Desi Rahmawati1 , Mariaty Ibrahim2 Business Administation Study Program-Department of Administrative Sciences Faculty of Sosial Science and Political Science Riau University Bina Widya Campus Jl.H.R Soebrantas Km. 12.5 New Simpang, Pekanbaru 28293 ABSTRACT This study aims to test: (1) to find out and analyze the working capital in cooperatives in Tapung Hilir District, Kampar Regency. (…