Cooperative is a business entity consisting of the persons or legal entities with the bases cooperative activities based on the principle of cooperative movement as well as the people's economy based on the principle of kinship. Cooperative aims to provide welfare for its members.
Based on such understanding, which can become members of the cooperative are:
Individuals, that is, those who voluntarily become members of cooperatives;
Cooperative legal entity, which is a cooperative that are members of cooperatives who have a broader scope.
In the Statement of Financial Accounting Standard (SFAS) No. 27 (Revised 1998), stated that the main characteristic that distinguishes cooperative with other business entities, namely the cooperative members have a dual identity. Dual identity mean members of the cooperative is the owner and user of cooperative services.
Generally, cooperatives are controlled jointly by all members, where each member has equal voting rights in every decision taken by the cooperative. Cooperative sharing of the benefits (usually called Time Results of Operations or SHU) is usually calculated based on the share of such member in the cooperative, for example by conducting a large dividend based on purchases or sales made by the member.
Cooperative Principle
According to Law no. 25 of 1992 Article 5 mentioned the cooperative principles, namely:
Saving and Credit Cooperatives
are cooperatives engaged in savings and loan
Consumer Cooperatives
member cooperative customers by running a sale and purchase operations selling consumer goods
Producers Cooperative
member cooperatives of small entrepreneurs (SMEs) with running the procurement of raw and auxiliary materials for its members.
Marketing Cooperatives
cooperative that runs the sales activities of products / services cooperatives or members
Cooperative Services
Cooperatives engaged in other service businesses.
Sources of Capital Cooperative
As with any other form of legal entity, to run its business activities of cooperatives require capital. The cooperative capital consists of Equity and Loan Capital.
Equity includes capital sources as follows:
Principal Deposits
Deposits principal is the amount of money that must be paid by members to the cooperative at the time of entry into membership. Principal savings can not be taken back during the relevant still a member of the cooperative. Deposits principal amount equal to each member.
Compulsory Deposits
Deposit required is a certain amount of deposits that must be paid by members to the cooperative within a certain time and opportunity, for example every month with the same amount of savings for each month. Deposits shall not be taken back during the relevant still a member of the cooperative.
Reserve fund
Reserve fund is a sum of money obtained from the allowance balance of business, which was intended for capital accumulation, distribution to the members who came out of the membership of cooperatives, and cooperatives to cover losses if necessary.
Grant
Grant is a sum of money or capital goods that can be valued by money received from other parties who are grant / gift and not binding.
As for Loan Capital Cooperative comes from the parties as follows:
Members and prospective members
Other cooperatives and / or members who constituted with the cooperation agreement antarkoperasi
Banks and other financial institutions made in accordance with the provisions of laws and regulations applicable perudang
The issuance of bonds and other debt that carried out under the provisions of the legislation in force
Another source of legitimate
Establishment of the Cooperative Mechanism
Establishment of cooperative mechanism consists of several stages:
First is the collection of members, because to run a cooperative requires a minimum of 20 members.
Second, the members will hold a meeting of members, to conduct the election of the cooperative (chairman, secretary, and treasurer).
After that, the cooperative must plan for statutes and household cooperatives.
Then ask for permission from the state.
Only then can run the cooperative and good and right.
History of Cooperative Movement
Cooperative movement was initiated by Robert Owen (1771-1858), who applied the first time in the business of cotton spinning mill in New Lanark, Scotland.
Cooperative movement was developed further by William King (1786-1865) - by establishing a cooperative store in Brighton, England. On May 1, 1828, King published a monthly publication called The Cooperator, which contains a variety of ideas and practical suggestions on managing the shop using cooperative principles.
Cooperative eventually evolved in other countries. In Germany, also stands cooperative that uses the same principles with the cooperative made in England. Cooperatives in the United Kingdom was founded by Charles Foirer, Raffeinsen, and Schulze Delitch. In France, Louis Blanc establish production cooperatives on the quality of goods. In Denmark Father Christiansone set up agricultural cooperatives.
The cooperative movement in Indonesia
Cooperatives were introduced in Indonesia by R. Aria Wiriatmadja in Purwokerto, Central Java in 1896. He founded the Credit Union with the aim of helping people who indebted to loan sharks. Cooperatives are then grown rapidly and eventually imitated by Boedi Oetomo and SDI.
The Dutch are worried about the cooperative will be a place of center of resistance, issued Law no. 431 in 19 whose contents are:
Must pay at least 50 guilders to establish cooperative
Operating system should resemble the system in Europe
Must be approved by the Governor-General
Proposal submissions must speak Dutch
This causes the existing cooperatives were falling because they do not get permission from the Dutch Cooperation. However, after the Indonesian leaders protested, the Dutch finally issued Law no. 91 in 1927, whose content is lighter than the Law no. 431 such as:
Only pay 3 guilders for stamp duty
Can use local language
Commercial law according to their respective regions
Permissions can be local area
Cooperative mushroomed again until in 1933 out of a similar Act Act no. 431 cooperative effort that shut down a second time. In 1942 the Japanese occupied Indonesia. Japan then established the Cooperative Kumiyai. Initially this cooperative run smoothly. However, its function changed dramatically and become Japanese tool to make profits, and suffering to the people.
After Indonesian independence, on 12 July 1947, the cooperative movement in Indonesia's first Cooperative Congress held in Tasikmalaya. Today is then defined as the Day of Cooperatives of Indonesia.
Cooperative Organization Tool
Member Meetings
Meeting the aspirations of members of the container member and the highest authority in the cooperative. As the holder of supreme power, then all the policies in force in the cooperative meeting of members must pass approval first., Including the selection, appointment and dismissal of personnel managers and supervisors.
Management
Board is the body established by the meeting and accompanied members and entrusted with the mandate to carry out cooperative leadership, both in organization and business. Board members elected from and by members of the cooperative at a meeting of members. In performing its duties, the board member responsible for the meeting. The approval of a meeting of the board to appoint managers to manage the cooperative. But the board remains responsible for the meeting of members.
Supervisor
Supervisors is the body established to supervise the performance of management. Members of supervisors elected by the members of the cooperative at a meeting of members. In practice, supervisors are entitled to every report of management, but keep it to a third party. Supervisor is responsible to the meeting of members
Logo cooperative movement Indonesia
Coat of arms of Indonesia co-operative movement has a meaning as follows:
- The chain symbolizes a solid friendship
- Cotton and rice means describes the prosperity of the people who cultivated by cooperatives.
- Scales means of social justice as one of the co-operative basis.
- Stars in the shield means Pancasila, is the ideal base cooperatives.
- Banyan tree describes the nature of Indonesian society and a strong personality rooted.
Indonesia Cooperative emblem signifies the cooperative personality of the people of Indonesia.
Red and white colors depict the nature of the Indonesian national.
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