<![CDATA[Cooperatives are different business entities from other business entities (BUMN and BUMS). Cooperative which is the main goal is the welfare of members. This is different from state-owned and profit-oriented BUMS. For that the cooperative must try to run a useful business by using sember-resources that exist.In running the business, cooperatives can not be separated from financial problems that need special handling in the field of cooperative finance that is working capital management. Judging from the management perspective, working capital is always needed during the business. Thus, business managers pay special attention to the handling of this working capital. On the other hand the amount of working capital is directly related to the level of liquidity of the business concerned. The method of analysis used by the writer is liquidity analysis, correlation analysis, significance test with price critique table r product moment, and regression analysis. Liquidity analysis is intended to determine the company's ability to meet its financial obligations in the short term. The popolation of this study includes all the existing data on KPRI "NIAGA" starting from the history of establishment, organizational structure, financial statements and so on. The sample in this research is analyzing the financial statements for the last five years that is year 2011 until 2015.]]>
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