Abstract
This study aims to determined of financial ratio from Koperasi Simpan Pinjam and find out health level of Koperasi Simpan Pinjam in Salatiga. Study sample is 24 Koperasi Simpan Pinjam in Salatiga. Four cooperation have not run a business, five cooperation does not provide data and fiveteen cooperation become sample in this study. The analysis technique used is descriptive qualitative and quantitative, after doing research on Koperasi Simpan Pinjam in Salatiga by calculating financial ratios based on balance sheet and income statement of the period 2010 – 2011 obtained the following results, according to the ratio of asset quality can be seen that the cooperative can meet its financial liabilities properly. For independence and growth ratio, financial performance Koperasi Simpan Pinjam in Salatiga can be said to be poor. So during the period 2010-2011 in Salatiga there is one good predicated KSP, 13 predicated KSP is quite good and one bad predicated.
