Analisis Pengendalian Internal Prosedur Penerimaan Dan Pengeluaran Barang di Hotel X

Abstract

The purpose of this study was to determine the internal control procedures for receiving and releasing goods at Hotel X in Bali. The data analysis technique used is a qualitative descriptive technique. The results of the analysis carried out show that proper control has not been achieved because there are still irregularities in the process of receiving and issuing goods which cause high food costs, namely the difference in price and the number of goods listed on the invoice with the purchase order (PO), the expiration date of the goods is too close, to packaging of goods that are not tight, also in the process of releasing goods where store requisitions (SR) are incomplete and have not been signed by authorized officials, and when goods are taken, store requisitions (SR) are often not used. This study shows that the procedures for receiving and issuing goods have an important role in minimizing the high cost of food, so that effective internal controls are needed to avoid high food costs.