Practice shows that the management function or management activities, namely planning, organizing, actuating, controlling, directly or indirectly, is always concerned with the human element. Planning in management is a human creation organizing inaddition to regulate the human element, is the process of moving the actuating humansmember organizations, is being held for the implementation of management controlling(humans) can always improve their work. Of the many factors affecting the income ofthe cooperative, which are 1) .Faktor Business Efficiency. As a form of business,koperasipun must implement corporate functions efficiently. 2) Members Loyalty, if theloyalty of cooperative members is very high, of course cooperative efforts will be veryadvanced and it would generate sufficient revenues high. 3) offer considerable, items that are needed or the interests of other members in accordance with the relevant cooperative efforts should be sufficiently available in the cooperative, so that they (particularly members) do not need to buy it, look outside the cooperative. 4) Competition. The existence of others around the cooperative form of business, forcingthe cooperative to compete. And 5) Retail Price. Cooperative retail price difference with the retail price in the market is one source of the cooperative to increase savings in the cooperative members, or in other words, is a cooperative effort to improve pedapatannya