Abstract
Cooperative Dwija Panca Bakti is one that focuses on the co-operative savings and loans (loans) and trade. Good accounting system is expected to help cooperatives in financial management and also be able to produce reasonable, accurate, precise and reliable financial statements. In this study, research or internship will be done on the system of cash receipts and payments on Cooperative Dwija Panca Bakti. This study aims to writers can practice and perform activities related to cash receipts and payments system which has been applied to the Cooperative Dwija Panca Bakti and useful to provide solutions related to the weakness of the case, especially in the cash receipts and disbursements on Cooperative Dwija Panca Bakti. From the analysis and discussion, it can be concluded as follows : the system of cash receipts and payments on Cooperative Dwija Panca Bakti done by manual process (mostly) and computerization (only commercial unit). From the results it is known that internship supervision and control system of cash receipts and disbursements in cooperative Dwija Panca Bakti is lacking so that there is some possibility of error and fraud.
