From the various institutes giver of existing credit one of them is co-operation. Co-operation as economic movement of people which by virtue of familiarity ground, and aim to move forward prosperity of member especially and society in general. In the co-operation specially ordinary saving and loan co-operation happened the problem of arrears (receivable) where needed an analysis policy of handling of credit to overcome to arrears (receivable). Some policies wearied to overcome credit have problem among others as follows: Rescheduling, and Reconditioning of Liquidation. The policy which was often wearied by co-operation side is to policy of liquidation that is sale of goods taken as guarantee for the agenda of redeem.