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Makalah Jenis, Bentuk dan Penjenjangan Koperasi

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  • Aulya, Winda

Abstract

Koperasi merupakan salah satu bentuk badan hukum yang sudah lama dikenal di Indonesia. pelopor pengembangan perkoperasian di Indonesia adalah Bung Hatta dan sampai saat ini beliau dikenal sebagai bapak koperasi Indonesia. Menurut Kasmir (2018: 252) “Koperasi adalah badan usaha dengan kepemilikan dan pemakai jasa merupakan anggota dari koperasi itu sendiri serta pengawasannya pun dilakukan oleh mereka yang menggunakan jasa/pelayanan badan usaha itu (Richard Kohl dan Abrahamson)”. Sedangkan, menurut Undang-Undang Perkoperasian Bab 1 pasal 1 tahun 2012 koperasi adalah badan hokum yang didirikan oleh orang perseorangan atau badan hokum koperasi, dengan pemisahan kekayaan para anggotanya sebagai modal untuk menjalankan usaha yang memenuhi aspirasi dan kebutuhan bersama di bidang ekonomi, social, dan budaya sesuai dengan nilai dan prinsip koperasi.

Suggested Citation

  • Aulya, Winda, 2022. "Makalah Jenis, Bentuk dan Penjenjangan Koperasi," OSF Preprints mqtze, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:mqtze
    DOI: 10.31219/osf.io/mqtze
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