Credit sales are made by companies with the hope that they will increase product sales at the company. In the last 3 years the company 's sales have fluctuated (not stable). If sales fluctuate, receivables will also experience the same thing. With this happening, the company must be able to manage receivables properly so that bad debts do not occur in the company. The purpose of this research is to analyze the level of accounts receivable turnover in 2019-2021. This study used a descriptive

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... itative method by conducting interviews and collecting data in the form of documents that aim to create an accurate picture of the facts and phenomena that occur in accounts receivable turnover. Based on data analysis carried out on the source of PT ABC's financial statements in 2020, the turnover of accounts receivable was 28.48 times in one period and the age of receivables was 13 days. In 2021, receivables turnover is 75.39 times in one period and receivables are aged for 5 days. Based on the SOP that has been set by the company, the overall management of receivables turnover at PT ABC from 2019-2021 has been well managed because the company is able to collect its receivables very quickly and before they are due.