• Desi Irawati STIE Widya Gama Lumajang
  • Moh. Hudi Setyobakti STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang
Keywords: Coorperatives, Cash Control, Receipt System


The purpose of this study was to determine the internal control system of cash receipts in the cooperative Rahayu Pasirian Rahayu Lumajang. This research uses descriptive qualitative analysis carried out through calculations using logic to draw logical conclusions about the data being analyzed. The results of this study indicate that cash as an active current asset and its nature is very easily transferred and cannot be proven by its owner, so cash is easily embezzled. Therefore it is necessary to supervise cash. Each cooperative must have competent and honest employees to create good control in the cooperative. This is necessary because cooperatives need to have good methods for developing competencies. Storting or payment from members per day for one month will be deposited to the finance department which is done once a month for recording cash receipts. Storting results or payments from members per day for one month will be deposited to the financial department which is done once a month for recording cash receipts. The results of the one-month storting will be returned to employees for use as disbursements to cooperative members or can be called DROP.


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