PENGERTIAN KOPERASI DAN TATA CARA PENDIRIAN KOPERASI

PENGERTIAN KOPERASI

Koperasi adalah organisasi bisnis yang dimiliki dan dioperasikan oleh orang-seorang demi kepentingan bersama. Koperasi melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang berdasarkan asas kekeluargaan

Definisi Koperasi Menurut ILO ( International Labour Organization )

Definisi koperasi yang lebih detail dan berdampak internasional diberikan oleh ILO sebagai berikut :

“Cooperative defined as an association of persons usually of limited means, who have voluntarily joined together to achieve a common economic end thorough the formation of a democratically controlled business organization, making equitable contribution to the capital required and accepting a fair share of risk and benefits of undertaking”.

Definisi Koperasi Menurut Chaniago

Drs. Arifinal Chaniago (1984) dalam bukunya Perkoperasian Indonesia memberikan definisi, “Koperasi adalah suatu perkumpulan yang beranggotakan orang – orang atau badan hukum yang memberikan kebebasan masuk dan keluar sebagai anggota dengan bekerja sama secara kekeluargaan menjalankan usaha untuk mempertinggi kesejahteraan jasmaniah para anggotanya”.

Definisi Koperasi Menurut Hatta

Menurut Hatta, untuk disebut koperasi, sesuatu organisasi itu setidak – tidaknya harus melaksanakan 4 asas. Asas – asas tersebut adalah :

1. Tidak Boleh dijual dan dikedaikan barang – barang palsu

2. harga barang harus sama dengan harga pasar setempat

3. Ukuran harus benar dan dijamin

4. Jual beli dengan Tunai. Kredit dilarang karena menggerakan hati orang untuk membeli diluar kemampuannya.

Definisi Koperasi Menurut Munkner

Munkner mendefinisikan koperasi sebagai organisasi tolong – menolong yang menjalankan “urusniaga” secara kumpulan, yang berazaskan konsep tolong – menolong. Aktivitas dalam urusniaga semata – mata bertujuan ekonomi, bukan social seperti yang dikandung gotong – royong.

Definisi Koperasi Menurut Undang – Undang No. 25 Tahun 1992

Undang – undang No. 25 tahun 1992, memberikan definisi “Koperasi adalah badan usaha yang beranggotakan orang – orang atau badan hukum koperasi yang melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasar atas asas kekeluargaan”.

TATA  CARA  PENDIRIAN  KOPERASI  

PERSIAPAN PEMBENTUKAN
Orang-orang yang akan mendirikan koperasi terlebih dahulu mendapatkan penerangan dan penyuluhan agar memperoleh pengertian dan kejelasan mengenai maksud dan tujuan mendirikan koperasi termasuk struktur organisasi manajemen serta kegiatan usaha koperasi.

RAPAT PEMBENTUKAN
1. Rapat sekurang-kurangnya 20 (dua puluh) orang yang dipimpin oleh seorang/beberapa orang pendiri koperasi.
Pengertian :
a. Pendirian adalah mereka yang hadir dalam rapat pembentukan koperasi dan telah memenuhi persyaratan keanggotaan dan menyatakan diri menjadi anggota.
b. Kuasa pendiri adalah beberapa orang dari pendiri yang diberi kuasa dan sekaligus ditunjuk oleh pendiri untuk pertama kalinya sebagai pengurus koperasi untuk menandatangani akta anggaran dasar dan memproses pengajuan Badan Hukum kepada Pemerintah.
2. Disarankan mengundang Pejabat / Petugas yang memahami seluk beluk perkoperasian.

HAL - HAL YANG DIBICARAKAN DALAM RAPAT
* Tujuan mendirikan koperasi
* Kegiatan usaha yang hendak dijalankan
* Persyaratan menjadi anggota
* Menetapkan modal yang akan disetor kepada koperasi diantaranya dari simpanan pokok dan simpanan wajib
* Memilih nama-nama pendiri koperasi
* Memilih nama-nama pengurus dan pengawas koperasi
* Menyusun anggaran dasar

