Ekonomi Koperasi

Permodalan Koperasi            :

Simpanan sebagai istilah penamaan modal koperasi pertama kali digunakan dalam UU 79 tahun 1958, yaitu UU koperasi pertama setelah kemerdekaan. Sejak saat itu sampai sekarang modal koperasi adalah simpanan, berbeda dengan perusahaan pada umumnya yang menggunakan istilah saham. Mungkin, istilah simpanan muncul karena kuatnya anjuran untuk menabung, dalam arti memupuk modal bagi rakyat banyak yang umumnya miskin agar memiliki kemampuan dan mandiri. Bahkan usaha koperasi nomor satu yang ditentukan UU adalah menggiatkan anggota untuk menyimpan. Mungkin tidak salah anggapan sementara orang bahwa UU koperasi lebih cocok untuk Koperasi Simpan Pinjam (KSP). Memupuk modal dengan menyimpan adalah sangat tepat. Tetapi kerancuan pengertian dan permasalahan timbul ketika istilah simpanan dibakukan sebagai modal koperasi.

Ada yang berpandangan bahwa istilah simpanan merupakan ciri khas koperasi Indonesia. Tetapi kekhasan tersebut tidak akan ada gunanya jika tidak memiliki keunggulan dibanding yang lain. Malah sebaliknya kekhasan bisa menempatkan koperasi menjadi eksklusif yang sulit bergaul atau bahkan tersisih dalam pergaulan dunia usaha. Tidak ada kesan bahwa rumusan ICA Cooperative Identity Statement (ICIS ; 1995) menempatkan koperasi dalam posisi eksklusif. Koperasi harus berani tampil dalam lingkungan dunia usaha memperjuangkan kepentingan ekonomi anggota berdampingan atau bersaing dengan perusahaan lainnya. Apalagi dalam alam perdagangan bebas dan globalisasi yang tengah berlangsung.

UU sebelumnya, yaitu UU tahun 1915, 1927, 1933, dan 1949, tidak mengatur permodalan koperasi dan aspek usaha lainnya. UU tersebut hanya mengatur pengertian dan identitas koperasi, aspek kelembagaan, dan pengesahan badan hukum oleh pemerintah. Sedang aspek usaha atau jika koperasi menjalankan kegiatan usaha mengikuti hukum sipil yang berlaku. Dengan demikian maka istilah yang digunakan untuk modal koperasi adalahandil atau saham, sama dengan yang dipergunakan oleh perusahaan pada umumnya. Bung Hatta dalam bukunya pengantar ke Jalan Ekonomi Perusahaan.

Sumber Modal Koperasi                   :

1. Simpanan pokok, adalah sejumlah uang yang wajib dibayarkan oleh anggota kepada koperasi pada saat masuk menjadi anggota.

2. Simpanan wajib, adalah sejumlah uang yang wajib dibayarkan anggota dalam jangka waktu tertentu. Biasanya dibayar tiap bulan

3. Simpanan sukarela, merupakan simpanan yang jumlah dan waktu pembayarannya tidak ditentukan. Simpanan sukarela dapat diambil anggota sewaktu-waktu.

4.Dana cadangan, adalah sejumlah uang yang diperoleh dari penyisihan Sisa Hasil Usaha (SHU). Dana cadangan berfungsi untuk memupuk modal sendiri dan untuk menutup kerugian koperasi bila diperlukan.

5. Dana hibah, adalah dana pemberian dari orang atau lembaga lain kepada koperasi.

Sisa Hasil Usaha                     :

Menurut pasal 45 ayat (1) UU No.25/1992, adalah sebagai berikut :
• Sisa Hasil Usaha Koperasi adalah pendapatan koperasi yang diperoleh dalam satu tahun buku dikurangi biaya,     penyusutan dan kewajiban lainnya termasuk pajak dalam tahun buku yang bersangkutan.
• Besarnya pemupukan modal dana cadangan ditetapkan dalam Rapat Anggota.
• Penetapan besarnya pembagian kepada para anggota dan jenis serta jumlahnya ditetapkan oleh Rapat Anggota sesuai dengan AD/ART Koperasi.
• Penetapan besarnya pembagian kepada para anggota dan jenis serta jumlahnya ditetapkan oleh Rapat Anggota sesuai dengan AD/ART Koperasi.
• Besarnya SHU yang diterima oleh setiap anggota akan berbeda, tergantung besarnya partisipasi modal dan transaksi anggota terhadap pembentukan pendapatan koperasi.

