Principles of Cooperatives

Principles - Principles of CooperativesSome principles - the principle of cooperation is obtained from various sources , as follows :1 . Principle according Munkner Hans H. Munkner extracted 12 ditunkan cooperative principle of the general idea of ​​variable 7 as follows :• 7 variable general idea :

1. Self-help based on solidarity ( self -help based on solidarity )
2. Democracy ( democracy)
3. capital strength are not prioritized ( neutaralited Capital )
4. economy ( Economy )
5. Freedom ( Liberty )
6. Justice ( Equity )
7. Advancing social life through education ( Social Advancement Through Education )

• Cooperative Principle 12 :

1. Membership is voluntary ( Valuntarily membership )
2. Membership is open ( open membership )
3. Developing member ( Member Promotion )
4. Identity as the owner and customers ( Identity of the co - owners and customers)
5. Management and supervision of democratic management ( Democratic management and control )
6. Cooperatives as a collection of people - people ( Personal Cooperation)
7. Capital relating to the social aspects are not shared ( indivisible social capital )
8. Economic efficiency of cooperative enterprises ( Economic efficiency of the cooperative enterprise )
9. Voluntary association ( association Valuntarily )
10. Freedom in decision-making and goal-setting ( Autonomy in the goal setting and decision making)
11. Distributor will be fair and equitable outcomes - economic results ( fair and just distribution of economic result )
12. Education member ( Member Education )

2 . According to the principles of Rochdale ( Rochdale Equitable Pioneers ' s )Principle - the principle of cooperation and the nature of rochdale according to its original form :

1. Democratic oversight ( Democratic Control )
2. Membership is open ( open membership )
3. Interest on capital is limited (a fixed or limited interest on capital )
4. Distribution of net income ( SHU ) to members proportionate to the respective services - each member ( The distribution of surplus in dividends to the members in proportion to their purchases )
5. Entirely with cash sales ( Trading strictly on a cash basis)
6. Goods - goods sold must be genuine and not faked ( Selling only pure and Unadulterated goods)
7. Neutral to politics and religion (Political and religious neutrality )

Principle - the Rochdale cooperative principles are the foundation further cooperative work :

1. Purchase of goods for cash
2. Selling price equal to the price of local market
3. Good quality stuff , scales and correct size
4. Payment of interest on capital is limited
5.  Profits divided by the number of purchases
6. Part of the profits are used to reserve funds for education , and the social fund
7. Membership is open to the public , neutral on religion and politics

3 . Principle according to RaiffeisenRaiffeisen principles are as follows :

1. Non
2. Limited working area
3. SHU for backup
4. Responsibility is not limited to members
5. Administrators to work on a voluntary basis
6. Effort only to members
7. Membership on the basis of character , not money

To the capital of Raiffeisen cultivate the owners of capital with very low interest . Grounding and ways of working adopted by FW Raiffeisen is :

1. Farmers accustomed to saving
2. Lack of oversight of the use of credit
3. Membership is restricted to be between members can get to know each other and can work together well
4. Management by the members and not be rewarded
5. Net profits belong together

Credit union operatives and Rural Basnk which became known as the Raiffeisen Bank 
4 . Principle according to SchulzeTo establish credit unions or Bank Savings Credit is the way :

1. Buy shares to become a member
2. Raise capital from the junction that would give her money as capital
3. Limit for short-term loans
4. Establish work areas in urban
5. Hire the managers
6. Divide the profits to members

Herman Schulze developed suburban areas ( urban ) . Herman Schulze core principles are as follows :

1. Non
2. SHU for cadanan and for distribution to members
3. The responsibility of members is limited
4. Administrators work with get rewarded
5. Not limited effort not only to members
6. According to the principle of ICA ( International Cooperative allience )

5 . ICA ( International Cooperative Alliance ) established in 1895 is the highest organization of the cooperative movement in the world .In Chapter IV of Legislation NO . 12, 1967 to discuss the principle of joint and cooperative basis , where it was said that the cooperative principle is familial and kegotong - royongan , sednagkan the basic joints koperasdi of which included voluntary membership , distribution of net income is set according to the individual - each member , interest on capital restrictions and so on , which all this by ICA categorized as Cooperative Principles. ICA Session in 1966 formulated the principle - the principle of cooperation , broken down as follows :

• Membership cooperative openly without any restriction made - for ( Open and voluntarily membership)
• Leadership that democracy on the basis of one person one vote ( Democratic control - one member one vote )
• Capital received bunag limited , and even then if there is ( Limited interest of capital )
• SHU divided into three :

1. Most of the backup
2. Most of the people
3. Some to be distributed back to the members in accordance with their services - each

• All cooperatives must implement continuous education ( Promotion of Education )
• Cooperative movement should carry out close cooperation , both at the regional , national , international maupu ( Intercooperative network )

6 . Principle - the principle of cooperative Indonesiao According to the Act - Act 12 Yahun 1967If seen from the history of legislation - Indonesian cooperatives invitation , since Indonesia's independence there were four laws - laws regarding cooperatives , namely :

