BAB XI : PERAN KOPERASI DI BERBAGAI KEADAAN PERSAINGAN

<div dir="ltr" style="text-align: left;" trbidi="on"> <div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">a. <b><u><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">PASAR PERSAINGAN SEMPURNA (perfect competitive market)</span></u></b></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Ciri-ciri Pasar Pesaingan Sempurna :</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <ol style="text-align: left;"> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Adanya penjual dan pembeli yang sangat banyak.</span><div style="text-align: justify;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"> Banyaknya penjual dan pembeli menyebabkan masing-masing pihak tidak dapat mempengaruhi harga. Harga ditentukan oleh mekanisme permintaan dan penawaran di pasar</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> </li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produk yang dijual perusahaan adalah sejenis (homogen).</span><div style="text-align: justify;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"> Produk yang ditawarkan adalah sama dalam segala hal. Dalam pikiran pembeli, masing-masing hasil produksi suatu perusahaan dilihat sebagai sebuah substitusi yang sempurna untuk hasil produksi dari perusahaan lain di pasaran. Akibatnya penentuan pembelian oleh konsumen tidak tergantung kepada siapa yang menjual produk tersebut.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> </li> <li style="text-align: justify;"><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perusahaan bebas untuk masuk dan keluar. Masing-masing penjual ataupun pembeli mempunyai kebebasan untuk masuk dan keluar pasar. Tidak turut sertanya salah satu pengusaha atau pembeli dalam pasar tersebut, tidak akan berpengaruh kepada harga pasar, karena jumlah produk yang ditarik/dibeli sedemikian kecilnya sehingga dapat diabaikan jika dibandingkan dengan total produk yang terdapat di pasar.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Para pembeli dan penjual memiliki informasi yang sempurna.</span><div style="text-align: justify;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"> Para penjual dan pembeli mempunyai informasi yang lengkap mengenai kondisi pasar, struktur harga, dan kuantitas barang yang sesungguhnya. Keterangan ini mudah didapat dan tidak memerlukan biaya yang besar (costless).</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> </li> </ol> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Berdasarkan kondisi di atas, dapat diamati keseimbangan / ekuilibrium dari suatu badan usaha koperasi untuk jangka waktu pendek, menengah, dan jangka panjang. Dalam struktur <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">pasar persaingan sempurna, harga ditentukan oleh keseimbangan permintaan (demand) dengan penawaran (supply).</span></b> Oleh sebab itu, perusahaan yang bersaing dalam pasar persaingan sempurna disebut penerima harga (price taker). <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">Jadi apabila koperasi masuk dan menjual produknya ke pasar yang mempunyai struktur bersaing sempurna, maka koperasi hanya dapat mengikuti harga pasar sebagai harga jual produknya.</span></b> Koperasi tidak akan dapat mempengaruhi harga, walaupun seluruh produk anggotanya dikumpul dan dijual melalui koperasi.<br /> Oleh karena itu, persaingan “harga” tidak cocok diterapkan oleh para pelaku bisnis termasuk koperasi di pasar bersaing sempurna. Untuk mendapatkan keuntungan yang lebih besar, maka koperasi harus mampu bersaing dalam hal “biaya”.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><u><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">b. PASAR MONOPOLISTIK ( monopolistik competition )</span></u></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Ciri-ciri pasar persaingan monopolistik sebagai berikut:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <ol style="text-align: justify;"> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Adanya penjual yang banyak. Namun jumlahnya tidak sebanyak pasar persaingan sempurna,apabila sudah ada beberapa perusahaan maka pasar monopolistic sudah dapat <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">terwujud.Yang</span> terpenting tidak ada satu pun perusahaan yang ukurannya tidak lebih besar dari perusahaan lain.Keadaan ini menyebabkan produksi perusahaan relative kecil dibandingkan keseluruhan produksi dalam keseluruhan pasar. </span></li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produk yang dihasilkan beragam (heterogen). Produk yang dihasilkan berbeda secara fisik,pengemasan,perbedaan dalam bentuk “jasa perusahaan setelah penjualan” dan perbedaan dalam cara membayar barang yang dibeli.