This study aims to analyze the application of the internal receivables control system and the obstacles faced in its implementation by the 'Karya Lisna' Employee Cooperative PT. PLN (Persero) West Java Distribution Main Unit. A qualitative method with a descriptive approach was used. Primary and secondary data sources were utilized, involving nine informants from the employees of the Lisna Works Cooperative. Data collection methods included interviews, observation, documentation, and literature studies. Data analysis involved data collection, reduction, presentation, inference, and verification. The results indicate that the implementation of the internal control system for receivables in the Karya Lisna Cooperative has generally been successful. However, several obstacles still exist that can cause receivables to be uncollectible. These obstacles can be mitigated by establishing written regulations and increasing the number of employees, ensuring that the receivable collection process is carried out on time.