This study aims to analyze the accounting information system for the management of state receivables at the Purwokerto State Asset and Auction Service Office. Data collection methods in this study used primary data, namely observations and interviews, and secondary data, namely documentation and library studies.
The results of the research indicate that the procedure for managing state receivables at KPKNL Purwokerto starts from the submission stage, receipt of state receivable management, summons, joint statement, determination of the amount of state receivables (PJPN), issuance of forced letters, confiscation, auction of confiscated goods, withdrawal of receivables, repayment. In addition, in the implementation of the management of state receivables, there are several obstacles, namely the management of state receivables which does not have a time limit and the existing laws and regulations do not explain clearly what is meant by other categories of assets, thereby hampering the implementation of the bailiff's duties