Sisa Hasil Usaha Dan Pola Manajemen Koperasi

Sisa Hasil Usaha
SHU koperasi adalah pendapatan koperasi yang diperoleh dalam satu tahun buku dikurang dengan biaya, penyusutan, dan kewajiban lain termasuk pajak dalam tahun buku yang bersangkutan.
SHU setelah dikurangi dana cadangan, dibagikan kepada anggota sebanding jasa usaha yang dilakukan oleh masing-masing anggota dengan koperasi, serta digunakan untuk keperluan pendidikan perkoperasian dan keperluan koperasi, sesuai dengan keputusan Rapat Anggota. Besarnya pemupukan modal dana cadangan ditetapkan dalam Rapat Anggota.
Penghitungan SHU bagian anggota dapat dilakukan apabila beberapa informasi dasar diketahui sebagai berikut :
• SHU total kopersi pada satu tahun buku
• bagian (persentase) SHU anggota
• total simpanan seluruh anggota
• total seluruh transaksi usaha ( volume usaha atau omzet) yang bersumber dari anggota
• jumlah simpanan per anggota
• omzet atau volume usaha per anggota
• bagian (persentase) SHU untuk simpanan anggota
• bagian (persentase) SHU untuk transaksi usaha anggota.


SHU koperasi dibagikan kepada anggota koperasi berdasarkan dari dua kegiatan ekonomi koperasi yang dilakukan oleh anggota sendiri, yaitu:
1. SHU atas jasa modal
2. SHU atas jasa usaha

Rumus Pembagian SHU
Menurut UU No. 25/1992 pasal 5 ayat 1 mengatakan bahwa “Pembagian SHU kepada anggota dilakukan tidak semata-mata berdasarkan modal yang dimiliki seseorang dalam koperasi, tetapi juga berdasarkan perimbangan jasa usaha anggota terhadap koperasi. Ketentuan ini merupakan perwujudan kekeluargaan dan keadilan”.
 SHU per anggota : SHUA = JUA + JMA
Di mana :
SHUA = Sisa Hasil Usaha Anggota
JUA = Jasa Usaha Anggota
JMA = Jasa Modal Anggota



PRINSIP-PRINSIP PEMBAGIAN SHU KOPERASI
1. SHU yang dibagi adalah yang bersumber dari anggota.
2. SHU anggota adalah jasa dari modal dan transaksi usaha yang dilakukan anggota sendiri.
3. Pembagian SHU anggota dilakukan secara transparan.
4. SHU anggota dibayar secara tunai


POLA MANAJEMEN KOPERASI
Definisi Manajemen menurut Stoner adalah suatu proses perencanaan, pengorganisasian, pengarahan, dan pengawasan usaha-usaha para anggota organisasi dan penggunaan sumberdaya-sumberdaya organisasi lainnya agar mencapai tujuan organisasi yang telah ditetapkan.
Definisi Paul Hubert Casselman dalam bukunya berjudul “ The Cooperative Movement and some of its Problems” yang mengatakan bahwa : “Cooperation is an economic system with social content”. Artinya koperasi harus bekerja menurut prinsip-prinsip ekonomi dengan melandaskan pada azas-azas koperasi yang mengandung unsur-unsur sosial di dalamnya.

Manajemen Koperasi
Manajemen adalah suatu ilmu yang mempelajari bagaimana cara mencapai tujuan dengan efektif dan efisien dengan menggunakan bantuan / melalui orang lain
Dengan demikian Manajemen Koperasi dapat diartikan sebagai suatu proses untuk mencapai tujuan melalui usaha bersama berdasarkan azas kekeluargaan.Untuk mencapai tujuan Koperasi, perlu diperhatikan adanya sistim Manajemen yang baik, agar tujuannya berhasil, yaitu dengan diterapkannya fungsi-fungsi Manajemen.

Rapat Anggota
Rapat anggota merupakan kekuasaan tertinggi di tata kehidupan koperasi yang berarti berbagai persoalan mengenai suatu koperasi hanya ditetapkan dalam rapat anggota. Di sini para anggota dapat berbicara, memberikan usul dan pertimbangan, menyetujui suatu usul atau menolaknya, serta memberikan himbauan atau masukan yang berkenaan dengan koperasi. Oleh karena jumlah siswa terlalu banyak, maka dapat melalui perwakilan atau utusan dari kelas-kelas.
Rapat Anggota Tahunan (RAT) diadakan paling sedikit sekali dalam setahun, ada pula yang mengadakan dua kali dalam satu tahun, yaitu satu kali untuk menyusun rencana kerja tahun yang akan dan yang kedua untuk membahas kebijakan pengurus selama tahun yang lampau. Agar rapat anggota tahunan tidak mengganggu jalannya kegiatan belajar mengajar di sekolah, maka rapat dapat diadakan pada mas liburan tahunan atau liburan semester. Sebagai pemegang kekuasaan tertinggi dalam koperasi sekolah, rapat anggota mempunyai wewenang yang cukup besar. Wewenang tersebut misalnya:
- Menetapkan anggaran dasar koperasi;
- Menetapkan kebijakan umum koperasi;
- Menetapkan anggaran dasar koperasi;
- Menetapkan kebijakan umum koperasi;
- Memilih serta mengangkat pengurus koperasi;
- Memberhentikan pengurus; dan
- Mengesahkan pertanggungjawaban pengurus dalam pelaksanaan tugasnya.
Pada dasarnya, semua anggota koperasi berhak hadir dalam rapat anggota. Namun, bagi mereka yang belum memenuhi syarat keanggotaan, misalnya belum melunasi simpanan pokok tidak dibenarkan hadir dalam rapat anggota. Ada kalanya mereka diperbolehkan hadir dan mungkin juga diberi kesempatan bicara, tetapi tidak diizinkan turut dalam pengambilan keputusan. Keputusan rapat anggota diperoleh berdasarkan musyawarah mufakat. Apabila tidak diperoleh keputusan dengan cara musyawarah, maka pengambilan keputusan berdasarkan suara terbanyak di mana setiap anggota koperasi memiliki satu suara. Selain rapat biasa, koperasi sekolah juga dapat menyelenggarakan rapat anggota luar biasa, yaitu apabila keadaan mengharuskan adanya keputusan segera yang wewenangnya ada pada rapat anggota. Rapat anggota luar biasa dapat diadakan atas permintaan sejumlah anggota koperasi atau atas keputusan pengurus. Penyelenggara rapat anggota yang dianggap sah adalah jika koperasi yang menghadiri rapat telah melebihi jumlah minimal (kuorum). Kuorum rapat anggota meliputi setengah anggota ditambah satu (lebih dari 50%). Jika tidak, maka keputusan yang diambil dianggap tidak sah dan tidak mengikat.
Hal yang dibicarakan rapat anggota tahunan
- Penilaian kebijaksanaan pengurus selama tahun buku yang lampau.
- Neraca tahunan dan perhitungan laba rugi.
- Penilaian laporan pengawas
- Menetapkan pembagian SHU
- Pemilihan pengurus dan pengawas
- Rencana kerja dan rencana anggaran belanja tahun selanjutnya
- Masalah-masalah yang timbul

Pengurus
Pengurus koperasi dipilih dari kalangan dan oleh anggota dalam suatu rapat anggota. Ada kalanya rapat anggota tersebut tidak berhasil memilih seluruh anggota Pengurus darikalangan anggota sendiri. Hal demikian umpamanya terjadi jika calon-calon yang berasal dari kalangan-kalangan anggota sendiri tidak memiliki kesanggupan yang diperlukan untuk memimpin koperasi yang bersangkupan, sedangkan ternyata bahwa yang dapat memenuhi syarat-syarat ialahmereka yang bukan anggota atau belum anggota koperasi (mungkin sudah turut dilayani oleh koperasi akan tetapi resminya belum meminta menjadi anggota)Dalam hal dapatlah diterima pengecualian itu dimana yang bukan anggota dapat dipilih menjadi anggota pengurus koperasi.

Pengawas
Pengawas dipilh oleh Rapat Anggota untuk mengawasi pelaksanaan keputusan Rapat Anggota Tahunan dan juga idiologi. Tugas pengawas tidak untuk mencari-cari kesalahan tetapi untuk menjaga agar kegiatan yang dilakukan oleh koperasi sesuai dengan idiologi, AD/ART koperasi dan keputusan RA.
Tugas, kewajiban dan wewenang pengawas koperasi sebagai berikut.
1) Pengawas koperasi berwenang dan bertugas melakukan pengawasan terhadap pelaksanaan kebijakan dan pengelolaan organisasi.
2) Pengawas wajib membuat laporan tentang hasil kepengawasanya dan merahasiakan hasil laporanya kepada pihak ketiga.
3) Pengawas koperasi meneliti catatan dan fisik yang ada dikoperasi dan mendapatkan keterangan yang diperlukan.

