Abstrak / Ringkasan
Cooperatives in Islamic law, the establishment of cooperatives has the practice of mutual cooperation and help which is ordered by Allah SWT in Q.S Al-Maidah: 2 that legal cooperatives are allowed. Assessment of financial performance in cooperatives is for every member of the cooperative. This study aims to determine how much influence together and each variable on profitability.The method used is a quantitative method with panel data. The population in this study is the number of cooperatives in the city of Cirebon that are active and have implemented the RAT (Annual Member Meeting) of 95 cooperatives. Sampling using the Solvin formula approach, there are 77 cooperatives. The technique of collecting data using the documentation on Cooperative Performance Data in 2015-2019 and interviews obtained directly from the object to be studied, namely the Department of Trade, Cooperatives, Small and …