TEKNIS PENYUSUNAN ANGGARAN DASAR
Apabila penyusunan anggaran dasar tidak mungkin disusun bersama-sama seluruh peserta rapat, dapat ditempuh:
1. Membentuk tim perumus penyusun anggaran dasar dengan tugas menyusun draf anggaran dasar yang bersifat umum dan hasilnya dilaporkan kepada pendirian koperasi untuk dimintakan pengesahan kepada kepada seluruh anggota
2. Hal-hal khusus yang perlu dibahas oleh seluruh peserta (tidak diserahkan kepada tim perumus) diantaranya :
a. Nama dan tempat kedudukan koperasi
b. Persyaratan menjadi anggota
c. Besarnya simpanan pokok dan simpanan wajib
d. Nama-nama pendiri, pengurus dan pengawas
e. Kegiatan usaha
f. Ketentuan mengenai penggunaan sisa hasil usaha
g. Ketentuan mengenai sanksi
3. Isi Anggaran Dasar minimal memuat tentang :
a. Daftar nama pendiri
b. Nama dan tempat kedudukan koperasi
c. Ketentuan mengenai keanggotaan
d. Maksud dan tujuan serta bidang usaha
e. Ketentuan mengenai rapat anggota
f. Ketentuan mengenai pengelolaan
g. Ketentuan mengenai permodalan
h. Ketentuan mengenai jangka waktu berdirinya koperasi
i. Ketentuan mengenai pembagian sisa hasil usaha
j. Ketentuan mengenai sangsi.

PENGAJUAN PERMOHONAN PENGESAHAN AKTA PENDIRIAN KOPERASI
Permohonan disampaikan kepada :

LAMPIRAN PERMOHONAN
Koperasi Primer yang tidak memiliki unit usaha simpan pinjam.
1. Dua rangkap akta pendirian koperasi, satu diantaranya bermaterai cukup
2. Berita acara pembentukan koperasi
3. Surat bukti penyetoran modal
4. Neraca awal kegiatan usaha
5. Rencana kerja awal kegiatan usaha
6. Daftar hadir rapat pembentukan
7. Foto copy KTP masing-masing anggota pendiri

Primer Koperasi yang memiliki unit usaha simpan pinjam.
1. Dua rangkap akta pendirian koperasi, satu diantaranya bermaterai cukup
2. Berita acara pembentukan koperasi
3. Surat bukti penyetoran modal.
4. a. Neraca awal khusus unit simpan pinjam per...
b. Neraca awal kegiatan usaha non simpan pinjam
5. a. Rencana kerja awal kegiatan usaha non simpan pinjam
b. Rencana awal kegiatan usaha simpan pinjam meliputi :
* Rencana penghimpunan dana simpanan
* Rencana pemberian pinjaman
* Rencana penghimpunan modal sendiri
* Rencana modal pinjaman
* Rencana pendapatan dan beban
* Rencana di bidang organisasi dari sumber daya manusianya
6. Daftar hadir rapat pembentukan
7. Nama dan riwayat hidup pengurus, pengawas dan manajer unit simpan pinjam
8. Daftar sarana kerja yang telah disiapkan
9. Surat perjanjian kerja antara pengurus dengan manager unit simpan pinjam
10. Foto copy KTP masing-masing anggota pendiri

KOPERASI SIMPAN PINJAM
1. Dua rangkap akta pendirian koperasi, satu diantaranya bermaterai cukup
2. Berita acara rapat pembentukan Koperasi Simpan Pinjam
3. Surat bukti penyetoran modal sendiri sekurang-kurangnya Rp. 15.000.000,-
4. Neraca awal per tanggal pendirian koperasi
5. Rencana awal kegiatan usaha meliputi :
a. Rencana penghimpunan dana simpanan
b. Rencana pemberian pinjaman
c. Rencana penghimpunan modal sendiri
d. Rencana modal pinjaman
e. Rencana pendapatan dan beban
f. Rencana dibidang organisasi dan sumber daya manusianya.
6. Daftar hadir rapat pembentukan
7. Nama dan riwayat hidup calon pengelola/manajer dengan lampiran
a. Sertifikat pelatihan simpan pinjam dan atau keterangan pernah mengikuti magang di usaha simpan pinjam
b. Surat keterangan berkelakuan baik dari yang berwenang
c. Surat pernyataan tidak mempunyai hubungan keluarga dengan pengurus sampai dengan derajat kesatuan
8. Daftar sarana kerja yang telah dipersiapkan
9. Foto copy KTP masing-masing anggota pendiri.

PENERIMA PERMOHONAN OLEH PEJABAT
Apabila permohonan dimaksud telah lengkap dan benar maka pemerintah memberikan tanda terima, dan berkasnya segera diproses akan tetapi apabila berkasnya belum lengkap dan belum benar permohonan dimaksud dikembalikan untuk diperbaiki.

PENELITIAN PERMOHONAN OLEH PEJABAT
1. Secara administratif
2. Penelitian lapangan.