1. Legislation No. . 79 of 1958 on cooperative societies
2. Legislation No. . 14 of 1965
3. Legislation No. . 12 of 1967 on the main points of cooperatives
4. Legislation No. . 25 of 1992 on cooperatives

Principle - the principle or joints - joints cooperative basis under law - No. . 12, 1967, are as follows

1. Its membership is voluntary and open to any citizen of Indonesia
2. Member Meeting is the highest authority as a reflection of democracy in the cooperative
3. SHU division is set according to individual services - each member
4. Interest on capital restrictions
5. Develop the welfare of its members in particular and society in general
6. Businesses and ketatalaksanaannya is open
7. Self , swakarta , and self-sufficiency as a matter of basic principle of self -confidence

o According to the Legislation No. . 25 of 1992Principle - the principle according to Legislation No. . 1992 25 Article 5 and the current in Indonesia is the cooperative principle is as follows :

1. Membership is voluntary and open
2. The management is done in a democratic
3. The division of the balance of the ( SHU ) was fairly comparable to the size of their business services - each member ( the member's share of the cooperative )
4. Provision of fringe benefits to the limited capital
5. Self-reliance
6. Education cooperative
7. Cooperation among cooperatives

sources :1 . http://id.shvoong.com/social-sciences/economics/2167107-pengertian-koperasi/2 .3 . http://id.wikipedia.org/wiki/Koperasi4 . E -book Univ . Gunadarma

COOPERATION

A. UNDERSTANDING COOPERATION
     Explanation of the 1945 Constitution states that the building business in accordance with the Indonesian national identity is cooperative . Cooperative is an economic movement that is run based on the principle of kinship . the core of the cooperative is cooperative , ie cooperation among members and administrators in order to realize the welfare of its members and the community as well as build the national economy . As an economic movement , the cooperative is not only owned by the rich but also owned by the people of Indonesia without exception .Here is a cooperative basis underlying the Indonesian cooperative activities in Indonesia.

    · Platform idiil ( Pancasila )
    · Mental Platform ( Faithful friend and self awareness )
    · Structural Basis and motion (UUD 1945 Article 33 Paragraph 1 )
Cooperatives are also organized movement which is driven by ideals - ideals people reaching advanced society , just and prosperous as mandated by the 1945 Constitution, particularly Article 33 paragraph ( 1 ) which states that :" The economy is structured as a joint venture based on the principle of kinship " . And " woke up in accordance with the company that is co-operative " . Encouraged ideals - ideals that the people , law - law on cooperatives No. . 25 of 1992 states that in addition to cooperative enterprises are also popular economic movement .Some definitions cooperative obtained from various sources , as follows :a. According to the definition Cooperative ILO (International Labour Organization )
    A more detailed definition of cooperatives and international impact is given by the ILO as follows :" Cooperative defined as an association of persons usually of limited means , who have voluntarily joined together to Achieve a common economic end thorough the formation of a democratically controlled business organization , making equitable contribution to the capital required and accepting a fair share of risk and benefits of undertaking " .In the ILO definition , there are 6 elements contained in the cooperative as follows :

    · Cooperative is a gathering of people - people ( Association of persons) .
    · Merger person - the person based on volunteerism ( voluntarily joined together ) .
    · There are economic objectives to be achieved ( to Achieve a common economic end ) .
    · Cooperative is an organization established businesses ( enterprises ) are monitored and controlled democratically ( formation of a democratically controlled business organization )
    · There is a fair contribution to the capital required ( making equitable contribution to the capital required)
    · Members of the cooperative receives the risks and benefits are balanced ( Accepting a fair share of the risk and benefits of the undertaking ) .
b . According to the definition Cooperative Chaniago
    Drs . Arifinal Chaniago (1984 ) in his book Indonesian Cooperatives provide a definition , " Cooperative is an association made ​​up of people - the person or legal entity that provides freedom in and out as members of the family work together to run the business to enhance the physical well-being of its members " .c . Definition of Cooperative According to Hatta
    According to Hatta , to be called cooperatives , something the organization is at - least 4 must implement the principle . Principle - the principle is :1 . It may not be sold and dikedaikan goods - fakes2 . price of the goods must be equal to the market price of the local3 . Size must be correct and guaranteed4 . Sale and purchase with cash . Credit banned for moving the hearts of people to buy beyond their ability .d . According to the definition Cooperative Munkner
    Munkner defines a cooperative as an organization help - help that running " urusniaga " is set , that based on the concept of help - help . Activity in urusniaga only - aim eyes economics , not social as conceived gotong - royong .e . According to the definition of the Cooperative Act - Act No. . 25 of 1992
    Act - Act No. . 25, 1992, gives the definition of " cooperative is a business entity consisting of people - individuals or legal entities that bases its activities on the basis of economic cooperation as well as the people's movement is based on the principle of the family " .Based on the limitations of cooperatives , cooperative Indonesia contains 5 elements as follows :