Manajer
Peranan Manajer Koperasi
Kedudukan dan fungsi sebagai pelaksana di bidang usaha dan bertanggung jawab pada pengurus koperasi.
1. Sebagai pelaksana dari kebijakan pengurus.
2. Menetapkan struktur organisasi dan manajemen koperasi serta menjamin kelangsungan usaha.
3. Dapat bekerja terus seiama tidak bertentangan dengan anggaran dasar dan keputusan rapat anggota, sekalipun ada penggantian pengurus.
4. Mengembangkan kepercayaan atas kekuatan dan kemampuan koperasi sendiri dalam kegiatan-kegiatannya.
5. Pendapatan Sistem Koperasi
Sisa hasil usaha merupakan pendapatan yang diperoleh dalam satu tahun buku dikurangi dengan biaya dapat dipertanggungjawabkan, penyusutan, kewajiban lainnya termasuk pajak dan zakat yang harus dibayarkan dalam tahun buku yang bersangkutan.

Peran Koperasi

Pembangunan koperasi mengalami kemajuan yang cukup mengembirakan jika diukur dengan jumlah koperasi, jumlah anggota, aktiva dan volume usaha.
Pada masa sekarang secara umum koperasi mengalami perkembangan usaha dan kelembagaan yang mengairahkan. Namun demikian, koperasi masih memiliki berbagai kendala untuk pengembangannya sebagai badan usaha.
Hal ini perlu memperoleh perhatian dalam pembangunan usaha koperasi pada masa mendatang.
Peran koperasi dalam perekonomian Indonesia paling tidak dapat dilihat dari:
(1) kedudukannya sebagai pemain utama dalam kegiatan ekonomi di berbagai sektor,
(2) penyedia lapangan kerja yang terbesar,
(3) pemain penting dalam pengembangan kegiatan ekonomi lokal dan pemberdayaan masyarakat,
(4) pencipta pasar baru dan sumber inovasi, serta
(5) sumbangannya dalam menjaga neraca pembayaran melalui kegiatan ekspor.

Peran koperasi, usaha mikro, kecil dan menengah sangat strategis dalam perekonomian nasional, sehingga perlu menjadi fokus pembangunan ekonomi nasional pada masa mendatang.
Pemberdayaan koperasi secara tersktuktur dan berkelanjutan diharapkan akan mampu menyelaraskan struktur perekonomian nasional, mempercepat pertumbuhan ekonomi nasional, mengurangi tingkat pengangguran terbuka, menurunkan tingkat kemiskinan, mendinamisasi sektor riil, dan memperbaiki pemerataan pendapatan masyarakat.

Pemberdayaan koperasi juga akan meningkatkan pencapaian sasaran di bidang pendidikan, kesehatan, dan indikator kesejahteraan masyarakat Indonesia lainnya.

Sulit mewujudkan keamanan yang sejati, jika masyarakat hidup dalam kemiskinan dan tingkat pengangguran yang tinggi. Sulit mewujudkan demokrasi yang sejati, jika terjadi ketimpangan ekonomi di masyarakat, serta sulit mewujudkan keadilan hukum jika ketimpangan penguasaan sumberdaya produktif masih sangat nyata. Dengan demikian dapat dikatakan bahwa peran koperasi antara lain :

1. Membangun dan mengembangkan potensi dan kemampuan ekonomi anggota pada khusunya dan masyarakat pada umumnya untuk meningkatkan kesejahteraan ekonomi dan sosialnya.
2. Berperan serta aktif dalam upaya mempertinggi kualitas kehidupan manusia dan masyarakat.
3. Memperkokoh perekonomian rakyat sebagai dasar kekuatan dan ketahanan perekonomian nasional.
4. Berusaha untuk mewujudkan dan mengembangkan perekonomian nasional yang merupakan usaha bersama atas asas kekeluargaan dan demokrasi ekonomi.

Pada masa ini pembangunan koperasi kurang mendapat perhatian karena koperasi kurang memperlihatkan kinerja dan citra yang lebih baik dari masa sebelumnya.Keadaan ini merupakan salah satu bukti bahwa komitmen pemerintah masih kurang dalam pembangunan koperasi.

Pembangunan adalah suatu proses yang harus berkelanjutan dan tersistem.
prinsip koperasi merupakan garis-garis  penuntun yang digunakan oleh koperasi untuk melaksanakan nilai-nilai dalam praktek seperti :
(1) keanggotaan sukarela dan terbuka,
(2)  pengendalian oleh anggota secara demokratis,
(3) partisipasi ekonomi anggota,
(4) pendidikan,pelatihan dan informasi ,
(5) kerjasama diantara koperasi dan
(6) kepedulian terhadap komunitas.

Jika Koperasi  mampu mengimplementasikan jati dirinya, koperasi akan mandiri, mampu bersaing dengan kekuatan eonomi lainnya ,mampu memproduksi produk yang sesuai dengan kebutuhan pasar di dalam dan luar negeri.

Dilihat dari dasar hukum yang tertuang dalam Undang-Undang 1945, Koperasi memperoleh hak untuk hidup dan perkembangan di Indonesia. Koperasi yang sudah dibangun selama ini juga jumlahnya sudah cukup besar. Jumlah ini merupakan aset yang harus dipelihara dan diberdayakan agar dapat berkembang membantu pemerintah untuk memerangi kemiskinan dan menyediakan lapangan kerja. Jika sekarang masih banyak koperasi yang tumbuh belum  mampu mencapai tujuan bersama anggotanya,mereka harus diberdayakan melalui pendidikan.

Pendidikan adalah usaha sadar untuk meningkatkan kemampuan memahami  jati diri dan menerapkannya. Disinilah peranan pihak ketiga termasuk pemerintah untuk dapat membangun  mereka mencapai tujuannya baik  sebagai mediator,fasilitator maupun sebagai kordinator.

Dengan demikian pembangunan koperasi perlu diteruskan, karena pembangunan adalah proses, memerlukan waktu dan ketekunan serta konsistensi dalam pelaksanaan,berkesinambungan untuk mengatasi semua masalah yang muncul seperti masalah kemiskinan , jumlah pengangguran. yang  semakin banyak.
Perkembangan koperasi secara nasional di masa datang diperkirakan menunjukkan peningkatan yang signifikan namun masih lemah secara kualitas. Untuk itu diperlukan komiten yang kuat untuk membangun koperasi yang mampu menolong dirinya sendiri sesuai dengan jatidiri koperasi. Hanya koperasi yang berkembang melalui praktek melaksanakan nilai koperasi yang akan mampu bertahan dan mampu memberikan manfaat bagi anggotanya. Prospek koperasi pada masa datang dapat dilihat dari banyaknya  jumlah koperasi, jumlah anggota  dan jumlah manajer, jumlah modal,volume usaha dan besarnya SHU yang telah dihimpun koperasi, sangat prosfektif untuk dikembangkan. Model pengembangan koperasi pada masa datang yang ditawarkan adalah mengadobsi koperasi yang berhasil seperti Koperasi Kredit, Koperasi simpan pinjam dan lainnya  dan Model Pengembangan Pemecahan Masalah sesuai dengan kondisi koperasi seperti  penataan kelembagaan koperasi yang tidak aktif dan koperasi aktif tidak melaksanakan RAT. Untuk memberdayakan koperasi baik yang sudah berjalan dan tidak aktif perlu dibangun  sistem pendidikan yang  terorgniser dan harus dilaksanakan secara konsesten untuk mengembangkan organisasi, usaha dan mampu bersaing dengan pelaku usaha lainnya.Inilah salah satu nilai koperasi yang tidak ada pada organisasi lain yang perlu terus dilaksanakan dan dikembangkan.
Karena pembangunan koperasi adalah proses memerlukan waktu panjang, konsestensi, komitmen  dan kesabaran yang cukup tinggi. Koperasi tidak bisa dibangun dalam waktu singkat dan parsial

Koperasi adalah merupakan singkatan dari kata ko / co dan operasi / operation. Koperasi adalah suatu kumpulan orang-orang untuk bekerja sama demi kesejahteraan bersama. Berdasarkan undang-undang nomor 12 tahun 1967, koperasi indonesia adalah organisasi ekonomi rakyat yang berwatak sosial dan beranggotakan orang-orang, badan-badan hukum koperasi yang merupakan tata susunan ekonomi sebagai usaha bersama berdasar atas asas kekeluargaan.

