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aspek permodalan koperasi

Author

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  • Ahmad, Rahmayani

Abstract

Makalah ini berjudul aspek permodalan koperasi, dalam makalah ini penulis berusaha menganalisis secara lebih mendalam terkait dengan modal dan sumber-sumber permodalan bagi koperasi, SKIM kredit program, itu bursa efek/pasar modal sebagai alternative sumber permodalan bagi pembiayaan usaha-usaha koperasi, perbedaan antara saham pada koperasi dan saham pada perseroan terbatas, dan yang terakhir permasalahan pajak penghasilan koperasi. Struktur modal berhubungan dengan beberapa sumber modal yang dapat diperoleh perusahaan untuk membiayai operasinya, perusahaan perlu menetapkan mana yang menjadi pilihan dari penggunaan modal, dalam rangka untuk menciptakan komposisi struktur modal yang akan menguntungkan perusahaan. Menurut Sudana (2011),” Struktur modal yaitu terkait dengan pengeluaran jangka panjang sebuah perusahaan yang diukur dengan rasio utang jangka panjang dengan modal sendiri.

Suggested Citation

  • Ahmad, Rahmayani, 2022. "aspek permodalan koperasi," OSF Preprints 7xakd, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:7xakd
    DOI: 10.31219/osf.io/7xakd
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