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This study aims to analyze the implementation of cooperatives governance and level of health of Baitul Maal wat Tamwil (BMT). The method used is qualitative method with case study approach in BMT “Bersama Kita Berkah” (MBT BKB) for the year 2014-2015. Scoring results of cooperatives governance index in this study shows, of 100% expectation,  the percentage of implementation of transparency in BMT BKB amounted to 88.87%; accountability amounted to 75%; responsibility amounted to 66.67%; independency amounted to 94.44%; and fairness amounted to 70.83%. While the rating of the cooperative’s health under Regulation of Supervision Deputy Ministry KUKM No. 07/Per/Dep.6/IV/2016 is “health enough” predicate for the year of 2014 and 2015. However, there is a decrease in the amount of assessment score by 76.36 in 2014 to 72.86 in 2015 due to the quality of productive assets, management, efficiency, liquidity, and compliance with Islamic principles.

cooperatives governance, Baitul Maal wat Tamwil, level of health, qualitative