Analisis Pengendalian Piutang pada Koperasi Unit Desa “Katu” Kecamatan Wagir Kabupaten MalangOktaviani SalinaPanulauthorReceivables are one type of bill or a form of accounting transaction that will be received by a particular company or organization, in the form of cash. The formulation of the problem carried out in this study is "How is the Control of Receivables carried out by the "KATU" Village Unit Cooperative, Wagir District, Malang Regency in order to find out the Average Age of Receivables, Accounts Receivable Turnover, Accounts Receivable Control, Accounts Receivable Collection Method, Accounts Receivable Age Schedule, Method Allowance for Age Receivables, the stages of making an Age Receivable Analysis. The purpose of this study is to analyze the control carried out by the "KATU" Village Unit Cooperative, Wagir District, Malang Regency in order to find out the average receivables and Accounts Receivable Turnover Rate. The object of this research was carried out in the "KATU" Village Unit Cooperative, Wagir District, Malang Regency. This research method was carried out directly with qualitative methods and interviews with the head of the "KATU" Village Unit Cooperative, Wagir District, Malang Regency. The results of this study as a whole in the "KATU" Village Unit Cooperative, Wagir District, Malang Regency that in conducting an analysis of receivables control has not been effective or unstable. This is because the company is less careful or less than optimal in collecting receivables. For this reason, it is hoped that there will be further improvement in control and control so that things that cause losses to the company occur.HG Finance2022Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang;D3 AkuntansiThesis