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"Permasalahan hukum yang dilakukan oleh badan hukum koperasi maupun yang mengatasnamakan koperasi sering terjadi, dengan berbagai macam modus operandi yang dilakukan. Permasalahan yang timbul juga dapat disebabkan kerena adanya niat maupun tujuan untuk melakukan segala cara oleh pelaku baik perseorangan maupun secara bersama untuk kepentingan pribadi, kurangnya pengetahuan, pendidikan dan pemahaman tentang Perkoperasian yang berdampak kurangnya pemahaman dan pelaksanaan yang menjiwai prinsip-prinsip koperasi. Permasalahan hukum yang sering terjadi dengan modus operadi diantaranya usaha investasi berkedok koperasi, Koperasi mobilisasi dana masyarakat baik menggunakan sistem arisan, Multi Level Marketing (MLM), penerimaan modal penyertaan, iming-iming yang menggiurkan dan lainnya. Permasalahan hukum tersebut mendorong pemerintah untuk mengeluarkan kebijakan baru yang setidaknya meminimalisir permasalahan hukum serta membangun dan member perlindungan terhadap koperasi, dengan mengeluarkan Undang-Undang Nomor 17 Tahun 2012 Tentang Perkoperasian. Ketentuan Undang-undang tersebut mengalami perubahan dengan undang-undang sebelumnya, khususnya mengenai Koperasi Simpan Pinjam. Perubahan dalam peraturan undang-undang Perkoperasian terhadap meminimalisir permasalahan hukum koperasi simpan pinjam telah mengalami perubahan, diantaranya status badan hukum dan izin usaha koperasi simpan pinjam melalui Menteri koperasi dan UKM, Lembaga Pengawas Koperasi Simpan Pinjam yang berbentuk lembaga non struktural Menteri Koperasi dan UKM, Lembaga Penjamin Simpanan Koperasi Simpan Pinjam. Perubahan perangkat organisasi koperasi, serta struktur organisasi perkoperasian tersebut dapat meminimalisir serta mencegah permasalahan hukum, sehingga perlu adanya keterkaitan masalah hukum yang terjadi dengan ketentuan undang- undang Perkoperasian yang dulu dengan yang baru, dalam penyesuaian dan penyelenggaraan Koperasi Simpan Pinjam.

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Legal issues conducted by the legal entity on behalf of a cooperative or cooperatives often occur, with a variety of modus operandi. The problems arising can also caused because the existence of an intention or purpose to do all manner of an offender either by individuals or by together to private interests, a lack of knowledge, education and understanding of cooperative externalities lack of understanding and the implementation of the who animates the principles of cooperative. Legal issues such as often happens with a mode of operadi investment business pretended to be cooperative koperasi mobilization of public fund better to use the system arisan, multi the level of marketing (MLM), the reception of capital participation, a lure that interesting and other. The legal issues pushed the government to issue new policies which at least minimize the problem of law and build member cooperatives, and protection against by enacting law number 17/2012 about cooperative. A statutory provision has had a change to the statute formerly, particularly regarding loan and save cooperative. Changes in the regulation of the act of cooperative to minimize the problem law loan and save cooperative has undergone a change, such as its legal entity status and business license of loan and save cooperative through minister of cooperatives small and medium enterprises institution supervisory loan and save cooperative that is shaped lembaga non structural minister of cooperatives small and medium enterprises institution warrantor the mistress of loan and save cooperative. Changes in regulations the act of cooperative to minimize the problem law loan and save cooperative has experienced change, including legal entity status and business permit loan and save cooperative through minister cooperatives and smes, institution supervisory loan and save cooperative shaped institution non structural minister cooperatives and smes, insurance agency mistress loan and save cooperative. Change device organization cooperative, and organizational structure the cooperative can minimize and preventing legal issues, so that it needed entanglement legal problems happened to statutory provision cooperative formerly with the new, in a readjustment governance and loan and save cooperative."

"Suatu usaha tidak selalu berjalan baik sesuai dengan tujuannya, dan sering kali keadaan keuangannya keuntungan kerugian, dan hingga tidak sanggup membayar utang-utangnya. Penyelesaian utang melalui Penundaan Kewajiban Pembayaran Utang (PKPU) terjadi pada Koperasi Cipaganti Karya Guna Persada yang mengalami kesulitan dalam membayar imbalan bagi hasil/keutungan bulanan kepada mitra usaha dalam bentuk Modal Penyertaan. PT. Pooling Asset merupakan rekonstruksi hukum untuk penyelesaian kewajiban dengan mitra usaha melalui mekanisme pengakuan utang piutang dengan Cipaganti Group berdasarkan Hasil Putusan Perdamaian. Permasalahan yang diangkat dari tesis ini adalah sistem pembentukan PT. Pooling Asset atas Putusan Perdamaian dalam PKPU terkait Ketentuan Undang-Undang dan kedudukan PT. Pooling Asset atas restrukturisasi perusahaan terkait asset koperasi Cipaganti Karya Guna Persada. Kedudukan PT. Pooling Asset dalam penyelesaian dengan pola restrukturisasi Debt to Equity dapat tetap berjalan.

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An attempt does not always work well for their intended purpose, and often finances gains loss, and to not be able to pay its debts. Debt settlement through ?Penyelesaian Kewajiban Pembayaran Utang(PKPU)? occurs at the ?Koperasi Cipaganti Guna Karya Persada? are experiencing difficulty in paying rewards for results / monthly benefit to business partners in the form of Capital Investments. PT. Pooling Asset is a reconstruction of the law for the settlement of obligations with business partners through the mechanism of recognition of debts by Cipaganti Group is based on results of the Decision Peace. Issues raised in this thesis is the establishment of a system of PT. Pooling Asset on Decision Accord in PKPU relevant provisions of the Law and the position of PT. Asset Pooling on the company's restructuring related assets of the ?Koperasi Cipaganti?. Position PT. Pooling Asset in the completion of the restructuring scheme Debt to Equity can keep running."