<![CDATA[The viability of a business can be maintained if the management is able to maintain or develop performance improvements, one of which is by paying attention to the management of the company's accounting system. Currently Primkop Polrestabes Semarang has implemented an accounting system and internal control, but it still has some weaknesses. The purpose of this study was to determine the application of the accounting system for cash receipts from receivables and to determine the application of the internal control system to the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang. The population in this study were the administrators and employees of Primkop Polrestabes Semarang as many as 19 people with a sample of 4 people at Primkop Polrestabes Semarang. The data collection method used is documentation. The data analysis method used is descriptive qualitative. The results showed that there were still some weaknesses in the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang, namely cash was not fully deposited into the bank and deposits were not made immediately but cumulatively once a month. Accounting system for cash receipts from cash sales, there needs to be a warehouse function and a delivery function so that the amount of inventory can be controlled. It is necessary to deposit money to the bank in order to minimize the risk of loss and the risk of misuse. The internal control system for cash receipts from receivables is in accordance with the theoretical concept.]]>