    · Cooperatives are business entities ( Business Enterprise )
    · Cooperative is a collection of people - people and or bodies - legal entity cooperative
    · Indonesian Cooperative is a cooperative that works based on " principle - the principle of cooperation "
    · Cooperative Indonesia is the " People's Economic Movement " .
    · Indonesian Cooperatives " based on the principle of kinship "
f . According to Dr. definition Cooperative . Fay
   Dr. . Fay in 1908 provides a definition , " Cooperative is an association * with goal attempt with which consists of those who are weak and labored with a zeal not always think of themselves such that each - each capable of carrying out its obligations as a member and receive benefits comparable to those opportunities the organization " .g.Definisi Cooperative According to Calvert
   Calvert in his book The Law and Principles Of Cooperation provides a definition , " Cooperatives are organizations of people - people whose desire is voluntary as humans on the basis of unity to achieve their goals - each " .h . According to the definition of Cooperatives ICA ( International Cooperation allience )
    ICA in his book " The Cooperative Principles " by PE Weraman provides the following definition : " Cooperatives are a collection of people - the person or legal entity that aims to improve socio-economic needs of its members to meet with the members help each other with each other by way of limiting profits , the business should be based on the principle - the principle of cooperation " .i . According to Prof. definition Cooperative . Marvin , A. Schaars .
   Prof.Marvin , A. Schaars , a professor from the University of Wisconsin , Madison USA , gives the definition of " A Coorperative is a voluntary business is owned and controlled by the member patrons , and operated for them and by them an a non- profit or cost basis " . Which means , " Cooperative is an entity that voluntarily owned and controlled by members who are also its customers and operated by them and for them on a nonprofit basis or on the basis of cost " .j . Under the definition of Cooperatives - Cooperatives Act India
   Act - Indian Cooperative Act 1904 which was renewed in 1912 provides a definition , " Cooperatives are community organization or group of people - those who aim to increase revenues or seeking economic needs of its members in accordance with the principle - the principle of co-operative " .
ELEMENTS OF COOPERATIONElements - elements that exist in the organization of cooperatives in general is related to membership , meeting members , supervisors and managers .a. membership CooperativeCooperative membership includes one of the elements that determine the cooperative organization . Without members , the cooperative may not clear up , let alone operate. Therefore, the position of members in the cooperative law is a necessity and as a consequence the members of the public have a right and obligation .Related to cooperative membership stipulated in Article 17 legislation - Law No. 25 of 1992 on cooperatives that mention 1 ) Members of the cooperative is the owner and user services cooperatives ; 2 ) Membership Cooperative entered into a register of members. In kedudukanya as owners , members of cooperatives 1 ) is a cooperative financier contained and therefore must contribute capital to the cooperative , in accordance with the corresponding provisions in the articles of association / bylaws and member meetings or decisions ; 3 ) keep an eye on everything that is done by cooperatives so as not to deviate from the decision - a decision that set by the members and for the security of the capital invested by the members to the cooperative .In his capacity as a service user or customer of the cooperative , members must participate actively in the activities of the cooperative effort . Kegiata essentially a cooperative venture activities decided by the members and organized for the benefit of its own members .Further proof of ownership in the cooperative member plaksanaan realized with the obligation to pay principal savings are evidenced in the form of a certificate . The provisions clarify understanding cooperative membership , if compared, for example , the notion of membership in clubs / community organizations , or foundations , or limited liability company that is not familiar with the term members , but using shareholder understanding . On the basis of the cooperative members is raw or normative . With the terms and understanding that , then basically cooperative members are active in exercising the rights and obligations , either as owner or as a cooperative service users . This is different from , for example, shareholders in a limited liability company or a member of the community association , which is generally passive .Legal position of the cooperative members as referred to above , the member strength , stability , protection and security for those who are or who will become members of the cooperative . They become members of the cooperative with full awareness and not participate - along or as forced or as if - if required by the other party . Consciousness is realized by meeting the membership requirements as stipulated in the articles of association / cooperative household budget is concerned . It also means that members bind themselves to the cooperative under the civil law as a covenant . With the entry into force of this agreement , both parties ( members and cooperatives ) have the same rights and voice , one member one vote . Similarly, the assertion that cooperative membership can not be transferred , because the starting point is the cooperative membership , not capital . Than has been described in advance , then the membership is a special identity on which to base or a solid foundation for a cooperative organization .b . Meeting of Members CooperativeMeeting members of the cooperative is an organization or institution , not just a meeting forum . Meeting of members is one of the co-operative organizations . And therefore represent an organizational structure cooperative institutions . Meeting of members of the legal position is affirmed in Article 22 of Law - Law No. 25 of 1992 on cooperatives , which states 1 ) members 'meeting is the highest authority in the cooperative ; 2 ) members' meeting was attended by members of the implementation provided for in the articles of association . With these provisions is clear that understanding the term meeting of members have the functions, powers , rules , and regulations , the terms of which are binding , but instead became his strength . Meeting of members as the highest authority in the cooperative have accrued a very decisive , authoritative and source of any decisions or actions taken by the other co-operative organizations and the managers of the cooperative effort . Discretion and decision taken by the meeting of members must be adhered to and is binding on all members , administrators , supervisors and managers of the cooperative effort . That means that the position or the force of law to determine members' meeting and the deeds of the law due to the cooperative , in conjunction with members and other parties / entities other . Functions and powers of the crucial meeting of the institute aggota to bring some sort kedudukkanannya legislature . This is affirmed in Article 23 of Law - Law No. 25 of 1992 on perkoprasian which states that members' meeting set 1 ) basic budget 2 ) public policy in the field of organization , management and cooperative effort 3 ) the selection , appointment , dismissal of administrators and supervisors 4 ) work plan , plan of income and expenditure as well as the ratification of the cooperative financial statements 5 ) ratification of the board accountability in the execution of their duties 6 ) division of net income 7 ) Merger , consolidation , division and dissolution of cooperatives .c . Cooperative ManagementCooperative management is a set of cooperative organization is an institution / body structural organization of cooperatives . Position as the holder of the power of the board meeting of members have the duty and authority established by law - law number 25 of 1992 on perkoperasiaan , articles of association and by-laws and other regulations in force and it was decided by a meeting of members . In Article 29, paragraph 2 of Law - Law No. 25 of 1992 on cooperatives stated that the committee was meeting members of the power holders , as well as in article 30 of them also mentioned that 1 ) the board is responsible for managing the cooperative and its 2 ) authorized to represent the cooperative board in and out of court .With the provisions of Khilafat committee member meeting and the decision to manage the organization and cooperative effort . Duties and powers of the board are carried out activities as an executive agency and has its own identity . On that basis , the terms and understanding and cooperative management is a normative standard .d . Supervisory CooperationSupervisor on a cooperative organization is one of the co-operative organization , and therefore represent an institution / body structural organization of cooperatives . Members undertaking supervisor to supervise the implementation of the policy and management of the cooperative , the Board's decision and other regulations established and applied in a cooperative .The main function of the supervisor is to secure a decision meeting of members , the articles of association / cooperative bylaws , the Board's decision and other regulations that apply in the cooperative in question . Besides that, it also protects the interests of members and the cooperative of arbitrariness and irregularities committed by pegurus and or managers .Position as a watchdog agency with the task of control , authority and responsibility specifically indicate its own identity . Therefore, the term and the supervisory pngertian cooperative organization is raw and normative , which can be aligned with the commissioners on the limited liability company . Besides having the duties, authority and responsibilities , supervisors also have a legal obligation and therefore may be subject to legal sanctions as stipulated in the regulations where the law - laws . BASIS OF COOPERATION .
Overview About Cooperatives cooperative legal basis is Article 33 paragraph ( 1 ) of the Constitution of the Republic of Indonesia 1945 base ( 1945 N Constitution ) and the Law Number 25 Year 1992 on Cooperatives.Legal Basics Cooperative Indonesia :

