ANALISIS SISTEM DAN PROSEDUR AKUNTANSI JASA PENJUALAN KAMAR DAN JASA RESTORAN HOTEL DALAM UPAYA PENINGKATAN PENGENDALIAN INTERN (Studi pada UB Hotel Kota Malang)

Authors

  • Citra Violitasari Anggraeni

Abstract

The purpose from this research is to identify and analyze the implementation of accounting systems and procedures for the sale of rooms and restaurant services at UB Hotel and improved its internal control efforts. The method which used in this research is descriptive method with qualitative approach. The technique used is an interview with the General Manager, Accounting Manager, Human Resource Development Section and Front Office as well as studying documents related to the sale of the rooms and the restaurant, in this research is observe directly in the rooms and in restaurant sales UB Hotel. Based on the results of this research it can be discovered that the systems and procedures in the sales room hotel and restaurant in UB already supports some aspects of internal control, such as in a particular aspect of healthy practices and employee turnover positions that quality in accordance with its responsibilities as well as the form used has also been numbered consecutively. However, there are some aspects that are still not supporting the existence of internal control is standard operating procedures still not written yet, there are still some double position, and never made ​​a sudden inspection by the leadership of UB Hotel. Keyword : Systems and procedures for room sales and restaurant hotel, internal controlAbstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem dan prosedur akuntansi jasa penjualan kamar dan restoran pada UB Hotel dalam upaya meningkatkan pengendalian  intern. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Teknik yang digunakan adalah wawancara dengan General Manager, Manager Accounting, Bagian HRD dan Front Office dan mempelajari dokumen yang berkaitan dengan penjualan kamar maupun restoran, serta melakukan pengamatan secara langsung pada proses penjualan kamar maupun di restoran UB Hotel. Berdasarkan hasil penelitian dapat diketahui bahwa sistem dan prosedur pada penjualan kamar dan restoran di UB Hotel beberapa aspek sudah mendukung pengendalian intern, seperti dalam aspek praktik yang sehat khususnya perputaran jabatan dan karyawan yang mutunya sesuai dengan tanggungjawabnya serta formulir yang digunakan juga sudah bernomer urut. Akan tetapi ada beberapa aspek yang masih belum mendukung pengendalian intern yakni belum adanya standar operasional prosedur yang tertulis, masih ada beberapa perangkapan jabatan serta tidak pernah dilakukan pemeriksaan mendadak oleh pimpinan UB Hotel. Kata kunci : Sistem dan prosedur penjualan kamar dan restoran hotel, pengendalian intern

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Published

2014-07-04

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Articles