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