Abstract
The purpose of this study was to analyze the soundness and analyzes the factors that affect the soundness of BMT Syariah Cooperative Financial Services At-Taqwa and to find a formula the right strategy in the development of BMT Syariah Cooperative Financial Services At-Taqwa. This study uses a quantitative descriptive analysis of health assessment and qualitative description on service quality. The research proves that the level of health KJKS BMT At-Taqwa through computation eight aspects (six financial aspects and the two aspects of the non-financial) shows KJKS BMT At-Taqwa at the level reasonably healthy and is influenced by factors of seven financial ratios are on the effects on health of the Cooperative. In addition there is a five-part strategy that can be developed by BMT KJKS At-Taqwa ie services and the addition of customers, financing, dissemination and promotion, health cooperatives, blue print and build a cooperative networking.
 
 Keywords: financial health, koperasi
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