Wibisono Oedoyo
Faculty of Law, Pancasila University

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Akuntabilitas Keperdataan Pengurus Koperasi Dalam Perubahan Anggaran Dasar Perspektif Maqashid Syariah Wibisono Oedoyo; Rifkiyati Bachri; Diva Aulia Putri Wisananda; Hanifa Alya Salsabila
Journal of Sharia and Legal Science Vol. 4 No. 2 (2026): Journal of Sharia and Legal Science
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jsls.v4i2.2247

Abstract

The Articles of Association of a cooperative are internal regulations that can be amended through a Members' Meeting in accordance with statutory provisions. Changes related to the business field, merger, or division of the cooperative must be requested for approval from the Minister and then announced. In 2010, the Jakarta Employee Cooperative "S" changed its business field through a Members' Meeting, but did not submit a request for approval to the Minister. This negligence raises issues regarding the civil accountability of the cooperative's management in changing the Articles of Association. The problem studied is how to apply the principle of maqashid sharia related to the civil accountability of cooperative management in budget changes. This research is a normative legal research with a statutory, conceptual, and case approach. The results of this study indicate that within the framework of maqashid sharia, the obligation to submit a request for approval is a means of maintaining assets (hifz al-mal) and the benefit of members and third parties. The negligence of the management of the Jakarta Employee Cooperative "S" constitutes a neglect of the mandate that gives rise to civil liability. As a legal consequence, the articles of association before the amendment remain valid for the cooperative, while the amendments cannot be applied to third parties. Therefore, increased supervision and guidance of cooperative management is necessary to prevent administrative violations and their legal consequences.