Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif  dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.

Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.

The government continues to make efforts to increase village development. This is evidenced by the implementation of one of the programs in the form of the establishment of Village-Owned Enterprises (BUMDes). BUMDes was established based on the principles that characterize this business unit. These principles is such as cooperative, balance, tranparansi and accounting. These principles must be implemented in financial management carried out by BUMDes. One of them happened at BUMDes in Bogo Village. This village has the uniqueness as a tourist village, namely kelor village. In the village, BUMDes is also established, Unit Dagang and Kelompok Wanita Tani (KWT) which has made financial statements. Through the qualitative approach used by the researcher and interviewing some of the information in this study, the results are obtained if in terms of transparency, the financial reports that have been prepared in each period have met transparency. This is evidenced by the financial statements that have been prepared and have been informed to the Village Head and local village officials. However, on the other hand, the financial statements they did are not comply with the standards that have been put in place by the Government. Therefore, the need to adjust the financial statements of BUMDes in Bogo Village to the standards set by the Government and the encouragement of cooperation conducted by bogo village with related agencies for the performance of BUMDes is getting better.