Pembagian SHU                     :
(SHU per anggota)
SHU_A = JUA + JMA

Di mana :

SHU_A  = Sisa Hasil Usaha Anggota

JUA     = Jasa Usaha Anggota

JMA    = Jasa Modal Anggota   

PRIMKOP MIMAJAYA (Koperasi Serba Usaha)

ALASAN KELOMPOK KAMI DITERIMA UNTUK MEWAWANCARAI PIHAK KOPERASI:

            Ibu saya pernah menjabat menjadi Ketua Koperasi yang akan saya wawancarai. Saya minta bantuan Ibu saya agar bisa mewawancarai Ketua Koperasi yang menjabat sekarang. Akhirnya Ibu saya membuat janji dengan beliau agar bisa diwawancarai oleh kelompok saya perihal tugas koperasi yang diberikan. Namun, beliau mengatakan bahwa beliau sibuk sehingga wawancara yang akan dilakukan kelompok kami ditangani oleh staffnya. Dan pada hari janji yang telah ditentukan, kelompok kami datang ke PrimKop Mimajaya yang berada di Jalan Sudirman, Jaksel.  Setelah datang di PrimKop, kelompok kami langsung bertemu dengan staff Ketua Koperasi tersebut. Kami menyampaikan tujuan kami datang ke PrimKop dan langsung mewawancarai staffnya perhal sejarah koperasi dan sebagainya.

Persamaan Koperasi Serba Usaha (Teori/Kenyataan)         :

·         Memiliki fungsi yang sama yaitu pengkreditan, penyediaan keperluan sehari-hari, penyaluran sarana produksi, memperkokoh perekonomian rakyat , mengembangkan perekonomian nasional yang berdemokrasi ekonomi.

·         Memiliki tujuan yang sama yaitu mensejahterakan anggota koperasi, memenuhi kebutuhan sehari-hari anggota koperasi, memberikan pelayanan koperasi dengan bunga murah, cepat dan tepat serta mendidik anggota untuk dapat menggunakan uang dengan bijaksana dan produktif.

·         Memiliki prinsip koperasi yang sama yaitu, keanggotaan dipilih dari angora koperasi dalam RAT, pengelolaan dilakukan secara demokratis, pembagian hasil usaha secara adil sebanding dengan besarnya jasa usaha masing-masing.

Perbedaan Koperasi Serba Usaha (Teori/Kenyataan)         :

·        Tidak adanya penentuan usaha pokok di dalam Koperasi tersebut

Kuingat Saat Indah Itu

Aku teringat saat-saat indah
Kau hadir di depanku
Ada fantasi sesaat
Laksana raga polos yang indah

Di dalam siksaan kesedihan yang tiada harapan
Terusik oleh imajinasi yang mengganggu
Terngiang-ngiang suaramu yang lembut ditelingaku
Aku masih bermimpi melihat wajahmu yang manis

Bertahun-tahun telah berlalu
Badai dan bencana silih berganti
Membuyarkan kenangan masa lalu
Akupun melupakan suaramu yang lembut juga bayangan dirimu

Di dalam kehidupan yang berliku-liku
Umurku pun bergulir secara perlahan
Tiada orang yang peduli, tiada naluri bersyair
Tiada air mata, tiada kehidupan dan tiada cinta

Jika sekarang aku mulai sadar
Saat ini muncul dirimu di hadapanku
Laksana fantasi sesaat
Laksana raga polos yang indah

Hatiku melompat-lompat kegirangan
Demi dia segalanya tersadarkan kembali
Ada orang yang peduli, ada naluri untuk bersyair
Ada kehidupan, ada air mata, juga ada cinta

-Pushkin

Steps In The Decisions Process

All human beings are faced with certain situations in their everyday life, where they need to take important decisions. However, decisions that are made without any planning have a risk of leading to failure. To avoid such problems, it is necessary to take decisions in an organized way. This can be done by following these 6 steps of decision-making.

Decision-making is usually defined as the act of making up your mind about something. However, the process of decision-making is not as easy as it sounds. There are certain important decisions that you have to make which can change the course of your life. Even at a workplace, one is confronted with problems or dilemmas, where the solutions should cater to the need of others around you. Such decisions have to be made in a careful way, especially if it is going to affect you monetarily, or if it is going to bring major changes in your life. Thus, it is important to take decisions in a systematic way, so that the decision you make has high chances of being successful. The article here discusses the 6 steps to decision-making process, that can help in clarifying certain things in your mind before you take the final decision.

