Ekonomi Kls X, Pengelolaan Koperasi & Perhitungan Sisa Hasil Usaha,oleh Ibu Friska Damayanti, S.Pd

Summary

In this educational video, the instructor, Ibu Icha, discusses key concepts related to cooperatives in Indonesia. The lesson covers topics such as the management and structure of cooperatives, including the roles of the General Meeting, Board of Directors, and Supervisors. Additionally, the video explains how cooperatives are funded, the importance of calculating profits (SHU), and how those profits are distributed among members. The session also includes a detailed example of calculating SHU distribution and provides insights into cooperative establishment and dissolution procedures. The video ends with a reminder about an upcoming quiz based on the content.

Takeaways

• 😀 The cooperative (koperasi) is an organization managed by its members, focusing on mutual benefit and shared decision-making.
• 😀 The highest authority in a cooperative is the Rapat Anggota (Members' Meeting), which makes key decisions about policies, management, and other organizational matters.
• 😀 The board of directors (pengurus) is responsible for executing policies and managing the day-to-day operations of the cooperative.
• 😀 The supervisory board (pengawas) ensures the board's actions align with the cooperative's goals and supervises financial activities.
• 😀 A cooperative's capital can come from three main sources: self-funding (e.g., mandatory savings, reserves), loans (from members or external sources), and other legitimate sources.
• 😀 SHU (Sisa Hasil Usaha), or cooperative profit, is calculated by subtracting operational costs from total income, such as from sales and other income streams.
• 😀 The SHU is distributed annually among the cooperative's components: cooperative reserve, member services, capital services, and other categories.
• 😀 The distribution of SHU is divided as follows: 40% for the cooperative reserve, 25% for member services, 20% for capital services, and 15% for other services.
• 😀 Cooperative members' contributions are based on their initial and mandatory savings, and the amount of goods or services they transact with the cooperative.
• 😀 In case of the dissolution of a cooperative, the government may intervene, especially if the cooperative is no longer operational or continually facing losses.
• 😀 Students are reminded that a quiz will take place based on the cooperative concepts covered in both previous and current lessons.

Q & A

What is the main topic of today's lesson?

The main topic of today's lesson is the management of cooperatives, including the process of cooperative membership applications, calculating the profits or remaining business results (SHU), and understanding cooperative governance.

What is the role of the 'Rapat Anggota' in a cooperative?

The 'Rapat Anggota' (Member Meeting) is the highest decision-making authority in a cooperative, responsible for setting policies, appointing or dismissing managers and supervisors, approving financial reports, and deciding on the distribution of SHU (remaining business results).

How often are Rapat Anggota meetings held?

Rapat Anggota meetings are typically held once a year.

What are the key responsibilities of the 'Pengurus' (Board of Directors) in a cooperative?

The Pengurus (Board of Directors) implements the policies decided by the Rapat Anggota, manages the cooperative’s operations, and ensures proper record-keeping of members' details, as well as representing the cooperative legally.

How is the funding for a cooperative generally structured?

A cooperative's funding typically comes from three main sources: its own capital (such as mandatory member contributions), loans (from members or other financial institutions), and other legal sources of funds.

What is 'Simpanan Pokok' in a cooperative?

Simpanan Pokok is a mandatory contribution from each member to the cooperative upon joining. This amount is fixed for all members and cannot be withdrawn as long as they remain members.

How are the profits (SHU) in a cooperative distributed?

The SHU (remaining business results) are distributed based on certain percentages, such as for the cooperative reserve (40%), member services (25%), capital services (20%), and other contributions (15%).

What is the procedure for establishing a cooperative?

The establishment of a cooperative involves three stages: preparation, submitting a request for official recognition, and receiving government approval to operate as a cooperative.

What triggers the dissolution of a cooperative?

A cooperative may be dissolved by government decision if it is no longer operational, is experiencing continuous losses, or cannot maintain its activities sustainably.

How is the SHU (remaining business results) divided among cooperative members?

The SHU is divided based on the member's contributions, such as their mandatory savings and purchases. The distribution of SHU for members is calculated based on their share of total capital and sales transactions.