摘要：Indonesian Cooperatives have existed since the Dutch colonial era which waspioneered by Raden Aria Wiriaatmadja, cooperative role in the development ofthe Indonesian economy is very important, even today has many cooperativecooperatives stood in Indonesia, therefore the existing cooperatives tocooperative work well, the need for control over receivables receivables chargedby cooperatives, especially accounts receivable, and the need for policiesimplemented in the cooperative policy. With this research, the writer can findout how the policies with the policy implemented by the Cooperative WelfareJunior High School 163 Jakarta, in order to minimize the occurrence of baddebts. After doing research on bad debts in the co-operative Junior High School163 Prosperous Singapore, it is obtained that the policy applied by thecooperative is good enough, but still not fully effective.
