOPERASI......................................................................22
1. Pembangunan Koperasi di Negara Berkembang..........................................22


KESIMPULAN................................................................................................................24

DAFTAR PUSTAKA......................................................................................................27

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