Abstract :
This research was motivated by debtors who died and still had credit arrears.
This research aims to find out more about settlements related to debts of debtors
who are declared dead in the cooperative sector. This research uses a normative
approach which is supported by empirical grounds in the management of the
Warga Makmur Savings and Loans unions. Based on research on the settlement
of debts and receivables from cooperative debtors who have died, it can be
concluded that all agreements in cooperative business entities are rules made by
the cooperative members themselves, including rules regarding debts from
debtors who have died. The Warga Makmur Savings and Loans union has the
responsibility to pay off debts from members who have been declared dead. In
the incident in the field regarding the settlement of the debt of a cooperative
debtor who died, Mrs. Arnalia Noho was a member of the union who had died
and the debt had become the responsibility of another member.