<![CDATA[Microfinance Institutions (MFIs) non-banks in Indonesia play an important role in economic growth, one of which is a cooperative. Cooperative support SMEs to obtain funds to be able to continue their business. This research aim to analyze the financial healt employee cooperative non - financial in Koperasi Serba Usaha (KSU) "Galang Dana Mandiri" Madiun in five years (2010-2014). This research using descriptive analysis and replicative based on the Ministry of Cooperatives and SMEs Regulation No.14 / Per / M.KUKM / XII / 2009. The results showed that the predicate of Koperasi Serba Usaha “Galang Dana Mandiri” Kota Madiun is good enough at 2010-2014, with a score of 65.1; 64.1; 63.8; 65.1; 65.1. Performance evaluation shows that the cooperative has improved their performance. A few things to consider in this cooperative policy is the utilization of cash SHU Key Words : Performance, Koperasi Serba Usaha (KSU) Galang Dana Mandiri Kota Madiun, State Ministry of Cooperative and SMEs, State Ministry of Cooperative and SMEs Regulation No.14/Per/M.UMKM/XII/2009. ]]>
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