ACCOUNTING AND FINANCIAL STATEMENTS
Preparation and Presentation of Financial Statements referring to the Financial Accounting Standards set by the Financial Accounting Standards Board-IAI.
• Accounting is often called the "language of business" because accounting is an information system that provides reports for interested parties (stakeholders) about the economic activities and condition of a company. Accounting can be defined as the process of recording, measuring and delivering economic information that can be used as a basis for decision making or discretion. Information is presented in the form of accounting records or better known as financial statements.
Purpose financial statements:
provide information about the financial position, performance and cash flows of the company for the benefit of the majority of users report in order to make economic decisions and demonstrate accountability (stewardship) management over the use of the resources entrusted to them.
• There are four main types of financial statements, the balance sheet (statement of changes in financial position), income statement, statement of changes in equity and cash flow statement.
• Parties relating to the financial statements are IAI, Bapepam, the JSE, the Tax Office and the Office of Public Accountants (Auditors) and other financial statement users. In a different way each party has the same goal, namely producing quality financial reports (can be trusted and reliable, relevant, and timely).
• The financial statements of a company consists of the following.
1. Income Statement.
2. Statement of Changes in Equity.
3. Balance Sheet report.
4. Statement of Cash Flows.
Sabtu, 25 Mei 2013
Perseroan Terbatas / PT / Korporasi / Korporat
Perseroan
terbatas adalah organisasi bisnis yang memiliki badan hukum resmi yang
dimiliki oleh minimal dua orang dengan tanggung jawab yang hanya berlaku
pada perusahaan tanpa melibatkan harta pribadi atau perseorangan yang
ada di dalamnya. Di dalam PT pemilik modal tidak harus memimpin
perusahaan, karena dapat menunjuk orang lain di luar pemilik modal untuk
menjadi pimpinan. Untuk mendirikan PT / persoroan terbatas dibutuhkan
sejumlah modal minimal dalam jumlah tertentu dan berbagai persyaratan
lainnya.
ciri dan sifat pt :
- kewajiban terbatas pada modal tanpa melibatkan harta pribadi
- modal dan ukuran perusahaan besar
- kelangsungan hidup perusahaan pt ada di tangan pemilik saham
- dapat dipimpin oleh orang yang tidak memiliki bagian saham
- kepemilikan mudah berpindah tangan
- mudah mencari tenaga kerja untuk karyawan / pegawai
- keuntungan dibagikan kepada pemilik modal / saham dalam bentuk dividen
- kekuatan dewan direksi lebih besar daripada kekuatan pemegang saham
- sulit untuk membubarkan pt
- pajak berganda pada pajak penghasilan / pph dan pajak deviden
- modal dan ukuran perusahaan besar
- kelangsungan hidup perusahaan pt ada di tangan pemilik saham
- dapat dipimpin oleh orang yang tidak memiliki bagian saham
- kepemilikan mudah berpindah tangan
- mudah mencari tenaga kerja untuk karyawan / pegawai
- keuntungan dibagikan kepada pemilik modal / saham dalam bentuk dividen
- kekuatan dewan direksi lebih besar daripada kekuatan pemegang saham
- sulit untuk membubarkan pt
- pajak berganda pada pajak penghasilan / pph dan pajak deviden
Fellowship Commanditaire / CV / Commanditaire Vennotschaap
CV is a form of business entity formed and owned by two or more people to achieve a common goal with the level of involvement varies among its members. A party to the CV actively manage the business involving personal property and other parties include only capital without having to involve the private property when the financial crisis. Active care company called cv active ally, and that just put up capital called passive allies.
cv characteristics and properties:
- Difficult to attract capital that has been paid
- Big capital because many established parties
- Easy to get a loan kridit
- No active members who have unlimited liability and no passive waiting for benefits
- Relatively easy to set up
- Cv company's survival is uncertain
CV is a form of business entity formed and owned by two or more people to achieve a common goal with the level of involvement varies among its members. A party to the CV actively manage the business involving personal property and other parties include only capital without having to involve the private property when the financial crisis. Active care company called cv active ally, and that just put up capital called passive allies.
cv characteristics and properties:
- Difficult to attract capital that has been paid
- Big capital because many established parties
- Easy to get a loan kridit
- No active members who have unlimited liability and no passive waiting for benefits
- Relatively easy to set up
- Cv company's survival is uncertain
firm
Firm is a form of business partnership consisting of two or more people with common names are evenly split responsibility is not limited to any owner.
characteristics and nature of the firm:
- If there is a debt unpaid, then each owner shall pay the personal property.
- Each member of the firm has the right to be a leader
- A member is not entitled to enter the new member without the permission of the other members.
- Membership inherent firm and valid for life
- A member has the right to dissolve the firm
- Establishment does not need the certificate of incorporation
- Easy to obtain business loans
Firm is a form of business partnership consisting of two or more people with common names are evenly split responsibility is not limited to any owner.
characteristics and nature of the firm:
- If there is a debt unpaid, then each owner shall pay the personal property.
- Each member of the firm has the right to be a leader
- A member is not entitled to enter the new member without the permission of the other members.
