The results of this study indicate that the internal control system of cash receipts in the organizational structure is feasible, the system and procedures for cash receipts from customers' water bills carried out are good, and implemented by employees whose quality is in accordance with their responsibilities. The analysis used to find out whether the internal control system of cash receipts from customer water bills at PDAM Surya Sembada Kota Surabaya is in accordance with the principle of good internal control, namely an organizational structure that separates functional responsibility explicitly, recording systems and procedures, practices that healthy in carrying out the duties and functions of each organizational unit, employees whose quality is in accordance with their responsibilities. In this study using a type of descriptive research, namely researchers who provide an overview of events related to the internal control system of cash receipts. As well as analyzing the internal control system in PDAM Surya Sembada, Surabaya, which is likely to have weaknesses in the implementation of the cash receipt system, as well as providing suggestions to help with existing problems. The purpose of this study is to find out and assess the internal control system of cash receipts from customer account bills at PDAM Surya Sembada Kota Surabaya already in accordance with the principles of good internal control. This research is a case study on PDAM Surya Sembada Kota Surabaya with "Analysis of the Internal Control System for Cash Receipts from Customers' Water Account Bills at PDAM Surya Sembada Kota Surabaya".