摘要：The role of cooperatives in the Indonesian economy was extremely important,for their intended purpose, namely the welfare of its members. Even today manycooperatives stand. Therefore, in order to cooperative work properly and canrecord more controled receivable, the necessary control over itsaccounts-receivable by the cooperative primarily accounts receivable. With thisresearch, writer can know how the controls are carried out by employees ofAl-Hidayah cooperatives so that more can be controlled. After doing research onbad debts in the co-operative employees of Al-Hidayah, it was found that thecontrols are done well enough sufficient, but not yet effective with the progressof return doubtful accounts is still quite large, amounting to 6.20% of totalreceivables during the second year. While the provisions are used from reservesto cover bad debts by looking at the percentage of allowance for doubtfulaccounts is not too large, ie an average of 19%, this means the internal control ofaccounts receivable at the co-operative members is sufficient, controlled, andeffective.