</span></li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Persaingan promosi penjualan sangat aktif. Harga bukan penentu utama dari besarnya pasar dari perusahaan-perusahaan dalam pasar <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">monopolistic.Untuk</span> menarik pelanggan perusahaan melakukan perbaikan mutu dan desain barang,melakukan kegiatan iklan yang terus-menerus, memberikan syarat penjualan yang menarik,dan sebagainya.</span></li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Keluar masuk industry relative mudah. Tetapi tidak semudah pasar persaingan sempurna  beberapa faktor yang membedakan yaitu : modal yang diperlukan relative besar; perusahaan harus menghasilkan barang yang berbeda dengan yang sudah tersedia di pasar; perusahaan harus mempromosikan barang tersebut agar memperoleh <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">pelanggan.Jika</span> ada perusahaan baru ingin memasuki pasar ini maka harus menghasilkan produk yang yang lebih menarik dari yang sudah ada di pasar.</span></li> <li><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perusahaan mempunyai sedikit kekuasaan mempengaruhi harga. Kekuasaan mempengaruhi harga ini diakibatkan dari sifat barang yang dihasilkan yaitu bersifat berbeda.Perbedaan ini membuat pembeli bersifat memilih,yaitu lebih menyukai barang dari suatu perusahaan tertentu dan kurang menyukai barang dari perusahaan <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">lainnya.Maka</span> apabila perusahaan menaikan harga maka ia tetap dapat menarik pembeli  dan jika menurunkan harga tidak mudah untuk menjual semua produk yang dihasilkan.Banyak konsumen masih membeli barang yang dihasilkan perusahaan walaupun harganya relative mahal.</span></li> </ol> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Oleh karena itu, apabila koperasi ingin memaksimumkan keuntungannya dalam struktur pasar monopolistic, maka secara teoritis, koperasi harus mampu menghasilkan produk yang sangat berbeda dengan yang dihasilkan oleh pengusaha lain. Tentu strategi dan taktik bisnis dalam promosi, sedikit banyak sangat menentukan perbedaan tersebut.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Koperasi harus memberikan tambahan pendapatan kepada anggotanya dan harus mampu memperbesar kemakmuran anggotanya jika ingin mencapai kesuksesan pada saat beroperasi di pasar persaingan monopolistik.Asumsi yang mendasari model persaingan monopolistic secara mutlak sama seperti kompetisi sempurna, kecuali asumsi mengenai produk yang homogeny. Suatu <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">perbedaan analisis yang membedakan situasi persaingan sempurna dengan persaingan monopolistik adalah karena keheterogenan produk, sehingga setiap penjualan dapat berperilaku sebagai monopolistik kecil.</span></b></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">Dibanding dengan pasar persaingan sempurna, koperasi dalam pasar persaingan monopolistik punya sedikit keunggulan penampilan jangka pendek, jika kesenjangan kemampuan tidak terlampaui besar.</span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><u><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">c. PASAR MONOPSONI</span></u></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Ciri-ciri pasar monopsoni :</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> </div> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Banyak terdapat penjual atau produsen</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Harga dan jumlah kuantitas produk yang ditawarkan dikuasai oleh harga pasar</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Sangat mudah untuk masuk ke pasar</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Tidak butuh strategi dan promosi untuk sukses</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Kondisi Monopsoni sering terjadi didaerah-daerah Perkebunan dan industri hewan potong (sapi), sehingga posisi tawar menawar dalam harga bagi petani adalah nonsen. Salah satu contoh monopsoni juga adalah penjualan perangkat kereta api di Indonesia. Perusahaan Kereta Api di Indonesia hanya ada satu yakni KAI, oleh karena itu, semua hasil produksi hanya akan dibeli oleh KAI.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Apabila seorang pengusaha membeli suatu faktor produksi secara bersaing sempurna dengan pengusaha lain,maka ia secara perorangan tidak bisa mempengaruhi harga dari faktor produksi itu.