Berikut di bawah ini adalah landasan koperasi indonesia yang melandasi aktifitas koprasi di indonesia :

- Landasan Idiil = Pancasila
- Landasan Mental = Setia kawan dan kesadaran diri sendiri
- Landasan Struktural dan gerak = UUD 1945 Pasal 33 Ayat 1

 Fungsi Koperasi / Koprasi :

1. Sebagai urat nadi kegiatan perekonomian indonesia
2. Sebagai upaya mendemokrasikan sosial ekonomi indonesia
3. Untuk meningkatkan kesejahteraan warga negara indonesia
4. Memperkokoh perekonomian rakyat indonesia dengan jalan pembinaan koperasi

Peran dan Tugas Koperasi / Koprasi :

1. Meningkatkan tarah hidup sederhana masyarakat indonesia
2. Mengembangkan demokrasi ekonomi di indonesia
3. Mewujudkan pendapatan masyarakat yang adil dan merata dengan cara menyatukan, membina, dan mengembangkan setiap potensi yang ada

Permodalan Koperasi

Konsep Modal:

• Modal merupakan sejumlah dana yang akan digunakan untuk melaksanakan usaha – usaha koperasi.

• Modal jangka panjang
• Modal jangka pendek

• Koperasi harus mempunyai rencana pembelanjaan yang konsisten.

SUMBER – SUMBER MODAL KOPERASI

A. Sumber – sumber Modal Koperasi (UU NO.12/1967)
• Simpanan Pokok
• Simpanan Wajib
• Simpanan Sukarela
• Modal Sendiri

B. Sumber – Sumber Modal Koperasi (UU NO.25/1992)
• Modal Sendiri (equity capital)
• Modal Pinjaman (dept capital)


SUMBER – SUMBER MODAL KOPERASI (UU No. 25/1992)

1. Modal Sendiri (equity capital) , bersumber dari simpanan pokok anggota, simpanan wajib, dana cadangan, dan donasi/ hibah.
2. Modal Pinjaman (dept capital), bersumber dari anggota, koperasi lainnya, bank atau lembaga keuangan lainnya, penerbitan obligasi dan surat hutang lainnya, serta sumber lain yang sah.

DISTRIBUSI CADANGAN KOPERASI

• Cadangan menurut UU No.25/1992 adalah sejumlah uang yang diperoleh dari penyisihan sisa hasil usaha yang dimasukan untuk memupuk modal sendiri dan untuk menutup kerugian koperasi bila diperlukan.
• Sesuai anggaran dasar yang menunjuk pada UU No. 12/1967 menentukan bahwa 25% dari SHU yang diperoleh dari usaha anggota di sisihkan untuk cadangan , sedangkan SHU yang berasal bukan dari usaha anggota sebesar 60% disisihkan untuk cadangan.

MANFAAT DISTRIBUSI CADANGAN

• Memenuhi kewajiban tertentu
• Meningkatkan jumlah operating capital koperasi
• Sebagai jaminan untuk kemungkinan – kemungkinan rugi di kemudian hari
• Perluasan usaha

Jenis - Jenis Koperasi

A. Jenis koperasi berdasarkan fungsinya :

1. Koperasi Konsumsi
Koperasi ini didirikan untuk memenuhi kebutuhan umum sehari-hari para anggotanya. Yang pasti barang kebutuhan yang dijual di koperasi harus lebih murah dibantingkan di tempat lain, karena koperasi bertujuan untuk mensejahterakan anggotanya.
2. Koperasi Jasa

Fungsinya adalah untuk memberikan jasa keuangan dalam bentuk pinjaman kepada para anggotanya. Tentu bunga yang dipatok harus lebih renda dari tempat meminjam uang yang lain.
3. Koperasi Produksi
Bidang usahanya adalah membantu penyediaan bahan baku, penyediaan peralatan produksi, membantu memproduksi jenis barang tertentu serta membantu menjual dan memasarkannya hasil produksi tersebut. Sebaiknya anggotanya terdiri atas unit produksi yang sejenis. Semakin banyak jumlah penyediaan barang maupun penjualan barang maka semakin kuat daya tawar terhadap suplier dan pembeli.

B. Jenis koperasi berdasarkan tingkat dan luas daerah kerja
1. Koperasi Primer
Koperasi primer ialah koperasi yang yang minimal memiliki anggota sebanyak 20 orang perseorangan.
2. Koperasi Sekunder
Adalah koperasi yang terdiri dari gabungan badan-badan koperasi serta memiliki cakupan daerah kerja yang luas dibandingkan dengan koperasi primer.

Koperasi sekunder dapat dibagi menjadi :
a. koperasi pusat - adalah koperasi yang beranggotakan paling sedikit 5 koperasi primer
b. gabungan koperasi - adalah koperasi yang anggotanya minimal 3 koperasi pusat
c. induk koperasi - adalah koperasi yang minimum anggotanya adalah 3 gabungan koperasi

Bentuk Dan Jenis Koperasi Indonesia

1. Bentuk Koperasi Indonesia 

Ketentuan Pasal 15 UU No. 25 tahun 1992 menyatakan bahwa Koperasi dapat berbentuk Loperasi Primer atau kuperasi Sekunder.Koperasi Sekunder, menurut penjelasan dari undang-undang tersebut, adalah meliputi semua koperasi yang didirikan oleh dan beranggotakan Koperasi Primer dan / atau Koperasi Sekunder. 

Berdasarkan kesamaan kepentingan dan tujuan efesiannya, Koperasi Sekunder dapat didirikan oleh koperasi sejenis maupun berbagai jenis atau tingkatan. Dalam hal koperasi mendirikan koperasi Sekunder dalam berbagai tingkatan, seperti yang selama ini dikenal sebagai pusat, Gabungan dan Induk, maka jumlah tingkatan maupun penanamannya diatur sendiri oleh Koperasi yang bersangkutan.

Jika dilihat kembali ketentuan Pasal 15 dan 16 UU No. 12 Tahun 1967 tentang pokok-pokok koperasi. 

2. Jenis Koperasi di Indonesia

Dalam ketentuan pasal 16 UU No. 25 Tahun 1992 dinyatakan bahwa jenis koperasi didasarkan pada kesamaan kegiatan dan kepentingan ekonomi anggotanya. Sedangkan dalam penjelasan pasal tersebut, mengenai jenis koperasi ini diuraikan seperti antara lain: Koperasi Simpan Pinjam, Koperasi Konsumen, Koperasi Produsen, Koperasi Pemasaran, Koperasi Jasa. Untuk koperasi-koperasi yang dibentuk oleh golongan fungsional seperti Pegawai Negeri, Anggota ABRI, karyawan dan sebagainya, bukanlah merupakan suatu jenis koperasi tersendiri.

Mengenai penjenisan koperasi ini, jika ditinjau dari berbagai sudut pendekatan, maka dapatlah diuraikan sebagai berikut :

a. Berdasar pendekatan sesjarah timbulnya gerakan koperasi, maka dikenal jenis-jenis koperasi seperti berikut :

1) Koperasi komsumsi;

2) Koperasi kredit; dan

3) Koperasi produksi;

b. Berdasar pendekatan menurut lapangan usaha dan/atau tempat tinggal para anggota, maka dikenal beberapa jenis koperasi antara lain :

1) Koperasi Desa.

Adalah koperasi yang anggota-anggotanya terdiri dari penduduk desa yang mempunyai kepentingan-kepentingan yang sama dalam koperasi dan menjalankan aneka usaha dalam suatu lingkungan tertentu. Untuk suatu daerah kerja tingkat desa, sebaiknya hanya ada satu koperasi desa yang tidak hanya menjalankan kegiatan usaha bersifat single purpose , tetapi juga kegiatan usaha yang bersifat multi purpose (serba usaha) untuk mencukupi kebutuhan para anggotanya dalam satu lingkungan tertentu, misalnya :

a. Usaha pembelian alat-alat tani.

b. Usaha pembelian dan penyeluran pupuk.

c. Usaha pembelian dan penjualan kebutuhan hidup sehari-hari.

2) Koperasi Unit Desa (KUD).

Koperasi unit desa ini berdasar Instruksi Presiden Republik Indonesia No. 4 Tahun 1973, adalah merupakan bentuk antara dari Badan Usaha Unit Desa (BUUD) sebagau suatu lembaga ekonomi berbentuk koperasi, yang dalam perkembangannya kemudian dilebur atau disatukan menjadi satu KUD. Dengan keluarnya Instruksi Presiden RI No. 2 Tahun1978, KUD bukan lagi merupakan bentuk antara dari BUUD tetapi telah menjadi organisasi ekonomi yang merupakan wadah bagi pengembangan berbagai kegiatan masyarakat pedesaan itu sendiri serta memberikan pelayanan dan masyarakat pedesaan.

3) Koperasi Konsumsi.

Koperasi konsumsi adalah koperasi yang anggotanya terdiri dari tiap-tiap orang yang mempunyai kepentingan langsung dalam lapangan konsumsi. Koperasi jenis ini bisanya menjalankan usaha untuk mencukupi kebutuhan sehari-hari para anggotanya dan masyarakat sekitarnya.

4) Koperasi Pertanian (Koperta).

Koperta adalah koperasi yang anggotanya terdiri dari para petani pemilik tanah, atau buruh tani dan orang yang berkepenringan serta bermata penaharian yang berhubungan dengan usaha-usaha pertanian.

5) Koperasi Peternakan.