    Law . 25 of 1992 on Cooperatives .
    Government Regulation no . 4 , 1994 on Terms and Procedures for Approval of Deed of Establishment and Amendment Cooperative .
    Government Regulation no . 17 of 1994 on Cooperative by Government Liquidation
    Government Regulation no . 9 of 1995 on the Implementation of Cooperative Savings and Loans
    Government Regulation no . 33 of 1998 on Capital Investment in Cooperatives .
    Decree of the State Minister of Cooperatives and No. PPK . 36/Kep/MII/1998 on Guidelines for Merger and Consolidation of Cooperatives
    Decree of the State Minister of Cooperatives and No. PKM . 19/KEP/Meneg/III/2000 about institutional guidelines and Cooperative Enterprises
    Ministerial Regulation No. . 01 of 2006 on Guidelines for Implementation of the Establishment , Approval and Amendment Deed Cooperative Association .
Cooperative foundations can be divided into three (3 ) terms , among others :

    Cooperative idiil foundation Indonesia is Pancasila .
    Structurally runway and runway motion Cooperative Indonesia is Article 33 paragraph ( 1 ) of the Constitution of the Republic of Indonesia in 1945 ( N 1945 Constitution ) .
    Cooperative Mental foundation of solidarity and consciousness is impersonal . Indonesia is the legal basis of Cooperative Act No. 25 of 1992 on Cooperatives . This law was passed in Jakarta on October 21, 1992 , signed by President Suharto , and was published in the State Gazette No. 116 of 1992 .
Cooperative Indonesia under Law no . 25 In 1992, a cooperative entity regarded by law as a company . Which are formed by its members to conduct business activities and support the economic interests of its members .Cooperative principles in the Law. 25 of 1992 on Cooperatives , as follows :

    Democratically run cooperative management
    Distribution of net income in accordance with the fair held services in members selling
    Cooperatives must be independent
    Remuneration provided is limited to the capital .
Based on Law no. 12 In 1967, the cooperative is a democratic organization is social , its members , including those in the economic system is a joint effort and berazazkan on kinship , therefore cooperatives in Indonesia are protected by legal entities that have been established.

