<![CDATA[The purpose of the study was to determine the dimensions of savings and loans and financing in the Abdi Kerta Raharja (AKR) sharia cooperative in the Tangerang district, to evaluate and examine the challenges faced by the Abdi Kerta Raharja Islamic savings and loan cooperatives in the Tangerang district and to apply a model of the savings and loan development and sharia financing strategy that is right at the Abdi Kerta Raharja sharia cooperative in Tangerang district. The survey method in this research is a qualitative research type with a descriptive approach. Data collection techniques with semi-structured insight guidelines. The results of the study show that the savings and loans and financing of Kopsyah AKR clearly and significantly turns out to be "There is no interest on financing or loans at Kopsyah AKR. That the challenges of Kopsyah AKR came from members' complaints clearly and significantly , it turns out that every member has the same rights and obligations without any favoritism even the Kopsyah AKR Program can face current challenges and that the strategy model for developing Sharia Financial Services Cooperatives in Kopsyah AKR is a unit a business based on the notion of togetherness, welfare and equality of usufructuary rights as a binder to Islamic law so that neither the management nor the members harm each other or are far from the welfare of its members. Thus, during this pandemic, Kopsyah AKR can be proven to use a business development strategy model.]]>
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