Adalah koperasi yang anggotanya terdiri dari peternak, pengusaha peternakan yang bekepentingan serta bermata pencaharian yang berhubungan dengan soal-soal pertanian.

6) Koperasi Perikanan.

Adalah koperasi yang anggotanya terdiri dari para peternak ikan, pengusaha perikanan dan sebaginya yang berkepentingan dengan mata pencaharian soal-soal perikanan.

7) Koperasi Kerajinan atau Koperasi Industri.

Koperasi Kerajinan atau koperasi industry adalah anggotanya terdiri dari para pengusaha kerajinan/industri dan buruh yang berkepentingan serta mata pencahariannya langsung berhubungan denan kerajinan atau industry.

8) Koperasi Simpan Pinjam atau Koperasi Kredit.

Adalah koperasi yang anggotanya terdiri dari orang-orang yang mempunyai lepentingan langsung dalam soal-soal dalam perkreditan atau simpan pinjam.

c. Berdasar pendekatan menurut golongan fungsi onal, maka dikenal jenis-jenis koperasi seperti antara lain :

1. Koperasi Pegawai Negeri (KPN)

2. Koperasi Angkatan Darat (KOPAD)

3. Koperasi Angkatan Laut (KOPAL)

4. Koperasi Angkatan Udara (KOPAU)

5. Koperasi Angkatan Kepolisian (KOPAK)

6. Koperasi Pensiunan Angkatan Darat

7. Koperasi Pensiunan Pegawai Negeri

8. Dll.

d. Berdasar pendekatan sifat khusus dari aktivitas dan kepentingan ekonominya, maka dikenal jenis-jenis koperasi seperti antara lain :

1. Koperasi Batik

2. Bank Koperasi

3. Koperasi Asuransi

4. dan sebagainya

Ekonomi Koperasi

Nama   : Igan Dwiyawan
Kelas   : 2EA19
NPM    : 13210381

Koperasi adalah badan usaha yang beranggotakan orang-orang atau badan hukum koperasi dengan melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasarkan asas kekeluargaan. Koperasi bertujuan untuk menyejahterakan anggotanya.
Berdasarkan pengertian tersebut, yang dapat menjadi anggota koperasi yaitu:

1. Perorangan, yaitu orang yang secara sukarela menjadi anggota koperasi;
2. Badan hukum koperasi, yaitu suatu koperasi yang menjadi anggota koperasi yang memiliki lingkup lebih luas.

Pada Pernyataan Standard Akuntansi Keuangan (PSAK) No. 27 (Revisi 1998), disebutkan bahwa karateristik utama koperasi yang membedakan dengan badan usaha lain, yaitu anggota koperasi memiliki identitas ganda. Identitas ganda maksudnya anggota koperasi merupakan pemilik sekaligus pengguna jasa koperasi.
Umumnya koperasi dikendalikan secara bersama oleh seluruh anggotanya, dimana setiap anggota memiliki hak suara yang sama dalam setiap keputusan yang diambil koperasi. Pembagian keuntungan koperasi (biasa disebut Sisa Hasil Usaha atau SHU) biasanya dihitung berdasarkan andil anggota tersebut dalam koperasi, misalnya dengan melakukan pembagian dividen berdasarkan besar pembelian atau penjualan yang dilakukan oleh si anggota.

Prinsip Koperasi

Menurut UU No. 25 tahun 1992 Pasal 5 disebutkan prinsip koperasi, yaitu :

1. Koperasi Simpan Pinjam
   adalah koperasi yang bergerak di bidang simpanan dan pinjaman
2. Koperasi Konsumen
   koperasi beranggotakan para konsumen dengan menjalankan kegiatannya jual beli menjual barang konsumsi
3. Koperasi Produsen
   koperasi beranggotakan para pengusaha kecil (UKM) dengan menjalankan kegiatan pengadaan bahan baku dan penolong untuk anggotanya.
4. Koperasi Pemasaran
   koperasi yang menjalankan kegiatan penjualan produk/jasa koperasinya atau anggotanya
5. Koperasi Jasa
   Koperasi yang bergerak di bidang usaha jasa lainnya.

Sumber Modal Koperasi

Seperti halnya bentuk badan usaha yang lain, untuk menjalankan kegiatan usahanya koperasi memerlukan modal. Adapun modal koperasi terdiri atas Modal Sendiri dan Modal Pinjaman.
Modal Sendiri meliputi sumber modal sebagai berikut :

1. Simpanan Pokok
   Simpanan pokok adalah sejumlah uang yang wajib dibayarkan oleh anggota kepada koperasi pada saat masuk menjadi anggota. Simpanan pokok tidak dapat diambil kembali selama yang bersangkutan masih menjadi anggota koperasi. Simpanan pokok jumlahnya sama untuk setiap anggota.
2. Simpanan Wajib
   Simpanan wajib adalah jumlah simpanan tertentu yang harus dibayarkan oleh anggota kepada koperasi dalam waktu dan kesempatan tertentu, misalnya tiap bulan dengan jumlah simpanan yang sama untuk setiap bulannya. Simpanan wajib tidak dapat diambil kembali selama yang bersangkutan masih menjadi anggota koperasi.
3. Dana Cadangan
   Dana cadangan adalah sejumlah uang yang diperoleh dari penyisihan Sisa Hasil usaha, yang dimaksudkan untuk pemupukan modal sendiri, pembagian kepada anggota yang keluar dari keanggotaan koperasi, dan untuk menutup kerugian koperasi bila diperlukan.
4. Hibah
   Hibah adalah sejumlah uang atau barang modal yang dapat dinilai dengan uang yang diterima dari pihak lain yang bersifat hibah/pemberian dan tidak mengikat.

Adapun Modal Pinjaman koperasi berasal dari pihak-pihak sebagai berikut :

1. Anggota dan calon anggota
2. Koperasi lainnya dan/atau anggotanya yang didasari dengan perjanjian kerjasama antarkoperasi
3. Bank dan lembaga keuangan lainnya yang dilakukan berdasarkan ketentuan peraturan perudang-undangan yang berlaku
4. Penerbitan obligasi dan surat utang lainnya yang dilakukan berdasarkan ketentuan peraturan perundang-undangan yang berlaku
5. Sumber lain yang sah

Mekanisme Pendirian Koperasi

Mekanisme pendirian koperasi terdiri dari beberapa tahap :

1. Pertama adalah pengumpulan anggota, karena untuk menjalankan koperasi membutuhkan minimal 20 anggota.
2. Kedua, para anggota tersebut akan mengadakan rapat anggota, untuk melakukan pemilihan pengurus koperasi (ketua, sekertaris, dan bendahara).
3. Setelah itu, koperasi tersebut harus merencanakan anggaran dasar dan rumah tangga koperasi itu.
4. Lalu meminta perizinan dari negara.
5. Barulah bisa menjalankan koperasi dengan baik dan benar.

Sejarah Gerakan Koperasi

Gerakan koperasi digagas oleh Robert Owen (1771–1858), yang menerapkannya pertama kali pada usaha pemintalan kapas di New Lanark, Skotlandia.
Gerakan koperasi ini dikembangkan lebih lanjut oleh William King (1786–1865) – dengan mendirikan toko koperasi di Brighton, Inggris. Pada 1 Mei 1828, King menerbitkan publikasi bulanan yang bernama The Cooperator, yang berisi berbagai gagasan dan saran-saran praktis tentang mengelola toko dengan menggunakan prinsip koperasi.
Koperasi akhirnya berkembang di negara-negara lainnya. Di Jerman, juga berdiri koperasi yang menggunakan prinsip-prinsip yang sama dengan koperasi buatan Inggris. Koperasi-koperasi di Inggris didirikan oleh Charles Foirer, Raffeinsen, dan Schulze Delitch. Di Perancis, Louis Blanc mendirikan koperasi produksi yang mengutamakan kualitas barang. Di Denmark Pastor Christiansone mendirikan koperasi pertanian.

Gerakan Koperasi di Indonesia

Koperasi diperkenalkan di Indonesia oleh R. Aria Wiriatmadja di Purwokerto, Jawa Tengah pada tahun 1896. Dia mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir. Koperasi tersebut lalu berkembang pesat dan akhirnya ditiru oleh Boedi Oetomo dan SDI.
Belanda yang khawatir koperasi akan dijadikan tempat pusat perlawanan, mengeluarkan UU no. 431 tahun 19 yang isinya yaitu :

1. Harus membayar minimal 50 gulden untuk mendirikan koperasi
2. Sistem usaha harus menyerupai sistem di Eropa
3. Harus mendapat persetujuan dari Gubernur Jendral
4. Proposal pengajuan harus berbahasa Belanda

Hal ini menyebabkan koperasi yang ada saat itu berjatuhan karena tidak mendapatkan izin Koperasi dari Belanda. Namun setelah para tokoh Indonesia mengajukan protes, Belanda akhirnya mengeluarkan UU no. 91 pada tahun 1927, yang isinya lebih ringan dari UU no. 431 seperti :

1. Hanya membayar 3 gulden untuk materai
2. Bisa menggunakan bahasa daerah
3. Hukum dagang sesuai daerah masing-masing
4. Perizinan bisa didaerah setempat

Koperasi menjamur kembali hingga pada tahun 1933 keluar UU yang mirip UU no. 431 sehingga mematikan usaha koperasi untuk yang kedua kalinya. Pada tahun 1942 Jepang menduduki Indonesia. Jepang lalu mendirikan Koperasi Kumiyai. Awalnya koperasi ini berjalan mulus. Namun fungsinya berubah drastis dan menjadi alat jepang untuk mengeruk keuntungan, dan menyengsarakan rakyat.
Setelah Indonesia merdeka, pada tanggal 12 Juli 1947, pergerakan koperasi di Indonesia mengadakan Kongres Koperasi yang pertama di Tasikmalaya. Hari ini kemudian ditetapkan sebagai Hari Koperasi Indonesia.