KOPERASI

                                                            

A. PENGERTIAN KOPERASI

     Penjelasan UUD 1945 menyatakan bahwa bangunan usaha yang sesuai dengan kepribadian bangsa indonesia adalah koperasi. Koperasi merupakan gerakan ekonomi rakyat yang dijalankan berdasarkan asas kekeluargaan. inti dari koperasi adalah kerja sama, yaitu kerja sama diantara anggota dan para pengurus dalam rangka mewujudkan kesejahteraan anggota dan masyarakat serta membangun tatanan perekonomian nasional. Sebagai gerakan ekonomi rakyat, koperasi bukan hanya milik orang kaya melainkan juga milik oleh seluruh rakyat Indonesia tanpa terkecuali.

Berikut ini adalah landasan koperasi Indonesia yang melandasi aktifitas koperasi di Indonesia.

• · Landasan Idiil ( pancasila )
• · Landasan Mental ( Setia kawan dan kesadaran diri sendiri )
• · Landasan Struktural dan gerak ( UUD 1945 Pasal 33 Ayat 1 )

Koperasi adalah juga gerakan yang terorganisasi yang didorong oleh cita – cita rakyat mencapai masyarakat yang maju, adil dan makmur seperti yang diamanatkan oleh UUD 1945 khususnya pasal 33 ayat (1) yang menyatakan bahwa :

“Perekonomian disusun sebagai usaha bersama berdasar atas asas kekeluargaan”. Dan “bangun perusahaan yang sesuai dengan itu ialah koperasi”. Karena dorongan cita – cita rakyat itu, undang – undang tentang perkoperasian No. 25 Tahun 1992 menyatakan bahwa koperasi selain badan usaha juga adalah gerakan ekonomi rakyat.

Beberapa definisi koperasi yang didapatkan dari berbagai sumber, sebagai berikut :

a. Definisi Koperasi Menurut ILO ( International Labour Organization )

    Definisi koperasi yang lebih detail dan berdampak internasional diberikan oleh ILO sebagai berikut :

“Cooperative defined as an association of persons usually of limited means, who have voluntarily joined together to achieve a common economic end thorough the formation of a democratically controlled business organization, making equitable contribution to the capital required and accepting a fair share of risk and benefits of undertaking”.

Dalam definisi ILO tersebut, terdapat 6 elemen yang dikandung koperasi sebagai berikut :

• · Koperasi adalah perkumpulan orang – orang ( Association of persons ).
• · Penggabungan orang – orang tersebut berdasar kesukarelaan ( Voluntarily joined together ).
• · Terdapat tujuan ekonomi yang ingin dicapai ( to achieve a common economic end ).
• · Koperasi yang dibentuk adalah satu organisasi bisnis ( badan usaha ) yang diawasi dan dikendalikan secara demokratis ( formation of a democratically controlled business organization )
• · Terdapat kontribusi yang adil terhadap modal yang dibutuhkan ( making equitable contribution to the capital required )
• · Anggota koperasi menerima resiko dan manfaat secara seimbang ( Accepting a fair share of the risk and benefits of the undertaking ).

b. Definisi Koperasi Menurut Chaniago

    Drs. Arifinal Chaniago (1984) dalam bukunya Perkoperasian Indonesia memberikan definisi, “Koperasi adalah suatu perkumpulan yang beranggotakan orang – orang atau badan hukum yang memberikan kebebasan masuk dan keluar sebagai anggota dengan bekerja sama secara kekeluargaan menjalankan usaha untuk mempertinggi kesejahteraan jasmaniah para anggotanya”.

c. Definisi Koperasi Menurut Hatta

    Menurut Hatta, untuk disebut koperasi, sesuatu organisasi itu setidak – tidaknya harus melaksanakan 4 asas. Asas – asas tersebut adalah :

1. Tidak Boleh dijual dan dikedaikan barang – barang palsu

2. harga barang harus sama dengan harga pasar setempat

3. Ukuran harus benar dan dijamin

4. Jual beli dengan Tunai. Kredit dilarang karena menggerakan hati orang untuk membeli diluar kemampuannya.

d. Definisi Koperasi Menurut Munkner

    Munkner mendefinisikan koperasi sebagai organisasi tolong – menolong yang menjalankan “urusniaga” secara kumpulan, yang berazaskan konsep tolong – menolong. Aktivitas dalam urusniaga semata – mata bertujuan ekonomi, bukan social seperti yang dikandung gotong – royong.

e. Definisi Koperasi Menurut Undang – Undang No. 25 Tahun 1992

    Undang – undang No. 25 tahun 1992, memberikan definisi “Koperasi adalah badan usaha yang beranggotakan orang – orang atau badan hukum koperasi yang melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasar atas asas kekeluargaan”.

