Evaluasi Sistem Pengendalian Intern Persediaan Barang Atau Bahan Pada Kusuma Sahid Prince Hotel

Oleh :
Trinia Prabawani - F3308175 -

Kusuma Sahid Prince Hotel is a service company operating in Tourism Sector. In the normal activity, Kusuma Sahid Prince Hotel frequently faces the problem relating to the material or good supply becoming the stock. The problem occurring every month after the stock opname. Some types of supply have the number different from the real number stored in either the computer or inventory card, so that there is a difference among the three of them. For that reason, the writer conducted a research on the supply the company has in the objective of find out the internal control system of supply as well as to find out the strength and the weakness of such system. The standard operational implementation in the Kusuma Sahid Prince Hotel relating to the material or good supply include the supply purchase procedure, supply issuance procedure, and physical supply calculation procedure. The conclusion of research shows that the implementation of Internal Control System of Supply in Kusuma Sahid Prince Hotel has been sufficiently enough and consistent well with the standard operational supply, however it is still different from the material supply document. It is because of the human error in both the calculation and recording. For that reason, it needs carefulness to minimize the calculation and presentation error, so that it can facilitate the accountability and realize the health practice. Keywords: Internal Control System, Supply, Standard Operational Procedure.