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Aspek Permodalan Koperasi

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  • Haya, Nur Anni

Abstract

Koperasi dalam melaksanakan aktivitas usaha dan sebagai Badan Usaha sangatditentukan terhadap besar kecilnya modal yang digunakan. Sejak munculnya UU Koperasi no. 79 Tahun 1958, no. 12 Tahun 1967 dan sekarang UU Perkoperasian no.25 Tahun 1992 simpanan koperasi adalah merupakan modal. Modal koperasi adalah kelebihan jumlah hara terhadap jumlah uang dari koperasi, atau dengan kata lain selisih positif antara harta dan utang. Modal koperasi terdiri dan dipupuk dari simpanan-simpanan, pinjaman-pinjaman, penyisihan-penyisihan dari hasil usahanya termasuk cadangan serta sumbersumber lain. Berdasarkan Undang-Undang Nomor 25 Tahun 1992 pasal 41 tentang permodalan koperasi, modal koperasi terdiri atas modal pinjam dan modal sendiri. Riyanto (2011:290) mengatakan sumber pendanaan perusahaan atau struktur modal terdiri atas modal sendiri (internal) dan modal asing (eksternal).

Suggested Citation

  • Haya, Nur Anni, 2022. "Aspek Permodalan Koperasi," OSF Preprints v4fb8, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:v4fb8
    DOI: 10.31219/osf.io/v4fb8
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