This study aims to determine: (1) Implementation of internal controls over receiptsm and expenditures of merchandise at KP-RI Jember University if it is appropriate to elements of internal controls in SPAP 2011. (2) Measure the effectiveness of internal controls over receiptsm and expenditures of merchandise at KP-RI Jember University. Research type used is qualitative research. Data collection technique used observation, interview, documentation, and questionnaire. Based on the results obtained: (1) Implementation of internal controls over receiptsm and expenditures of merchandise at KP-RI Jember University is in compliance with elements of internal controls in SPAP 2011. (2) Internal controls over receiptsm and expenditures of merchandise at KP-RI Jember University already operating effectively, this is evidenced by the results of measuring the effectiveness of internal control that has been done by the author.