The writing of the Final Project report on the Accounting System of Cash Receipts from Receivables Badan Penyelenggara Jaminan Sosial (BPJS) at Mardhatillah Randudongkal Muhammadiyah Hospital has been carried out in the even semester of 2021/2022. The purpose of this paper is to describe the cash receipts accounting system is a record made to carry out the company's activities, especially in cash receipts transactions. The collection instrument used the interview, observation, and documentation methods. The accounting system for cash receipts from BPJS Kesehatan receivables starts from registering Participant Eligibility Letters (SEP), creating patient accounts, making patient receivable lists, and issuing BPJS Kesehatan claim collection letters. Related functions include registration, cashier, casemix, treasurer, and accounting. Documents used include SEP, patient accounts, list of patient receivables, notification of claim bills, proof of claim handover minutes, proof of payment transactions. Internal control applied when the transaction is authorized by the cashier function which has received prior authorization from the authorized party.