How to Make a Decision in Six Steps

1. Defining the Problem: The first step towards a decision-making process is to define the problem. Obviously, there would be no need to make a decision without having a problem. So, the first thing one has to do is to state the underlying problem that has to be solved. You have to clearly state the outcome that you desire after you have made the decision. This is a good way to start, because stating your goals would help you in clarifying your thoughts.
2. Develop Alternatives: The situation of making a decision arises because there are many alternatives available for it. Hence, the next step after defining the main problem would be to state out the alternatives available for that particular situation. Here, you do not have to restrict yourself to think about the very obvious options, rather you can use your creative skills and come out with alternatives that may look a little irrelevant. This is important because sometimes solutions can come out from these out-of-the-box ideas. You would also have to do adequate research to come up with the necessary facts that would aid in solving the problem.
3. Evaluate the Alternatives: This can be said to be one of the most important stages of the decision-making process. This is the stage where you have to analyze each alternative you have come up with. You have to find out the advantages and disadvantages of each option. This can be done as per the research you have done on that particular alternative. At this stage, you can also filter out the options that you think are impossible or do not serve your purpose. Rating each option with a numerical digit would also help in the filtration process.
4. Make the Decision: This is the stage where the hard work you have put in analyzing would lead to a proper decision. The evaluation process would help you with clearly looking at the available options and you have to pick whichever you think is the most applicable. You can also club some of the alternatives to come out with a better solution instead of just picking out any one of them.
5. Implement the Solution: The next obvious step after choosing an option would be implementing the solution. Just making the decision would not give the result one wants. Rather, you have to carry out on the decision you have made. This is a very crucial step because all the people involved in implementation of a solution should know about their implications. This is very essential for the decision to give successful results.
6. Monitor your Solution: Just making a decision and implementing it, is not the end of the decision-making process. It is crucial to monitor your decision regularly once they are implemented. At this stage, you have to keep a close eye on the progress made by implementing the solutions. You may need to measure the results of implementations against your expected standards. Monitoring of solutions since early stage may also help you to alter your decisions, if you notice deviation of results from your expectations.

These 6 steps to decision-making process may, at first, seem very complicated. However, these are essential decision-making techniques that would aid you in taking proper decisions in your personal as well as professional life. Moreover, decision-making is an ongoing process and will never come to a standstill.

Source :
http://www.buzzle.com 

Conclusion :
 To take a decision systematically and results result, we need to do steps to reach fruitfulness of each decision which we take.

Modern Banking

Modern Banking Systems was founded in 1975 and has established itself as a single-source provider for all your core data processing needs.  MBS is continuously researching new technology for the development of advanced software and hardware, ongoing maintenance services, network data communication installation and training, customer support services and IT security services. 

Partnership Philosophy

Our Partnership philosophy provides protection of your investment far beyond historical industry norms.  Upon completion of a detailed survey of your needs, a total solution is designed to meet your specific objectives.  This individually tailored solution with ongoing hardware and software support services provides a dynamic system to power your business into the future successfully!

Privacy Policy

IBE/MBS believes strongly in our Client’s confidentiality and information privacy.  These beliefs extend to the Client’s information and the Client’s Customer information.  IBE/MBS will not provide access to, or publish any Client or Client Customer data without the expressed written consent from the Client.  IBE/MBS recognizes the significance of our Client’s Regulations, such as Graham Leach Bliley Act and the Right to Privacy, and has instituted procedures to comply with the requirements.

Financing Alternatives

Modern Banking Systems offers three financing alternatives for your investment.  Rental, lease or purchase, or any combination of these, are available to best suit your needs.  The MBS “Rental Option” is unique in the industry in that it allows you to procure and finance your investment without capitalization of that investment!  You can rent all or a portion of the total core solution with one simple monthly payment!

Source :
http://www.modernbanking.com/ 

Conclusion :
 The modern bank to water down to bank client to do economy action and modern bank also water down bank for ministering on clients it.

Import and Export

An import of a good occurs when there is a change of ownership from a non-resident to a resident; this does not necessarily imply that the good in question physically crosses the frontier. However, in specific cases national accounts impute changes of ownership even though in legal terms no change of ownership takes place (e.g. cross border financial leasing, cross border deliveries between affiliates of the same enterprise, goods crossing the border for significant processing to order or repair). Also smuggled goods must be included in the import measurement.

             Imports of services consist of all services rendered by non-residents to residents. In national accounts any direct purchases by residents outside the economic territory of a country are recorded as imports of services; therefore all expenditure by tourists in the economic territory of another country are considered as part of the imports of services. Also international flows of illegal services must be included.