PENGESAHAN AKTA PENDIRIAN KOPERASI
Dengan Surat Keputusan Menteri Negara Koperasi Pengusaha Kecil dan Menengah yang ditanda tangani oleh Kepala Dinas Koperasi Pengusaha Kecil dan Menengah Kabupaten/Kota.

EKONOMI KOPERASI PERTEMUAN PERTAMA

Resume Materi Pertemuan Pertama

Sistem Ekonomi

• Kapitalis, sistem ekonomi di mana perdagangan, industri dan alat-alat produksi dikendalikan oleh pemilik swasta dengan tujuan membuat keuntungan dalam ekonomi pasar. Pemilik modal bisa melakukan usahanya untuk meraih keuntungan sebesar-besarnya.
• Sosialis, sistem sosial dan ekonomi yang ditandai dengan kepemilikan sosial dari alat-alat produksi dan manajemen koperasi ekonomi, serta teori politik dan gerakan yang mengarah pada pembentukan sistem tersebut. “Kepemilikan sosial” bisa merujuk ke koperasi, kepemilikan umum, kepemilikan negara, kepemilikan warga ekuitas, atau kombinasi dari semuanya.
• Campuran, sistem perekonomian yang menggabungkan lebih dari satu aspek sistem ekonomi. Biasanya, di dalam ekonomi campuran terdapat paduan unsur kapitalisme dan sosialisme.

Undang – Undang koperasi     :

• UU No.12 tahun 1967
• UU No.25 tahun 1992
• UU No.17 tahun 2012

Syarat pembentukan koperasi :

·        Minimal 20 orang

·        Tentukan berapa banyak modal yang akan di kumpulkan

·        Harus adanya pengurus

Simpanan yang ada dikoperasi           :

·        Simpanan pokok

·        Simpanan wajib

·        Simpanan sukarela

Saham :

·        Saham biasa

·        Saham preveren

 Bentuk badan usaha antara lain :

Ø  BUMN                             

Ø  Koperasi

Ø  PT

Ø  PT (Persero)

Ø  Firma

Ø  CV

Ø  Perusahaan perorangan

Perbedaan badan usaha (PT) dengan koperasi            :

Koperasi

PT. (Perseroan Terbatas)

Anggota adalah yang utama/ sebagai aset koperasi. Kedudukan anggota sebagai pemilik sekaligus sebagai pengguna jasa koperasi. Modal adalah sebagai alat bagi koperasi  dalam memenuhi kebutuhan anggota. Karyawan / tenaga kerja yang dapat menjadi anggota koperasi yaitu : Perorangan, yaitu orang yang secara sukarela menjadi anggota koperasi. Pengelolaan koperasi di lakukan secara demokratis pembagian SHU ( sisa hasil usaha ) adil sebanding dengan besarnya jasa masing – masing anggauta

Modal adalah primer. Jadi merupakan kumpulan modal. Orang adalah sekunder.  Jumlah modal menentukan besarnya hak suara dan keuntungan dibagi menurut besar/kecilnya modal ‘impersonal financial basis’ yang ditujukan untuk PT. Pada badan usaha ini, hak suara atau peran seseorang akan sangat berpengaruh jika ia menanamkan saham atau modal yang besar. Artinya semakin besar saham yang ia berikan, maka semakin besar pula peranannya untuk mengatur PT tersebut.  Penghasilan keuntungan dibagikan kepada pemilik modal dalam bentuk dividen, Serta pajak berganda pada pajak penghasilan / pph dan pajak deviden

tugas bahasa inggris 2

Anne of green gables

·        mrs. Rachel is surprised

One day in early June, as Mrs. Rachel looked out her window, she saw matthew ride by. He was wearing a white collar and his best suit of clothes a sure sign he was leaving Avonlea. And his horse and buggy looked newly cleaned. Where could be going?

     Mrs. Rachel knew that Ali was a quiet man who rarely went far from home. Although she thought long and hard, she didi not know what to make of what she had just seen. “I’ll just step over to green gables and ask his sister Marilla where he’s gone and why after tea,”she told herself.

     Mrs. Rachel walked along the path beside the brook. This brook ran through most of Avonlea, it started near the matthew place, twisted and turned, bubbled through pools and over rocks. By the time it reached and hollow near Mrs. Rachel’s house, it was calm and quiet. People said that even a brook would never eisk making too much noise near Mrs. Rachel’s place.