Berdasarkan batasan koperasi, koperasi Indonesia mengandung 5 unsur sebagai berikut :

• · Koperasi adalah badan usaha ( Business Enterprise )
• · Koperasi adalah kumpulan orang – orang dan atau badan – badan hokum koperasi
• · Koperasi Indonesia adalah koperasi yang bekerja berdasarkan “prinsip – prinsip koperasi”
• · Koperasi Indonesia adalah “Gerakan Ekonomi Rakyat”.
• · Koperasi Indonesia “berazaskan kekeluargaan”

f. Definisi Koperasi Menurut Dr. Fay

   Dr. Fay pada tahun 1908 memberikan definisi, “Koperasi adalah suatu perserikatan dngan tujuan berusaha bersama yang terdiri atas mereka yang lemah dan diusahakan selalu dengan semangat tidak memikirkan diri sendiri sedemikian rupa, sehingga masing – masing sanggup menjalankan kewajibannya sebagai anggota dan mendapat imbalan sebanding dengan kesempatan mereka terhadap organisasi”.

g.Definisi Koperasi Menurut Calvert

   Calvert dalam bukunya The Law and Principles Of Cooperation memberikan definisi, “Koperasi adalah organisasi orang – orang yang hasratnya dilakukan secara sukarela sebagai manusia atas dasar kesatuan untuk mencapai tujuan masing – masing”.

h. Definisi Koperasi Menurut ICA ( International Cooperation Allience )

    ICA dalam bukunya “The Cooperative Principles” karangan P.E. Weraman memberikan definisi sebagai berikut, “ Koperasi adalah kumpulan orang – orang atau badan hokum yang bertujuan untuk perbaikan social ekonomi anggotanya dengan memenuhi kebutuhan anggotanya dengan jalan saling membantu antara satu dengan yang lainnya dengan cara membatasi keuntungan, usaha tersebut harus didasarkan atas prinsip – prinsip koperasi”.

i. Definisi Koperasi Menurut Prof. Marvin, A. Schaars.

   Prof.Marvin, A. Schaars, seorang guru besar dari University Of Wisconsin, Madison USA, memberikan definisi “A Coorperative is a business voluntary owned and controlled by is member patrons, and operated for them and by them an a non profit or cost basis”. Yang artinya, “Koperasi adalah suatu badan usaha yang secara suka rela dimiliki dan dikendalikan oleh anggota yang adalah juga pelanggannya dan dioperasikan oleh mereka dan untuk mereka atas dasar nirlaba atau atas dasar biaya”.

j. Definisi Koperasi Menurut Undang – undang Koperasi India

   Undang – undang Koperasi India tahun 1904 yang diperbaharui pada tahun 1912 memberikan definisi, “Koperasi adalah organisasi masyarakat atau kumpulan orang – orang yang bertujuan untuk meningkatkan pendapatan atau mengusahakan kebutuhan ekonomi para anggotanya sesuai dengan prinsip – prinsip koperasi”.

UNSUR-UNSUR KOPERASI

Unsur – unsur yang ada dalam organisasi koperasi pada umumnya adalah menyangkut keanggotaan, rapat anggota, pengawas dan pengelola.

a.      Keanggotaan Koperasi

Keanggotaan koperasi termasuk salah satu unsur yang menentukan dalam organisasi koperasi. Tanpa anggota, jelas tidak mungkin koperasi berdiri, apalagi melaksanakan usahanya. Karena itu, kedudukan anggota dalam koperasi secara hukum adalah suatu keharusan dan sebagai konsekuensinya anggota tersebut memiliki hak serta kewajiban umum.

Berkaitan dengan keanggotaan koperasi ditegaskan dalam pasal 17 undang – undang nomor 25 tahun 1992 tentang perkoperasian yang menyebutkan 1) Anggota koperasi adalah pemilik dan sekaligus pengguna jasa koperasi; 2) Keanggotaan koperasi dicatat dalam buku daftar anggota. Dalam kedudukanya sebagai pemilik, anggota koperasi 1) adalah pemodal koperasi dank arena itu harus memberikan kontribusi modalnya kepada koperasi, sesuai dengan ketentuan sesuai dalam anggaran dasar/anggaran rumah tangga dan atau keputusan rapat anggota; 3) mengawasi segala sesuatu yang dilakukan oleh koperasi agar tidak menyimpang dari keputusan – keputusan yang ditetapkan oleh anggota dan demi pengamanan terhadap modal yang ditanam oleh anggota ke dalam koperasi.

Dalam kedudukannya sebagai pengguna jasa atau pelanggan dari koperasinya, anggota harus berpartisipasi aktif dalam kegiatan usaha koperasi. Kegiata usaha koperasi pada dasarnya adalah kegiatan yang diputuskan oleh anggota dan diselenggarakan untuk kepentingan anggota sendiri.

Selanjutnya dalam koperasi bukti kepemilikan anggota diwujudkan dengan plaksanaan kewajiban membayar simpanan pokok yang dibuktikan dalam bentuk sertifikat. Ketentuan tersebut memperjelas pengertian keanggotaan koperasi, jika dibandingkan dengan misalnya, pengertian keanggotaan pada perkumpulan/organisasi masyarakat, atau yayasan, atau perseroan terbatas yang tidak mengenal istilah anggota, tetapi menggunakan pengertian pemegang saham. Atas dasar itu anggota koperasi adalah baku atau normatif. Dengan istilah dan pengertian tersebut, maka pada dasarnya anggota koperasi adalah aktif dalam melaksanakan hak dan kewajibannya, baik sebagai pemilik maupun sebagai pengguna jasa koperasi. Hal itu berbeda dengan, misalnya pemegang saham pada perseroan terbatas atau anggota pada perkumpulan masyarakat, yang umumnya pasif.