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">Koperasi berperan sebagai pembeli tunggal atas barang atau jasa di dalam pasar, sama halnya dengan pengusaha yang berkecimpung di dalam pasar ini, dan tidak bisa mempengaruhi harga.</span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><u><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">4. PASAR OLIGOPOLI</span></u></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">* Ciri-ciri pasar Oligopoli:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> </div> <div style="text-align: justify;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Terdapat banyak pembeli di pasar.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Umumnya dalam pasar oligopoly adalah produk-produk yang memiliki pangsa pasar besar dan merupakan kebutuhan sehari-hari, seperti semen, Provider telefon selular, air minum, kendaraan bermotor, dan sebagainya.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /> <br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Hanya ada beberapa perusahaan(penjual) yang menguasai pasar.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Umumnya adalah penjual-penjual (perusahaan) besar yang memiliki modal besar saja (konglomerasi). Karena ada ketergantungan dalam perusahaan tersebut untuk saling menunjang. Contoh: bakrie group memiliki pertambangan, property, dan perusahaan telefon seluler (esia).</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /> <br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produk yang dijual bisa bersifat sejenis, namun bisa berbeda mutunya.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perusahaan mengeluarkan beberapa jenis sebagai pilihan yang berbeda atribut, mutu atau fiturnya. Hal ini adalah alat persaingan antara beberapa perusahaan yang mengeluarkan beberapa jenis produk yang sama, atau hamper sama di dalam pasar oligopoly</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Adanya hambatan bagi pesaing baru.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perusahaan yang telah lama dan memiliki pangsa pasar besar akan memainkan peranan untuk menghambat perusahaan yang baru masuk ke dalam pasar oligopoly tersebut.Diantaranya adalah bersifat kolusif, dimana antar pesaing dalam pasar oligopoly membuat beberapa kesepakatan masalah harga, dan lain-lain. Perusahaan baru akan sulit masuk pasar karena produk yang mereka tawarkan meskipun mutu dan harganya lebih unggul, tapi peranan Brand image melalui periklanan mengalahkan hal tersebut.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /> <br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Adanya saling ketergantungan antar perusahaan (produsen).</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Keuntungan yang didapatkan bergantung dari pesaing perusahaan tersebut. Yaitu adanya tarik menarik pangsa pasar (Market share) untuk mendapatkan profit melalui harga jual bersaing sehingga tidak ada keuntungan maksimum.</span></div> <div style="text-align: justify;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"> </span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Advertensi (periklanan) sangat penting dan intensif.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Untuk menciptakan brand image, menarik market share dan mencegah pesaing baru.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><br /> <br /><b><span style="border: none windowtext 1.0pt; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;"> </span></b></div> <div style="text-align: justify;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">Peranan koperasi dalam pasar jenis oligopoly</span></b><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"> </span></div> <div style="text-align: justify;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Times New Roman"; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Untuk mencegah persaingan harga yang ekstrim, beberapa perusahaan atau pemerintah menetapkan aturan mengenai harga standar sehingga tidak ada persaingan harga yang <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">mencolok.Peran</span> koperasi di didalam pasar oligopoly adalah sebagai retailer (pengecer), dikarenakan untuk terjun ke dalam pasar oligopoly ini diperlukan capital intensive (modal yang tinggi). Koperasi dapat berperan sebagai pengecer produk berbagai jenis dari beberapa produsen. 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BAB XI : PERAN KOPERASI DI BERBAGAI KEADAAN PERSAINGAN

a.  PASAR PERSAINGAN SEMPURNA (perfect competitive market) Ciri-ciri Pasar Pesaingan Sempurna : Adanya penjual dan pembeli yang sang...