     Green gables was built far back from the main road, by Marilla and matthew’s father a man as quiet and shy as his son. It sat far back from the main road, surrounded by orchards. “no wonder Marilla and matthew are so set in their ways, with only trees and each other to talk to,” Mrs. Rachel said. “but their home certainly is lovely.”

     The house at green gables looked well cared for. There wasn’t stray stick or stone to be found in the yard. Privately, she wondered whether Marilla cwept that yard as often as she swept her house. One could have eaten a meal off that ground.

     She knocked on the kitchen door and entered. The kitchen was large with big windows looking out on the yard and orchards. Sunlight poured in. marilla was sitting at the table knitting.

     Mrs. Rachel noticed that the table was set for three people and that Marilla didi not use her good dishes. The dinner guest must not be too important. mrs. Rachel was now more curious than ever. Nothing unexpected ever happened at green gables.

     “good afternoon, Rachel,” Marilla said, “how is your family?” ?Marilla was a tall, thin woman. Her dark hair, always twisted into a hard little knot at the back of her head, snowed some gray streaks.

     “we are fine. I was concerned about you, though, when I saw matthew go by with thehorde and buggy. Is everything all right?”

     Marilla had expected her. She knew that matthew would drive right past Mrs. Rachel’s window, making her curious. Despite their differences or perhaps because of them they were friends. She tired not to smile at Rachel’s attempts to discover more information.

     “I am quite well today, thank you, although I had quite the heasche yesterday. matthew went to bright river. We’re getting a little boy from the orphanage in Nova scotia. Matthew went to the train station to get him.”

     If Marilla had said that matthew had gone to bright river to fetch a kangaroo from Australia, Mrs. Rachel couldn’t have been more surprised. “is that true, Marilla? What on earth put such a nation in your head?”

     Marilla spoke as if getting an orphan boy was a common, everyday event. “ matthew is getting up in years he’s sixty his heart troubles him a great deal, and we thought a boy would be a big help. Mrs. Spencer was going to the orphanage to get her self a little girl, so we sent word asking her to bring back a boy for us. We plan to bring him up right, give him a good home, and send him to school. We got the telegram today they’ll arrive on the five thirty train at bright river.”

     “well, Marilla,” Rachel began. She prided herself on always speaking her mind, and this was no exception. “ I think you are doing a foolish thing a risky thing bringing a stranger into your home. You know nothing of this boy or of this family.”

     Marilla didn’t look up from her knitting. “I’ve had some worries my self,” she admitted, “but matthew was set on the idea. He so reraly sets his mind on anything that I felt I should give in. besides, Rachel, there are risks with most things in life.”

     “well, I hope it turns out all right,” said Mrs. Rachel. But her tone indicated she thought it unlikely.

Although she would have liked to stay and meet the orphan boy, Mrs. Rachel knew it was time to leave. She would just have time to run to the Bell’s  pace to tell them the news before supper.

“I do feel sorry for that young boy,” she said to herself. “imagine living in that household with the matthew, who khow nothing of children, I often wonder if they were ever children them selves.”

·        matthew is surprised

It was eight miles from Avonlea to bright river. matthew and his horse assed by farms and orchards. After awhile, he began to enjoy the ride.

     matthew was tall with long gray hair that touched his shoulders and a full brown beard.

     When he reached bright river there was no sign of the train. Thinking he was too early, he tied up his horse and went inside. The only person on the long platform was a girl. She was waiting for something or somebody, and, since sitting and waiting was the only thing to do just then, she sat and waited with all her might.

     matthew asked if the five thirty train would come soon. “it’s been in and gone half and hour ago,” the station master told him. “but there was someone dropped off for you a little girl. She’s sitting out there on the bench. I said she could wait inside but the said ‘ there was more scope for the imagination’ outside. She’s strange little thing.”

     “little girl?” matthew could barely get the words out. “we’re expecting a boy. Mrs. Spencer was to bring him from nova scotia.”

     “guess there’s some mistake. Mrs. Spencer left that girl here, saying you would come fetch her.”

     “I don’t understand,” said ali helpessly. “well. You better ask the girl,” said the station master. “ I’m sure she can explain it. You’ll be lucky to get word in, though.” He turned back to his work.

     Poor, shy matthew had to find a way to walk up to a girl a strange orphan girl and demand to know why she wasn’t a boy.

