Cooperative is a business entity consisting of a person or a legal entity cooperative with the basis of its activities, based on the principle of Cooperative. “Setya Karya Mandiri” Cooperative Standing Since 07 April 2016. It is marketing cooperative and especially serves loan to members and community.This study aims to investigate the financial health of the savings and loan unit at “Setya Karya Mandiri” cooperative in 2016 using The Regulation of Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 06 /PER DEP.6/IV/2016. Methode of collecting data are interview, observation, and literature of review. This research method uses Quantitative Descriptive. The research uses 4 aspects, those are capital aspect, quality of productive asset aspect, liquidity aspect, and autonomy and development aspect. The result of this evaluation shows that 1) Capital aspect uses Owner’s Equity toward Total Asset, the ratio’s percentage is 15.47%, which is in the Poor categorized, 2) Quality of productive asset aspect uses members’ volume of loans toward loan’s volume provided, the ratio’s percentage is 78.58%, which is in the Health categorized, 3) Liquidity aspect uses Cash + Bank toward current liabilities, the ratio’s percentage is 24.85%, which is in the Bad categorized and Loan’s provided toward funds received, the ratio’s percentage is 85.87%, which is in the Health categorized and the last aspect is 4) Autonomy and development aspect uses asset rentability, the ratio’s percentage is 8.49%, which is in the moderately health categorized and owner’s equity rentabilitas ratio’s percentage is 43.91%, which is in the Health categorized