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BAB X: EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI PERUSAHAAN

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<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 4"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 5"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 6"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 1"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 1"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 2"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 2"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 2"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 3"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 4"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 5"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 6"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 6"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6"/> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Mention"/> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Hyperlink"/> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Hashtag"/> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Unresolved Mention"/> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Link"/> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:8.0pt; mso-para-margin-left:0cm; line-height:107%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;} </style> <![endif]--> <br /> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">1. EFISIENSI PERUSAHAAN KOPERASI</span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi koperasi adalah pelayanan usaha kepada anggotanya. Koperasi yang dapat menekan biaya serendah mungkin tetapi anggota tidak memperoleh pelayanan yang baik dapat dikatakan usahanya tidak efisien disamping tidak memiliki tingkat efektivitas yang lebih tinggi, sebab dampak kooperarifnya tidak dirasakan anggota. Untuk mengukur efisiensi organisasi dan usaha ada bebrapa rasio yang dapatdipergunakanyang didasarkan pada kergaan koperasi yang bersangkutan. Sarana yang dapat digunakan adalah neraca dan catatan keragaan lain yang dimiliki koperasi. Hal itu lah yang dapat memberikan gambaran kuantitatif tentang keragaan koperasi.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi ekonomi usaha koperasi dapat diukur dengan mempergunakan ukuran:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi dalam operasional usaha yang terlihat dari validitas keuangan (financial viability) dan keragaan kewirakoperasian (entrepreneurship performance).</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi yang dihubungkan dengan pengembangan.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi yang dihubungkan dengan pemenuhan kebutuhan anggota.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Koperasi tidak boleh terlepas dari ukuran efisiensi bagi usahanya, meskipun tujuan utamanya melayani anggota. Ukuran kemanfaatan ekonomis adalah manfaat ekonomi dan pengukurannya dihubungkan dengan teori efisiensi, efektivitas serta waktu terjadinya transaksi atau diperolehnya manfaat ekonomi</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi adalah penghematan input yang diukur dengan cara membandingkan input anggaran atau seharusnya (la) dengan input realisasi atau seharusnya (ls), jika ls < la disebut efisien</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Dihubungkan dengan waktu terjadinya transaksi atau diperolehnya manfaat ekonomi oleh anggota dapat dibagi menjadi dua jenis manfaat yaitu:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: Wingdings; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";">  </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Manfaat Ekonomi Langsung (MEL), yaitu manfaat ekonomi yang diterima oleh anggota langsung diperoleh pada saat terjadinya transaksi antara anggota dengan koperasinya</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: Wingdings; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";">  </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Manfaat Ekonomi Tidak Langsun (METL),yaitu manfaat ekonomi yang diterima oleh anggota bukan pada saat terjadinya transaksi, tetapi diperoleh kemudian setelah berakhirnya suatu periode tertentu atau periode pelaporan keuangan atau pertanggung jawaban pengurus dan pengawas, yakni penerimaan SHU (Sisa Hasil Usaha) anggota.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Manfaat ekonomi pelayanan koperasi yang di terima anggota dapat dihitung dengan cara sebagai berikut:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">TME = MEL + METL</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">MEN = (MEL +METL) – BA</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Bagi suatu badan usaha koperasi yang melaksanakan kegiatan serba usaha (multipurpose), maka besarnya manfaat ekonomi langsung dapat dihitung  dengan cara sebagai berikut:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">MEL = EfP + EfPK +EvP + EvPU</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">METL = SHUa</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efisiensi Perusahaan atau Badan Usaha Koperasi:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">a).   