PARTNERSHIP

A partnership is a relationship between two or more persons carrying on a business with a

view to making a profit. The organization is usually more complex than that of a sole proprietors
hip and there is more than one owner to share in the profit and or losses.
Some groups of induviduals choosea partnership as the manner un which to carry on a
businnes because of its ease of formation and dissolution,as well as its overall lack of formalities.
However, like a sole proprietorship, one of the primary disadvantages to choosing a partnershipas
your businnes form, includes the unlimited personal liability of each partner for all of the bebts an
obligations of the partnership. In other words, every partner is liable for all the debts incurred by
the other partners while acting in the course of businnes, regaldless of capital contribution pf
individual partners.

KEMITRAAN
Kemitraan adalah hubungan antara dua atau lebih orang yang menjalankan bisnis dengan tujuan
menghasilkan laba. Organisasi biasanya lebih kompleks daripada pemilik tunggal hip dan ada lebih dari satu
pemilik untuk berbagi dalam untung dan atau rugi.
Beberapa kelompok induvidual memilih kemitraan sebagai cara yang tidak dapat digunakan untuk
melakukan perjalanan karena mudahnya formasi dan pembubaran, serta kurangnya formalitas secara
keseluruhan. Namun, seperti kepemilikan perseorangan, salah satu kerugian utama untuk memilih kemitraan
sebagai bentuk businnes Anda, termasuk tanggung jawab pribadi yang tak terbatas dari masing-masing
mitra untuk semua kewajiban kewajiban kemitraan. Dengan kata lain, setiap mitra bertanggung jawab atas
semua utang yang ditanggung oleh mitra lain ketika bertindak dalam perjalanan businnes, tanpa mengakui
kontribusi modal dari mitra individu.
There are three types of partnerships:
 General partnerships
 limited partnership
 Joint venture
General partnership
In general partnerships, each partner shares workloads, obligations, and profits
generated and paid to partners. All partners are actively involved in business operations.
Limited partnership
Limited partnerships allow outside investors to buy businesses but maintain limited
responsibility and involvement, based on their contributions. This is a more complicated form
of partnership, which also has more flexibility in terms of ownership and decision making.
Joint venture
Cooperate Short-term projects or alliances that bring together many partners for
projects are usually structured as joint ventures. If the business goes well, it can be continued
as a general partnership. Otherwise, it can be shuttered
Pro
There are several advantages of choosing to build a business as a partnership, which
includes:
• It's easy enough to manage and maintain over time
• Partners can gather their resources to fund the company's start-up
• Partners can share workloads and rewards from business success
• Being able to offer employees the key potential to one day become partners in the business
can be a big carrot that drives them to stay long term
Cons
Of course, where there are advantages, there are also disadvantages to forming
partnerships:
• Where more than one owner exists, there must be differences of opinion that can threaten
the business
• Even though partners share every profit generated by the business, if the payment is not
aligned with each partner's contribution to the company, disputes can erupt.
• Unlike companies, which help protect owners from responsibility, partnerships have
shared and individual responsibilities. That is, all partners are responsible for their own
actions on behalf of the company and the actions of other partners.

Perjanjian Dalam Persekutuan

Dalam persekutuan tentu harus da perjanjian sebagai dasar pijakan pembentukan

persekutuan tersebut. Pada perjanjian persektuan berisi tentang, nama persekutuan, anggota,
tanggal berdiri, sifat serta bidang usaha, dan beberapa hal yang harus ada yaitu:

 Besarnya investasi dari masing-masing anggota

 Hak dan kewajiban anggota
 Buku-buku catatan dan laporan keuangan
 Pembagian keuntungan
 Hal-hal khusus yang menyangkut masalah pembebanan dan penerimaan imbalan jasa
tertentu diantara para anggota.
 Penarikan kembali modal yang disetor
 Asuransi jiwa kematian salah satu anggota
 Penyelesaian apabila ada perselisihan ddiantara para anggota dan lain-lain.