<![CDATA[Introduction: Wanmart, a small grocery store in Banyuringin Village, faces critical sustainability challenges stemming from the practice of extending credit to customers without adequate recording and monitoring systems, resulting in accumulated uncollectible debts. This research investigates how the business owner manages these risks through internal control mechanisms and explores the underlying causes of uncollectible receivables and their impact on business continuity. The study aims to develop practical internal control strategies tailored for small-scale informal businesses. The unique contribution lies in examining rural grocery stores operating within high social trust contexts, a situation that remains largely understudied compared to existing research on formal micro, small, and medium enterprises.Methods: This qualitative case study was conducted in Banyuringin Village using three primary data collection techniques: in-depth interviews with key informants, direct observations of daily store operations, and document analysis of accounts receivable records and sales reports. Data analysis employed an interactive model comprising data reduction, data display, and conclusion drawing, followed by verification. Data triangulation across multiple sources and complementary collection techniques ensured research reliability.Results: The research identified four essential internal control elements currently lacking in the store's operations: systematic daily transaction recording, formalized credit limit establishment, scheduled billing procedures, and periodic monitoring activities. These mechanisms revealed how informal social trust-based systems, while facilitating customer relationships, created vulnerability to bad debts without structured oversight. The analysis demonstrated the practical feasibility of implementing these control elements within the informal operational context. Academically, this research expands understanding of financial management in small informal businesses. Practically, it provides rural micro-enterprise owners with simple, actionable strategies to reduce bad debt risk and enhance business sustainability through a framework specifically designed for implementation without formal accounting infrastructure. Keywords: Accounts Receivable, Bad Debt, Internal Control, Legal Protection, Wholesale MSMEs]]>
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