Tingkat efisiensi biaya pelayanan badan usaha ke anggota</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">(TEBP) = RealisasiBiayaPelayanan</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Anggaran biaya pelayanan</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Jika TEBP < 1 berarti  efisiensi biaya pelayanan badan usaha ke anggota</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">b).  Tingkat efisiensi badan udaha ke bukan anggota</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">(TEBU) = RealisasiBiaya Usaha</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Anggaran biaya usaha</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Jika TEBU < 1 berarti efisiensi biaya usaha</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">2. EFEKTIFITAS KOPERASI</span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Efektivitas adalah pencapaian target output yang di ukur dengan cara membandingkan output anggaran atau seharusnya (Oa), dengan output realisasi atau sungguhnya (Os), jika Os > Oa di sebut efektif.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Rumus perhitungan Efektivitas koperasi (EvK) :</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">EvK= Realisasi SHUk + Realisasi MEL</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Anggaran SHUk + Anggaran MEL =  Jika EvK >1, berarti efektif</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">3. PRODUKTIVITAS KOPERASI  </span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produktivitas adalah salah satu istilah dalam kegiatan produksi. Produktivitas dilihat dari perbandingan antara luaran (output) dengan masukan (input). Menurut Herjanto, produktivitas merupakan suatu ukuran yang menyatakan bagaimana baiknya sumber daya diatur dan dimanfaatkan untuk mencapai hasil yang optimal. Produktivitas digunakan sebagai tolak ukur keberhasilan suatu industri atau UKM. Koperasi sebagai suatu unit usaha juga memerlukan produktivitas.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produktivitas  koperasi merupakan ukuran sejauh mana koperasi menggunakan sumber daya dan dana untuk memperoleh pendapatan. Produktivitas koperasi juga dapat dilihati dari tingkat efesiensi penggunaan sumber-sumber organisasi seperti penggunaan modal. Selain itu produktivitas juga dapat dilihat dari pertumbuhan koperasi. Pertumbuhan koperasi tersebut seperti peningkatankuantitas asset usaha, jasa, perolehan pendapatan, peningkatan volume transaksi dan partisipasi anggota.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Tingkat produktivitas koperasi memberikan gambaran seberapa besar tingkat hasil kegiatan koperasi dengan modal kerja yang ada. Untuk dapat melihatnya diperlukan analisis laporan koperasi. Analisis laporan ini merupakan bagian dari laporan pertanggungjawaban pengurus. Laporan ini berisikan tentang tata kehidupan koperasi. Laporan ini nantinya dapat dijadikan sebagai salah satu alat evaluasi produktivitas koperasi.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Upaya peningkatan produktivitas membutuhkan beberapa indikator sebagai evaluasi. Indicator tersebut diantaranya dilihat dari aspek kelembagaan, usaha koperasi, pelayanan, partisipasi anggota dan jaringan kerja. Hasil dari evaluasi ini mengacu pada perubahan perilaku dan kondisi keuangan koperasi. Dari hasil ini maka dapat ditentukan sistem kebijakan jangka pendek dan jangka panjang dalam koperasi.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Produktivitas adalah pencapaian target output (O) atas input yang digunakan (I), jika O>1 maka disebut produktif.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Rumus perhitungan Produktifitas Perusahaan Koperasi adalah:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">PPK (1) =        SHUk           x 100%</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Modal Koperasi setiap Rp.1,00 Modal Koperasi menghasilkan SHU sebesar Rp…</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">PPK (2) = Lababersihdariusahadengan non anggota x 100%</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Modal Koperasi setiap Rp.1,00 modal koperasi menghasilkan laba bersih dari usaha dengan non anggota sebesar Rp…</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <b><span style="border: none windowtext 1.0pt; color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">4 ANALISIS LAPORAN KEUANGAN</span></b><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Analisis Laporan Koperasi Laporan keuangan koperasi merupakan bagian dari laporan pertanggungjawaban pengurus tentang tata kehidupan koperasi. Laporan keuangan sekaligus dapat dijadikan sebagai salah