Basic trade statistics often differ in terms of definition and coverage from the requirements in the national accounts:

Data on international trade in goods are mostly obtained through declarations to custom services. If a country applies the general trade system, all goods entering the country are recorded as imports. If the special trade system (e.g. extra-EU trade statistics) is applied goods which are received into customs warehouses are not recorded in external trade statistics unless they subsequently go into free circulation of the importing country.

            A special case is the intra-EU trade statistics. Since goods move freely between the member states of the EU without customs controls, statistics on trade in goods between the member states must be obtained through surveys. To reduce the statistical burden on the respondents small scale traders are excluded from the reporting obligation.

            Statistical recording of trade in services is based on declarations by banks to their central banks or by surveys of the main operators. In a globalized economy where services can be rendered via electronic means (e.g. internet) the related international flows of services are difficult to identify.

            Basic statistics on international trade normally do not record smuggled goods or international flows of illegal services. A small fraction of the smuggled goods and illegal services may nevertheless be included in official trade statistics through dummy shipments or dummy declarations that serve to conceal the illegal nature of the activities.

In national accounts "exports" consist of transactions in goods and services (sales, barter, gifts or grants) from residents to non-residents. The exact definition of exports includes and excludes specific "borderline" cases. A general delimitation of exports in national accounts is given below:

            An export of a good occurs when there is a change of ownership from a resident to a non-resident; this does not necessarily imply that the good in question physically crosses the frontier. However, in specific cases national accounts impute changes of ownership even though in legal terms no change of ownership takes place (e.g. cross border financial leasing, cross border deliveries between affiliates of the same enterprise, goods crossing the border for significant processing to order or repair). Also smuggled goods must be included in the export measurement.

            Export of services consist of all services rendered by residents to non-residents. In national accounts any direct purchases by non-residents in the economic territory of a country are recorded as exports of services; therefore all expenditure by foreign tourists in the economic territory of a country is considered as part of the exports of services of that country. Also international flows of illegal services must be included.

National accountants often need to make adjustments to the basic trade data in order to comply with national accounts concepts; the concepts for basic trade statistics often differ in terms of definition and coverage from the requirements in the national accounts:

            Data on international trade in goods are mostly obtained through declarations to custom services. If a country applies the general trade system, all goods entering or leaving the country are recorded. If the special trade system (e.g. extra-EU trade statistics) is applied goods which are received into customs warehouses are not recorded in external trade statistics unless they subsequently go into free circulation in the country of receipt.

            A special case is the intra-EU trade statistics. Since goods move freely between the member states of the EU without customs controls, statistics on trade in goods between the member states must be obtained through surveys. To reduce the statistical burden on the respondents small scale traders are excluded from the reporting obligation.

            Statistical recording of trade in services is based on declarations by banks to their central banks or by surveys of the main operators. In a globalized economy where services can be rendered via electronic means (e.g. internet) the related international flows of services are difficult to identify.

            Basic statistics on international trade normally do not record smuggled goods or international flows of illegal services. A small fraction of the smuggled goods and illegal services may nevertheless be included in official trade statistics through dummy shipments or dummy declarations that serve to conceal the illegal nature of the activities.

Source :

http://en.wikipedia.org 

Conclusion :

 Activity sells goods or service go to other state to be called export, meanwhile activity buys goods or service of other state to be called import, that such activity will result foreign exchange for state.

The Role of Computer In Business

All businesses need to be well organised to achieve their aims and objectives. Certain tasks, or functions, must be done regularly and
these are usually grouped into specific types of activities. In a
large organisation like Tesco PLC, people work together in functional
areas. Each functional area has a specific purpose. Below are the main
functional areas:

Finance

The main activities of the finance department are:

* To record all the business transactions

This means that they record in their schedule all the expenses that
have been paid and all incomings. They also make sure that each
department does not spend more than it has been allocated.

* Measure the financial performance of Tesco

This means the finance department look at how well or badly Tesco is
doing financially.

* To control the finances and cash flow so Tesco stays reliable.

This means that they make sure that there is enough money in the
business to pay off debts, bills and the employees. They also make
sure that there is enough money to survive for the company.

* To take timely financial decisions by comparing the predicted
performance with actual performance.

This means that if the company wants to invest more , then it
would be up to the finance department to make the decision on whether
there are enough funds to do. They would do this by looking and
comparing the financial situation in previous years with the financial
situation of the present year. By this they can see the expense will
leave them with enough money at the end. They also prepare all the
accounts each year so that the company comply with their legal
responsibilities to the Inland Revenue and complete VAT returns which
they send to HM Customs and Excise.


Source :
 http://www.oppapers.com/essays/Role-Of-Computers-In-BusIness

Conclusion :
 To render a good business, computer technology can help to perfect to the effect of organisational