<![CDATA[Purpose – This study aims to examine the financial resilience profile of Islamic Savings and Financing Cooperatives (KSPPS) by developing a diagnostic assessment framework beyond conventional health classification. While regulatory health assessments provide an overall institutional category, they may not fully reveal the underlying financial strengths and vulnerabilities that shape cooperative conditions. Methodology –This study employs a descriptive-comparative approach using secondary financial data from six KSPPS in Lubuk Kilangan District. The analysis applies financial health indicators regulated under Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. Ten financial indicators are analysed and grouped into four diagnostic domains: capital resilience, financing risk, operational efficiency and productivity, and liquidity management and financial sustainability Findings – The findings indicate that the analysed KSPPS generally demonstrate strong capital resilience; however, variations exist in financing quality, operational productivity, profitability, and liquidity management. Financing risk represents one of the main dimensions differentiating cooperative financial profiles, while liquidity conditions require interpretation based on both resource availability and fund utilisation. The diagnostic assessment reveals that similar health classifications may contain different underlying financial characteristics. Novelty – This study contributes by extending cooperative health assessment from a classification-oriented approach toward a diagnostic financial resilience framework. Instead of focusing solely on aggregate health scores, this approach identifies relative financial strengths and vulnerabilities across different dimensions. Significance – The findings provide additional insights for KSPPS managers and stakeholders by supporting targeted evaluation of financial strengths and vulnerabilities based on underlying indicators rather than relying solely on aggregate health categories.]]>
