Cash Receipt and Disbursement Control System

This study aims to determine the cash receipts and disbursements control system (study PO Watukosek Trans 2018-2019). This research method uses qualitative. Data collection is doing by interview. Meanwhile, for observation and documentation involving many crew employees who work in PO (Otobus Company). Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. Based on the analysis and discussion in this study, it is found that the cash receipts control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. However, there are still some principles and elements of internal control that have not been fulfilled. The cash disbursement control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. One of the advantages is that the cash receipt system does not involve many functions.