- Membership inherent firm and valid for life
- A member has the right to dissolve the firm
- Establishment does not need the certificate of incorporation
- Easy to obtain business loans
Enterprises / Sole Proprietorship or Individual
Proprietorship is a business entity owned by a single person. Individuals can make an individual entity without permission and ordinances tententu. All people are free to make personal business without any limit to set it up. In general, small capital proprietorship, limited the type and quantity of production, have labor / workers are few and the use of simple technology production equipment. Examples of private companies such as grocery stores, itinerant handyman meatballs, hawkers, and so forth.
characteristics and properties of individual companies:
- Relatively easy to set up and also dissolved
- The responsibility is not limited and can involve personal property
- No taxes, there are fees and charges
- All the advantages enjoyed by itself
- Difficult to organize because the company set its own wheels
- A small profit which sometimes have to sacrifice more income
- Long time business entities are not limited or lifetime
- Any time transferable
Proprietorship is a business entity owned by a single person. Individuals can make an individual entity without permission and ordinances tententu. All people are free to make personal business without any limit to set it up. In general, small capital proprietorship, limited the type and quantity of production, have labor / workers are few and the use of simple technology production equipment. Examples of private companies such as grocery stores, itinerant handyman meatballs, hawkers, and so forth.
characteristics and properties of individual companies:
- Relatively easy to set up and also dissolved
- The responsibility is not limited and can involve personal property
- No taxes, there are fees and charges
- All the advantages enjoyed by itself
- Difficult to organize because the company set its own wheels
- A small profit which sometimes have to sacrifice more income
- Long time business entities are not limited or lifetime
- Any time transferable
Regional Autonomy
Regional autonomy can be interpreted as a right, authority, and duties granted to the autonomous regions to set up and manage their own affairs and interests of the local community to improve the effectiveness and efficiency of governance in the context of service to the community in accordance with the development and implementation of legislation .
While the definition of autonomous regions is the legal entity that has boundaries are authorized to regulate and administer governmental affairs and interests of local communities own initiative based on the aspirations of the people.
Authority take care of the household and the area in the State unitary authority covering all of government except for some matters that are held by the central government such as:
1. Foreign relations
2. court
3. Monetary and financial
Regional autonomy can be interpreted as a right, authority, and duties granted to the autonomous regions to set up and manage their own affairs and interests of the local community to improve the effectiveness and efficiency of governance in the context of service to the community in accordance with the development and implementation of legislation .
While the definition of autonomous regions is the legal entity that has boundaries are authorized to regulate and administer governmental affairs and interests of local communities own initiative based on the aspirations of the people.
Authority take care of the household and the area in the State unitary authority covering all of government except for some matters that are held by the central government such as:
1. Foreign relations
2. court
3. Monetary and financial
Theory and Analysis of Regional Economic Development
Differences in the characteristics of the area mean potential difference, thus requiring policy differences for each region. To demonstrate this potential difference will be established zones of regional economic development.
Regional Economic Development Zone is a regional economic development approach by dividing the area of a region depleted by excellent potential possessed, in one area may consist of two or more zones, and a zone can consist of two or more clusters. Each zone is named according to the excellent potential possessed, as well as giving a name to each cluster.
Regional economic development zone (ZPED) is one solution that can be applied to build the economy of a region for the public welfare in the future. Pattern of economic development with the approach of Regional Economic Development Zone (ZPED), aims to:
1. Build each region according to the potential competitive advantage / core competencies.
2. Creating economic development process more structured, focused and sustainable
3. Provide development opportunities and rural districts as centers of regional economic growth.
This is in line with the general development strategy developed by regional economists today. Experts are very concerned with the idea that economic development is local, so was born the various Local Economic Development Strategies (Local Economic Development / LED).
This strategy is summarized in a variety of theories and analysis related to local economic development. One analysis that is relevant to this strategy is Not Balanced Development Model, proposed by Hirscman:
"If we observe the development process that occurs between two specific time period would seem that the various sectors of economic activity has developed at different rates, which means also that the construction sector is going well despite growing unbalanced. Development of the sector leaders (leading sector) will stimulate the development of other sectors. Similarly, developments in a particular industry will stimulate the development of other industries related to the development of industry experience ".
Unbalanced development model rejected the same in every sector that supports the economic development of a region. This development model requires the concentration of development in the sector of the flagship (leading sector) which in turn will stimulate the development of other sectors.
There is also analysis of core competencies (core competiton). Core competencies can be either goods or services that are the mainstay for the zones / clusters to build its economy. Definition of core competencies by Hamel and Prahalad (1995) are:
"An integrated set of capabilities and resources of a range of peripheral devices as a result of the accumulation process of learning, which will be beneficial to the success of a competing business".
Differences in the characteristics of the area mean potential difference, thus requiring policy differences for each region. To demonstrate this potential difference will be established zones of regional economic development.
Regional Economic Development Zone is a regional economic development approach by dividing the area of a region depleted by excellent potential possessed, in one area may consist of two or more zones, and a zone can consist of two or more clusters. Each zone is named according to the excellent potential possessed, as well as giving a name to each cluster.
Regional economic development zone (ZPED) is one solution that can be applied to build the economy of a region for the public welfare in the future. Pattern of economic development with the approach of Regional Economic Development Zone (ZPED), aims to:
1. Build each region according to the potential competitive advantage / core competencies.
2. Creating economic development process more structured, focused and sustainable
3. Provide development opportunities and rural districts as centers of regional economic growth.
This is in line with the general development strategy developed by regional economists today. Experts are very concerned with the idea that economic development is local, so was born the various Local Economic Development Strategies (Local Economic Development / LED).
