SHARIA EMPLOYEE COOPERATIVE SERVICE SYSTEM

This study aims to formulate the problem "how is the service system in the Islamic employee cooperative PT. PIM?" The determination is based on direct interviews with resource persons, members and employees of the PT.PIM sharia employee cooperative Proportional Stratified Sample Random Sampling. The method used is an explanatory survey method. With using primary and secondary data. The variables analyzed are the service quality factors of cooperatives and Cooperative benefit variable. While testing the validity of the correlation technique used through the Correlation Coefficient Product Moments from Pearson. The reliability test used is the split-half correlation technique with the Spearman-Brown formula. While data analysis techniques, used correlation analysis and regression analysis multiple, the results of this study are useful for implementing the quality of useful services provided by cooperatives, so member participation is also increasing


INTRODUCTION Background Research
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LITERATURE REVIEW
Cooperative services PT. PIM is a service provided by Cooperatives in advancing the business of its members. Therefore, a cooperative is a service provider whose job is to provide and improve services to the businesses of its members, what kind of services are provided by the pt pim cooperative to its members to improve the welfare of cooperative members. Based on Law (UU) Number 25 of 1992 concerning Cooperatives, in Article 1 it is explained, cooperatives are business entities consisting of individuals or cooperative legal entities with the basis of their activities based on cooperative principles, as well as a people's economic movement on the principle of kinship.
According to Law Number 17 of 2012 concerning Cooperatives, cooperatives are legal entities established by individuals or cooperative legal entities, with the separation of the wealth of its members as capital for running a business, which fulfills shared aspirations and needs in the economic, social and cultural fields. according to cooperative values and principles

THEORY BASIS
Cooperative services to members are services provided by Cooperatives in advancing business its members. Therefore, some cooperatives are service providers whose job is to provide and improve services to its member businesses. The importance of service to cooperative members stated by Hans Munkner (1997) that: "In accordance with the objectives of the Cooperative, the priority given to improving the welfare of members, the sustainable growth of Cooperative companies is not an end in itself but a justification in relation to improving the capacity of Cooperatives in order to increase welfare member".

Financial Aspects
According to Fahmi (2011:2) argued that financial performance is an analysis performed to see how far the company has implemented use properly and correctly. Meanwhile, according to Saraswati et al, (2013). Financial performance is determination of certain sizes can measure success company to generate profits. Then it can be explained financial performance is an analysis performed to see how far the company has carried out activities by using rules good financial implementation and Correct.

IMPLEMENTATION METHOD Research Place
This research was conducted using descriptive methods and carried out by groups of 5 in the Islamic employee cooperative PT. PIM, Krueng Geukueh Aceh Utara, was carried out using a deliberate sampling method based on certain considerations.

Research Data 1. Types and Sources of Data
The data collected in this study consisted of primary data and secondary data. Primary data is data that comes from the first source, in this case obtained from sharia employee cooperative PT. PIM themselves that are used as Focus Group Discussions. Secondary data is data obtained from indirect sources or other sources, which are generally in the form of documentation data, monographs and resin archives from relevant agencies that are directly or indirectly related to sharia employee cooperative service system PT.PIM, as well as several previous similar research results.

Data Collection Methods
The data obtained as mentioned above, will be carried out using several data collection techniques as proposed by Julina (1989), namely: 1) Interviews were conducted by way of direct question and answer with parties related to this research, Focus Group Discussion. field officers and related agencies. This method uses a list of structured questions (questionnaires) 2) Observation is carried out by researching and observing directly the activities carried out by the cultivators themselves at the research site. 3) Documentation is done by looking at the records of the employee system and their groups to find out various notes related to this research problem, as well as research photographs.

Research Variables
There are four aspects observed, among others: financial aspects, technical aspects, market aspects and social aspects. By using financial analysis (financial aspect), the observed variables are the fotal costs of aquaculture which include fixed costs and variable costs.

DISCUSSION
The establishment of the PT Pupuk Iskandar Muda sharia employee cooperative is intended to improve the welfare of employees/members in particular and society in general. To achieve this goal, at this time the sharia services cooperative PT Pupuk Iskandar Muda carries out business activities. Descriptively, the results of the research show that KOPTI's service quality is assessed by internal members enough category. Service quality uses indicators a) Tangible (direct evidence), including facilities, equipment, employees and means of communication, b) Reliability, namely the ability to provide the promised service immediately and satisfactorily, c) Responsibility (responsiveness), namely desire employees to help members, provide service and quickly respond to all the wishes of members, d) Assurance (guarantee), including knowledge, ability, courtesy and character can trusted employees have, e) Empathy (empathy), includes the ease of doing good communication relationships, personal attention and understand the needs of members. The variable benefits of the Cooperative are the benefits felt by members while being a member of the Cooperative. The indicators include, a) the amount of direct economic benefits from the supply of goods seen from the condition's goods, price of goods, method of payment and terms of purchase. b) the magnitude of the direct economic benefits of joint marketing or processing seen from production cost savings. c) the magnitude of the economic benefits directly from savings and loans seen from the loan interest rate, loan terms and the amount realized loan. d) the amount of indirect economic benefits from the distribution of SHU seen from the accuracy and the proportion. The benefits of cooperatives according to members are generally in the less category. Member participation variable, characterized by participation in decision making, capital participation and business participation. The results of the study show that in general member participation is in categories low. The research results are consistent with Ropke (2003), that cooperatives will not be attractive to members, candidates' members and other people who want to become members because they only feel they have excess capital, On the other hand, cooperatives will be very attractive if cooperatives can provide economic benefits. for its members. For this reason, service must be the main goal in cooperatives. According to Hendar and Kusnadi, there are two factors that require cooperatives to improve their services to its members. First, there is competitive pressure from other organizations (especially non-governmental organizations). Cooperative). Second, there are changes in human needs as a result of changes in time and civilization. When Cooperatives are able to provide services that are in accordance with the needs of members who are greater than their competitors, then the level of participation of members in the Cooperative will increase. If the Cooperative has quality service is high, then the benefits that can be enjoyed by members of the Cooperative service will be large, in the sense that members will enjoy great benefits. If members can enjoy the services provided large, then members will actively participate. The more service benefits that can be enjoyed by members, the greater the participation of members in the cooperative. The situation shows that the higher the quality of Cooperative services, the higher increasing member participation in Cooperatives, and conversely the lower the quality of service provided provided by the Cooperative, the lower the participation of its members.

CONCLUSION
From the results of this study indicate that the sharia employee cooperative PT. PIM has many services and services engaged in various fields that can facilitate, help improve the welfare of cooperative members, the services provided are services that suit the needs of members and provide

Volume 2 No. 2 (2023)
SHARIA EMPLOYEE COOPERATIVE SERVICE SYSTEM PT. PUPUK ISKANDAR MUDA Nurul Hayati, Nurul Izza, Zuhra Rahmadani, Raihan Fajiral, Irada Sinta benefits for members. Thus, it is advisable to always improve the quality of services in accordance with expectations and needs members so as to provide more benefits than other companies 7. RECOMMENDATIONS 1.
Based on the objectives and results of this study, several suggestions can be made submitted in the context of efforts to improve in serving members of the sharia employee cooperative PT. PIM is as follows to improve service quality, PT. PIMs are necessary do the following things: (1) Improving the performance of human resources (HR) or employee performance on knowledge, skills and abilities as well psychological aspects to be able to be empathetic. (2) Improving employee performance to serve with "heart".
(3) Encouraging increased creativity 2. This research still has various weaknesses and shortcomings; therefore, it is deemed necessary to carry out further and more comprehensive research with research on financial performance.