Accounts receivable is a very powerful asset to a company, because accounts receivables are included in current assets. The purpose of this final project is to calculate the Allowance for Bed Debts based on the balance of the accounts receivable, calculating ratios of health assessment unit savings and loan cooperatives and to calculate accounts receivable turnover on KPRI Amal Bhakti Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. The analysis in this final project using a reserve method based on the balance of the accounts receivables to determine the amount of Allowance for Bed Debts, Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor 20/Per/M.KUKM/XI/2008 as a guideline for calculating the ratios of health assessment savings and loan cooperatives, and use the accounts receivable turnover ratio as well as the number of days accounts receivable to determine the average of funds that are embedded in the receivables. The results of this final project was to determine the amount of Allowance for Bed Debts by using a reserve method based on the balance of the accounts receivable, determine the level of the health assessment ratios savings and loan cooperatives, and accounts receivable turnover figure in KPRI Amal Bhakti Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Final conclusion is KPRI Amal Bhakti Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah almost never suffered a loss of accounts receivables, the soundness of the ratios of savings and loans cooperative unit is the average "Healthy", and accounts receivables turnover rate tends to slow.