This strategy is summarized in a variety of theories and analysis related to local economic development. One analysis that is relevant to this strategy is Not Balanced Development Model, proposed by Hirscman:
"If we observe the development process that occurs between two specific time period would seem that the various sectors of economic activity has developed at different rates, which means also that the construction sector is going well despite growing unbalanced. Development of the sector leaders (leading sector) will stimulate the development of other sectors. Similarly, developments in a particular industry will stimulate the development of other industries related to the development of industry experience ".
Unbalanced development model rejected the same in every sector that supports the economic development of a region. This development model requires the concentration of development in the sector of the flagship (leading sector) which in turn will stimulate the development of other sectors.
There is also analysis of core competencies (core competiton). Core competencies can be either goods or services that are the mainstay for the zones / clusters to build its economy. Definition of core competencies by Hamel and Prahalad (1995) are:
"An integrated set of capabilities and resources of a range of peripheral devices as a result of the accumulation process of learning, which will be beneficial to the success of a competing business".
Definition of On Cooperative
Cooperative is a business entity consisting of the persons or legal entities with the bases cooperative activities based on the principles of cooperation as well as people's economic movement based on the principle of kinship. Cooperative aims to improve the life of its members.
Based on such understanding, which may be members of the cooperative are:
Individual, that is, those who voluntarily become members of the cooperative;
Legal entities, which is a cooperative member of the cooperative which has a broader scope.
In the Statement of Financial Accounting Standard (SFAS) No.. 27 (Revised 1998), stated that the main characteristics that distinguish cooperative with other business entities, the members of the cooperative have a dual identity. Dual identity means a cooperative member is the owner and user of cooperative services.
Generally cooperative controlled jointly by all members, where each member has equal voting rights in any decisions made cooperatives. Profit sharing cooperative (commonly called Business Profits or SHU) is usually calculated based on the member's share in the cooperative, for instance by making big dividends by purchasing or sales made by the members.
KoperasiSebetulnya a definition principle that despite many similarities, but a lot of people are putting pressure on one of its elements. It depends on the difference in the point of view of people who live palsafah argued about the Cooperative, as a complement of the sense of cooperative according to Law no. 12/1967 (the first legislation concerning Cooperatives Indonesia), including:
- Dr.C.C. Taylor
He is an expert on the science of sociology, he can be expected to review is a review that assumes that the Cooperative is a sociological concept. According to the cooperative there are two basic ideas that are important in understanding the sociology of cooperation:
Basically people prefer relationships with others directly. Community relations preferred over personal relationships.
Human (people) prefer to live with the salig profitable and peaceful than the competition.
In accordance with the views of Taylor Cooperative associations are considered to be more people than capital associations, apart from the point of view of ETHICAL / RELIGIOUS and ECONOMIC standpoint.
- The International Labour Office (ILO)
According to the ILO definition is the following cooperative
Cooperation is an association of persons, usually of limited means, who have joined together to Achieve voluntaily a common economic and through the formation of a democratically controlled businnes organization, making equitable
contribution of the capital required and eccepting a fair share of the risk and benefits of the undertaking.
The definition above is composed of representatives from the following elements:
Set of the people
Voluntary
Have a common economic goals
Organizations are democratically controlled enterprises
Fair capital contribution
Bear the loss with and receive equitable benefits.
- Margaret Digby
Writing about "The World Cooperative Movement" said that cooperatives are:
Cooperation and ready to help
Is a private enterprise, but there is a difference with other private entities in a manner to achieve its objectives and the use of tools.
- Dr. C.R Fay
an association with the aim of trying to collective consisting of those who are weak and labored always with the spirit of selfless that way. So that each can fulfill their obligations as members and receive benefits comparable to the level of their relationship with the union.
- Dr. G. Mladenata
In his book "Histoire des Doctrines Cooperative" suggests that consists of producer cooperatives of small producers who voluntarily joined together to achieve a goal, by exchanging services and risk collectively working together with the sources that contributed by members.
- H.E. Erdman
His book "Passing Monopoly as an aim of the Cooperative" suggests the following definition:
cooperative serving members, which kind of services in accordance with the kind of cooperative
meeting members also raised the basic policy decision and the board meberhentikan
board is responsible for running the business and may appoint employees to carry out the received wisdom of the members' meeting.
Each member has the right to one vote in the annual meeting of members. Member participation precedence over capital are included.
Members pay principal savings, mandatory and voluntary. Cooperatives also possible to borrow capital from outside.
Cooperative to pay interest on the loan in accordance with the applicable limit is in accordance with the high prevailing in society.
SHU (Business Profits) the amount paid to the members according to the member services
In terms of failure, members are only responsible for simpananya in cooperative
- Frank Robotka
His book entitled "A Theory of Cooperative" menyakan American writer writers guild that is generally accepted ideas about cooperatives as follows:
cooperative is a form of business entity whose members are customers. Cooperatives organized, supervised and owned by its members who work for their own benefit
business practices in accordance with the principles of Rochdale
Cooperative is the opposite of competition is that the member is more cooperation than competition among them
Not cooperative associations and non-profit capital, the other with non-cooperative entity that prioritizes capital and trying to benefit
Cooperative membership based on individual and not on the basis of capital
- Dr. Muhammad Hatta
In his book "The Movement in Indonesia", he argues that the cooperative is a concerted effort to improve the lot of subsistence economy based upon mutual help. They are driven by a desire to give service to comrades "for all and all a make a" this is called Auto Activity Group, consisting of:
Solidarity
Individuality
Self-help
Honest
WHAT TYPE OF COOPERATIVE?
