The purpose of this final task was to know the procedure of recording cash
receipts for the sale of auction goods. The method of data collection using two
sources, namely interviews or interviews with UPC managers, and observation with
sources supporting practical work reports. Indirect data is documentation by
viewing archives stored on a medium. Based on the observation results, the auction
of guaranteed goods is carried out if the costumer is unable to extend or redeem the
mortgaged goods. The procedure in auction notice of collateral goods was carried
out through three stages, namely sms, telephone, and finally auction notification
letter. From the procedure of the sale of the auction after deducting the auction fee,
the rights of PT Pegadaian (Persero) UPC Banyumas were loan money and capital
rent. The result of such observation can be concluded that the procedure of
recording cash receipts for the sale of auction goods carried out by PT Pegadaian
(Persero) UPC Banyumas has been in accordance with the Basic Rules of
Pawnshop (ADP) in article 19.