Perangkat Organisasi Koperasi

• Rapat Anggota
  Rapat anggota adalah wadah aspirasi anggota dan pemegang kekuasaan tertinggi dalam koperasi. Sebagai pemegang kekuasaan tertinggi, maka segala kebijakan yang berlaku dalam koperasi harus melewati persetujuan rapat anggota terlebih dahulu., termasuk pemilihan, pengangkatan dan pemberhentian personalia pengurus dan pengawas.
• Pengurus
  Pengurus adalah badan yang dibentuk oleh rapat anggota dan disertai dan diserahi mandat untuk melaksanakan kepemimpinan koperasi, baik dibidang organisasi maupun usaha. Anggota pengurus dipilih dari dan oleh anggota koperasi dalam rapat anggota. Dalam menjalankan tugasnya, pengurus bertanggung jawab terhadap rapat anggota. Atas persetujuan rapat anggota pengurus dapat mengangkat manajer untuk mengelola koperasi. Namun pengurus tetap bertanggung jawab pada rapat anggota.
• Pengawas
  Pengawas adalah badan yang dibentuk untuk melaksanakan pengawasan terhadap kinerja pengurus. Anggota pengawas dipilih oleh anggota koperasi di rapat anggota. Dalam pelaksanaannya, pengawas berhak mendapatkan setiap laporan pengurus, tetapi merahasiakannya kepada pihak ketiga. Pengawas bertanggung jawab kepada rapat anggota

Logo gerakan koperasi Indonesia

Lambang gerakan koperasi Indonesia memiliki arti sebagai berikut :

• Rantai melambangkan persahabatan yang kokoh.
• Roda bergigi menggambarkan upaya keras yang ditempuh secara terus menerus.
• Kapas dan padi berarti menggambarkan kemakmuran rakyat yang diusahakan oleh koperasi.
• Timbangan berarti keadilan sosial sebagai salah satu dasar koperasi.
• Bintang dalam perisai artinya Pancasila, merupakan landasan ideal koperasi.
• Pohon beringin menggambarkan sifat kemasyarakatan dan kepribadian Indonesia yang kokoh berakar.
• Koperasi Indonesia menandakan lambang kepribadian koperasi rakyat Indonesia.
• Warna merah dan putih menggambarkan sifat nasional Indonesia.

Tulisan 10

Constructive Ideas For Teaching Addition Skills
The purpose of this article is to put forward some ideas to help with the teaching of addition.

Combining groups of physical objects: for many students, this is their most basic experience of adding up. This process normally involves collecting two sets of objects, then counting how many objects there are in total. (For example, by building two towers of cubes, and then counting up every single block.) For many, this method can be too involved, particularly for those students who present attention deficit disorder. If the child cannot hold their attention for the whole of the activity, blocks will be put awry, towers will end up with additional blocks, blocks will get mixed up, and at the end, the wrong answer is arrived at. The length of the process means that if your child does not master the concept quickly, they are not likely to make progress at all. In addition, it is difficult to extend this process into a calculation that can be approached mentally: for example, try to imagine two large sets of objects in your head, and then count them all up. Even for adults, this is nearly impossible.

Simple drawings: jottings are a more useful alternative to the process described above. Write out the addition problem on a sheet of paper, and next to the first number, jot down the appropriate number of tallies (for instance, for the number 4, draw 4 tallies). Ask your student to predict how many tallies you will need to draw by the other number in the problem. When they come to the correct answer, ask them to draw the tallies. To finish with, ask how many tallies they have drawn altogether. This method is a much easier way of bringing together 2 groups, is less likely to be subject to mechanical error, and is better suited to students with poor focus. It also encourages the child to associate between what the written sum actually says, and why they are drawing a certain number of tallies.

Counting on: this is a technique based around your student's capacity to say number names. When your child has reached a stage where they know how to count to five, start asking them questions like, "what number is 1 more than..." (eg. what comes after 2 when we count?) This is actually equivalent to answering an addition problem of the type 2+1, but helps to connect the ideas of counting and addition, which is very powerful. This technique gets your student ready to use number squares and gives them the confidence to answer problems in their mind. The method can also be made more difficult, by asking, "what number is 2 more than..." When your child can confidently respond to such problems out loud, show them the question written down, and explain that this is the same as the problem you had been doing before. This will help the child to see addition and counting as fundamentally related, and that this new problem is actually something they have met before.

Playing board games: this activity can be both a mathematical learning experience as well as a pleasant pastime. Games that require a counter to be moved around a board do a lot to encourage children to count on. If the board has numbers on it, the child is able to see that the action is similar to counting out numbers aloud, or using a number line. Make a point of remembering to draw attention to the relationship between using board games and addition.

Learning number facts: usually, we rely on number facts learnt by heart to help us answer addition problems. In a nutshell, we do not have to figure out the answer to 7 and 10, we simply remember it. Having the ability to recall addition facts allows us to tackle simple maths tasks confidently. Improve your student's knowledge of known number bonds by singing nursery songs that tell stories of number. Take part in the game of matching pairs with the student, where the point of the game is identify the location of the question (for instance, 7+8) and the corresponding answer from a set of cards all turned face down. Create a set of flashcards with simple addition facts written on them, look at the cards one at a time, and ask the student for the answer, giving a good deal of applause when they give the right answer. When they are confident, expand the number of facts. Games will prevent your child perceiving addition as dull, and will build confidence.

Addition printables and worksheets: Practise makes perfect - and the right style of practice also lends more confidence. By utilizing simple worksheets, aimed towards your student's ability and attention span, you are able to significantly improve your child's ability with addition, both orally and written down. There are plenty of free internet sites that offer worksheets that help with the teaching of adding up, but it does matter what adding up worksheets you use. Ensure that the worksheets are aimed at the right level, being neither too difficult nor too easy, and are of the correct length to maintain the student's interest. You should be attempting to present questions that foster their recollection of number facts, along with a scattering of sums involving some calculation. On the occasions that the student is successful, use the opportunity to give them a lot of praise; when they make a mistake, do not appear frustrated, but briefly explain their mistake. Using adding up worksheets in a considered way can really boost your student's ability.

Tulisan 9

Middle School Classroom Management: Behavior Action Plan

One of the most difficult skills to master as a teacher is classroom management. Unfortunately, if you can not master this skill you are not going to survive as a teacher, especially as a middle school teacher.

However, when the school year starts, many first-year middle school teachers are pleasantly surprised. All through their teacher training they were told how difficult classroom management at the middle school level can be and how important it is to have effective classroom management skills in order to be a successful teacher.

Yet, during the first days of school there doesn't seem to be much of a problem...students seem fairly attentive, no one is really talking or passing notes, there certainly hasn't been anyone talking back or any fights during the first few days...but then things start to change.

You see, those first few days are the honeymoon period...students are nervous and many are a little scared so they sit back and wait. However, by the end of the first week of school, or certainly by the second week of school, middle school students start to feel more comfortable, they start to test the teacher's limits and classroom management becomes more and more difficult.

It is at this point that many teachers start to panic and immediately resort to various reward/punishment systems, or as Alfie Kohn refers to them..."carrot and stick" systems.

Unfortunately, these elaborate systems are a mistake. They provide only temporary solutions to an ongoing problem. Students who respond to the rewards begin to do their work and behave ONLY if a reward is involved, while at the same time many students who thrive on negative attention actually begin to seek out the punishment.

The better plan is the "proactive approach" to classroom management. The proactive approach is based on the premise that the best classroom management plan is a strong instructional plan...that the key to middle school classroom management is to keep all of your students actively involved in all of your lessons.

Unfortunately, there are times when teachers are still forced to REact. There are times when the teacher has used every proactive trick in the book and still a student does something that requires the teacher to react.

HOWEVER, just because a teacher must react to a situation does mean the teacher must punish the student. The teacher must still save punishment as a last resort only!

So, what's a teacher to do?

Well here's an idea...create a "behavior action plan". Better yet, have the student create the "behavior action plan".