Type of cooperative effort or didasrkan on shared economic interests of its members. The basis for determining the types of cooperatives are similarities activity, interests and economic needs of its members. Your options are:
Producers Cooperative.
Producer cooperatives composed of the people who perform the activities of production (producer). The goal is to provide as much profits as possible for its members in a way to keep production costs as low as the low and sell the product with high price high. To that end, cooperative services that can be used by members is the raw material procurement and product marketing members.
Consumer Cooperatives
Consumer cooperatives composed of the people who do the act of consumption. The goal is to provide as much profits as possible for its members by way of procuring goods or services that are cheap, quality, and easy to obtain. Example:
- Credit unions
- Business cooperatives (consumers)
- Law no. 25 of 1992 (Indonesian Cooperatives)
Cooperatives are business entities consisting of a person or legal entity with the bases cooperative activities based on the principles of economic cooperation as well as the movement of people on the basis of the principle of kinship beradasarkan.
That is some understanding of the cooperative, the cooperative sense already explained the meaning of the various sides. However, if only limited understanding would not be enough to get to know co-operative, it will try to explain further about what might exist in the cooperative management.
According to Law no. 1992 25 Article 5 mentioned the principle of cooperation, namely:
Credit Unions
is a cooperative engaged in the savings and loan
Consumer Cooperatives
cooperative members include consumers by selling its activities selling consumer goods
Cooperative Producers
cooperative members include small businesses (SMEs) in the course of procurement of raw and auxiliary materials for members.
Cooperative Marketing
cooperative that runs the sales activities of products / services cooperative or its members
Cooperative Services
Cooperatives engaged in other services.
Capital Resources Cooperative
As with any other form of business entity, to carry out its business activities require cooperative capital. The cooperative consists of capital and Capital Equity Loans.
Equity capital resources include the following:
SimpananPokok
Principal is the amount of money that must be paid by the member to the cooperative at the time of entry be a member. Principal can not be taken back for he is still a member of the cooperative. Principal amount equal to any member.
SimpananWajib
Mandatory savings is a certain amount of deposits to be paid by the member to the cooperative in a given time and opportunity, for example, every month with the same amount of savings for each month. Mandatory savings can not be taken back for he is still a member of the cooperative.
Reserve fund
Reserve fund is an amount of money that is obtained from the balance of the allowance for businesses, which are intended for capital accumulation, the distribution to the members that came out of the membership cooperatives, and cooperatives to cover losses when necessary.
Grant
Grant is a sum of money or capital goods that can be assessed with the money received from other parties who are grants / gifts and are not binding.
The cooperative Capital Loans from the following parties:
Members and prospective members
Other cooperatives and / or its members are based on the cooperation agreement antarkoperasi
Banks and other financial institutions conducted under the provisions of the rules and regulations that apply perudang
Issuance of bonds and other debt securities are conducted under the provisions of the legislation in force
Another source of legitimate
Establishment of Cooperative Mechanisms
Establishment of a cooperative mechanism consists of several stages:
The first is a collection of members, due to run the cooperatives require a minimum of 20 members.
Second, the members will hold a meeting of members, to make the selection cooperative management (chairman, secretary, and treasurer).
After that, the cooperative statutes must plan and the cooperative household.
Then ask for permission from the state.
Only then can run cooperatives properly.
History of Cooperative Movement
Cooperative movement was initiated by Robert Owen (1771-1858), which was first applied in the cotton spinning business in New Lanark, Scotland.The cooperative movement was further developed by William King (1786-1865) - by setting up 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 advice on managing the store by using the principle of cooperation.
Cooperative eventually developed in other countries. In Germany, also standing cooperative that uses the same principles of the cooperative made in England. Co-operatives in the UK founded by Charles Foirer, Raffeinsen, and Schulze Delitch. In France, Louis Blanc establish cooperative that promotes the production of quality goods. In Denmark Pastor Christiansone establish agricultural cooperatives.
Device Cooperative Organizations
RapatAnggota
Members are meeting the aspirations of the container member and the highest authority in the cooperative. As the highest authority, then all policies that apply to the cooperative members' meeting must be passed prior approval., Including the selection, appointment and dismissal of personnel administrators and supervisors.
Management
Management is the body established by the meeting and the members and entrusted with the mandate to carry out the cooperative leadership, both in organizations and businesses. Board members elected from and by the members of the cooperative members' meeting. In performing its duties, the board is accountable to the members' meeting. The approval of the board members' meeting may appoint a manager to manage the cooperative. But the board remains accountable to meeting members.
Supervisor
Supervisor is a body established to supervise the performance of the board. Members elected by the members of the cooperative supervisors at a meeting of members. In practice, supervisors are entitled to any committee report, but keep it to a third party. Supervisor is responsible to the members' meeting
· Year of Cooperatives Unit Artpaper
· 2006 2.814 Units
· 2007 2.929 Units
· Year Member Artpaper
· 2006 755.004 People
· 2007 771.626 The Provincial Cooperative BALI
· From the above data it can be seen an increase in units and number of members, but nearly 80% are located in rural cooperatives. Because most people take advantage of the village is difficult to get a loan separti formal financial kelembaga Bank.
· This year, at least around Rp 4.174 billion will be channeled to the cooperative.
