This research aims to knowing palm oil farmers attitude towards Cooperative Bumi Makmur east Belitung Regency and knowing the relationship between internal and external factors with the attitude of farmers members and non-members of the Cooperative Bumi Makmur. This research was conducted at the Cooperative Bumi Makmur located in Tanjung Kelumpang Village Simpang Pesak sub-district east Belitung Regency. Location is chosen with consideration due to the Cooperative Bumi Makmur is a cooperative engaged in the sale and purchase of fresh fruit bunches (FFB) all East Belitung Regency and many palm oil farmers who need services from cooperatives in terms of selling fresh fruit bunches to the company. The sample amounted to 60 farmers who were divided into 2 categories, 30 farmers were cooperatives and 30 farmers were non-members of the cooperative. The analysis used in this study was descriptive analysis, score achievement and correlation analysis rank spearman. Research result (1) The attitude of farmers towards Bumi Makmur Cooperative has a very good attitude category for members and non cooperative members have good attitude categories. (2) The relationship between internal and external factors with attitudes that have a significant relationship for cooperative members is non-formal education, while for non-members the cooperative is mass media.