Legal Literacy â This article discusses the Nominee Arrangement in the Ownership of Cooperative Assets, the gap between regulations related to the recording of assets owned by Cooperatives, and practices in the field that are still ineffective.
Co-operative Business Entity
Cooperatives are one form of business entity with legal entity as its existence is recognised through Law No. 25/1992 on Cooperatives as last amended by Law No. 6/2023 on the Stipulation of PERPPU No. 2 Year 2022 on Job Creation into Law (Cooperatives Law). In business activities, the cooperative form of business entity is often underestimated by business people. This is because business people are more inclined to choose the Limited Liability Company (PT) form of business entity rather than a Cooperative.
One of the consequences of the recognition of the Cooperative as a legal entity is that it has its own assets, which means that the assets are separate from the assets of the founders or administrators or members. In line with the statement put forward by the author, juridically this is in accordance with the formulation of Article 1 number 26 of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises No. 8 of 2023 concerning Savings and Loan Businesses by Cooperatives (PMKUKM No. 8/2023) which states that, "assets are assets owned and managed by the Cooperative to run business operations in the form of current assets and / or fixed assets.â
The phrase "fixed assets" in the Article a quo is interpreted that fixed assets are also interpreted with assets of the type of immovable objects in accordance with their nature and shape that do not change. One example of an immovable object is land. The consideration is in accordance with the basic rules that apply in the Roman legal system as it has established land as immovable objects (Herlien Budiono, 2016: 228).
Based on the provisions of Article 22 paragraph (7) letter a of PMKUKM No. 8/2023 jo. SE Deputy for Cooperatives No. 06/2022 on the Obligation to Record Cooperative Assets has provided an obligation to the Cooperative to record the assets owned by the Cooperative must be in the name of the Cooperative legal entity. Judging from the nature of the type of norm, the obligation to record the Cooperative's assets is categorised as an imperative regulation (dwingend recht).
The nature of the norm contained in Article 22 paragraph (7) letter a PMKUKM a quo is in line with the character of dwingend recht in Book II on Property in BW which is closed. This means that the provisions related to the obligation to record assets owned by the Cooperative must not be circumvented and/or violated. In addition, in the provisions of Article 109 PMKUKM a quo regulates that if the Cooperative violates the provisions of the a quo, it is subject to Administrative Sanctions.
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