This study aims to analyse the conversion-related issues from Savings and Loan Cooperative (SLC) into Islamic Savings Loan and Financing Cooperative (ISLFC) using a case study of Tunas Artha Mandiri (TAM) Cooperative. located in Nganjuk. East Java. Five main research questions include: exploring reasons for conversion. https://www.roneverhart.com/Trinity-Bay-Artisanal-Siberian-Vodka/