The purpose of this study was to determine the procedures and mechanisms for cash disbursements at PT Pegadaian (Persero) CP Purwokerto. In the research conducted, the type of data used is qualitative data. The data sources used are primary and secondary data. All data is collected by interview, observation, and literature study methods. The data analysis technique used in this research is descriptive analysis technique and flowchart analysis technique. Based on this research, it can be concluded that basically the stages of the cash disbursement procedure for operational expenses at PT Pegadaian (Persero) CP Purwokerto consist of applying cash disbursements made by related parties which are submitted to the implementing division then after checking and examining the application letter is submitted to the authorized official, then authorization is requested from the Deputy for Administration and Supporting. After obtaining authorization, it is submitted to the finance department, namely accounting and treasury assents, the competent authority and the cashier to be paid to the relevant parties who apply for cash disbursements.