The key to changing inappropriate student behavior is to have the *student* take responsibility for his actions. First, the student must identify the inappropriate behavior, and then determine why it is inappropriate, and finally, how he plans to stop the inappropriate behavior.

All the teacher needs to do is have the student complete a "behavior action plan". The plan calls for the student to complete the following three statements:

1. I am writing this plan because I...

2. This behavior was not appropriate because...

3. To prevent this from happening again, I plan to...

Then, at the bottom of the handout make sure to have the student sign his or her name. By signing their name the student is making a promise to follow through with their plan.

In the end, this classroom management approach is significantly better than simply punishing the student for the misbehavior. This classroom management approach has long-term results.

tulisan 8

Classroom Arrangement

The set up of a classroom is very important to how a classroom is being managed. The teacher needs to make sure his/her classroom is arranged for the students to be productive. The teacher also needs to make sure their classroom has a positive environment for the students as they enter the classroom. Another key fact a teacher needs to consider is that their classroom needs to be ready for learning everyday. This is because in order to manage a classroom with proper discipline, a product and active classroom set-up is important. The students need to be placed in an arrangement that will keep them focused on the lesson and not deter them from learning. In this paper, we will discuss and provide ways for a lower elementary classroom to be set up.

Classroom Arrangement

Our map shows the classroom is arranged in centers. The students will sit in groups of six in four different groups. The reasoning behind the groups is that the students will be able to learn how to work with others. The students will also be able to motivate each other to do their work. The desks are arranged in the middle of the classroom so it will allow the teacher to walk around the room freely. Plus the teacher will be able to control the students in a more compact area. The setting of the desk will also help students to stay on task.

Reading Corner

In the corner of the classroom is a “cozy” reading nook which will contain the classroom library. This area will provide a “home” feeling and help the students to feel relax when they are in this area. The reading nook will also be a place for students to go to when they have completed their work and want to read a book in a cozy are. If a child is able to feel at home in the reading nook this can cut down on behavior problems for the teacher. In the reading nook, this area is a quite place. The reading nook is not located in the same area as everything else in the classroom. By having the reading nook in the corner of the classroom, it will help to promote reading in the classroom.

Centers

The listening center and computer station will be placed on the outside of the classroom. The centers will be facing the walls because the students will be rotating to the varies centers within the classroom. Plus, while students are at their centers they will need to be able to concentrate on their work. Also, located on the outside of the classroom are the storage areas for Science, Math, Art and Writing materials. This storage area allows the students to have a centrally located area to receive and place materials for Science, Math, Art and Writing. Plus, this area will help the teacher to keep his/her classroom organized.

The student’s desk will also serve as centers. During center time students will be able to move around the whole room to gain information. At each group their will be a different theme for students to learn about. By having the centers on both the inside and the outside of the classroom will enable the teacher to focus the students’ attention to their center activity instead of just rotating around the room. This will keep the flow of the classroom and will not give the students time to mess around maintaining classroom structure and discipline.

Teacher’s Desk Location

The teacher’s desk is located in the back of the classroom. The reason of this arrangement is that this will help the teacher to promote a student – centered classroom. By having the desk located in the back of the classroom the teacher will have full sight of his/her entire classroom at all times. Plus, the teacher will only use the desk for paper work. The rest of the time the teacher will be in the same area as the students.

Print Rich Environment

Not only is the arrangement of the desk important to the classroom but the motivation the classroom has to offer the students. To have a print-rich-environment, the teacher needs to have posters and signs that help to promote literature in the classroom. By having posters and signs on the classroom walls and bulletin boards will help the students gain a great deal of experiences with the different types of literature. Plus the students can do a read around the room, while sitting in the reading nook. By providing a print-rich environment, the students will be placed in a positive learning atmosphere that promotes learning thus preventing classroom misconduct.

Conclusion

In conclusion, the arrangement of the classroom is a very key part of how well the students will learn and interact with their classmates and their teacher. If a classroom is disorganized and clustered, then it will be kind of hard for a child to work and learn new skills. Plus, the teacher needs to take time to make sure his/her room is set up for learning because no matter how well your lesson plans are completed and ready to be presented. If the students do not feel comfortable in the room then the lesson plan will be presented in a way the teacher wanted it to.

Tulisan 7

Home School VS. Public School

"Each day, more than 1,200 young men and women give up on their high school education, and, in many cases, on themselves" - so says the AdCouncil. Each day, 1,200 young men and women are becoming a burden to society. In a report done in March of 2006 for the Bill and Melinda Gates Foundation, it was found that one third of all Public High School students failed to graduate with less then 2 years to go. Nearly one half of those were blacks, Hispanics, and Native Americans. Many students gave personal reasons for leaving school. A third (32 percent) said they had to get a job and make money; 26 percent said they became a parent; and 22 percent said they had to care for a family member. At the end of this article I will show you where to get the rest of this disturbing report.

I am not a fan of the public school system. Not with numbers like... the nationwide grand mean in reading for home schoolers was at the 79th percentile, and the 73rd percentile for language and math. This ranking means home school students performed better than approximately 77% of the sample population on whom the test was normed. Nearly 80% of home schooled children achieve individual scores above the national average and 54.7% of the 16,000 home schoolers achieved individual scores in the top quarter of the population, more than double the number of conventional school students who score in the top quarter.

Facts are facts, but commons sense dictates that the public schools just do not work. They keep throughing money at the problem, working on self esteem and incentives while passing out condoms. They took out morals and replaced it with acceptance. They took out accountability and replaced it with food stamps. That's what the government gives in return for your tax dollars. Not to mention the NEA. They are a force in Washington that would rival the IRS. Just mention the word 'school vouchers' and red flags go up while the race cards come down.

Point being that this great country does allow us a means to avoid the peer pressure filled, barb wire lined, police patrolling institutions we call public education. The number of home schools is rising every year, and with that are SAT test scores. The fact that nearly all home schools are Christian based is reason enough to go this route. But even if you took that out of the equation you would be left with flexible schedules, like going year round and taking a week off anytime you like. One on one training and tutoring, a nurturing environment as apposed to one that requires self defense as part of the curriculum.

It is easy to realize that the home school beats public school, and even private schools for that matter. One must consider the time it would take to pursue such a task though, along with the cost. I have found places that get the process rolling for a $75 Registration fee, $25 processing fee, and then $500 - $750 per child, depending on the number of children. These organizations will provide proper paperwork, curriculums, planners, schedules and support to keep it in line with all the various state laws that apply.

tulisan 6

When we are put in stressful situations the directions and instructions we give out to pupils who are annoying us are often very unclear and often impulsive. As such they virtually guarantee conflict when they are stated.
Children become confused unless the instructions we give them are very specific - especially when they are in a state of anxiety themselves.
Vague instructions give them choice, and if you want them to behave in a certain, specific way, you need to tell them exactly what that specific way entails - choice is the last thing you want to give them.
Let's not also forget that a large proportion of pupils in our classes are EBD, ADHD or on the autistic spectrum and as such, have a genuine need for unambiguous, precise instructions.
The following example illustrates this need perfectly:
At the first EBD centre I taught in, the pupils (11-14yrs) were allowed on the yard at break to play football.
These sessions were a living nightmare for whoever was on duty because even when the boys were given explicit instructions to "walk down to the yard quietly", they were unable to contain themselves for more than a few steps before tearing off shouting and yelling at the tops of their voices and running wild in the school grounds.
The solution to this problem came when I remembered that the same 'chunking' method I used in class with these boys, whereby their work was broken down into smaller, more manageable tasks, would be necessary in all their activities if they were to be kept under control.
The instructions, which sound incredibly pedantic, broke the short 200 yard journey into very small segments and went something like this...
"Stand silently behind your chairs." (wait for them to stand in silence before giving next instruction) "Walk across the hall to the fire door and wait in line." "Go though the doors and walk down the corridor to the outside doors. Wait in line at the doors, don't go through them." "Now walk to the gate and wait in line."
.. and so on.
At every stage, if a child misbehaved in any way they were sent back to the previous door to have another go at following the instructions properly. And in their eagerness to get to the yard, they complied every time!
Whenever a child continued to play up, they were calmly reminded that the consequence of their silliness was that they were missing their break. Again, this usually resulted in a compliant child without the need for tantrums from either the staff or the pupil concerned.
These extremely tight, precise instructions transformed break-times from a living hell into an enjoyable activity for everyone. The boys appreciated the tight boundaries because they could have a full 20 minutes of football - whereas before, they weren't even getting a game started; and the staff were no longer having to spend 20 very stressful minutes chasing wild boys round the grounds, and then a further hour calming them down in class.
By giving directions that are specific and unambiguous, we alleviate the need for us to raise our voices or get annoyed and we eliminate all tension from the situation.
The key is that the child's options are reduced to a minimum and they know exactly what is expected of them and exactly what they have to do in order to succeed. Isn't that better than repeating a vague command over and over again, becoming more exasperated and frustrated each time we are ignored?
Here's another example to show how vague instructions are such a waste of time...
On the way back from the yard at break one day, Mark was deliberately lagging behind, bouncing the football.
"Come on Mark, quick... Hurry up Mark, lessons have started... Mark! Break's over Mark!... Come on... Quickly Mark!... Mark!... Stop that and hurry up!"
After a few minutes of totally ignoring the first yells from the teacher Mark eventually complied perfectly with the final request - "Stop that and hurry up" - by standing still and bouncing the ball as fast as he could, with a sly grin!
Mark then proceeded to enjoy the undivided attention of two members of staff as they altered their approach from friendly cajoling and encouragement to aggressive shouting and frustrated threats. The incident tied up all three of them for the whole morning as Mark became more and more abusive and aggressive - incensed at the unfair punishment he believed he was receiving.
Had the teacher altered her instruction slightly at the beginning, the situation could have been very different. By giving one clear, specific direction and an explanation of the consequence for not complying, she could have remained in total control, Mark could have returned to lessons and the other member of staff would have been free to teach his lesson.
"Mark break is over. You need to bring the ball here now otherwise you will be paying time back next break."
You'll see how this incident could have been resolved calmly and efficiently - even if Mark had still refused to follow the instructions when you read The Three Requests Technique in my new ebook - "Magic Classroom Management - How To Get The Most From The Worst Kids In School"

