Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/21452
Title: K ONSISTENSI PEMBAGI AN SISA HASIL U SAHA (SHU) PAD A K OP ERA SI PEGA WA I RE PUB LIK IND ONESIA (K P -RI) UN IVE RSITAS JEMBER
Authors: Y ayu k Suhe ndr awati
Keywords: EMBAGI AN SISA HASIL U SAHA (SHU)
Issue Date: 22-Jan-2014
Series/Report no.: 090910202026;
Abstract: K o pe r a s i I n do n e s i a m e m pu ny a i da s a r ko n s t i t us i o n a l y a n g kua t , y a k n i UU D 1945 pa s a l 33 a y a t 1 b e r b u nyi “ P e r e ko n o m i a n d i s u s u n s e b a ga i us a h a b e r s a m a b e r da s a r ka n a t a s a s a s ke ke l u a r ga a n ” . K e m a k m ur a n m a s y a r a ka t l a h y a ng di ut a m a ka n , b uka n ke m a k m ur a n o r a n g s e o r a n g. K o pe r a s i b e r t u j ua n m e m a j uka n ke s e j a h t e r a a n a n ggot a pa da k h us u s ny a da n m a s y a r a ka t pa da u m u m n y a , s e r t a i kut m e m ba n gu n t a t a n a n pe r e ko n o m i a n n a s i o n a l , da l a m r a n gka m e wu j udka n m a s y a r a ka t y a n g m a j u, a d il , da n m a k m ur b e r l a n d a s ka n P a n c a s il a da n UU D 1945. K o pe r a s i m e m pu ny a i S HU y a n g d i ba g i k a n s e t i a p t a h un da r i l a b a y a n g d i pe r o l e h s e t e l a h d i po to n g pa j a k . P e m ba g i a n S HU i n i t e l a h d i a t ur da l a m UU p e r ko pe r a s i a n t a h un 1967 pa s a l 34 a y a t 1 t e n t a n g S HU . Da l a m pe n e li t i a n i ni , r u m us a n m a s a l a h y a n g d i gu n a ka n a da l a h b a g a i m a na ko n s i s t e ns i pe m a nf a a t a n l a b a pa d a KP R I Un e j . A da pu n t u j ua n da r i pe ne l i t i a n i n i y a i t u i n g i n m e nge t a h u i ko ns i s t e ns i pe m a n f a a t a n S HU pa da KP R I Une j . M e t o de p e n e li t i a n y a n g d i l a kuka n pe n u li s m e n ggu n a ka n m e t o de pe n e l i t i a n kua l i t a t i f de n g a n pe n de ka t a n de s kr i pt i f . Ha l t e r s e but di l a kuka n s upa y a d i da pa t ka n da t a y a n g m e n da l a m d a n m e m pu ny a i t i n gka t ke b e n a r a n y a n g t i n gg i . P e n e li t i a n in i m e n ggu n a ka n m e t o de wa wa n c a r a s e c a r a m e n da la m , da l a m pe n gga m b il a n da t a . An a l i s i s d a t a y a n g d i gu n a ka n da l a m p e n e li t i a n ini a da l a h a n a li s i s do m a i n d a n t a ks o n o m i . P e n ggu n a a n do m a i n da n t a ks o n o m i da l a m pe n e li t i a n i ni b e r t uj ua n un t uk m e m pe r j e l a s da n m e m ba t a s i pe r m a s a l a h a n y a n g d i ba ha s d a l a m pe n e li t i a n . P e n a r i ka n ke s im pu l a n da l a m pe n e li t i a n i n i m e n gg un a ka n m e t o de i n dukt i f ka r e na b e r a wa l da r i h a l y a ng kh u s us da h u l u ke m ud i a n d i a khi r i de n ga n h a l y a ng u m u m . vii i http://library.unej.ac.id/ http://library.unej.ac.id/ http://library.unej.ac.id/ http://library.unej.ac.id/ P e n e li t i a n i n i d il a kuka n d i KP R I U n e j pa da t a n gga l 20 Okt o b e r 2012 s a m pa i de n ga n 0 3 J a n ua r i 201 3 . P e n gu m pu l a n da t a y a n g d i gu n a ka n a da l a h wa wa n c a r a , k u i s i o n e r , do kum e n t a s i , da n s t ud i pus t a ka . Ha s il pe n e li t i a n i n i a da l a h KP RI U ne j t i da k ko ns i s t e n ka r e n a p e m ba g i a n S HU ny a t i da k s e s ua i de n g a n UU p e r ko pe r a s i a n t a h un 1 967 pa s a l 34 a y a t 1 t e n t a n g S HU y a n g m e n ga t a ka n , b a hwa S HU y a n g b e r a s a l da r i t r a ns a ks i b uk a n a n ggo t a h a r us d i p i s a h ka n de n ga n S HU y a n g b e r a s a l da r i t r a n s a k s i y a ng d i l a kuka n o l e h a n ggo t a . P a da pr a k t e kny a KP R I U n e j t i da k m e mi s a h ka n pe r o l e h a n S H U t e r s e b ut s e s ua i de n ga n UU y a n g b e r l a ku. Ha l i n i d i s e b a b ka n ka r e n a pe n gur us da n a n ggo t a K P R I Un e j t i d a k m e m a h a mi UU p e r ko pe r a s i a n . S e hi ngga , s e l ur u h ke put us a n a k hi r d i s e r a h k a n d i t a n ga n a n ggo t a y a ng m a n a a n ggo t a m e r upa ka n a l a t t e r p e n t i n g da l a m m e m a j uka n ko pe r a s i t a n pa m e m a h a mi p e r a t ur a n t e r l e bi h da h u l u .
URI: http://repository.unej.ac.id/handle/123456789/21452
Appears in Collections:UT-Faculty of Social and Political Sciences

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