Abstract
the business running smoothly and safeguard its assets, particularly its cash reserves. The Makassar Regional General Hospital is the focus of this study because it is a public hospital controlled by the Makassar City government. The research was conducted to assess the efficacy of the internal control system for cash receipts. The descriptive approach was used to analyze the data collected on the internal control system for cash receipts at the Makassar Regional General Hospital. Both primary and secondary sources are employed to compile the qualitative data used. Methods of gathering information via interviews and observations. Based on the study's findings, it can be determined that the Makassar Regional General Hospital has a good cash receipts internal control system in place, with some room for improvement.
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