Legal and Financial Evaluation of Cooperative Societies in Irbid Governorate
DOI:
https://doi.org/10.59759/jjis.v19i1.7Keywords:
Cooperative societies, Irbid Governorate, Forensic assessment, Financial analysisAbstract
The study aimed to clarify the status of cooperative societies in Irbid Governorate and evaluate the financing formulas used legally and financially. It reached several results, the most important of which is that cooperative societies have a crucial role in achieving economic and social development through the programs and projects implemented by these societies. Another result is that the Murabaha formula for the person ordering the purchase, and the soft loan formula in its second form, which is applied in cooperative societies, is legally regulated, although there are some legitimate violations in the first form of the soft loans applied in cooperative societies. In terms of financial efficiency, the United Cooperative Society is characterized by high financial efficiency. The study recommended that there is a need to employ qualified technical cadres to manage cooperative societies and work to spread cooperative thought in society
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