The purpose of writing this article is to find out the role of account receivable in collecting receivables for smooth operations at Grand HAP Hotel Solo, and to find out the smooth operations at Grand HAP Hotel Solo. In this study, the authors used a qualitative case study method with data collection techniques in the form of observation, interviews, documentation, and literature study. The first research result is about the role of account receivable in collecting accounts receivable on the smooth operation of the accounting department at Grand HAP Hotel Solo, where researchers take data from interviews with an account receiveable staff taken from the implementation of job destription account receiveable in collecting accounts receivable has looked good at all points. Second, the role of account receivable in collecting receivables on smooth operations at Grand HAP Hotel Solo, which is seen from the assessment of a chief accounting officer and a sales manager to an account receivable staff in implementing the job description of account receivable, has been seen well, although at one point, namely making a remider letter to a guest ledger that has exceeded the credit limit in accordance with applicable regulations, it cannot be implemented properly.
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