The purpose of the research is to know how the implementation of the internal controls system of loading and unloading services and cash receipts efficiency in Indonesia Port Corporation / PT Pelabuhan Indonesia II (Persero) Branch of Palembang. This research used descriptive analysis method within the case study research design. The type of the research is the qualitative descriptive. From the analysis, overall the implementation of the internal control system cycles of loading and unloading services and cash receipts are running as applicable polices. However, there are several activities in both cycles need appropriate internal controls.