tulisan 5

In the late 90s, feature stories began appearing in the national media about children and parents who were so overwhelmed by the amount of homework that it was destroying their family life and causing psychological damage. The evidence presented in these stories was often anecdotal, profiling just one or two families. However, the articles were published in enough respected publications that they sparked a national debate on whether children have too much homework. Schools scrambled to create homework policies, parents held protests, and children began to receive sharply mixed messages on the value of homework.
In all the fuss, people never realized that the information contained the articles simply wasn't true. In 2003, the Brown Center on Educational Policy at the prestigious Brookings Institution released a report that shattered the perception that American students are staggering under an unreasonable load of homework. In fact, they found just the opposite: American students probably don't spend enough time on homework. Gathering data from a number of studies that had been performed in the late 90s, the Brown Center drew four startling conclusions.
Typical students, from kindergarten to high school, don't spend more than an hour a day doing homework. In fact, pointing to a study done by the Higher Education Research Institute at UCLA, the Brown report found that more than two-thirds of college freshmen did five hours or less of homework during their final year of high school.
The report also analyzed studies and concluded that the homework load for the average student has not increased appreciably since the 1980s. This is in direct opposition to the anecdotal evidence cited in the article of homework increasing to as much as three hours per night.
However, a study performed in 1997 by Michigan State University showed that children at that time were spending just over two hours per week on study, which could include activities other than homework. Interestingly, this study is often used to prove that students have too much homework, since the weekly hours spent on study increased over the life of the study by 23 minutes. The Brown Center postulates that this statistical increase was actually caused by children who previously had no homework at all and because they had advanced in grade, now had homework.
Finally, the Brown report found that, contrary to the articles' portrayal of militant parents protesting homework, most parents are satisfied with the amount of homework their children receive. In fact, if parents were dissatisfied with the amount of homework their children had, it was because they felt it wasn't enough.

Tulisan 4

“Music, dance, drama, and story are the oldest ways human beings learned to pass on information, traditions, customs, and beliefs…. In the vocabulary of some Native American and African languages, there is no word for art, because art is part of everything the people do. Children are natural connectors. Similarly, they see the performing arts as part of everything they do” (Mimi Brodsky Chenfeld; article: Derry Koralek Young Children, March 2010, p. 10).

As we continue our series on Fine Arts, let’s examine how creative and dramatic play is beneficial to children’s learning. Do you remember playing dress-up or performing for your friends and parents? Take a walk down memory lane with us while we talk about some products that will be great in your preschool or daycare center’s outdoor classroom.

Mimi Brodsky Chenfeld, renowned dance instructor, commented: “I know from my experiences that when children have the chance to move and to be creative, it helps them engage with the rest of the curriculum…. [M]ovement involve[s] language and patterning, which support reading and problem solving” (p. 12).

A playhouse offers abundant opportunities for movement and creative play. A playhouse provides the structure but the children create the story. Depending on the children’s imagination, the playhouse can be a home, bank, restaurant, covered bridge, etc. Throw a sheet over the playhouse and it’s a cave. The options are endless! A gas pump allows children to fill things up, including their bikes, wagons, wheelchairs, or even shoes. Children will increase their ability to problem solve through exploration (i.e., pump gas like an adult). (An example of a fun playhouse and gas pump can be found at The Adventurous Child.) 

Hot day? Take your kids outside and let them cool off with a car wash. A great addition to any outdoor play area, the car wash allows children to enter and exit through realistic plastic flaps, similar to a real car wash. A pipe runs down the roof line and has several sprayer jets that release water on the children as they ride through the car wash. Connect a standard hose to the sprayer jets, turn on the water and the fun begins! Water play can improve children’s physical, cognitive, and social-emotional development. Playing with the car wash will allow them to participate in a variety of gross/fine motor and sensory activities, make simple cause/effect predictions as well as use new vocabulary, and role play different types of occupations. Consider adding a car wash to your outdoor play area today!

Finally, make your children’s favorite stories come to life with a store front. Place the store front along a bike path and let children create their own story —maybe a lemonade stand, a counter at a bank, post office or fast food restaurant – the possibilities are as plentiful as the imagination. Just remember: as the teacher or care provider, “if you dominate the play, you take away some of the creative value for the children” (Miller, 1989. p. 41). Let them be in control.

Creative and dramatic play is integral to developing children’s imaginations, as well as encouraging the use of new vocabulary. What’s not to love about products and equipment that encourage fun and learning simultaneously?

Tulisan 3

Physical activity offers a broad range of benefits, including the prevention of obesity, improved self confidence, and an overall sense of well-being. Physical education programs within the school setting can set the stage for how children view physical fitness, activity levels, and future health. Physical education programs also include general health and safety information in addition to providing opportunities for students to learn how to cooperate with one another in a team setting.

A Lifetime of Health The school setting provides a structured atmosphere in which to incorporate physical health activities and ideally develop healthy habits for life. Studies indicate that promotion of a healthy lifestyle taught in physical education classes can influence long-term health benefits such as reduced rates of obesity, heart disease, high cholesterol, diabetes, and high blood pressure.

Perhaps just as importantly, physical education programs can teach students that physical activity can be fun. With a broad range of games and activities, children are exposed to forms of exercise that don't simply involve running around a track. Games and other activities incorporate teamwork, strategy, skill-building exercises, and fun.

Nutritional Information Physical education classes are ideal for introducing basic nutritional concepts to children. Poor eating habits are common among many children and adolescents; however, a solid foundation in healthy eating choices can help lay the groundwork for improved food choices. Children who eat regular, healthy meals consisting of a wide range of food choices concentrate better in school and are less disruptive. Healthy eating also decreases the chances of children developing serious health problems early in life and reduces obesity rates among youth and into adulthood.

Life Skills Physical education also provides an opportunity for children to develop critical life skills, such as problem solving, strategy, and working together. Many team sports require participants to work together to achieve a goal. Children also learn the basics of good sportsmanship and that there is much more to sports and physical activities than simply winning or losing. Sports require training, mental and physical preparation, and help build self-confidence.

Mental Health Regular physical activity has shown to have many psychological and mental benefits in addition to the physical ones. For example, regular exercise can reduce feelings of depression and anxiety and promote an overall sense of well-being. The increased blood flow during exercise transports oxygen to all parts of the body, including the brain, which can help improve memory and reasoning skills. Conversely, a lack of oxygen, which can result from not enough deep breathing, can lead to disorientation, confusion, fatigue, and memory and concentration difficulties.

