ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL (Studi kasus pada Grage Business Hotel Yogyakarta)

ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL (Studi kasus pada Grage Business Hotel Yogyakarta)

Accounting System, Cash Receipt, Internal Control System, Grage Business Hotel Yogyakarta

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluateinternal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and
documentation. The results shows that mplementation of internal control system as
mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.

Khoirunnisa Cahya Firdarini dan Erni Wijayanti

https://jurnal.stieww.ac.id/index.php/jrm/issue/view/31

STIE Widya Wiwaha

Juli 2021

Sri Wahyuni

Online ISSN : 2624-492X
Print ISSN : 2355-9381

Indonesian

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Jurnal Riset Manajemen STIE Widya Wiwaha 2021