Abstract
This study aims to analyze the financial performance of Islamic cooperatives in the city of Bandar Lampung, especially the Islamic cooperative BMT Muamalah, which is a Sharia cooperative in the Lampung State Polytechnic. Assessment of financial performance is based on the ministerial regulations of cooperatives and small and medium enterprises No. 35.3 / Per / M.KUKM / X / 2007. Based on the results and discussion shows that the Islamic cooperative BMT Muamalah in Bandar Lampung City in 2015 and 2016 showed an average score of 78.60. According to the ministerial regulations of cooperatives and small and medium enterprises No. 35.3 / Per / M.KUKM / X / 2007 concerning guidelines for health assessment of sharia financial services cooperatives and sharia financial services units, the MuTalah BMT cooperative in Bandar Lampung is included in the criteria of being quite healthy. Keywords: Bandar Lampung, Muamalah, financial performance, and Islamic cooperatives.
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