softskill

Cooperatives are business entities whose members are individuals or legal entities with a base cooperative activities based on the principle of cooperation as well as a popular economic movement is based on the principle of the family. Cooperative aims to provide welfare for its members.
Based on such understanding, which can become members of the cooperative are:
• Individual, namely those who voluntarily become members of the cooperative;
• Board of cooperatives, a cooperative that became members of cooperatives who have a broader scope.
In the Statement of Financial Accounting Standard (PSAK) No. 27 (Revised 1998), stated that the main characteristic that distinguishes cooperative with other business entities, namely the cooperative members have a dual identity. Dual identity that is a member of the cooperative are the owners and users of the service cooperatives.
Generally, cooperatives are controlled jointly by all members, in which every member has equal voting rights in any cooperative decisions. Profit sharing cooperatives (so-called balance of the Business or SHU) are usually calculated based on the contribution of members of cooperatives, for example by performing a large dividend based on purchases or sales made by the members.
Function and Role of Cooperatives
According to Law No. 25 year 1992 Article 4 explained that the function and role of cooperatives as follows:
• Build and develop the potential and capabilities of member economies in particular and society in general to improve the economic and social welfare;
• Participate actively in efforts to enhance the quality of human life and society
• Strengthen the people's economy as the basis of the strength and resilience of the national economy with the cooperative as the cornerstone-teacher
• Trying to create and develop the national economy, which is a joint effort based on the principle of the family and economic democracy
• Develop creativity and build organizational life for students
Cooperative Principle
According to Law No. 25 year 1992 Article 5 mentioned the cooperative principles, namely:
• Membership is voluntary and open
• conducted in a democratic management
• The division of Time Results Business (SHU) is fairly comparable to the size of the business services of each member (the member's share in the cooperatives)
• Providing limited remuneration of capital
• Independence
• Education perkoprasian
• cooperation among cooperatives