Kedudukan hukum anggota koperasi sebagaimana dimaksud diatas, member kekuatan, kemantapan, perlindungan dan rasa aman bagi mereka yang sudah atau yang akan menjadi anggota koperasi. Mereka menjadi anggota koperasi dengan kesadaran penuh dan bukan ikut – ikutan atau karena terpaksa atau seolah – olah diwajibkan oleh pihak lain. Kesadaran tersebut diwujudkan dengan memenuhi persyaratan keanggotaan tersebut sebagaimana diatur dalam anggaran dasar / anggaran rumah tangga koperasi yang bersangkutan. Hal ini dapat diartikan pula bahwa anggota mengikat diri dengan koperasi yang menurut hukum perdata tersebut sebagai perjanjian. Dengan berlakunya perjanjian ini, maka kedua belah pihak ( anggota dan koperasi ) mempunyai hak dan suara yang sama, satu anggota satu suara. Demikian pula penegasan bahwa keanggotaan koperasi tidak dapat dipindah tangankan, karena titik tolak keanggotaan koperasi adalah orang, bukan modal. Daripada yang telah dijelaskan dimuka, maka mengenai keanggotaan ini merupakan identitas khusus yang menjadi dasar atau pondasi yang kokoh bagi suatu organisasi koperasi.

b.      Rapat Anggota Koperasi

Rapat anggota dalam koperasi merupakan suatu lembaga atau institusi, bukan sekedar forum rapat. Rapat anggota adalah salah satu perangkat organisasi koperasi. Dan karenanya merupakan suatu lembaga struktur organisasi koperasi. Kedudukan rapat anggota secara hukum ditegaskan dalam pasal 22 Undang – undang nomor 25 tahun 1992 tentang perkoperasian, yang menyebutkan 1) rapat anggota merupakan pemegang kekuasaan tertinggi dalam koperasi; 2) rapat anggota dihadiri oleh anggota yang pelaksanaanya diatur dalam anggaran dasar. Dengan ketentuan tersebut jelas bahwa istilah pengertian rapat anggota memiliki fungsi, wewenang, aturan main, dan tata tertib, yang ketentuannya bersifat mengikat, namun justru menjadi kekuatan dirinya. Rapat anggota sebagai pemegang kekuasaan tertinggi dalam koperasi mempunyai kedudukan yang sangat menentukan, berwibawa dan sumber dari segala keputusan atau tindakan yang dilaksanakan oleh perangkat organisasi koperasi lainnya dan para pengelola usaha koperasi. Kebijaksanaan dan keputusan yang ditetapkan oleh rapat anggota harus ditaati dan mengikat semua angota, pengurus, pengawas dan pengelola usaha koperasi. Hal itu berarti bahwa kedudukan atau kekuatan hukum  rapat anggota menentukan segala perbuatan dan akibat hukum yang dilakukan koperasi, dalam hubungannya dengan anggota dan pihak lain/badan usaha lain. Fungsi dan wewenang yang sangat menentukan tersebut membawa lembaga rapat aggota kepada kedudukkanannya semacam lembaga legislatif. Hal ini ditegaskan dalam pasal 23 undang – undang nomor 25 tahun 1992 tentang perkoprasian yang menyebutkan bahwa rapat anggota menetapkan 1) anggaran dasar 2) kebijakan umum dibidang organisasi, manajemen dan usaha koperasi 3) pemilihan, pengangkatan, pemberhentian pengurus dan pengawas 4) rencana kerja, rencana anggaran pendapatan dan belanja koperasi serta pengesahan laporan keuangan 5) pengesahan pertanggung jawaban pengurus dalam pelaksanaan tugasnya 6) pembagian sisa hasil usaha 7) Penggabungan, peleburan, pembagian dan pembubaran koperasi.

c.       Pengurus Koperasi

Pengurus koperasi adalah satu perangkat organisasi koperasi yang merupakan suatu lembaga/badan structural organisasi koperasi. Kedudukan pengurus sebagai pemegang kuasa rapat anggota memiliki tugas dan wewenang yang ditetapkan oleh undang – undang nomor 25 tahun 1992 tentang perkoperasiaan, anggaran dasar dan anggaran rumah tangga serta peraturan lainnya yang berlaku dan diputuskan oleh rapat anggota. Dalam pasal 29 ayat 2 undang – undang nomor 25 tahun 1992 tentang perkoperasian disebutkan bahwa pengurus merupakan pemegang kuasa rapat anggota, serta dalam pasal 30 diantaranya juga disebutkan bahwa 1) pengurus bertugas mengelola koperasi dan usahanya 2 ) pengurus berwenang mewakili koperasi didalam dan diluar pengadilan.

