T This study aims to analyze the accounting information system at XYZ Cooperative,especially in recording and collecting accounts receivable. Using direct observation, literaturestudy, and interview methods, this study describes the procedure for recording accountsreceivable involving documents such as billing letters, accounts receivable card books, andaccounting journals. The system is designed to maintain financial data accuracy andoperational efficiency of the cooperative.Accounts receivable collection procedures include sending billing letters, telephonecommunication, personal visits, and legal action if necessary. Although the system is effective,there are constraints such as limited human resources and lack of member training. As amitigation measure, XYZ Cooperative increases internal supervision and training to strengthenthe implementation of internal control.The results showed that XYZ Cooperative\\\'s accounting information system succeeded inimproving transparency and good relations with members, although there is room foroptimization of resources and strengthening of continuous training. This study is expected tocontribute to better and more sustainable cooperative management in Indonesia.