account_journal_view.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="view_account_journal_form" model="ir.ui.view">
        <field name="name">account.journal.form</field>
        <field name="model">account.journal</field>
        <field name="inherit_id" ref="account.view_account_journal_form"/>
        <field name="arch" type="xml">
            <field name="company_id" position="after">
                <field name="operating_unit_id"
                       options="{'no_create': True}"
                       groups="operating_unit.group_multi_operating_unit"
                       attrs="{'invisible':[('type','not in', ['bank', 'cash'])]}"/>
            </field>
        </field>
    </record>

</odoo>