· Year-assisted Cooperative Community Fund which utilize
· 2000 USD 96 M 111 unit savings and loans (9kabupaten) 14,429 people
· 2001 USD 1.4 M 28 MFIs (5 counties) 2,575 people
· 2002 USD 2.4 M 24 Cooperative (district 5) 2,041 people
· 2003 Rp 3.6 M 38 Cooperative (9 regencies) 2,963 people
· 2004 Rp 4 M 4 Cooperatives (4 districts) 634 people
· 2005 Rp 7 M 10 Cooperative (7 districts) 530
· 2006 Rp 1,950 M 172 23 Cooperative
· Cooperative USD 300 Mn 3 (3 districts) -
· 2007 Rp 2 M 20 Cooperative -
· Rp 1 M 1 Cooperative -
· USD 300 Mn 3 Cooperative -
· USD 400 Mn 2 Cooperative -
· USD 475 Mn 19 Cooperative -
Cooperative is a business entity consisting of the persons or legal entities with the bases cooperative activities based on the principles of cooperation as well as people's economic movement based on the principle of kinship. Cooperative aims to improve the life of its members.
Based on such understanding, which may be members of the cooperative are:
Individual, that is, those who voluntarily become members of the cooperative;
Legal entities, which is a cooperative member of the cooperative which has a broader scope.
In the Statement of Financial Accounting Standard (SFAS) No.. 27 (Revised 1998), stated that the main characteristics that distinguish cooperative with other business entities, the members of the cooperative have a dual identity. Dual identity means a cooperative member is the owner and user of cooperative services.
Generally cooperative controlled jointly by all members, where each member has equal voting rights in any decisions made cooperatives. Profit sharing cooperative (commonly called Business Profits or SHU) is usually calculated based on the member's share in the cooperative, for instance by making big dividends by purchasing or sales made by the members.
KoperasiSebetulnya a definition principle that despite many similarities, but a lot of people are putting pressure on one of its elements. It depends on the difference in the point of view of people who live palsafah argued about the Cooperative, as a complement of the sense of cooperative according to Law no. 12/1967 (the first legislation concerning Cooperatives Indonesia), including:
- Dr.C.C. Taylor
He is an expert on the science of sociology, he can be expected to review is a review that assumes that the Cooperative is a sociological concept. According to the cooperative there are two basic ideas that are important in understanding the sociology of cooperation:
Basically people prefer relationships with others directly. Community relations preferred over personal relationships.
Human (people) prefer to live with the salig profitable and peaceful than the competition.
In accordance with the views of Taylor Cooperative associations are considered to be more people than capital associations, apart from the point of view of ETHICAL / RELIGIOUS and ECONOMIC standpoint.
- The International Labour Office (ILO)
According to the ILO definition is the following cooperative
Cooperation is an association of persons, usually of limited means, who have joined together to Achieve voluntaily a common economic and through the formation of a democratically controlled businnes organization, making equitable
contribution of the capital required and eccepting a fair share of the risk and benefits of the undertaking.
The definition above is composed of representatives from the following elements:
Set of the people
Voluntary
Have a common economic goals
Organizations are democratically controlled enterprises
Fair capital contribution
Bear the loss with and receive equitable benefits.
- Margaret Digby
Writing about "The World Cooperative Movement" said that cooperatives are:
Cooperation and ready to help
Is a private enterprise, but there is a difference with other private entities in a manner to achieve its objectives and the use of tools.
- Dr. C.R Fay
an association with the aim of trying to collective consisting of those who are weak and labored always with the spirit of selfless that way. So that each can fulfill their obligations as members and receive benefits comparable to the level of their relationship with the union.
- Dr. G. Mladenata
In his book "Histoire des Doctrines Cooperative" suggests that consists of producer cooperatives of small producers who voluntarily joined together to achieve a goal, by exchanging services and risk collectively working together with the sources that contributed by members.
- H.E. Erdman
His book "Passing Monopoly as an aim of the Cooperative" suggests the following definition:
cooperative serving members, which kind of services in accordance with the kind of cooperative
meeting members also raised the basic policy decision and the board meberhentikan
board is responsible for running the business and may appoint employees to carry out the received wisdom of the members' meeting.
Each member has the right to one vote in the annual meeting of members. Member participation precedence over capital are included.
Members pay principal savings, mandatory and voluntary. Cooperatives also possible to borrow capital from outside.
Cooperative to pay interest on the loan in accordance with the applicable limit is in accordance with the high prevailing in society.
SHU (Business Profits) the amount paid to the members according to the member services
In terms of failure, members are only responsible for simpananya in cooperative
- Frank Robotka
His book entitled "A Theory of Cooperative" menyakan American writer writers guild that is generally accepted ideas about cooperatives as follows:
cooperative is a form of business entity whose members are customers. Cooperatives organized, supervised and owned by its members who work for their own benefit
business practices in accordance with the principles of Rochdale
Cooperative is the opposite of competition is that the member is more cooperation than competition among them
Not cooperative associations and non-profit capital, the other with non-cooperative entity that prioritizes capital and trying to benefit
Cooperative membership based on individual and not on the basis of capital
- Dr. Muhammad Hatta
In his book "The Movement in Indonesia", he argues that the cooperative is a concerted effort to improve the lot of subsistence economy based upon mutual help. They are driven by a desire to give service to comrades "for all and all a make a" this is called Auto Activity Group, consisting of:
Solidarity
Individuality
Self-help
Honest
WHAT TYPE OF COOPERATIVE?
