Koperasi Indonesia bertujuan untuk meningkatkan kesejahteraan anggota dan masyarakat, serta berkontribusi dalam membangun tatanan perekonomian nasional. Dari banyaknya koperasi di Indonesia tidak menutup kemungkinan adanya dinamika yang terjadi di internal yang berkaitan dengan koperasi, pengurus, ataupun anggota. Seperti penggelapan dana koperasi yang dilakukan oleh pengurus koperasi itu sendiri. Sehingga pengurus tersebut berkewajiban untuk mempertanggungjawabkan perbuatannya. Rumusan masalah bagaimana pengaturan mengenai koperasi yang berlaku di Indonesia dan bagaimana pertanggungjawaban hukum pengurus koperasi yang melakukan penggelapan dana. Tujuan penelitan untuk mengetahui dan menganalisis pengaturan mengenai koperasi di Indonesia dan pertanggungjawaban hukum pengurus koperasi yang melakukan penggelapan dana. Metode penelitian menggunakan pendekatan yuridis normatif dengan alat pengumpulan data dengan studi pustaka atau dokumen hukum yang berkaitan dengan penelitian. Hasil penelitian menunjukan sudah ada peraturan yang memberikan kepastian dan perlindungan terhadap koperasi baik itu dilingkup nasional maupun daerah. Selain itu pertanggungjawaban hukum pengurus koperasi atas penggelapan dana koperasi dapat dilakukan secara administratif, perdata, dan pidana. Kesimpulan pertanggungjawaban hukum pengurus koperasi terhadap penggelapan dana koperasi akan didiskusikan bersama melalui rapat anggota luar biasa yang dihadiri oleh pengurus, pengawas, dan anggota koperasi itu sendiri apakah pertanggungjawaban hukumnya akan ditempuh secara Administratif, Perdata maupun Pidana. Saran pemerintah perlu melakukan sosialisasi dan edukasi mengenai koperasi agar anggota maupun pengurus dapat menumbuhkan prinsip-prinsip koperasi agar fungsi dan tujuan koperasi yang tercantum dalam peraturan dapat tercapai.

Cooperation in Indonesia aims to improve the welfare of their members and society at large, as well as to contribute to the development of the national economic system. However, in practice, these goals are not always realized. With the large number of cooperations in Indonesia, internal dynamics involving the cooperation, its management, or its members are inevitable. One such issue is the embezzlement of cooperation funds by the management itself. Therefore, the responsible management must be held legally accountable for their actions. This research raises the following problems: how the regulations regarding cooperation in Indonesia are structured and how the legal liability of cooperation management for the embezzlement of funds is implemented. The purposes of this study are to identify and analyze the regulatory framework concerning cooperation in Indonesia and the legal accountability of cooperation management involved in fund embezzlement. The research method used is normative juridical with data collection techniques involving primary, secondary, and tertiary data through literature studies and legal documents related to the research. The results of the study indicate that there are existing regulations that provide legal certainty and protection for cooperation both at the national and regional levels. Furthermore, legal liability of cooperation management for the embezzlement of cooperation funds can be pursued through administrative, civil, and criminal avenues. The conclusion of this research is that legal accountability of cooperation management for embezzlement of cooperation funds will be discussed in an extraordinary general meeting attended by the management, supervisors, and cooperation members, where it will be determined whether legal accountability will be pursued through administrative or civil means. The suggestion from this study is that the government should conduct socialization and education regarding cooperation so that both members and management can foster cooperation principles in order to achieve the cooperations’ functions and goals as stipulated in regulations.