     She was wearing a very short, tight, ugly yel low dress. Her hair, hanging down in two thick braids, was very, very red. Her face was small, white, and thin with many, many freckles. She had been watching him with her large green eyes since he arrived.

     matthew was spared the trouble of speaking first. As soon as she realized he was looking for her, she stood up and held out her hand. “I sup pose you are matthew of green gables?” I’m very glad to meet you. I was starting to worry that you’d never arrive. I decided that if I werw left here would walk down the track to that cherry tree and climb up to spend the night. It would be so lovely to wake up in white cherry blossoms, don’t you think? I was sure that you would come for me by morning, though.”

     matthew had taken the scrawny little hand in his. He knew he could not tell this child with the glowing eyes that there had been a mistake. He would take her home and tel marilla do that, besides, he couldn’t just leave her at the station. “im sorry I was late,” he said shyly.”come along. The horse is there, give me your bag.” After a short pause, matthew added, “please.”

     “oh, I can take it,” the cild said cheerfully. “I’ve got all my worldly goods in it, but it isn’t heavy. I’m so glad you came for me even though it woulld’ve been nice to sleep in the cherry tree. We have a long ride ahead of us, don’t we? Mrs. Spencer said it was eight miles. I love driving, so I won’t mind a bit. Oh, it seems so wonderful thst I’m going to live with you and belong to you. I’ve never belonged to anybody not really. I was in the orphanage for four mounths, but I’m glad that time is over. Every one there was good and nice but they lacked imagination. As for me, I could imagine that the girl next to me was really a princess, snatched by kidnappers. I used to lie awake at night thinking of things like that because I didn’t have time during the day.”

     Out of breath, she stopped talking when they reached the buggy. They rode in silence until they passed through and orchard of plum trees. She broke off a brach that brushed against the side of the buggy. “isn’t that beautiful? What did that white tree, leaning over the road, remind you of?” she asked.

     “well now, I dunno, “said matthew.

     “why, a bride, of course! A bride all in white with a lovely veil. I’ve never seen one, but I can imagine what she would look like. I”ve never had a pretty dress in my life, but it’s all the more to look dorward to, isn’t it? This morning when I left the orphanage I simply imagined that I was wearing the most beautiful silk dress I might as well imagine something worthwhile. It cheered me up right away.

     “oh, look, more cheery trees all in bloom!” she kept talking. “ptince Edward island is so beautiful! I just love it already and am so glad I’m going to live here. But why are the roads so red? Mrs. Spencer said I must have asked her a thousand questions already, and fir pity’s sake not to ask any more. I suppose I had, but how are you going to find out about things if you don’t ask questions?”

     “well now, I dunno, “ said matthew.

     “isn’t it wonderful to think of all the things there are to think about? It’s such an interesting world. It wouldn’t be half so interesting idf we knew all about everything, would it? There’d be no scope for imagination then, would there?

     “but am I talking too much? People are always telling me I do. Would you rather I didn’t talk? I can stop when I make up my mind to, although it’s difficult.”

     matthew, much to his own surprise, was enjoying him self. Like most quiet folks, he liked people who talked a lot. They didn’t expect him to keep up his end of it. But he never expected to enjoy the company of a little girl so much. “oh, you can talk as much as you like, “he said.”I don’t mind.”

     “oh. I’m ever so glad. I know you and I are going to get along fine. It’s such a relief to talk when one wants to, and not be told not to. People laugh at me because I use big words, but if you have big ideas, you have to use big words to express them.”

     With one small turn, they were on the “avenue” a short stretch of road with trees lining both sides a tunnel of leaves, branches, and blossoms. Its beauty struck the child dumb. She clasped her hands together and looked at the trees with awe.

     Hen they turned onto another she said, “oh, Mr. matthew, that’s the first place I’ve seen that couldn’t be improved by imagination. It’s so beautiful, I can feel in my chest. It’s like an ache. Have you ever had an anche like that Me. matthew?”

     “well now, I don’t think I have”

     “I’ve felt that ache many times. I shall call that place the white way of delight. It really is the only name for it, you know.”

     They passed a gray house with a pond nearby. “oh, look at that pond, Mr. matthew. I will name the lake of shinning waters.”

     “well, ,ost people call it barry”s pond since that”s Mr. Barry’s house.” matthew was trying to keep up with the girk but it was hard to do.

“does Mr. barry have any little girls? About my age?”

     “he’s got one sbout eleven. Her name is Diana.”

“oh!” she said. “what a lovely name! and she’s exactly my age.” The girl clapped her hands together and laughed.

     “we”re akmost home now,” matthew said.