Type of cooperative effort or didasrkan on shared economic interests of its members. The basis for determining the types of cooperatives are similarities activity, interests and economic needs of its members. Your options are:
Producers Cooperative.
Producer cooperatives composed of the people who perform the activities of production (producer). The goal is to provide as much profits as possible for its members in a way to keep production costs as low as the low and sell the product with high price high. To that end, cooperative services that can be used by members is the raw material procurement and product marketing members.
Consumer Cooperatives
Consumer cooperatives composed of the people who do the act of consumption. The goal is to provide as much profits as possible for its members by way of procuring goods or services that are cheap, quality, and easy to obtain. Example:
- Credit unions
- Business cooperatives (consumers)
- Law no. 25 of 1992 (Indonesian Cooperatives)
Cooperatives are business entities consisting of a person or legal entity with the bases cooperative activities based on the principles of economic cooperation as well as the movement of people on the basis of the principle of kinship beradasarkan.
That is some understanding of the cooperative, the cooperative sense already explained the meaning of the various sides. However, if only limited understanding would not be enough to get to know co-operative, it will try to explain further about what might exist in the cooperative management.
According to Law no. 1992 25 Article 5 mentioned the principle of cooperation, namely:
Credit Unions
is a cooperative engaged in the savings and loan
Consumer Cooperatives
cooperative members include consumers by selling its activities selling consumer goods
Cooperative Producers
cooperative members include small businesses (SMEs) in the course of procurement of raw and auxiliary materials for members.
Cooperative Marketing
cooperative that runs the sales activities of products / services cooperative or its members
Cooperative Services
Cooperatives engaged in other services.
Capital Resources Cooperative
As with any other form of business entity, to carry out its business activities require cooperative capital. The cooperative consists of capital and Capital Equity Loans.
Equity capital resources include the following:
SimpananPokok
Principal is the amount of money that must be paid by the member to the cooperative at the time of entry be a member. Principal can not be taken back for he is still a member of the cooperative. Principal amount equal to any member.
SimpananWajib
Mandatory savings is a certain amount of deposits to be paid by the member to the cooperative in a given time and opportunity, for example, every month with the same amount of savings for each month. Mandatory savings can not be taken back for he is still a member of the cooperative.
Reserve fund
Reserve fund is an amount of money that is obtained from the balance of the allowance for businesses, which are intended for capital accumulation, the distribution to the members that came out of the membership cooperatives, and cooperatives to cover losses when necessary.
Grant
Grant is a sum of money or capital goods that can be assessed with the money received from other parties who are grants / gifts and are not binding.
The cooperative Capital Loans from the following parties:
Members and prospective members
Other cooperatives and / or its members are based on the cooperation agreement antarkoperasi
Banks and other financial institutions conducted under the provisions of the rules and regulations that apply perudang
Issuance of bonds and other debt securities are conducted under the provisions of the legislation in force
Another source of legitimate
Establishment of Cooperative Mechanisms
Establishment of a cooperative mechanism consists of several stages:
The first is a collection of members, due to run the cooperatives require a minimum of 20 members.
Second, the members will hold a meeting of members, to make the selection cooperative management (chairman, secretary, and treasurer).
After that, the cooperative statutes must plan and the cooperative household.
Then ask for permission from the state.
Only then can run cooperatives properly.
History of Cooperative Movement
Cooperative movement was initiated by Robert Owen (1771-1858), which was first applied in the cotton spinning business in New Lanark, Scotland.The cooperative movement was further developed by William King (1786-1865) - by setting up 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 advice on managing the store by using the principle of cooperation.
Cooperative eventually developed in other countries. In Germany, also standing cooperative that uses the same principles of the cooperative made in England. Co-operatives in the UK founded by Charles Foirer, Raffeinsen, and Schulze Delitch. In France, Louis Blanc establish cooperative that promotes the production of quality goods. In Denmark Pastor Christiansone establish agricultural cooperatives.
Device Cooperative Organizations
RapatAnggota
Members are meeting the aspirations of the container member and the highest authority in the cooperative. As the highest authority, then all policies that apply to the cooperative members' meeting must be passed prior approval., Including the selection, appointment and dismissal of personnel administrators and supervisors.
Management
Management is the body established by the meeting and the members and entrusted with the mandate to carry out the cooperative leadership, both in organizations and businesses. Board members elected from and by the members of the cooperative members' meeting. In performing its duties, the board is accountable to the members' meeting. The approval of the board members' meeting may appoint a manager to manage the cooperative. But the board remains accountable to meeting members.
Supervisor
Supervisor is a body established to supervise the performance of the board. Members elected by the members of the cooperative supervisors at a meeting of members. In practice, supervisors are entitled to any committee report, but keep it to a third party. Supervisor is responsible to the members' meeting
· Year of Cooperatives Unit Artpaper
· 2006 2.814 Units
· 2007 2.929 Units
· Year Member Artpaper
· 2006 755.004 People
· 2007 771.626 The Provincial Cooperative BALI
· From the above data it can be seen an increase in units and number of members, but nearly 80% are located in rural cooperatives. Because most people take advantage of the village is difficult to get a loan separti formal financial kelembaga Bank.
· This year, at least around Rp 4.174 billion will be channeled to the cooperative.
