Sinar Mulya Brass SME is manufacturing and sells various forms of brass crafts that focus on Hindu worship equipment. Problems in Sinar Mulya Brass SME is recording sales transactions carried out using a book without complete sales data. Besides, the absence of a system in the management and control of receivables results in the occurrence of receivables through maturity and delays in producing reports needed by the company. The purpose of this study was to develop a system of controlling receivables at Sinar Mulya Brass SME. The method used in this study is Research and Development (R & D) which consists of the initial research stages, development stages, and assessment stages. While the system development method used is Prototyping which consists of seven stages, namely, Initial Requirement, Design, Prototyping, Customer Evaluation, Review and Update, Development, and Testing. Development of the system using the Microsoft Visual Studio 2010 programming language and MySQL database. Data collection methods used were interviews and observations. The output of this system is customer reports, sales reports, receivable reports, and historical customer reports. The application of this system is expected to make it easier for users to carry out their business processes.