satu alat evaluasi kemajuan koperasi. Laporan Keuangan Koperasi berisi:</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Neraca,</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perhitungan hasil usaha (income statement),</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Laporan arus kas (cash flow),</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Catatan atas laporan keuangan</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"> <span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: EN-ID;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Laporan perubahan kekayaan bersih sbg laporan keuangan tambahan</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Perhitungan hasil usaha pada koperasi harus dapat menunjukkan usaha yang berasal dari anggota dan bukan anggota. Alokasi pendapatan dan beban kepada anggota dan bukan anggota pada perhitungan hasil usaha berdasarkan perbandingan manfaat yang di terima oleh anggota dan bukan anggota.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Laporan koperasi bukan merupakan laporan keuangan konsolidasi dari koperasi-koperasi. Dalam hal terjadi penggabungan dua atau lebih koperasi menjadi satu badan hukum koperasi, maka dalam penggabungan tersebut perlu memperhatikan nilai aktiva bersih yang riil dan bilamana perlu melakukan penilaian kembali. Dalam hal operasi mempunyai perusahaan dan unit-unit usaha yang berada di bawah satu pengelolaan, maka di susun laporan keuangan konsolidasi atau laporan keuangan gabungan.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Dalam PSAK Nomor 27 dinyatakan bahwa laporan keuangan koperasi merupakan suatu bagian dari sistem pelaporan keuangan koperasi.  Laporan keuangan koperasi lebih ditujukan kepada pihak-pihak di luar pengurus koperasi dan tidak dimaksudkan untuk pengendalian usaha (Ikatan Akuntan Indonesia: 2002).  Selanjutnya  berdasarkan laporan keuangan koperasi tersebut, para pemakai dapat melakukan penilaian terhadap kinerja koperasi.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Kepentingan pemakai utama laporan keuangan koperasi terutama adalah untuk: a) Menilai pertanggungjawaban pengurus b). Menilai prestasi pengurus c) Menilai manfaat yang diberikan koperasi terhadap anggotanya d) Sebagai bahan pertimbangan untuk menentukan jumlah sumber daya, karya dan jasa yang diberikan kepada koperasi (Ikatan Akuntan Indonesia: 2002). Oleh karena itu begitu penting untuk selalu dilakukan analisis terhadap laporan keuangan koperasi agar segera terdeteksi jika terjadi ketidakberesan masalah keuangan di koperasi.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi sehubungan dengan posisi keuangan dan hasil usaha yang telah dicapai oleh koperasi. Data keuangan akan bermakna jika dilakukan analisis, sehingga dapat segera digunakan sebagai dasar pengambilan keputusan.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Laporan keuangan adalah suatu alat bantu yang dapat digunakan untuk membuat suatu keputusan antara lain mengenai rencana-rencana perusahaan, penanaman modal/investasi, pencarian sumber-sumber dana oprasi perusahaan lainnya (Amin Wijaya Tunggal: 1995: 22). Melalui analisis laporan keuangan ini maka para pemakai informasi akuntansi dapat mengambil keputusan. Pengelola/manajer koperasi dapat menilai apakah kinerjanya dalam suatu periode yang lalu mendatangkan keuntungan atau tidak.</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;">Sumber :</span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span lang="EN-US" style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-color-alt: windowtext;"><a href="http://anitasw.blogspot.co.id/2011/12/analisis-laporan-koperasi.html"><span lang="EN-ID" style="border: none windowtext 1.0pt; color: black; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">http://anitasw.blogspot.co.id/2011/12/analisis-laporan-koperasi.html</span></a></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID;"></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"> <span lang="EN-US" style="color: black; font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; mso-color-alt: windowtext;"><a href="https://josahulata.wordpress.com/2013/12/26/produktivitas-koperasi/"><span lang="EN-ID" style="border: none windowtext 1.0pt; color: black; mso-ansi-language: EN-ID; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-color-alt: windowtext; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-ID; padding: 0cm;">https://josahulata.wordpress.com/2013/12/26/produktivitas-koperasi/</span></a></span><span style="font-family: "Century Gothic",sans-serif; font-size: 12.0pt; line-height: 150%; 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BAB X: EVALUASI KEBERHASILAN KOPERASI DILIHAT DARI SISI PERUSAHAAN

1. EFISIENSI PERUSAHAAN KOPERASI Efisiensi koperasi adalah pelayanan usaha kepada anggotanya. Koperasi yang dapat menekan biaya seren...

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