Analysis on the Effect of Deposite and Financing on the Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar Rizal Islamic business and economic faculty IAIN Batusangkar rizal@iainbatusangkar.ac.id David Islamic business and economic faculty IAIN Batusangkar davidazis@yahoo.co.id Sri Adella Fitri Islamic business and economic faculty IAIN Batusangkar adellaciza@yahoo.com Ramadanis Islamic business and economic faculty IAIN Batusangkar ramadanis.kpnsyariah@gmail.com ABSTRACT Cooperative is an institution founded by and for the members with the purpose to prosper the members with maximum achievement of outcome. The phenomenon that happened in Sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar from year of 2015 until the closing book in 2016, shows that member deposits and fnancing toward members has increased. Meanwhile, the net income is decreased. This phenomenon is interesting to investigate because it seems like the increasing of deposits and fnancing do not infuence the net income. Consequently, This research aims to analysis the effect of deposit, such as special obligatory deposit, fnancing deposit and fnancing simultaneously and partially towards net income (SHU) at sharia civil servant cooperative (KPN) Al Ikhlas IAIN Batusangkar. This is a feld research with quantitative approach during the year of 2015 and 2016 as the secondary data. The IQTISHADIA Jurnal Kajian Ekonomi dan Binis Islam P-ISSN: 1979-0724 E-ISSN: 2502-3993 DOI: 10.21043/iqtishadia.v10i2.2863