account_payment_view.xml

<?xml version="1.0"?>
<!--
    Copyright (C) 2016-Today: La Louve (<http://www.cooplalouve.fr/>)
    @author: La Louve
    License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html
-->

<odoo>
    <record id="view_account_payment_form" model="ir.ui.view">
        <field name="model">account.payment</field>
        <field name="inherit_id" ref="account.view_account_payment_invoice_form"/>
        <field name="arch" type="xml">

            <field name="journal_id" position="attributes">
                <attribute name="widget" eval="False"/>
                <attribute name="options">{'no_create': True, 'no_quick_create': True, 'no_create_edit': True}</attribute>
            </field>

            <field name="journal_id" position="after">
                <field name="require_payment_account" invisible="1"/>
                <field name="payment_account_id"
                    options="{'no_create': True, 'no_quick_create': True, 'no_create_edit': True}"
                    attrs="{'required': [('require_payment_account', '=', True)], 'invisible': [('require_payment_account', '!=', True)]}"/>
            </field>
        </field>
    </record>
</odoo>