Dengan ketentuan tersebut pengurus mengemban amanat dan keputusan rapat anggota untuk mengelola organisasi dan usaha koperasi. Tugas dan wewenang yang dilakukan pengurus merupakan pelaksanaan kegiatan sebagai lembaga eksekutif dan memiliki identitas sendiri. Atas dasar itu, maka istilah dan pengertian pengurus koperasi adalah baku dan normative.

d.   Pengawas Koperasi

Pengawas pada organisasi koperasi adalah salah satu perangkat organisasi koperasi, dan karenanya merupakan suatu lembaga / badan structural organisasi koperasi. Pengawas mengemban amanat anggota untuk melaksanakan pengawasan terhadap pelaksanaan kebijaksanaan dan pengelolaan koperasi, keputusan pengurus dan peraturan lainnya yang ditetapkan dan berlaku dalam koperasi.

Fungsi utama pengawas adalah mengamankan keputusan rapat anggota, ketentuan anggaran dasar / anggaran rumah tangga koperasi, keputusan pengurus dan peraturan lainnya yang berlaku dalam koperasi yang bersangkutan. Disamping itu, juga melindungi kepentingan anggota dan koperasi dari kesewenangan dan penyimpangan yang dilakukan oleh pegurus dan atau pengelola.

Kedudukan pengawas sebagai lembaga kontrol dengan tugas, wewenang dan tanggung jawab khusus menunjukan identitas tersendiri. Karena itu, istilah dan pngertian pengawas dalam organisasi koperasi adalah baku dan normative, yang dapat disejajarkan dengan dewan komisaris pada perseroan terbatas. Disamping mempunyai tugas, wewenang dan tanggung jawab, pengawas juga mempunyai kewajiban hukum dan karenanya dapat terkena sanksi hukum sebagai mana diatur dalam peraturan undang – undang.                                                                                                                                                                                         DASAR-DASAR KOPERASI.

Tinjauan Umum Tentang Koperasi Dasar hukum koperasi adalah Pasal 33 ayat (1) Undang-Undang dasar Negara Republik Indonesia 1945 (UUD N RI 1945) dan UndangUndang Nomor 25 Tahun 1992 Tentang Perkoperasian.

Dasar-dasar Hukum Koperasi Indonesia :

1. Undang-undang No. 25 Tahun 1992 tentang Perkoperasian.
2. Peraturan Pemerintah No. 4 tahun 1994 tentang Persyaratan dan Tata Cara Pengesahan Akta Pendirian dan Perubahan Anggaran Dasar Koperasi.
3. Peraturan Pemerintah No. 17 tahun 1994 tentang Pembubaran Koperasi oleh Pemerintah
4. Peraturan Pemerintah No. 9 tahun 1995 tentang Pelaksanaan Kegiatan Simpan Pinjam oleh Koperasi
5. Peraturan Pemerintah No. 33 tahun 1998 tentang Modal Penyertaan pada Koperasi.
6. Surat Keputusan Menteri Negara Koperasi dan PPK No. 36/Kep/MII/1998 tentang Pedoman Pelaksanaan Penggabungan dan Peleburan Koperasi
7. Surat Keputusan Menteri Negara Koperasi dan PKM No. 19/KEP/Meneg/III/2000 tentang Pedoman kelembagaan dan Usaha Koperasi
8. Peraturan Menteri No. 01 tahun 2006 tentang Petunjuk Pelaksanaan Pembentukan, Pengesahan Akta Pendirian dan Perubahan Anggaran Dasar Koperasi.

Landasan-landasan koperasi dapat di bagi menjadi 3 (tiga) hal, antara lain :

1. Landasan Idiil Koperasi Indonesia adalah Pancasila.
2. Landasan Strukturil dan landasan gerak Koperasi Indonesia adalah Pasal 33 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 (UUD N RI 1945).
3. Landasan Mental Koperasi adalah setia kawan dan kesadaran berpribadi. Dasar hukum Koperasi Indonesia adalah UU Nomor 25 Tahun 1992 tentang Perkoperasian. UU ini disahkan di Jakarta pada tanggal 21 Oktober 1992, ditandatangani oleh Presiden RI Soeharto, dan diumumkan pada Lembaran Negara RI Tahun 1992 Nomor 116.

Koperasi Indonesia berdasarkan UU No. 25 tahun 1992, koperasi suatu badan usaha yang dipandang oleh undang-undang sebagai suatu perusahaan. Dimana dibentuk oleh anggota-anggotanya untuk melakukan kegiatan usaha dan menunjang kepentingan ekonomi anggotanya.

Prinsip koperasi dalam UU No. 25 tahun 1992 mengenai Perkoperasian, sebagai berikut :

• Pengelolaan koperasi dijalankan secara demokrasi
• Pembagian sisa hasil usaha dilaksanakan secara adil sesuai dengan jasa yang di jual anggotanya
• Koperasi harus bersifat mandiri
• Balas jasa yang diberikan bersifat terbatas terhadap modal.

Berdasarkan UU No. 12 tahun 1967, koperasi merupakan organisasi kerakyatan bersifat sosial, anggotanya orang-orang yang termasuk dalam tatanan ekonomi bersifat usaha bersama dan berazazkan pada kekeluargaan, maka dari itu koperasi di Indonesia di lindungi oleh badan hukum yang telah ditetapkan.