     “is that it over there?” she pointed to a horse barely visible through the trees. “as soon as I saw it, it felt like home.”

     matthew started to worry. He was glad it was marilla who woluld tell this little girl there had been a mistake. How could they disappoint her? He could not bear to think of the excited loght going out of her eyes.

“listen to the trees talking in their sleep,” she whispered, as he lifted her to the ground. “what nice dreams they must have!”

     Then, carrying the bag with “all her worldly goods” in it she followed him into the house.

·        Marilla is surprised

Marila stopped in her tracks as ali and strange little redhead walked in.

“matthew, who’s that?” she said. “where’s the boy?”

                   “there wasn’t boy.” He said. “there was only her.” He nodded to the child and suddenly remembered he had never asked her name.

          “how could there not be a boy?” marilla asked. “we sent word to mrs. Spencer to bring us a boy.”

          “well, she didn”t. I asked the stationmaster. I couldn’t just leave her there, in any event, no matter what mistake was made.”

The child remained silent, her eyes roving from one to the other. She dropped her bag. “you don’t want me because I’m not a boy!” she cried. “ I might have to burst into tears!”

          And burst into tears she did. Dhe buried her head in her hands and started to cry. Marilla and ali looked at one another. They didn’t know what to do.

          “well, well, there’s no need to cry,” marilla said.

          “yes there is a need!” she lifted her head.

          “if you werw an orphan and werw told yor new home isn’t really yours because you aren’t a boy, you would cry, too. This is the most tragical thing that’s ever happened to me!”

          Soething close to a smile crossed marilla’s lips although it had been so  long since she smiled it was hard to tell.

          “well, don’t cry anymore. We’re not going to turn out to night. You’ll stay until we learn what happened.” Marilla thought of one more thing. “and what is your name?”

“anne, “ she said rather sadly. “but please call me anne spelled with and ‘e’.”

          “what difference does it make?” another rusty smile crossed marilla’s lips.

          “oh, it makes such a difference. It looks much prettier for one. anne with an ‘e’ is so much more romantic, don’t you think?”

          “very well, then, anne spelled with an ‘a’ can you tell me how this mistake was made? Were there no boys at the orphanage?”

          “oh, yes,many,” anne answered. “but mrs. Spencer said quite clearly that you wanted a girl about eleven. So they sent me.”

          anne turned to anne. “oh, why didn’t tell me this at the station? If I hadn’t seen whute way of delight and the lake of shinning waters, it wouldn’t be so hard. Its all so tragical!”

          “what on earth does she mean?” marilla demanded. “lake of shinning waters?”

          “she she’s talking about things we saw on our ride home. The lake it barry’s pond,” anne sait quietly. “ I should go out and tend the mare. She’ll need water. “ he went quickly outside.

          “let me hang up your coat, then. When ali comes back we’ll have supper and talk about this later.”

          anne couldn’t eat, thogh she nibbled at her food, but it was hard to swallow. “please don’t think poorly of me because I can’t eat. I really wish I could. Everything is very nice.”

          Marilla looked at the girl. She was so tired and sad that could barely sit up straight. “maybe its time for bed,” marilla said. “nothing can be done until morning anyway.”

          In a room next to the kitchen was a bed for the orphan boy but it didn’t seem right for a girl. anne would have to sleep in the east gable room. Marillla picked up a cadle and told ica follow her.

          anne moved slowly, taking her bag with her. She noticed that the house was very, very clean. Nothing was out of place.

          “now, get ready   for bed. I’ll be back to put out the candle.”

          anne looked around the room. It was bare expect for a bed, a table and chair, and washstand and mirror. She puton on her nightgown and jumprd into bed.

          Marilla came in saw anne’s clothes scattered on the floor. She picked them up, placing them neatly on the chair.

“good night,” she said a little awkwardly.

          “how can you say its good night? This is the worst night of my life!” anne cried. She buried her face in the pillow.

          Marilla went back to the kitchen. She did the dishes in silence as matthew  sat in the corner smoking his pipe.

          “we should have gone to the orphanage our selves,” marilla finally said. “I’ll go see about this tomorrow. The girl will have to be sent back.”

          “well now, marilla , she’s a nice little thing. And she’s so set on staying.”

          Marilla was shocked.”ali! you don’t mean you want to keep her?”

          “we might do her some good,” he said quietly.

          “I could hire a local boy for chores. anne could help you.”

          “ I don’t need any help!” said marilla. “we wanted a boy to help you.”

          “well now , marilla, whatever you think is best.”

He got up from his chair and went to bed.

          Marilla was left alone with her thoughts, and there were an awful lot of them.

To be continue….