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Makalah Manajemen Koperasi

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  • putri, Aulia ananda

Abstract

Koperasi merupakan organisasi otonom dari orang-orang yang berhimpun budaya secara bersama-sama melalui kegiatan usaha yang dimiliki dan dikendalikan secara demokratis. Melalui koperasi ini masyarakat bisa memulai usaha dengan cara meminjam modal ke koperasi yang dimiliki oleh masyarakat tersebut. Peranan koperasi dalam kehidupan perekonomian yang penuh persaingan diharapkan akan semakin meningkat. Dengan berkembangnya kegiatan usaha koperasi, tuntutan agar pengelolaan dilaksanakan secara profesional semakin besar. Hal ini memerlukan adanya sistem pertanggungjawaban yang baik serta informasi yang relevan dan dapat diandalkan guna pengambilan keputusan, perencanaan maupun pengendalian koperasi. Dalam UU No.25 Tahun 1992 Pasal 5 disebutkan bahwa dalam pelaksanaannya koperasi memiliki beberapa prinsip, adapun prinsip-prinsip tersebut antara lain, keanggotannya bersifat terbuka dan sukarela, pengelolaan yang dilakukan secara demokratis, pembagian sisa hasil usaha dilakukan secara adil sebanding dengan besarnya jasa usaha masing-masing anggota, pembagian balas jasa yang terbatas terhadap modal, serta kemandirian.

Suggested Citation

  • putri, Aulia ananda, 2022. "Makalah Manajemen Koperasi," OSF Preprints qbz8c, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:qbz8c
    DOI: 10.31219/osf.io/qbz8c
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