Evaluasi sistem akuntansi penerimaan kas dari sewa kamar Hotel Baron Indah Surakarta

Oleh :
Yoga Budisatria - F3307124 - Fak. Ekonomi dan Bisnis

ABSTRACT This research is conducted to evaluate the accounting informational system on cash receipt through cash receipt cycle of the hotel room rent service. This cash cycle frequently problematic because the frequent intensity occurred from the cash receipt activity in Baron Indah Hotel. This research uses descriptive qualitative approach by which it is the description of under-studied object. In this research, there presented primary and secondary which are obtained through data collection using interview, observation and literature study. The results obtained by the author in this research show that in room order system in Baron Indah Hotel include receptionist, food and beverages, laundry department, bellboy, room boy/roommate, houseman and security. The cash receipt transactional system has been using appropriate accounting document and account, the related function of the transactional process to the financial report registration, and also well managed procedures in system establishment. In the use of document being used in every transaction, there is authorization from the related party. The separation of the cash receipt system formation will be very helpful in internal controlling system, specifically to protect the organizational properties. Beside the superiorities aforementioned, there are several weaknesses in the system implemented in Baron Indah Hotel, they are: If the receptionist forgets to input the transaction date in guest bill, or mistakenly fill the room price, it will problematic for check out process by which requiring longer time because the receptionist have to manually count from the beginning due to the implemented system is computerized system, and also the less discipline of cash transferring to the bank which shall be daily conducted according to the pre-determined hotel internal controlling system. In this research, there can be concluded that the implementation of cash receipt system in Baron Indah Hotel has been quite well managed. It proven by the involvement of good accounting informational system elements. The recommendations which can be suggested for the Baron Indah Hotel are it is necessary to improve the previous system, specifically there will require to use the system such implemented in three-graded hotels, functional improvement on job description from one to another department with the aim for it can be maximalized the job performance, the cash transfer to the bank shall be conducted in daily basis for it will not contain the accumulation nominal amount from the transfer delayed to the bank. Besides, it will also result in clear and accurate information about the cash receipt amount by the cash receipt transactional date. Keywords: system, accounting informational system, cash receipt procedure, internal control system