摘要：The aim of the author in scientific writing is to know the elements of internalcontrol over cash receipts and disbursements PT Primasakti Gemilang, and tocorrect the weaknesses found in the internal control system is PrimasaktiGemilang. Writers writing method is done using descriptive analysis, whichuses primary data, using a structured interview process and make a flow chartdocument (document flowchart). Based on the analysis, we conclude that PTPrimasakti Gemilang not meet the majority of indicators of internal controlelement of cash receipts and disbursements. The main problem that occurs in theinternal control Primasakti Gemilang is that the company has not separatingaccounting functions with the functions of cash
