This study aims to know the system and procedures for cash receipts inpatient and outpatient care and know the internal control system of cash receipts inpatient and outpatient general patients at Ibn Sina Hospital Bojonegoro. This type of research is descriptive research aimed at serving a full picture of a phenomenon by describing a number of variables related to the problem and the unit is being investigated. The data analysis is to describe the system and procedures for cash receipts inpatient and outpatient and analyze the internal control at Ibn Sina Hospital Bojonegoro. The results of this study indicate internal controls in the accounting system of cash receipts Ibn Sina Hospital are good enough, but there are still some weaknesses such as the lack of counters, delays in financial reporting and the lack of management information system so that the implementation is not time efficient. To improve internal control in Ibn Sina Hospital Bojonegoro there are some suggestions that can be implemented, namely the need for additional counters, the additioni of employees in the accounting department, job training for employees and their dual position spot inspections on the entire function.