· Year-assisted Cooperative Community Fund which utilize
· 2000 USD 96 M 111 unit savings and loans (9kabupaten) 14,429 people
· 2001 USD 1.4 M 28 MFIs (5 counties) 2,575 people
· 2002 USD 2.4 M 24 Cooperative (district 5) 2,041 people
· 2003 Rp 3.6 M 38 Cooperative (9 regencies) 2,963 people
· 2004 Rp 4 M 4 Cooperatives (4 districts) 634 people
· 2005 Rp 7 M 10 Cooperative (7 districts) 530
· 2006 Rp 1,950 M 172 23 Cooperative
· Cooperative USD 300 Mn 3 (3 districts) -
· 2007 Rp 2 M 20 Cooperative -
· Rp 1 M 1 Cooperative -
· USD 300 Mn 3 Cooperative -
· USD 400 Mn 2 Cooperative -
· USD 475 Mn 19 Cooperative -
Regional Economic Development
Development of economic theory and the increasing availability of data growth areas lead to greater attention to the growth of regional inequality. Economic theory by Robert Solow growth begins, known as neo-classical growth model. And some American economists began using the theory of the growth using regional data.
To see ketidaknmerataan regional growth can be determined in several ways. In general, the growth in computing; 1. output growth; 2. growth of output per worker, and, 3. growth of per capita output. Output growth is used to determine the production capacity indicator. Growth in output per worker is often used to determine indicators of changes in regional kompetitifitas level, while per capita output growth is used as an indicator of welfare change
Development of economic theory and the increasing availability of data growth areas lead to greater attention to the growth of regional inequality. Economic theory by Robert Solow growth begins, known as neo-classical growth model. And some American economists began using the theory of the growth using regional data.
To see ketidaknmerataan regional growth can be determined in several ways. In general, the growth in computing; 1. output growth; 2. growth of output per worker, and, 3. growth of per capita output. Output growth is used to determine the production capacity indicator. Growth in output per worker is often used to determine indicators of changes in regional kompetitifitas level, while per capita output growth is used as an indicator of welfare change.
Development of economic theory and the increasing availability of data growth areas lead to greater attention to the growth of regional inequality. Economic theory by Robert Solow growth begins, known as neo-classical growth model. And some American economists began using the theory of the growth using regional data.
To see ketidaknmerataan regional growth can be determined in several ways. In general, the growth in computing; 1. output growth; 2. growth of output per worker, and, 3. growth of per capita output. Output growth is used to determine the production capacity indicator. Growth in output per worker is often used to determine indicators of changes in regional kompetitifitas level, while per capita output growth is used as an indicator of welfare change
Development of economic theory and the increasing availability of data growth areas lead to greater attention to the growth of regional inequality. Economic theory by Robert Solow growth begins, known as neo-classical growth model. And some American economists began using the theory of the growth using regional data.
To see ketidaknmerataan regional growth can be determined in several ways. In general, the growth in computing; 1. output growth; 2. growth of output per worker, and, 3. growth of per capita output. Output growth is used to determine the production capacity indicator. Growth in output per worker is often used to determine indicators of changes in regional kompetitifitas level, while per capita output growth is used as an indicator of welfare change.
Rabu, 22 Mei 2013
Tugas ke 3.
4. There are seven students from Canada. two are from France,and one are from very far places.
9. Bill tries to solve the puzzles. He has the puzzles everywhere. There are some are on the chair. There are five are on the table. And twenty are on the floor.
5. There are many people in this Mall. Some people are on the third floor. while Some people are on the second floor,shopping. twenty are on the first floor,watching the performance. and parking area are on the basement.
4. There are seven students from Canada. two are from France,and one are from very far places.
9. Bill tries to solve the puzzles. He has the puzzles everywhere. There are some are on the chair. There are five are on the table. And twenty are on the floor.
5. There are many people in this Mall. Some people are on the third floor. while Some people are on the second floor,shopping. twenty are on the first floor,watching the performance. and parking area are on the basement.
Kamis, 28 Maret 2013
Tugas Bahasa Inggris Bisnis 2
Soal 1,No.2 :
If baby geese is hatched in the absence of their
mother, they will follow
the first moving object they see.
Answer : A
Reason : "is" change to "will have" ,because this is a sentence of future perfect tenses
Reason : "is" change to "will have" ,because this is a sentence of future perfect tenses
soal 2
9. The Egyptians (A. first) discovered that (B. dying) fruits preserved it, made it (C. sweeter) and (D. improve) its flavor.
Answer : B
Reason : The egyptians first discovered that is dying fruits preserved it, made it sweeter and improve its flavor
soal 3
5. The examination will test your ability to understand spoken English, to readnon-technical language, and writing correctly.
Answer : C
It Could Be "Written" not "Writing".
9. The Egyptians (A. first) discovered that (B. dying) fruits preserved it, made it (C. sweeter) and (D. improve) its flavor.
Answer : B
Reason : The egyptians first discovered that is dying fruits preserved it, made it sweeter and improve its flavor
soal 3
5. The examination will test your ability to understand spoken English, to readnon-technical language, and writing correctly.
Answer : C
It Could Be "Written" not "Writing".
Sabtu, 12 Januari 2013
Contoh kalimat Sinonim, Hiponimi,Homonimi dan Polisemi
Contoh kalimat :
Sinonim
Bapak menngganti geteng yang bocor,agar tidak bocor lg,bapak mengganti genteng yang bocor,suapaya tidak bocor lagi.