Tulisan 2

Turks and Caicos former PM to fight British rule

 

Turks and Caicos politician at the centre of corruption allegations is to mount High Court appeal against suspension of the constitution
By David Connett (The Independent (UK))[1]

Turks and Caicos Islands in the Caribbean Sea

A flamboyant and controversial former prime minister at the centre of a corruption probe has launched a legal challenge against a decision by the Foreign Office to impose direct rule on one of Britain's remaining overseas territories.
Michael Misick has appealed against a decision to suspend the constitution of the Turks and Caicos Islands (TCI) and impose direct rule from London following the publication of a damning report into corruption in the Caribbean islands. The appeal, set to be heard in the High Court next month, also challenges a move by the Foreign Office to suspend trials by jury.
The legal fight spread to London after the publication of an official inquiry report chaired by the former High Court judge Sir Robin Auld, which concluded that there was "information in abundance pointing to a high probability of systemic corruption and/or serious dishonesty".
The report found "clear signs of political amorality and immaturity, and of general administrative incompetence" and recommended criminal investigations be launched against Mr Misick and four other ministers.
Mr Misick, who the report suggests built up a multimillion-dollar fortune between his election in 2003 and resignation in March, is at the centre of corruption allegations. The inquiry heard repeated claims that he and other ministers sold off Crown Land to property developers for personal gain.
Hearings were told of lavish spending by Mr Misick, including a luxury beachfront mansion, the use of private jets and a leased Rolls-Royce for his estranged wife, the hip hop music star and Hollywood actress LisaRaye McCoy-Misick. Mrs McCoy-Misick has since filed for divorce, citing her husband's infidelity with a stripper and his support for a second family in Miami.
Full details of the corruption claims emerged last week after the inquiry's report was accidentally published. The Auld commission published a censored copy of its report after two businessmen who featured prominently sought legal injunctions to prevent it naming them. However, the islands' chief justice revoked the ban preventing reporting of the full findings after it became clear that visitors to the website of the islands' Governor, Gordon Wetherell, were able to decipher material that had been inadequately blacked out.
Mr Misick, who denies any wrongdoing, is trying to fight back. During a stormy debate in the islands' parliament last month he condemned the Governor as a "racist dictator" and called for national unity "to fight the British common enemy".
While the Auld inquiry has been broadly welcomed, there has been widespread criticism of the FCO's decision to partially suspend the constitution and rule directly through the Governor, who is being supported by a team of expert advisers flown in. The decision to suspend jury trials for people accused of political corruption has been particularly criticised across the Caribbean.
Samuel Harvey, a former TCI minister, said: "The most serious charge the British have levelled against this administration is the one of systemic corruption. However, the problem goes deeper than that. The veritable fabric of our culture has been damaged. We have our own people doubting that we can rule ourselves."
Mr Harvey said he was unhappy at the way Britain was handling the situation. "Make no mistake, I also hold the British responsible. They have always had a sitting governor here. It would have been an easy fix had they been paying attention. The people know, and God knows, the opposition party has been speaking out. But our cries for fairness and balance fell on deaf ears."
Opposition leaders said they repeatedly protested to the Governor and the former Foreign Office minister Meg Munn about allegations of corruption but were ignored. In frustration, they approached members of the foreign affairs select committee who highlighted the scandal, noting "a palpable climate of fear" on the islands. This led to the setting up of the Auld commission.
Sensitive to allegations of "modern-day colonialism", Colin Roberts, a senior Foreign Office official, told islanders recently that, "even though it is an extremely serious move to suspend the constitution, that is the only appropriate way of dealing with the seriousness of the wrongdoing that appears to have taken place in the Turks and Caicos."

Tulisan 1

WikiLeaks Reveals US Wanted to Keep Russia out of Libyan Oil


PAUL JAY, SENIOR EDITOR, TRNN:

Welcome to The Real News Network. I'm Paul Jay in Washington. Kevin Hall of McClatchy Newspapers reports that on April 20 the big Italian oil company Eni put off its deal with Gazprom, the big Russian oil company, connected to its president, Vladimir Putin, put off a deal that would have given Gazprom a big stake in Libyan oil. That's been an objective of US foreign policy for at least three years. Kevin went through WikiLeaks documents and found the following cable. At the time, Silvio Berlusconi was about to become Italy's prime minister, and the embassy urged headquarters to twist his arm, writes Kevin. Then he quotes the cable. Post, meaning the embassy, would like to push the new Berlusconi government to force Eni to act less as a stalking horse for Gazprom interests. The confidential cable said, quoting, Eni, which is 30 percent owned by the government of Italy, seems to be working in support of Gazprom's efforts to dominate Europe's energy supply and against US-supported US efforts to diversify energy supply. Now joining us in the studio to talk about the new scramble for oil and controlling Europe's energy supplies is Kevin Hall. Thanks for joining us.

KEVIN HALL, NAT'L ECONOMICS CORRESPONDENT, MCCLATCHY: Thanks for having me.

JAY: So elaborate a bit. This context [incompr.] certainly are factors that go into the Libyan conflict that we're following now.

HALL: Well, it underscores the kind of global hunt/scramble for oil. The famous book The Prize by Daniel Yergin, the oil historian, kind of laid that out. And this is kind of the latest extension of that. The Libyan situation ties to development of oil in the Caspian region and places I can't even pronounce, coupled with Libya, coupled with Europe and Russia. What happened specifically [snip] in Libya, rather, is Gazprom was going to partner in Libya with Eni, which is the largest player. The Italians are the largest player in Libya, which had been a former Italian colony.

JAY: And were getting along quite well with Gaddafi.

HALL: And were getting along quite well with Gaddafi. And that story--we know how that one goes. The reverse of that is that Eni in exchange was going to get access to a project that the Russians were trying to do in the Caspian region called South Stream. South Stream competed with a project that the US has been pushing for the better part of a decade called the Nabucco project. It was going to take natural gas from the eastern border of Turkey, bypass Russia, and provide supplies to Europe through that route, I think through Bulgaria, Romania, basically bypassing Russia. And what all these documents show, there was about--.

JAY: So these are pipeline wars.

HALL: Pipelines, yeah. And, well, all these documents show--and there's about 1,800 documents that mentioned Gazprom--is that the Cold War is alive and well in terms of trying to contain Russia's energy power. Russia is the largest producer of energy--not the largest exporter, but may have more oil and natural gas produced in Russia than anywhere in the world. Most of that goes to Europe. And so the scramble for this development in the Caspian region, in Azerbaijan and places like that, is tied to whether that stuff goes through Russia or around Russia, and the US has worked real hard to make sure it goes around Russia, so that the Europeans aren't dependent on one source. We've seen how the Russians have used oil and natural gas against the Ukraine, against Georgia, against Belarus. So they've certainly shown their willingness to use oil as a weapon in their own strategic interest, you know, looking at it from their point of view. And the Libya example was just one [crosstalk] small example [crosstalk]

JAY: Of course, US policies always seem--its dominance in the Middle East and oil also is a very big strategic piece of its strategic puzzle, not just this question of oil supplies for the United States. But let's jump back to the Libya context, because there's another piece of background which you write about in your article, which is Eni, the Italian company, was also finding a way to invest in Iranian oil, which was also putting it at odds with US foreign policy.

HALL: Right. Eni have been in Iran long before the current Islamic government, back in the time of the Shah, and lost a lot of money when the change came. Remember that whole unsavory incident in the '70s with the embassy and everything? In that, what Eni was trying to do at around 2006, 2007 time frame was take Iranian oil out, produced jointly with Iran, and they were going to--they found a kind of way to suspend reality: as the US was trying to put pressure on Iran because of its nukes program, they were trying to sell this on the open market. And then they would--it wouldn't be counted as a--it'd be valued in present-day dollars, but it'd be treated as the debt that Iran owes Italy. So it kind of means suspending all time and space and, you know, not valued in former currency but current rates.

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JAY: In order to find ways around possible sanctions.

HALL: Right, and it did not sit well with the US government.

JAY: So you've got the Italian oil companies already at odds with the US over Iran. The Italian oil company is going to, through its deals with Gazprom, allow the Russians to take a big stake in Libyan oil. And then you have the French. As we head towards the Libyan war, the French Total have a small piece of the Libyan oil game, but I suppose they would like a bigger piece of it. And then you wind up having a French-American push to overthrow Gaddafi and essentially shove Gazprom out. I mean, I guess we're not saying one and one necessarily equals two, but it sure--it makes one think about it.

HALL: Yeah, it's not necessarily causation, but there's--you might suggest there's correlation. And clearly this shows the degree to which oil is kind of the back story to so much that happens. As a matter of fact, we went through 251,000 documents--or we have 250,000 documents that we've been pouring through. Of those, a full 10 percent of them, a full 10 percent of those documents, reference in some way, shape, or form oil. And I think that tells you how much part of, you know, the global security question, stability, prosperity--you know, take your choice, oil is fundamental.

JAY: And fundamental to most countries' foreign policies,--

HALL: Right.

JAY: --including this one.

HALL: Front and center.

JAY: Well, we'll do more. As you keep going through WikiLeaks, we'll do more, 'cause this oil story continues into Latin America and other places.

HALL: Yeah, [crosstalk] lot more.

JAY: And we'll do more of this. But those who had said it's not all about oil, they ain't reading WikiLeaks.

HALL: It is all about oil.

JAY: Thanks for joining us. And thank you for joining us on The Real News Network.

End of Transcript

Paul Jay : Paul Jay is CEO and Senior Editor of The Real News Network. As Senior Editor of TRNN Paul has overseen the production of over 4,500 news stories and is the Host of our news analysis programming. As Executive Producer of CBC Newsworld's independent flagship debate show counterSpin he produced over 2,000 shows during its 10 yrs on air. He is an award-winning documentary filmmaker with over 20 films under his belt and was founding Chair of Hot Docs!, the Canadian International Documentary Film Festival (now the largest in North America).