Anggraeni, Citra Violitasari (2014) Analisis Sistem Dan Prosedur Akuntansi Jasa Penjualan Kamar Dan Jasa Restoran Hotel Dalam Upaya Peningkatan Pengendalian Intern (Studi pada UB Hotel Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian dengan judul Analisis Sistem dan Prosedur Akuntansi Jasa Penjualan Kamar dan Jasa Restoran Hotel dalam Upaya Peningkatan Pengendalian Intern yang dilakukan pada UB Hotel Kota Malang bertujuan untuk mengetahui dan menganalisi penerapan sistem dan prosedur akuntansi jasa penjualan kamar dan restoran pada UB Hotel serta upaya meningkakan 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 serta mempelajari dokumen yang berkaitan dengan penjualan kamar maupun restoran, teknik lain yang digunakan yakni 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. Dalam upaya mendukung pengendalian intern, sebaiknya UB Hotel membuat standar operasional prosedur yang tertulis yang dapat digunakan sebagai acuan dalam melaksanakan prosedur penjualan kamar dan restoran. Perangkapan jabatan pada beberapa fungsi perlu dihindari agar pengendalian intern meningkat serta pelayanan terhadap tamu lebih efektif, agar pembagian fungsi lebih tegas perlu perbaikan pada struktur organisasi. Perlu penambahan beberapa formulir dan catatan akuntansi yang terkait dalam prosedur penjualan kamar dan restoran pada UB Hotel Kota Malang.
English Abstract
This research titled Accounting Systems and Procedures Analysis Services Sales and Services Rooms Restaurant Hotel in Improving Internal Control (Studies in UB Hotel Malang) is purposed 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, another technique that is used 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. In attemps to support internal control, UB Hotel should made a written a standard operating procedures that can be used as a reference in carrying out the procedure room and restaurant sales. Double position on some function need to be avoided in order to increase internal controls and more effective service to guests, so that the distribution firmer it is necessary improvements in organizational structure. some form of accounting records and procedures involved in the sale room and restaurant at UB Hotel Malang in need some addition.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/204/051403562 |
| Uncontrolled Keywords: | - |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 03 Jul 2014 09:18 |
| Last Modified: | 10 Nov 2021 16:03 |
| URI: | http://repository.ub.ac.id/id/eprint/116294 |
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