Bapak menngganti geteng yang bocor,agar tidak bocor lg,bapak mengganti genteng yang bocor,suapaya tidak bocor lagi.
Hiponimi
Bapak membeli Handpone dipameran.
Bapak membeli galaxy tab dipameran.
Bapak membeli Handpone dipameran.
Bapak membeli galaxy tab dipameran.
Homonimi
Para direktus sedang rapat dengan para pemegang saham.
Shalat berjamaah yang bagus adalah saling rapat antara jama’ah yang lain.
Para direktus sedang rapat dengan para pemegang saham.
Shalat berjamaah yang bagus adalah saling rapat antara jama’ah yang lain.
Polisemi
Andi adalah tangan kanan dari pak marjuki pemilik perusahaan X.
tangan kanan tuan andi patah karena terjatuh dari motor.
Andi adalah tangan kanan dari pak marjuki pemilik perusahaan X.
tangan kanan tuan andi patah karena terjatuh dari motor.
Kamis, 03 Januari 2013
Contoh Paragraf Generalisasi, Analogi dan Sebab-Akibat (Kausalitas)
Paragraf GeneralisasiKetika seseorang ingin menjadi akuntan publik, syarat utamanya adalah harus menjadi sarjana ekonomi/akuntansi terlebih dahulu. Namun tidak cukup menjadi sarjana ekonomi saja. Calon akuntan publik juga dituntut memiiliki Indeks Prestasi Kumulatif (IPK) minimal 3,00. Dan calon akuntan pun harus memiliki gelar sebagai Akuntan (Akt) dengan cara melanjutkan selama 1 tahun lg untuk mengambil gelar profesi tersebit. Serta harus memiliki ketelitian serta kemampuan dalam mengolah laporan keuangan secara baik dan memiliki kemampuan dalam berbahasa inggris. Ketika semua syarat tersebut sudah dipenuhi, calon akuntan harus mengkuti ujian sertifikasi sebagai akuntan publik . jadi untuk menjadi Akuntan Publik tidaklah mudah, karena harus memiliki beberapa keahlian dan harus mengikuti ujian sertifikasi .
Paragraf Analogi
Orang yang telah menjadi kaya dan sukses pasti memiliki sifat yang pantang menyerah sama seperti pohon yang tumbuh. Karena pohon yang sedang tumbuh akan terus berjuang dalam menghadapi panas, hujan serta badai. Pohon akan tetap diempatnya, terus tumbuh semakin besar dan besar, ketika pohon tersebut sudah sangat besar memiliki daun yang rindang serta buah yang banyak, pastilah banyak makhluk hidup akan menjadi wadah makhluk yang berada disekitarnya untuk bertahan hidup. Begitu juga dengan orang yang kaya dan sukses, pasti mereka akan terus menghadapi segala rintangan dan masalah apapun yang menerpanya sehingga orang tersebut bisa dikatakan kaya dan sukses sehingga banyak orang akan mengikuti jejaknya dan membutuhkannya.
Paragraf sebab-akibat (kausalitas)
Banyak masyarakat masih belum sadar pentingnya menjaga kebersihan lingkungan, contohnya masih banyak masyarakat yang membuang sampah sembarangan. Akibatnya, pada saat hujan selokan-selokan menjadi tersumbat dan menjadi banjir.
Sumber :
http://saianatalie.wordpress.com/2012/11/05/contoh-paragraf-generalisasi-analogi-dan-sebab-akibat-kausalitas/
http://kmukti.blogspot.com/2011/11/contoh-paragraf-generalisasi-analogi.html
kalimat tidak efektif : Sungguh sangat benar-benar malang nasib anak itu.
kalimat efektif : Sungguh sangat malang nasib anak itu.
kalimat tidak efektif : Kemarin banyak para karyawan yang melakukan demonstrasi.
kalimat efektif : Kemarin banyak karyawan yang melakukan demonstrasi.
kalimat tidak efektif : Kedua kapten dari masing-masing tim saling bertatap-tatapan.
kalimat efektif : Kedua kapten dari masing-masing tim saling bertatapan.
kalimat tidak efektif : Semua orang tau bahwa makhluk hidup pasti mati.
kalimat efektif : Semua orang tahu bahwa makhluk hidup pasti mati.
kalimat tidak efektif : Motor yang diparkir yang di ujung itu miliknya.
kalimat efektif : Motor yang di parkir di ujung itu miliknya.
sumber :
http://iwayanlukman.blogspot.com/2012/10/contoh-kalimat-tidak-efektif-dan.html
kalimat efektif : Sungguh sangat malang nasib anak itu.
kalimat tidak efektif : Kemarin banyak para karyawan yang melakukan demonstrasi.
kalimat efektif : Kemarin banyak karyawan yang melakukan demonstrasi.
kalimat tidak efektif : Kedua kapten dari masing-masing tim saling bertatap-tatapan.
kalimat efektif : Kedua kapten dari masing-masing tim saling bertatapan.
kalimat tidak efektif : Semua orang tau bahwa makhluk hidup pasti mati.
kalimat efektif : Semua orang tahu bahwa makhluk hidup pasti mati.
kalimat tidak efektif : Motor yang diparkir yang di ujung itu miliknya.
kalimat efektif : Motor yang di parkir di ujung itu miliknya.
sumber :
http://iwayanlukman.blogspot.com/2012/10/contoh-kalimat-tidak-efektif-dan.html
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